전시작전통제권 단독 행사 추진의 방향

박승식,Park, Seung-Sik 대전대학교 군사연구원 2006 군사학연구 Vol.4 No.-

Former ministers of national defense and foreign affairs, intellectuals such as former and incumbent professors, and various NGO groups are demanding the South Korean government to stop promoting independence in operational control which is currently held by the United States Armed Forces in Korea commander. Although the Korea should exercise operational control independently in the future, orientation on the direction which should be taken under consideration in promoting this transfer should be assumed. First of all, South Korea must sufficiently examine the criticisms and dissenting opinions, and reflect them in promoting independence in operational control. From now on, the South Korean government should reflect the opinions of experts in operational control, and must promote the transfer with national consensus. Unilateral enforcement of the transfer may cause serious errors and aggravate conflicts Second, ROKA's exercise of independence in operational control should take place only after gaining restraint on North Korea's attack against the South, and the issues on nuclear weapons and weapons of mass destruction(WMD) has been resolved, and a peace regime has been reached. Furthermore, exercise of independence in wartime operational control should be promoted only if there is a guarantee that international trust and the military collaboration will be restored to a level beyond the present state. Third, the USFK and the Korean-US alliance is providing South Korea with national security, not to mention tremendous diplomatical, and economical benefits However, if the alliance between the two countries become weakened due to the exercise of the independence in operational control, we might suffer a great deal of loss. Even though reasonable justification and external independence may be gained through promoting independence in operational control, it should be promoted in a longitudinal manner because national security problems and conflicts may be intensified, and there is no actual profit in doing so. Fourth, if the Korean-US alliance becomes weakened and therefore the United States decides to discuss eastern-asia strategies, North Korea deterrence strategies, and Japanese rearmament issues with other neighboring countries, South Korea may become diplomatically isolated and a subordinate to surrounding countries, destroying the independence we have now instead of restoring it Therefore searching for means to reinforce international trust and collaboration between South Korea and the United States, and leaving ROKA’s independence in operational control as a long term objective would be a more realistic method.

승객의 특성에 따른 항공사 애호도 인식차이에 관한 연구

박승식(Park Seung-sik),김현철(Kim Hyun-cheol),홍영호(Hong Yeong-ho) 한국여행학회 2006 여행학연구 Vol.24 No.-

Due to Airline deregulation law has come into effect in 1978, international Airline business has dash in fierce competition. Airline company has faced in adapting themselves to a new marketing circumstances which has never been experienced before while pursuing continuous growth. Accordingly, airline company is trying to make their customer into a frequent traveller by using various means, and induce customers to repeater and create new customer though this frequent traveller. However only airline service quality and customer satisfaction, attribute to airline selection, employee satisfaction have been studied so far, and recently influence to customer satisfaction or re-purchase related to airline service quality has been studied, but studies about airline loyalty is not still significant. Thereupon, in this study we furnish theoretical basis about primary factor of Airline loyalty and furnish data for establish business strategy by verifying the comparison of the airline passengers recognition for the airline loyalty to Thai Airways. The survey with Thai Airways Passenger indicated that loyalty of Thai Airways is not so high, thus need to consider how to increase loyalty level. Further more loyalty of frequent flyer is lower than 1st time traveller, and it is very essential point to change marketing tool to raise loyalty for those frequent flyer group. Moreover, the recognition of loyalty is differ among different demographics or purchase character group, and we need apply different marketing strategy to lower loyalty group.

해외여행 체험이 여행자의 즐거움 및 구매 후 행동에 미치는 영향에 관한 연구

박승식 ( Park Seung Sik ),석창권 ( Seok Chang Kwon ) 한국호텔리조트학회(구 한국호텔리조트카지노산학학회) 2016 호텔리조트연구 Vol.15 No.3

The purpose of this study was to identify the effects of overseas travel experience on traveller’s pleasure and further traveller’s pleasure to post-purchase behavior, and the survey was questioned to the tourist who visited Western Europe. The survey was carried out to 220 travellers who have experienced high quality Western Europe tour, and 212 valid samples among them were used for analysis. The result of the factor analysis showed four factors regarding overseas travel experience, which were entertainment experience, esthetic experience, education experience and escape experience. And one factor for pleasure and two factors of satisfaction and loyalty for post-purchase behavior. According to hypothesis test result, the esthetic experience had the strongest influence on traveller’s pleasure. The escape and entertainment experiences were the next most influence on pleasure. But education experience did not influence on pleasure. The study showed that the pleasure of experience had positive impact on satisfaction and loyalty. In conclusion, the various experience of travel abroad increased traveller’s pleasure and proved as a factor to increase the satisfaction and loyalty.

