• 제목/요약/키워드: Accounting major

검색결과 326건 처리시간 0.031초

다국적기업 본사의 역지식이전 동기요인에 대한 탐색적 연구 (An Exploratory Research on MNC Parents' Motivation to Facilitate Reverse Knowledge Transfer)

  • 홍성진;양오석
    • 아태비즈니스연구
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    • 제10권3호
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    • pp.53-67
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    • 2019
  • Reverse knowledge transfer has been an important research theme in the literature on multinational corporations (MNCs). This paper proposes major determinants of MNC headquarters' willingness to adopt and use marketing knowledge from their subsidiaries. We argue that the willingness will be jointly determined by both the headquarter's absorptive capacity and the focal subsidiary's transfer capacity and willingness to transfer. In addition, we argue that these capability and motivation effects are moderated by (1) institutional distance between home and the focal host country, (2) the need to unlearn existing routines, and (3) types of entry modes. This paper contributes to the reverse knowledge transfer literature by proposing the argument that both motivational and capability factors are likely to determine the MNC parents' willingness to adopt and use marketing knowledge from their subsidiaries.

A Case Study of Electricity Usage Monitoring for Deterioration and Economic Analysis of Main Equipment in University Laboratory

  • Park, Jun-Young;Lee, Chun-Kyong;Park, Tae-Keun
    • 국제학술발표논문집
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    • The 6th International Conference on Construction Engineering and Project Management
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    • pp.706-707
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    • 2015
  • Our country is aiming at 30% reductions in building energy consumption accounting for 39% of the total energy consumption by 2020[1]. For this purpose, the government is developing and applying the Building Energy Management System (hereinafter, referred to as "BEMS", Smart plug, etc.) while the researches on new renewable energy development. BEMS, which is applied with focus on large buildings, is inducing energy management of the entire building through energy measurement and data management, but considering its economic efficiency, it's very difficult to apply BEMS to small & medium-size buildings. Hereupon, this study intends to implement the case analysis of deterioration and economic efficiency of major equipment in buildings on the basis of electricity consumption which has been measured targeting small & medium-size buildings for a certain period by taking into account that equipment deterioration is a contributor to the increase in energy consumption.

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Factors Affecting Individuals' Intentions to Discontinue Social Network Services Use

  • Kyungja Park;Joon Koh
    • Asia pacific journal of information systems
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    • 제28권1호
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    • pp.19-35
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    • 2018
  • This study uses the concepts of mental accounting and coupling in consumption to demonstrate a systematic relationship between behavioral costs, sunk costs, coupling, and user intention to discontinue social network services (SNS) use. An analysis of 213 SNS users found that coupling and sunk costs are two major factors that influence an individual's intention to discontinue SNS use. An interesting finding of this study is that the perception of coupling is created by behavioral costs in the context of an SNS. This finding implies that the source of cost perception when perceiving coupling may differ depending on whether the product or service is traditional or web-based. These results contribute to an expansion of the theoretical discussion of individual-level discontinuance intention after adopting SNS by conceptualizing the perception of coupling.

간호대학생의 전공 만족도가 전공 몰입에 미치는 영향 (The Effects of Nursing College Students' Satisfaction with their Major on their Engagement in the Major)

  • 신승호;이정원;김창태
    • 한국산학기술학회논문지
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    • 제21권7호
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    • pp.136-145
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    • 2020
  • 본 연구는 간호학 전공 학생을 대상으로 전공에 대한 만족이 전공 몰입에 미치는 영향을 분석하기 위해 실시되었다. 이를 위해 부산·경북지역 소재 각각 1개 대학교 간호학과 학생 127명의 설문조사를 SPSS 22.0을 이용하여 분석하였다. 연구 결과 첫째, 전공 만족도 3.91점, 전공 몰입 3.69점으로 5점 리커트 척도에서 중간값 보다 높았다. 둘째, 학교생활에 만족하고, 건강 상태가 양호하며, 진학 동기가 본인의 의사일 때 전공 만족도와 전공 몰입의 정도가 높았다. 셋째, 전공 몰입의 영향요인으로는 학교생활 만족도의 만족, 진학 동기의 본인 의사, 평균성적의 상위권 순으로 영향을 미치는 것으로 예측되었으며 26.0%를 설명하였다. 전공 만족도 하위변인을 추가로 투입하여 분석한 결과에서는 일반만족과 교과·관계 만족이 영향을 미치는 것으로 예측되었으며 이에 대하여 65.4% 설명하였다. 이러한 결과를 바탕으로 간호대학생들의 전공 만족도와 전공 몰입 향상을 위한 논의를 하였다.

