• 한국프랜차이즈경영연구
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• 제7권2호
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• pp.27-35
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• 2016

Purpose - The primary objective of this study is to investigate the impact of employee characteristics on employees' preference towards corporate pension products. This study can provide a guidance for maximization of benefits for employees and their affiliated corporation. Employee characteristics include average length of labour, wage system of annual salary, age, types of interest rates and size of corporation. Existing research generally concentrate on vitalizations of corporate pension product raising an imperfection, improvements, tax benefit analysis and legal consideration. Thus, this study intensively analyses the effect of employee attributes on firms' decision for corporate pension products, such as DB(defined benefit) and DC(defined contribution) type. Research design, data, and methodology - The data were collected using self-administrated questionnaire survey on corporate pension products from CEOs or HR directors 250 foreign-invested companies', purchasing pension plans in practice with domestic financial trustees (insurance companies, banks and security companies). Hypotheses testing was conducted using Logistic Regression analysis with SPSS/PC+ 21.0. Results - The findings of the study are as follows. Employees with the long length of labour are more likely to have DB plan; more likely to prefer DC plan with the dividend distribution product regarding the types of interest rate. SMEs(less than 100 employees) are more likely to select DC plan whereas high fluctuation in wage with annual salary has no impacts. In addition, the ages has no significant effect on the preference. Conclusions - This study has examined with the empirical testing that employees' variable attributes and qualities are one of the vital factors for corporation pension plan selection. Currently, majority employees are highly likely to join DB plan and Defined interest types. Corporation with less than 10 employees prefer IRP scheme while most of corporation are intended to join DC plan. In a very near future, corporation more than 300 employees will be required to purchase mandatory plan under national regulation. For maximization of employees' contentment to corporation pension insurance and for complementing the flaws of existing plans, the future studies shall also research in a perspective of employee benefit.

• 한국철도학회논문집
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• 제9권4호
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• pp.473-481
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• 2006

This study attempts to estimate economic benefits in terms of cost sayings and qualitative effects resulting ken implementation of new vehicle maintenance information system. It is widely expected that the effect of new vehicle maintenance information system will be significant in cost savings by information sharing and electronic documentation. To evaluate the economic feasibility of new system implementation, the study conducted seven subsystems case studies on the vehicle maintenance information system of Seoul Metro. Economic benefits are estimated by measuring the time savings, in turn, are calculated into cost savings by multiplying the average wages per hour of employee. The result of case study showed that over the 20 billion Won will be saved owing to new vehicle information system implementation. In conclusion, this study will contribute to the field of practices for the most, in evaluation of the economic benefits resulting from new information system implementation in the railway organization.

• 노동경제논집
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• 제26권3호
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• pp.115-147
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• 2003

이 논문은 사내근로복지기금제도를 통한 이윤공유참여가 노동생산성에 미치는 효과를 한국의 상장 및 비상장 기업을 대상으로 실증 분석하였다. 이러한 분석을 위해 1992년에서 2000년까지의 한국신용평가사에서 발행한 모든 기업에 대한 재무제표 자료와 노동부의 사내근로복지기금 자료를 결합하여 패널자료를 구축하였고, 설정된 생산함수모형을 2단계 최소자승법과 패널기법에 의해 추정 분석하였다. 이 논문의 추정 결과에 의하면 사내근로복지기금에 의한 이윤공유참여가 자본의 체화효과를 통해서 그리고 노사관계 개선이나 조직의 효율성 증대와 같은 비체화효과를 통해 생산성을 향상시키는 것으로 나타났다. 이 결과는 이윤공유참여제도가 생산성에 부정적인 영향을 미친다는 대리인비용이론의 주장과는 반대의 결과이며, 한국 고유의 이윤참여제도로서 사내근로복지기금제도의 활성화를 위해 정부의 세제 및 금융상의 지원이 확대될 필요가 있음을 시사하고 있다.