항공사 서비스요인이 승객애호도에 미치는 영향 연구 : 타이항공을 중심으로

박승식 ( Seung Sik Park ) 관광경영학회 2006 관광경영연구 Vol.27 No.-

기업지배구조가 조세혜택에 미치는 영향에 관한 실증연구

박승식 ( Seung Sik Park ),정길채 ( Gil Chea Jeung ) 한국세무회계학회 2005 세무회계연구 Vol.16 No.-

티타늄 황삭가공에 있어서 절삭공구의 마모 특성

박승식(Seung-sik Park),배명환(Myung-whan Bae),정화(Hwa Jung),박형렬(Hyeong-yeol Park) 한국자동차공학회 2013 한국자동차공학회 학술대회 및 전시회 Vol.2013 No.11

소득세 세율구조의 개선 방안에 관한 연구

박승식(Seung Sik Park),박상연(Sang Yun Park) 한국국제회계학회 2018 국제회계연구 Vol.0 No.78

최근 들어 증세 문제에 대한 관심이 고조되면서 이에 관련한 다양한 주장들이 제기되었다. 증세관련 논의의 대부분은 세율 인상과 관련된 논의로 집중되고 있다. 증세와 관련해서도 조세부담의 공평성이 선결되어야 한다. 부자감세를 실시했던 과거 정책의 영향으로 상대적으로 서민층인 일반 근로자들의 조세부담이 증가되었고, 이에 대한 적절한 조정을 위해 조세부담의 공평성에 중점을 두는 다수의 정책들이 입안되고 있는 실정이다. 최근 이루어진 과세표준 구간과 소득세율 개정에 관한 논의도 공평성 측면에서 우선 검토되어야 할 것이다. 이에 본 연구에서는 공평과세 측면에서 소득세의 개정 방향에 대해서 검토해 보고 대안을 제시하였다. 첫째, 과세구간을 재설정 하여야 한다. 둘째, 최고세율을 인상하여야 한다. 셋째, 소득세율체계를 전반적으로 조정하여야 한다. 넷째, 사업소득에 대한 세율을 종합소득에 대한 세율에서 분리하여 위험에 대한 보상을 반영한 별도의 세율체계를 구축하여야 한다. 다섯째, 소득세율 체계의 효율적 변경을 위해서는 시스템적 개정체계를 구축하여야 한다. 본 연구는 소득세율의 구조, 세율의 변경에 대한 변천과정 및 그에 따른 문제점, 그리고 개선 방향에 관한 검토를 통해 관련 대안에 대한 논의의 기초를 마련하였다는 점에서 공헌점이 있다. Recently, there has been a lot of controversy related to the increase of interest in the income tax system problem. The most important problem which is an income tax systems is the tax rate system and the fairness of tax payment. Due to the impact of past policies, the tax burden on taxpayers has increased. Therefore, a number of policies focusing on the fairness of the tax burden have been drafted for appropriate adjustment. The discussion on the revision of the income tax standard section and the revision of the income tax rate should be reviewed in terms of tax burden fairness. This study offers the improvements of income tax system with the income tax rate system changes. First, the income tax standard section should be reset. Second, the highest tax rate should be raised. Third, the income tax rate system should be adjusted overall. Fourth, tax rates for business income should be separated in order to establish a separate tax rate system that reflects compensation for risks. Fifth, in order to change the income tax rate system properly, an income tax system should be systematically revised. This study examined the structure of income tax rate, the process of change of tax rate, and the problems and improvement directions. As a result, there is a contribution in that it provides the basis for a discussion of relevant alternatives.

리더십 유형에 따른 항공사 조직 구성원의 상사신뢰와 혁신행동의 관계 연구

박승식 ( Park Seung-sik ),석창권 ( Seok Chang-kwon ) 한국호텔리조트학회(구 한국호텔리조트카지노산학학회) 2017 호텔리조트연구 Vol.16 No.1

The objective of this study is to examine the relationship of Airline employee`s supervisor trust and innovative behavior related the two type of leadership - transformational leadership and servant leadership. This study used a self-administered questionnaire to airline ground staffs from two national carriers and a total of 255 questionnaires were used for analysis. The results show that both leaderships have effect on employee`s supervisor trust. However servant leadership has stronger effect toward supervisors than transformational leadership. It means the changing times are encouraging the leader to take care of their staffs sincerely rather than reign over their team. Furthermore it was found that employee`s supervisor trust and innovative behavior were related positively. Therefore airline team managers or supervisors need both transformational and servant leadership in order to secure trust from their subordinate or colleague. The trust will derive employee`s innovative behavior and consequently it will enhance their business performance.

