• 제목/요약/키워드: Private company

검색결과 418건 처리시간 0.027초

개인기업의 법인전환에 따른 세무효익 연구 (The Empirical Research on Tax Effect with the Cooperate Conversion of Private Company)

  • 이재성;서일
    • 경영과정보연구
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    • 제7권
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    • pp.401-426
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    • 2001
  • The form of company divides private and coporate companies. In general. private company has direct connection with owner's fortunes. On the contrary, cooperate company is established by a group of people who invest capital funds on their company and has an independent character. In the case of private company, their are many merits that owner can obtain all the benefits without divisions. However, the owner can mix up the control of accounting between public and private matters. As a result confusing, it is difficult to estimate financial situation of company and is limited to fund supply. Futhermore, owner has unlimited liabilities with law credit as a social cognition. Especially, the government tries to induce conversion of private company into cooperation one on the basis of benefits of tax and so on. In those situations, the purpose of this thesis is to study the management benefits with the conversion of private company into cooperate one focucing on the related tax reduction effect. To do this, I have reviewed all of the related textual achievements and tested the real significancy of tax reduction effect of conversion empirically. Finally, I have concluded that the conversion of private company into coporate one has many benefits including significant tax reduction effect. In other side, I have considered and reviewed many difficulties related conversion privated company into cooperate one and suggested some improvements as results. This thesis is comprises 5 chapters as follows; The first chapter explains purposes and methodologies and extents of this study. The second chapter deals the theoretical basis of conversion of private company into cooperate one and cooperates diverse benefits and types and processes of conversion. The preceding research achievements are also reviewed in this chapter. The third chapter deals empirical testing on the real tax reduction effect of the conversion. The analysis is proceeded through t-test of difference of tax between pre and after conversion. The result is presented so positively that I can conclude that cooperate conversion of private company has real benefit of tax reduction. The forth chapter deals the difficulties and improvements related with conversion. They are considered and reviewed at various aspects such as practical, financial and tax aspect. In fifth chapter, I summarise all of the significant points of this study and have conclusions in various aspects at last. In final point, this study is not enough in sample numbers and sample collecting area for empirical testing of significant tax reduction effect of cooperate conversion and research of more foreign achievements. Those are remained as continuing future studies.

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홈쇼핑 자체상표 의류제품 구매결정요인에 관한 연구 (The Study on Purchase Determination Variables of Home-shopping Private Brand Apparel)

  • 최미영;이은영
    • 한국의류학회지
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    • 제28권6호
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    • pp.734-745
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    • 2004
  • This paper investigated the consumer's purchase behaviors on the home-shopping private brand apparel. Female consumers of age in the range of 20∼50 were asked to complete a questionnaire, who had experienced to search apparel on home shopping media or had purchased it from home shopping business. Through this empirical study, the importance of home-shopping private brand apparel is confirmed. And the model of home-shopping private brand purchase determination, consists of private brand purchase intention, brand evaluation and company patronage, is suggested focusing on two brand types and three different home shopping media. The data were analyzed by mean, multiple regression analysis, ANOVA, Duncan-test of SPSS Win(ver.10.0). The result generated from this study are as follows: First. there are significant differences in preferred private brand types according to the types of media they preferred to purchase. Consumers's sex and age are also important demographic variables in relation to purchase determination variables of home-shopping private brand apparel. Second, the home-shopping company patronage is directly influenced in consumer's purchase intention of home-shopping private brand apparel as well as the consumer's brand evaluation. Consequently, the company patronage is more related to purchase intention of home shopping private brand apparel.