• 한국조경학회지
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• 제28권2호
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• pp.1-9
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• 2000

The purpose of this study is to examine influence of interior landscape in commercial spaces on the management benefit. In the course of this study, objects of survey were selected from interior landscaping specialist, manager and consumer who had experiences to visit to the hotel, bank, department store and restaurant. The main method of data collection was interview, questions and gathering materials. The cronbach's alphas program was used to measure the reliability of likert scales. The analysis program was applied a statistical methods. The results of this study can be summarized as follows: The factors considered by consumer who visits to the commercial space are design, interior landscape, traffic, parking capacity, cleanness, price, kindness of employee and event. Factors concerned with the product include branch size, traffic, parking capacity, kindness of employee. Factors concerned with facilities include branch size, traffic, parking capacity, kindness of employee. Major factors of those effects to management benefit are accessibility, time of stay, sales, efficiency of space, attractiveness and difference. In conclusion, overlap style gets the highest degree of satisfaction among total factors. Results of the survey show that factors which improve sales are overlap style and planter type. Among four commercial spaces, hotel is most effected by interior landscape. To enhance the sales of hotel, further study of interior landscape about hotel necessary. For bank and restaurant, further study of economic planter type and style is necessary. For department store, optimal use of spaces and case of maintenance are necessary.

• 무역상무연구
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• 제77권
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• pp.285-304
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• 2018

With the development of market economy, it has been a legislative trend to establish a system for vicarious liability of employers. China also established Tort Liability Law of People's Republic of China in 2009 and ruled responsibility of the employers for the acts for their employees through Art. 35. First, the employer's right to indemnity to an employee should be recognized, because employer's superintendence is much weak and economic power is similar between them. Second, an employer should take a responsibility for an unpaid employee as vicarious liability, because the Law did not exclude them from employees. Lastly, in case the Law conflicts with Interpretation of the Supreme People's Court on Certain Issues Concerning the Application of Law in Trying Cases Involving Compensation for Personal Damage, the Law should be regarded it has priority based on several related Principles. Regarding these matters, this study guides you to an analysis of vicarious liability of employers in China, benefits with a view to the perfection of the vicarious liability regime.

• International Journal of Computer Science & Network Security
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• 제22권7호
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• pp.371-382
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• 2022

The trend of Bring Your Own Device (BYOD) is gaining popularity all over the world with its innumerable benefits such as financial gain, greater employee satisfaction, better job efficiency, boosted morale, and improved flexibility. However, this unstoppable and inevitable trend also brings its own challenges and risks while managing and controlling corporate data and networks. BYOD is vulnerable to attacks by viruses, malware, or spyware that can reach sensitive data and disclose information, modify access policies, disrupt services, create financial issues, minimise productivity, and entail some legal implications. The key focus of this research is how Saudi Arabia has approached BYOD with the help of their 5-step solution model and quantitative research methodology. The result of this study is a statement about what users know about this trend, their opinions about it, and suggestion to increase the employee awareness.

• 한국콘텐츠학회논문지
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• 제19권11호
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• pp.22-32
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• 2019

본 연구의 목적은 기업이 제공하는 복리후생의 조건이 예비은퇴자의 은퇴계획 수립에 미치는 영향을 파악하는 것이다. 이를 위하여 2016년 고령화 연구를 이용하였으며, 총 1,470명을 대상으로 하였다. 기업의 복리후생 개수와 은퇴계획 수립의 관계를 분석하기 위하여 다변수 로지스틱 회귀분석을 수행하였다. 연구 결과, 복리 후생 수혜 개수뿐만 아니라 연령, 혼인 상태, 거주지, 민간의료보험 가입 여부, 주관적 건강상태가 은퇴계획 수립에 영향을 미치는 것을 확인하였다. 임금근로자의 성공적인 은퇴계획 수립은 개인과 정부만을 위한 것이 아니라, 이를 통해 기업 또한 근로자의 생산성 향상 및 기업 이미지 제고 등의 이점을 얻을 수 있으므로 제도의 효과적인 시행 및 이를 위해 필요한 정부의 역할 등에 대한 후속 연구가 필요하다.

