• 한국융합학회논문지
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• 제8권11호
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• pp.343-352
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• 2017

참여예산이 예산슬랙에 미치는 영향에 대한 일관되지 않은 연구결과는 다른 요인에 의하여 참여예산이 예산슬랙에 미치는 영향이 달라질 수 있음을 암시한다. 본 연구에서는 리더십이 참여예산과 예산슬랙 간의 관계에 영향을 미칠 수 있을 것이라는 가정 하에 최근 리더십의 대안으로 이슈가 되고 있는 진성리더십이 참여예산과 예산슬랙 간의 관계에서 조절역할을 하는지 실증분석 하였다. 과학적 연구 절차에 따라 먼저 문헌 연구와 선행연구 결과에 근거하여 가설 설정을 하고, 군 조직에서 재정업무를 담당하는 간부를 대상으로 설문을 회수 하였다. 그리고 회수된 설문지 200부 중에서 불완전한 설문지를 제외하고 180부를 최종 실증분석에 사용하였다. 회귀분석을 통하여 나타난 연구결과를 요약하면 다음과 같다. 첫째, 참여예산은 예산슬랙에 정(+)의 영향을 미친다. 둘째, 참여예산과 예산슬랙 간의 관계에서 진성리더십이 조절역할을 한다.

• 대한예방한의학회지
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• 제6권1호
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• pp.51-95
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• 2002

1. As a point at issue of occidental medicine examination, followings have been indicated, 1) Occidental medical examination is performed by mainly test and instrument and therefore, role of doctors could be excluded and it could be diagnosed only for target disease and 2) in Korea, it could not be conducted in public medical system and therefore improvement effect of public health promotion could not be made due to increase of total medical expenses and infirmity of post management. These points are substantial limit of paradigm resided in occidental medicine and also problem caused by unique characteristics of medical system of Korea. In Korea, result of occidental medical examination show increased health risk from aged thirties and major diagnosed diseases are circulatory disease or chronic disease such as hepatic, hyperlipemic, hypertensional disease and diabetes, etc. Accounting that those chronic disease make a role as major public health risk, it is difficult that medical examination by only occidental medicine make effect on public health promotion. 2. Characteristics of oriental medicine examination could be summarized as diagnosis (information acquisition based on the facts) and demonstration (speculation based on acquired information) and in addition, quadruple diagnosis, as a medical examination method, include test as well as basic examination. Accounting on oriental medical examination, principally it is performed by independent herbalist and therefore, herbalist could acquire systemic result during first medical examination. Based on the theory of inner-outer examination, oriental medical examination has a principle of universe theory, systemic analysis of quadruple diagnosis, demonstration & reasoning. In addition, root of oriental medical examination could be found in pre-disease theory, a principal theory of oriental medicine. Pre-disease service could prove the advantage of oriental medicine in medical examination activities and therefore, it is needed that content of oriental medical examination should be actualized in current medical system. 3. In this study, oriental medical examination program, comprised of pulse-diagnosis, contrast muscular taking and medical consultation of herbalist is progressed communally with occidental medical examination. As pre-examination, questionary was given of general characteristics, health promoting life style, physical constitution and subjective symptom of musculoskeletal system. In addition, post-examination notification was given to subjects about health promoting control, physical constitution regimen and management of musculoskeletal system. During this study program, verification was conducted for input of acquired information and difference of each information after analysis and in addition, performed was analysis of factor influencing health promoting life style and musculoskeletal subjective symptom and evaluation of relationship of physical constitution and health promoting life study. In addition, it was verified of difference between musculoskeletal subjective symptom and result of muscle contrast picture evaluation. 4. Evaluation of oriental medical examination model is divided into 2 categories of oriental medical examination-consultation and result evaluation -post management. Oriental medical examination-consultation demands establishment of examination system, standardization of examination and establishment of examination form and in addition, it should be admitted as enlarged examination assists systemic quadruple diagnosis of herbalist not a key of oriental medical examination. In addition, information acquisition for research purpose should be performed according to the systemic research plan based on the separation of questionary for examination purpose and research purpose. For evaluation of the result, it was concluded that needed are result evaluation meets oriental medical system and post-notification system, informing health management information, based on examination result. 5. Accounting on satisfaction for oriental medical examination model, affirmative reply was much higher (66%) than negative (8.64%). Satisfaction of each area was in order of consultation of herbalist, systemic muscle contrast taking, pulse examination, post-notification and questionary fill-up and dissatisfaction was in order of post-notification, questionary fill-up, consultation of herbalist, systemic muscle contrast taking and pulse measurement. Satisfaction for collaborative examination of occidental and oriental medicine was over 60% and over 75% hope oriental examination would be included in later medical examination program. Based on this result, collaborative examination including occidental and oriental medicine could increase satisfaction of subjects for medical examination program.