민간경비업체의 관계적 특성, 서비스품질과 소비행동의 구조적 관계 (The Structure Model between Private Security Company's Relationship Characteristics, Service Quality and Consumer Behavior)

  • 김인재
    • 시큐리티연구
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    • 제34호
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    • pp.57-88
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    • 2013
  • 본 연구는 민간경비업체와 이용고객간의 관계적 특성, 서비스 품질과 소비행동 간의 관계를 구조모형을 통하여 규명하여 동종업체의 생존경쟁에서 신규고객 유치와 기존고객의 유지와 동시에 충성도를 높일 수 있는 실질적인 서비스를 제공함과 동시에 공격적인 관계마케팅 전략을 세우기 위한 학문적 기초자료를 제공하는데 연구의 목적이 있다. 이러한 목적달성을 위하여 충청남도 천안시의 민간경비업체를 이용하고 있는 상점 직원을 대상으로 편의표집법을 이용하여 229명을 대상으로 연구를 수행하였다. 조사도구는 설문지로서 국내 외 선행연구를 기초로 하여 재구성하여 사용하였으며, 자료 처리는 SPSS version 18.0과 AMOS 18.0 통계패키지를 이용하여 빈도 분석, 신뢰도 분석, 확인적 요인분석, 구조모형 분석을 실시하였다. 이상의 연구방법과 절차에 따른 자료 분석을 통하여 다음과 같은 결론을 얻었다. 첫째, 민간경비업체의 관계적 특성은 서비스품질에 영향을 미친다. 둘째, 민간경비업체의 서비스품질은 소비행동에 영향을 미친다. 셋째, 민간경비업체의 관계적 특성은 소비행동에 영향을 미친다. 넷째, 민간경비업체의 관계적 특성과 소비행동 간에 매개효과로써 서비스품질은 영향을 미친다.

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시큐리티기업 CEO의 민간경비에 대한 의식조사 연구 (A Study on the Attitude of CEO in Private Security Company)

  • 안황권
    • 시큐리티연구
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    • 제16호
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    • pp.119-135
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    • 2008
  • 본 연구의 목적은 시큐리티기업 최고경영자(CEO)의 민간경비에 대한 의식을 분석하고, 그에 한국민간경비의 발전방안을 제시하는 것이다. 특히 중소 규모의 시큐리티기업의 경우는 특히 최고경영자의 의식과 영향력은 크고 빠르게 반영되기 때문에 더욱 중요하다. 시큐리티기업 최고경영자의 민간경비에 대한 의식을 분석한 연구결과는 다음과 같다. 첫째, 경비업에 대한 직업선택동기는 적성에 맞고, 사회적으로 인정받을 수 있어서 선택했다. 그러나 현재 경비업체의 난립과 부정적 이미지 등으로 인하여 불만족하고 있다. 이러한 문제를 해결하기 위해서는 구조적인 문제를 해결해 나가야 한다. 둘째, 경비업은 경제적 요인 못지 않게 사회적 지위, 사회적 인식부족 때문에 저평가 받고 있다. 따라서 경비업의 직업이미지 제고가 필요하다. 셋째, 현행 경비업 법령의 문제점을 지적하고 개정하여야 한다. 넷째, 경비협회의 적극적인 역할이 요청된다. 회원사들은 협회의 정책에 대해 적극 협조하고 있으나 협회의 정책과 운영에 대해서 부정적인 의견이 많다. 다섯째, 경찰은 상징적으로는 민간경비를 치안서비스의 파트너라고 하지만 실제로는 공 사경비간의 협력이 미흡한 실정이다. 여섯째, 시큐리티기업의 CEO들이 방범능력 제고 방안으로 우선 경비원의 사기앙양이라고 한 것은 매우 고무적인 일이다. 민간경비산업의 전망에 대해서는 보통수준의 평가를 하고 있으며, 민간경비가 사회적으로 저평가된 것을 반영한 결과이다.