성적활동성을 보이는 노인에 대한 간호학생들의 태도 (Nursing Students' Attitudes towards Sexually Active Elderly)

  • 오진주
    • 지역사회간호학회지
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    • 제13권2호
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    • pp.343-353
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    • 2002
  • Objectives: The aim of this study was to explore nursing students' attitudes towards sexually active elderly, and to compare their attitudes with those of non-nursing students. Methods: Study subjects consisted of 118 nursing students, and 134 non-nursing students, recruited from two universities. The data were collected from September to November 2001. Vignettes, which presented hypothetical situations of sexual activities of the elderly (65 years of age, 80 years of age/sexual activity mentioned. non-mentioned), were provided as a research method, as well as the use of a structured questionnaire. Vignettes showed the hypothetical situations by male elder's sexual activity and their age. Respondents were asked to address their thoughts in the questionnaire. Results: 1. Nursing students showed more favorable attitudes toward the elderly than non-nursing students, regardless of the presence of sexual activity of the elderly. 2. No significant difference was found in nursing students' attitudes toward the elderly aged 65 and 80 years, between those who were sexually active and those who were not. These results were the same in non-nursing students. 3. Nursing students showed more favorable attitudes toward the sexually active elders aged 65 years (5.6 1.43), than toward sexually active elders aged 80 years (4.89 1.55). This result was also the same in non-nursing students. 4. The variables significantly affecting attitudes toward the sexually active elderly in nursing students were familiarity with old persons (p=. 02), presence of living grandparents (p=. 05), and the experience of caring for old people (p=. 01). However, in non-nursing students, familiarity with old people was the only significant variable that affected their attitudes toward the sexually active elderly. 5. In nursing students, one variable to predict attitudes toward the sexually active elderly was the experience of caring for old people (p=. 03), accounting for 10% of the total variance. In non-nursing students, familiarity with old people was the only variable to attitudes toward the sexually active elderly (p=. 03), accounting for 3% of the variance for attitude. In both student groups, the variables that predicted attitudes toward the sexually active elderly included college major (p=. 03), school year (p=. 01), familiarity with old people (p=. 02), accounting for 12% of the variance for attitude by these variables. conclusion: Nursing students showed more favorable attitudes toward the sexual activity of elders 65 years of age or over, than non-nursing students. However, both the nursing and non-nursing students showed negative attitudes toward the elderly who were 80 years of age when compared with those 65 years of age. There should be a consideration in nursing education curriculums that university students may have negative attitudes towards sexual activity of the elderly over 80 years of age.

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조세·법률·회계 서비스의 국제경쟁력 제고 방안 - 이종자격사간 동업(MDP)을 중심으로 - (A Study on the Enhancing of the Global Competitiveness of the Services of Tax, Law, and Accounting - Focusing on Multi-Disciplinary Practices(MDP) -)

  • 손윤;이학노
    • 통상정보연구
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    • 제19권4호
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    • pp.53-74
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    • 2017
  • 글로벌 무한경쟁의 시대에서 한국 상품의 경쟁력 하락에 대한 우려의 목소리가 높아지고 있다. 또한 서비스 분야의 미흡한 경쟁력 제고가 필요하다는 해묵은 지적이 있다. 그러나 정작 서비스 분야의 경쟁력 제고를 위한 노력과 성과는 찾아보기 어렵다. 그 원인의 하나는 서비스 분야의 영역이 분할되고 포획시장이 존재함으로써 이해관계를 가진 각 전문가 그룹이 시장의 해체 또는 규제 완화에 대하여 찬성하지 않기 때문이라고 할 수 있다. 이 연구는 이종자격사간의 동업(MDP)을 허용, 경쟁을 촉진하면 전문 서비스 분야의 경쟁력이 제고될 수 있다는 전제에서 출발하고 있다. 논리적 추론을 위하여 이종자격사간 동업이 허용될 경우 서비스의 가격이 낮아지고 서비스의 공급량이 많아진다는 이론적 분석결과를 도출하였고 MDP를 시행중인 주요국의 사례를 제시하고 있다. 아울러 관련 실증분석을 수행하였다. 잠정적인 결론으로 우선 문제의 소지가 비교적 작은 조세 법률 회계 분야에서 MDP를 도입하고 중장기적으로 다른 분야에까지 MDP를 확대할 것을 제안한다. 이 연구에는 여러 한계가 있다. 국제경제학 이외에 세무, 법률, 회계 분야에 대한 소양이 충분치 못하였고 관련 기업들의 경영 성과 지표 확보도 용이치 않았다. 아울러 실증분석에서 통제변수들을 분별해 내는 것도 쉽지 않았음을 밝혀 둔다. 그러나 잠정적인 결론이 변하지 않을 것으로 믿고 있다.