• Asian Journal of Business Environment
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• 제7권2호
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• pp.5-16
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• 2017

Purpose - The purpose of this research study is to make a comparative analysis between corporate governance guidelines 2016 and 2012 and area of further improvement to ensure better governance, accountability and transparency. Research design, data and methodology - This research study is mainly based on the corporate governance guidelines 2016 and 2012 issued by the regulatory authority known as Bangladesh Securities and Exchange Commission (BSEC). Results - This study finds that corporate governance guideline 2012 include some new issues such as criteria and qualification of independent director; some additional statements in the directors' report; mandatory requirement of separation of chairman and CEO; constitution of audit committee; chairman of audit committee; role of audit committee, duties of CEO and CFO on financial statements; and collection of compliance certificate from professional accountant or secretary in compare to corporate governance guidelines 2016. Conclusions - This study suggests that the regulatory authority should include more issues such as tax management and reporting, risk management and reporting; individual and overall performance analysis of the board and independent directors; separate nomination and compensation committee; assessment of true independence of the board and its supporting committees to ensure higher quality of corporate governance and transparency.

• 한국조리학회지
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• 제21권5호
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• pp.214-220
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• 2015

본 연구는 호텔산업의 관리회계 변수 중, 판매객실 수와 점유율이라는 두 개의 변수를 독립변수로 설정하여, 두 변수가 호텔 매출에 영향을 미치는지를 파악한다. 본 연구를 위해 통계분석 기법 중, 단순 회귀분석과 다중 회귀분석을 사용하였고, 선택된 두 변수가 호텔매출에 중요한 역할을 하는지 평가하였다. 분석 결과, 다중회귀분석에서 호텔 점유율은 호텔매출에 통계적으로 유의한 영향을 미치지 않았다. 시사점으로서 향후 연구를 통해 호텔매출 성장에 영향을 미치는 요인들을 심도있게 분석하여 학계에 이바지할 수 있는 학자들의 노력이 필요하다.

• 경영과정보연구
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• 제35권3호
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• pp.81-93
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• 2016

영국 FSMA 체계에서는 일반적 금지조항이 있음에도 불구하고, 변호사, 회계사 및 보험계리사 등 전문직 종사자들의 금융서비스 제공에 대한 면책조항을 제공하여 전문직종사자들이 적용면제규제대상업무를 수행할 수 있도록 한다. 특히 영국 재무부가 지정하는 전문직협회를 DPBs라고 칭하고 있으며, DPBs(designated professional bodies)는 반드시 규칙(rule)을 보유하여 해당 회원들의 적용면제규제대상업무를 감독하고 규제하는 역할을 수행한다. 또한 FSA는 DPBs의 역할에 대한 정보를 보지(保持)하고 있어야 하며, 다른 부류의 업자 또는 다른 종류의 규제대상업무와 형평성을 고려해서 전문직종사자의 면책조항에 대한 지침을 마련해야 할 의무도 있다. 한편, "자본시장법"에서는 국내 전문직종사자의 금융서비스 제공을 본연의 업무나 부수적 업무에 상관없이 투자자문업에서 명시적으로 적용을 제외시키고 있다. 영국 FSMA 체계에서는 전문직종사자의 금융서비스 제공이 본연의 업무로서 수행되려면 반드시 인가업자와 같이 인가를 받아야 하며, 부수적으로 행하더라도 일반적 금지에서의 적용면제 조항을 준수하도록 하고 있다. 따라서 투자자보호를 위해 입법론적으로 국내 전문직종사자의 금융서비스 제공에 관한 법적 제도를 마련할 필요성이 있다.

• 마케팅과학연구
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• 제11권
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• pp.21-41
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• 2003

본 연구는 판매원의 판매노력이 판매원의 성과에 영향을 미치는지, 그리고 판매원의 판매노력에 영향을 미치는 요인으로 개인특성변수로서 자기효능감, 경쟁심, 역할명료성과 판매관리자의 신뢰도를 선정하여 검증하였다. 대형유통업체를 대상으로 설문조사하여 218부를 실증분석한 결과 첫째, 판매원의 판매노력 중 열심히 일함만이 성과에 긍정적인 영향을 미치는 것으로 나타났고, 둘째, 열심히일함에서는 자기효능감과 경쟁심, 판매관리자의 신뢰가 긍정적인 영향을 미치고, 효율적일함에서는 자기효능감, 판매관리자의 신뢰는 긍정적인 영향을 미쳤으나 역할명료성은 부정적인 영향을 미치는 것으로 나타났다. 셋째, 판매원의 성과에는 자기효능감, 역할명료성, 경쟁심과 판매관리자의 신뢰 모두 직접효과가 없는 것으로 나타났으나 총 효과는 자기효능감이 긍정적인 영향을 미치며 역할명료성은 부정적인 영향을 미치는 것으로 나타났다. 개인특성변수나 판매관리자의 신뢰도가 직접적으로 성과에 영향을 미치는 것이 아닌 판매원의 노력을 매개로 해야만 높일 수 있기 때문에 판매원들이 열심히 일할 수 있는 계기를 마련해 주어야 하고, 그러나 다분히 열심히라는 말보다는 구체적으로 판매원들에게 목표를 제시하여야 할 것이다.