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항만관리제도 개선에 관한 연구 -우리나라 항만공사를 중심으로- (A Study on the Improvement of Port Administration System: Focused on the Port Authority of Korea)

  • 백인흠;황석준
    • 수산해양교육연구
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    • 제23권3호
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    • pp.503-514
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    • 2011
  • Port Authority in Korea does not have financial independence nor fair recruitment practices, thus the prospects of the establishment of the Port Authority is not adequate. Therefore independent and effective port administration cannot be achieved. To overcome this situation, this paper examines the port administration system in Korea and identifies its problems. This paper then provides an 'modeling of Analytical Hierarchy structure' for evaluation. An alternative solution is provided by carrying out a public survey, analysing the significance of the evaluation factor using the techniques of the Analytical Hierarchy Process. The significance of profitability was identified. The role of central government is significant when assessing the public service function of port administration; and the role of the private company is significant when assessing the independence. In addition, the private company is significant when assessing profitability. The private company is the alternative for port administration in Korea, based on the evaluation of various alternatives.

WHICH INFORMATION MOVES PRICES: EVIDENCE FROM DAYS WITH DIVIDEND AND EARNINGS ANNOUNCEMENTS AND INSIDER TRADING

  • Kim, Chan-Wung;Lee, Jae-Ha
    • 재무관리논총
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    • 제3권1호
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    • pp.233-265
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    • 1996
  • We examine the impact of public and private information on price movements using the thirty DJIA stocks and twenty-one NASDAQ stocks. We find that the standard deviation of daily returns on information days (dividend announcement, earnings announcement, insider purchase, or insider sale) is much higher than on no-information days. Both public information matters at the NYSE, probably due to masked identification of insiders. Earnings announcement has the greatest impact for both DJIA and NASDAQ stocks, and there is some evidence of positive impact of insider asle on return volatility of NASDAQ stocks. There has been considerable debate, e.g., French and Roll (1986), over whether market volatility is due to public information or private information-the latter gathered through costly search and only revealed through trading. Public information is composed of (1) marketwide public information such as regularly scheduled federal economic announcements (e.g., employment, GNP, leading indicators) and (2) company-specific public information such as dividend and earnings announcements. Policy makers and corporate insiders have a better access to marketwide private information (e.g., a new monetary policy decision made in the Federal Reserve Board meeting) and company-specific private information, respectively, compated to the general public. Ederington and Lee (1993) show that marketwide public information accounts for most of the observed volatility patterns in interest rate and foreign exchange futures markets. Company-specific public information is explored by Patell and Wolfson (1984) and Jennings and Starks (1985). They show that dividend and earnings announcements induce higher than normal volatility in equity prices. Kyle (1985), Admati and Pfleiderer (1988), Barclay, Litzenberger and Warner (1990), Foster and Viswanathan (1990), Back (1992), and Barclay and Warner (1993) show that the private information help by informed traders and revealed through trading influences market volatility. Cornell and Sirri (1992)' and Meulbroek (1992) investigate the actual insider trading activities in a tender offer case and the prosecuted illegal trading cased, respectively. This paper examines the aggregate and individual impact of marketwide information, company-specific public information, and company-specific private information on equity prices. Specifically, we use the thirty common stocks in the Dow Jones Industrial Average (DJIA) and twenty one National Association of Securities Dealers Automated Quotations (NASDAQ) common stocks to examine how their prices react to information. Marketwide information (public and private) is estimated by the movement in the Standard and Poors (S & P) 500 Index price for the DJIA stocks and the movement in the NASDAQ Composite Index price for the NASDAQ stocks. Divedend and earnings announcements are used as a subset of company-specific public information. The trading activity of corporate insiders (major corporate officers, members of the board of directors, and owners of at least 10 percent of any equity class) with an access to private information can be cannot legally trade on private information. Therefore, most insider transactions are not necessarily based on private information. Nevertheless, we hypothesize that market participants observe how insiders trade in order to infer any information that they cannot possess because insiders tend to buy (sell) when they have good (bad) information about their company. For example, Damodaran and Liu (1993) show that insiders of real estate investment trusts buy (sell) after they receive favorable (unfavorable) appraisal news before the information in these appraisals is released to the public. Price discovery in a competitive multiple-dealership market (NASDAQ) would be different from that in a monopolistic specialist system (NYSE). Consequently, we hypothesize that NASDAQ stocks are affected more by private information (or more precisely, insider trading) than the DJIA stocks. In the next section, we describe our choices of the fifty-one stocks and the public and private information set. We also discuss institutional differences between the NYSE and the NASDAQ market. In Section II, we examine the implications of public and private information for the volatility of daily returns of each stock. In Section III, we turn to the question of the relative importance of individual elements of our information set. Further analysis of the five DJIA stocks and the four NASDAQ stocks that are most sensitive to earnings announcements is given in Section IV, and our results are summarized in Section V.