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디지털 컨버전스 사회에서 AI교육 특성변수가 심리적 자본과 플로워에 미치는 영향 (An Influence of Accounting Information Education Characteristics on the Psychological Capital and Flow in Digital Convergence Society)

  • 이신남
    • 디지털융복합연구
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    • 제14권4호
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    • pp.139-147
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    • 2016
  • 본 연구는 디지털 컨버전스 사회에서 AI교육 특성변수들과 심리적 자본, 심리적 자본과 플로워의 관련성, AI 교육 특성변수와 플로워사이에 심리적 자본의 매개효과를 분석하는 것을 목적으로 한다. AI교육의 특성변수에는 정확성, 유용성, 사용 용이성이 있다. 실증분석은 수도권 대학 중 회계정보를 강의하는 3개 대학에 설문지를 배포하여 최종 282부를 분석에 사용하였다. 자료를 분석하기 위해서 SPSS 22.0을 이용하여 다중회귀분석과 매개변수에 대한 분석으로 계층적 회귀분석의 3단계 분석방법을 실시하였다. 연구결과는 다음과 같다. 첫째, AI교육 특성변수는 심리적 자본에 긍정적인 영향을 미치는 것으로 나타났다. AI교육 특성변수 중 정확성이 가장 중요한 영향을 미치는 변수라는 것이 발견되었다. 둘째, 심리적 자본은 플로워에 정(+)의 영향을 미치는 것으로 나타났다. 셋째, AI교육 특성변수와 플로워사이에 어떠한 관계가 있는지를 심리적 자본 매개효과를 통해 살펴보았다. 그 결과 심리적 자본은 AI 특성변수와 플로워사이에 주요한 매개 역할을 하는 것으로 나타났다. 본 연구의 시사점은 AI교육 특성변수와 플로워의 관계에서 심리적 자본이 매개역할을 하기 때문에 자기효능감, 복원력, 희망, 낙관주의와 같은 행동요인에 관심을 가져야 할 필요가 있다는 것이다.

통신시장의 투자보수율 산정 개선방안 (New Method to Calculate Cost of Capital for Telecommunication Market)

  • 김창수;천미림
    • 디지털융복합연구
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    • 제10권4호
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    • pp.181-190
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    • 2012
  • 투자보수율은 통신정책에서 사용하는 가장 중요한 원가요소의 중 하나이다. 본 연구에서는 현행 투자보수율 산정방법과 산출과정의 문제를 검토하고, 합리적인 투자보수율 산정을 위한 개선방안을 제시하고자 하였다. 먼저 산출방법의 개선을 위해서는 시장프리미엄산출시 벤치마크법을 사용하여 경기변화와 인플레인션으로 인한 결과 왜곡을 방지하고, 부채프리미엄가산법을 사용하여 타인자본 산출과정에 발생하는 정확성의 문제를 개선하며 최적자본구조법을 적용하여 급격한 시장변화에 의한 자본구조 변화의 문제를 줄이도록 하는 방안을 제시하였다. 산출과정을 개선하기 위해서는 투자보수율을 산정 주기를 1년으로 하여 시장 변화의 속도가 빠른 통신 산업의 특성이 반영되도록 할 것을 제안하였다. 또한 투자보수율의 산정주체를 규제기관이 아닌 기업으로 변경해 규제기관과 피규제기업 사이의 정보비대칭으로 인한 투자보수율 산출비용을 감소시키고, 기업별 투자보수율을 산정할 것을 제시하였다. 본 연구에서 제시한 투자보수율의 개선방안은 앞으로도 지속적으로 시장의 변화를 반영하여 개선할 필요가 있을 것이며, 투자보수율 산정방법 자체에 관해서도 합리적이고 투명한 산출기준이 마련될 수 있도록 추가적인 연구가 필요하다.