• 경영과정보연구
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• 제28권1호
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• pp.71-97
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• 2009

주식보상시스템의 도입으로 기업은 최소의 비용으로 유능한 인재를 확보함으로써 기업의 경쟁력을 강화할 수 있고, 특히 첨단산업과 같은 성장산업에서 고급인력을 양성하고 기술력을 확보함으로써 기업의 대내외적인 경쟁력을 확보할 수 있게 된다. 또한 종업원의 동기를 부여함으로써 임직원의 잠재적인 주주화를 통해 주인의식고취 및 책임경영을 실현 시킨다. 본 연구는 주식보상시스템의 도입에 따른 회계변수평가모형이 기업가치를 평가하는데 유용한지를 검증하였으며 현행 기업회계기준에 의해 작성된 주식매입선택권이기업 지식자산의 형태로 자산화되었을 경우 기업가치 평가를 검증하였다. 연구 결과 회계변수들은 기업가치를 평가하는데 유용한 측정치들이었으나 스톡옵션 부여와 관련된 주식매입선택권의 경우 현행 기업회계기준 방법에 의하였을 경우에는 주식매입선택권과 주식보상비용 모두 유의하지 않은 것으로 나타났다. 추가적으로 자산화 된 주식매입선택권의 경우 유의한 양(+)의 값으로서 기업 가치를 평가하는데 유의한 결과임을 지적하였다. 이는 투자자들이 기업 가치를 평가하는데 있어서 주식매입선택권을 현행 기업회계기준의 방법으로 처리하는 것보다 자산화 시킨 후 스톡옵션의 효익 지속기간 동안 상각하는 것이 기업가치를 평가하는데 더 유용한 방법이라는 점을 가지고 있다는 것을 나타낸다.

• 노동경제논집
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• 제34권3호
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• pp.81-117
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• 2011

본 연구는 2007년 7월부터 도입되었던 비정규직법 중 비정규직 근로자에 대한 차별적인 처우를 금지하는 규정이 기업들의 차별시정 노력에 어떤 영향을 미쳤는지를 분석하였다. 차별시정법이 기업 규모에 따라 단계적으로 적용되었다는 점에 착안하여 이중차분법을 적용하여 추정한 결과, 임금은 물론 퇴직금제도나 연차휴가 제도 또는 4대 보험 등 다양한 복리후생 분야에서 유의한 차별시정법의 효과를 발견할 수 없었다. 차별시정법이 소기의 목적을 달성하기 위해서는 기업들의 차별시정 노력이 미진한 원인에 대한 분석과 보완책이 마련되어야 할 것이다.

• 대한치과기공학회지
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• 제30권1호
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• pp.97-107
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• 2008

Objectives; The purpose of the present study is to investigate the difference in levels of satisfaction between dental laboratory owners and employed dental technicians in the area of dental laboratory management. Methods; The samples of seventy-one dental laboratory owners and sixty-six employed dental technicians were selected in a blinded and random manner. Data was collected through self-administered questionnaires and analyzed using average values, the t-test and multiple regression. Results; 1) There was no significant difference in the average values of general satisfaction levels related to dental laboratory management between dental lab owners and employees. 2) The average values of satisfaction levels in 11 specific items scored 'above average' among dental lab owners and 'average' among employees. 3) The average values of satisfaction levels in 10 specific items except for 'trust and respect' showed a significant difference between dental lab owners and employees. 4) Important factors which influenced the satisfaction level of dental lab owners were 'trust and respect' and 'improvement of employee's benefits'. In the employees group, 'trust and respect', 'improvement of employee's benefits' and 'technical information support' were important factors. Conclusion; The present study revealed that dental laboratory owners and employees have some gaps between the viewpoints in dental laboratory management. This suggests the necessity to improve management in a transparent and economical way. However this study has some limitation in that the sample size was not massive enough.