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용역폭력의 실태와 대책에 관한 논의 (Realities of Violence Committed by the Private Security and its Solutions)

  • 박한호;명도현
    • 한국콘텐츠학회논문지
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    • 제14권9호
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    • pp.227-235
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    • 2014
  • 오늘날 민간경비는 공경비의 부족한 치안수요의 보조적 역할을 수행하며 급성장하였다. 이러한 일련의 성장에는 긍정적인 측면이 많지만 부정적인 측면도 적지 않다. 그 중 용역폭력은 대표적인 민간경비업의 부정적인 측면이다. 본 연구에서는 민간경비업체의 용역폭력의 근절을 위한 논의를 필두로 용역폭력의 사례를 제시하고 제시된 사례에 따른 문제점을 개선하기 위한 방안을 모색하는데 중점을 둔 연구이다. 용역폭력이 근절되지 않는 한 민간경비산업의 확장이 어려운 것은 자명한 일이기 때문이다. 이에 본 연구에서는 용역폭력의 제한 규정을 강화해야 한다는 점, 경비원에 대한 감독과 관리 책임에 있어 적극적으로 용역을 수주한 경비업체의 책임성을 강화해야 한다는 점, 마지막으로 경비업무에 대한 철학적 정체성을 확립해야 한다는 점을 대안으로 제시하였다.

RPS제도 도입에 따른 민간 석탄 발전소의 최적 발전량 결정 메커니즘 연구 (A Mechanism of IPP's(Coal Fired) Optimal Power Generation According to Introduction of RPS(Renewable Portfolio Standard))

  • 하선우;이상중
    • 전기학회논문지
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    • 제65권7호
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    • pp.1135-1143
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    • 2016
  • A private company's 1,000 MW coal-fired power plant will be the first coal-fired power plant that was included in the 5th 'Basic Plan on Electricity Demand and Supply' (2010). Now it is facing the task to abide by the RPS(Renewable Portfolio Standard) policy after commercial operation. If they fail to supply the necessary REC (Renewable Energy Certificate) mandated by the RPS policy, they are subject to be fined by the government and forced to modify the cost function to reflect the burden. Eventually the company's coal-fired power plant will be forced to reduce generation to maximize profit because the amount of electricity generated by the power plant and the REC obligation is positively correlated. This paper analyzed the change of cost function of private coal-fired power plant according to the introduction of RPS policy from the viewpoint of private company, and finally proposed the optimal generation to maximize the profit of private coal-fired power plant under the current RPS policy.

민간 주택건설회사의 하자보수에 대한 인식 및 실태에 관한 연구 (A study on management and judgement of defect-repair in private housing construction company)

  • 윤정숙
    • 대한가정학회지
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    • 제33권5호
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    • pp.143-151
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    • 1995
  • The purpose of this study is to suggest a defect-repair management and judgement of apartment housing for the private housing construction company. The objectives are : 1) to investigate how the defect-repair were managed and 2) to suggest the range, period of defect-repair and the proper managial size of housing company. Data were collected by the interviews from the heads of management departments of housing construction companies. Twenty-one companies selected were divided into three groups according to the amount of housing supply. Major result were as follows : 1) departments of defect-repair in housing construction company are divided into sub-system according to the size of housing supply. 2) the judgement of the range and period of defect-repair are extracted. They are, according to the order of their importance, constructional defect, functional defect, aesthetical defect and the defect in use.

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