The Comparative Analysis of the Internal Control According to Economic Changes in Korean Companies

  • Park, Cheol-Soo
    • Journal of Information Technology Applications and Management
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    • 제21권3호
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    • pp.119-133
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    • 2014
  • Prior to the 2000s, internal control had not been among the high priority issues in the management's agenda. Since then, however, it has become one of the hottest issues, and has received a significant attention as the means of improving the transparency, sustainability, and competitiveness of a company. The objectives of this paper are to examine if there has been any noticeable changes in the level of internal controls of Korean companies before and after the 2010, and to analyze the underlying drivers and issues thereto. Accounting manipulation and moral hazard were among the factors to cause the Korean financial crisis in 1997 and 2008. Since then, the capital market has had a strong pressure on Korean companies to enhance the transparency of management and accounting while the government has made the laws, requirements, and recommendations to alleviate the moral hazard problems of management and enhance the accounting transparency. Both market and government have driven companies to put more priority on the reliability of financial reporting and the compliance of applicable laws and regulations. Thereby, the market and governmental forces has led companies to enhance the level of internal controls which contribute to the reliability of financial reporting and the compliance The pressure on companies to enhance the level of internal controls may be different across industries. The capital market and government experiencing the severe financial crisis in 1997 and 2008 put even more pressure on financial companies such as banks to upgrade the reliability of financial reporting and the compliance of regulations to the global level than on non-financial companies. A survey is performed on the changes in the level of internal controls of 54 major companies consisting of 10 financial and 44 non-financial companies in Korea. The survey results show that the average level of internal controls of Korean companies has noticeably improved and that the change in the level of control environment factor is higher than that of IT control factor. The analysis on the industry differences shows that financial companies increased the level of control environment factor more than non-financial companies did while non-financial companies upgraded the level of IT control factor more than financial companies did relatively. Among internal control categories, the most improved area since the economic crisis is "Risk Assessment." The global best practices for risk management have been developed primarily in the financial industry and then spread to other industries. The general level of control practices of Korean companies has been improving significantly, but still appears below the global advanced practices.

Liver Cancer Mortality Trends during the Last 30 Years in Hebei province: Comparison Results from Provincial Death Surveys Conducted in the 1970's, 1980's, 1990's and 2004-2005

  • Xu, Hong;He, Yu-Tong;Zhu, Jun-Qing
    • Asian Pacific Journal of Cancer Prevention
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    • 제13권5호
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    • pp.1895-1899
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    • 2012
  • Background and Aims: Liver cancer is a major health problem in low-resource countries. Approximately 55% of all liver cancer occurs in China. Hebei Province is one of the important covering nearly 6% of the population of China. The aim of this paper was to explore liver cancer mortality trends during past 30 years, and provide basic information on prevention strategies. Methods: Hebei was covered covered all the three national surveys during 1973-1975, 1990-1992, and 2004-2005 and one provincial survey during 1984-1986. Subjects included all cases dying from liver cancer in Hebei Province. Liver cancer mortality trend and geographic differences across cities and counties were analyzed. Results: There were 82,878 deaths in Hebei Province during 2004-2005 with an average mortality rate was 600.9/10,000, and an age-adjusted rate of 552.3/10,000. Those dying of cancer were 18,424 cases, accounting for 22.2% of all deaths, second only to cerebrovascular disease as a cause of death. Cancer mortality was 133.6/100,000 (age-adjusted rate was 119.2/100,000). Liver cancer ranked fourth in this survey with a mortality rate of 21.0/100,000, 28.4/100,000 in males and 13.35/10,000 in females, accounting for 15.7%, 17.1% and 13.4% of the total number of cancer deaths and in males and females, respectively. The sex ratio was 2.13. Since the 1970s, liver cancer deaths of Hebei province have been increasing slightly. The crude mortality rates in the four surveys were 11.3, 16.0, 17.4, 21.0 per 100,000, respectively, with age-adjusted rates fluctuating during the past 30 years, but the trend also being upwards. There is a tendency for the mortality rates to be higher in coastal than mountain areas, and is relative lower in the plain area, with crude mortality rates of 25.3, 22.1, and 19.1 per 100,000, respectively. There were no notable differences in cride data between urban and rural, but the age-adjusted mortality rate in rural was much higher. Conclusion: Our study indicated that the mortality of liver cancer in Hebei Province is lower than the national average level. There is a slightly increase trend, especially in some counties. Liver cancer is a major health problem and it is necessary to further promote prevention strategies in Hebei province.