• Asia Marketing Journal
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• 제15권2호
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• pp.175-194
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• 2013

The purpose of this study is to investigate the effects of the locomotion orientation on salespeople' sales performance with the mediating effect of selling behavior(adaptive selling behavior, SOCO). And we figure out the relationship between customer-oriented selling behavior and adaptive selling behavior because those relationships are not clear. The authors infer research hypotheses based on literature review. We have confirmed the reliability and validity test and those results can be acceptable. Hypotheses test were conducted with structural equation modeling, AMOS. All paths in the research model reasoned by authors have been supported statistically at the significant level. This study with the theoretical implications is as follows. First, this study is the first attempt to investigate the path between locomotion orientation and adaptive selling behavior and SOCO. Secondly, there is an empirical conflict between our study and Franke and Park(2006)'s study. Our study was contradictory to Franke and Park(2006)'s consequences. And so, figuring out clearly those causal paths remains. This study with practical implications are as follows. First of all, the salespeople' selling performance was affected by adaptive selling behavior, customer-oriented selling behavior, and sales-oriented activities, such as the importance of selling behavior once again proven. It is necessary to enhance the capabilities that can be transformed into action appropriate to the needs of customers each sales step-by-step in the process of salespeople for various system through education and incentives, and to interact with customers and understand their customers relative to salespeople will. In order to enhance adaptive selling behavior, the company needs to do educational program and monitoring system with the positional promotion when salespeople get the high adaptive selling behavior. Secondly, the locomotion orientation of the salespeople is to cause this selling behavior. Management style to increase locomotion orientation is needed, which means, salespeople' superior about something should be conducted. In order to stimulate the selling behavior of the salespeople, most supervisors should use some managerial tools such as feedback, engagement, and rewards.

• 산업경영시스템학회지
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• 제42권3호
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• pp.70-79
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• 2019

Domestic SMEs play a key role in production and employment, accounting for 98.9% of total enterprises, 74.4% of employment, 50.8% of production, and 49.0% of value added (as of 2016). However, they are faced with difficulties of survival because of continuous decrease in profitability, shortage of funds and manpower, insufficient accumulation of technology, minimum wage increase, and 52-hour workweek. In order for SMEs to continue to develop in such a difficult environment, we must constantly innovate our organization by making full use of our knowledge, information, experience and ability. To do this, CEO (management) leadership is very important to ensure that the best people are focused on the organizational innovation and management performance without moving the company. In this study, we wanted to establish empirically how the newly emerging compassionate rationalism leadership of SMEs business managers affected the innovation activities and management performance of companies. Research has shown that management's compassionate rationalism leadership has a positive and significant causal relationship with the innovation activities and management performance of the enterprise. Therefore, SMEs managers need to learn the bottom eight strategic factors of compassionate rationalism leadership and use them strategically to make efforts to create positive emotions for the organization so that members can be immersed in innovative activities and management performance creation.

• 한국병원경영학회지
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• 제16권2호
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• pp.98-116
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• 2011

In this study, we examined the effects of guardians' service quality perception(G-SQP) on patients' service quality perception(P-SQP) leading to patients' behavioral intention(P-BI) and the effects of G-SQP on guardians' behavioral intention(G-BI). To investigate the causalities of the variables, we collected national wide samples of 144 hospitals, 1456 patients and 1455 guardians of the patients and analyzed 1146 guardian-patient coupled cases refined with prerequisites such as missing value, outliers, normality and covariance conditions. Followed were contributions of the present study. First, G-SQP was a predictor of P-SQP. Second, in the first contribution statement, there was no statistically significant difference between inpatient and outpatient group. Third, proven was that G-SQP was a predictor of G-BI. Fourth, verified was that P-SQP was a predictor of P-BI. Fifth, G-SQP was a predictor of P-SQP being led to P-BI that meant P-SQP had a mediating role between G-SQP and P-BI. Since the guardians' perception affected patients' buying decision, the present study implied service managers of hospital settings should pay attention to guardians' perception of service quality as well as patients'. With such strategy, hospitals could improve financial performance in long-term.

• 한국재난정보학회 논문집
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• 제11권1호
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• pp.121-133
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• 2015

리스크 전가와 리스크 재무기법으로 많이 활용되는 전통적인 상업보험은 이자, 도박성, 불확실성을 내포하고 있다. Islamic Fiqh Academy는 1985년 전통적 상업보험이 이슬람 교리에 어긋난다고 판결하고 금지하였으며 대체방안으로 상호보험이나 타카풀보험을 권고하였다. 타카풀보험제도의 기본운영원리는 이슬람 공동체의 상호부조이다. 타카풀보험회사는 타카풀보험펀드를 설정하여 타카풀보험참가자(보험계약자)들의 위험관리를 위한 공동의 펀드로 운용하며 이는 타카풀보험회사의 주주펀드와 분리되어 운영된다. 타카풀보험회사는 단순히 타카풀보험계약을 관리하고 타카풀보험펀드를 투자하는 대리인 또는 운영자(operator)의 역할을 할 뿐이다. 타카풀보험은 전통적인 보험과 달리 보험운영 이익배당권, 임원선임권, 회계장부열람권이 부여된다. 따라서 국내기업이나 개인들은 리스크전가목적을 달성하는 한편 추가적인 혜택을 위하여 타카풀보험의 활용을 고려해야 한다.