감사기구가 보수주의 회계에 미치는 영향

박승식(Seung Sik Park),박상연(Sang Yun Park) 한국국제회계학회 2018 국제회계연구 Vol.0 No.79

감사는 기업정보 접근가능성 측면에서 감사위원회 위원보다 효율적일 수 있다. 반면, 감사위원회 제도는 감사위원회 위원이 이사회의 구성원으로 참여하여 의사결정을 사전에 통제할 수 있다는 점에서 보다 효율적일 수 있다. 따라서 감사와 감사위원회 중 어떤 제도가 감사기구 본연의 역할을 잘 하고 있는지 검증 할 필요가 있다. 본 연구의 목적은 감사기구의 형태가 기업의 보수주의 회계에 미치는 영향을 조사하는 것이다. 이를 위하여 첫째, 감사기구와 회계 보수주의 수준간의 관계에 대해 조사하였다. 둘째, 상근감사와 비상근감사의 차이가 회계 보수주의 수준에 영향을 미치는지를 분석하였다. 본 연구의 분석결과는 다음과 같이 요약할 수 있다. 첫째, 감사위원회를 도입한 기업이 감사를 운영하는 기업보다 보수주의 회계수준이 더 큰 것으로 나타났다. 둘째, 상근감사 운영 기업이 비상근감사 운영 기업보다 보수주의 회계수준이 더 크게 나타났다. 이러한 연구결과는 상근감사를 운영하고 있는 기업이 비상근감사를 운영하고 있는 기업보다 보수주의 회계 수준이 높음을 의미하는 것이다. 본 연구의 결과는 비상근감사를 상근감사로 전환해야 한다는 논의에 대해 기초적인 실증 결과를 제공하였다는 점에서 의의가 있다. Auditor may be more advantageous than audit committee members in terms of access to corporate information. On the other hand, the audit committee system can be more effective in that the members of the audit committee can participate in the board as a director and can control the decision in advance. Therefore, it is necessary to verify whether audit and audit committee plays an essential role in audit organization. The purpose of this study is to investigate the effect of the type of audit organization on accounting conservatism. For this study, firstly, we examines closely the relation between accounting conservatism and audit organization. Secondly, we tests the association between the level of accounting conservatism and executive auditor, non-executive auditor. Our empirical results of the study are summarized as follows. Firstly, the level of accounting conservatism reported by an audit committee has more increased than that reported by auditor. Secondly, the level of accounting conservatism reported by executive auditor has more increased than that reported by non-executive auditor. This study provides an insight into executive auditor is more effective than non-executive auditor on the effect of accounting conservatism.

Nano $TiN_x$와 그 복합체의 제조 및 소결

김동식,김성진,라노,박성범,박승식,이혜정,이상우,조경식,우흥식,안중호,Kim, Dong-Sik,Kim, Sung-Jin,Rahno, Khamidova,Park, Sung-Bum,Park, Seung-Sik,Lee, Hye-Jeong,Lee, Sang-Woo,Cho, Kyeong-Sik,Woo, Heung-Sik,Ahn, Joong-Ho 한국결정성장학회 2006 한국결정성장학회지 Vol.16 No.3

We fabricated the nano $TiN_x$ by making of reaction between titanium powder and $Si_3N_4$ during planetary milling. The $TiN_x$ powder was sintered by spark plasma sintering machine after mixing with 50 wt% of titanium powder, and the sintered body was heat-treated at $850^{\circ}C$ in order to investigate its hardness property at the elevated temperature. We analyzed crystal structure by XRD. We observed the peaks of $TiN_{0.26}$ and TiN after 10 hours milling, and we observed TiN peak mainly after 20 hours milling. The reacted particle size distribution was investigated by FE-SEM. Increase of milling time, the size of reacted particles was decreased and the $10{\sim}20nm$ size of $TiN_x$ on the surface of titanium and $TiN_x$ was observed after 20 hours milling. The micro-Vickers hardness of mixed sintered body was about $1050kgf/mm^2$. 본 연구에서는 planetary milling을 사용하여 Ti 분말과 $Si_3N_4$와의 반응이 일어나도록 하여 nano $TiN_x$을 제조하였다. 이렇게 얻어진 분말은 Ti 분말과 혼합하여 SPS 소결 장치를 이용하여 소결하였으며 이 소결체의 고온에서의 경도변화를 조사하기위해 $850^{\circ}C$에서 열처리하였다. 분말의 물성평가는 X선 회절분석을 통해 결정상의 변화를 분석하였으며, 그 결과 milling 시간이 10시간의 milling에서는 $TiN_{0.26}$과 TiN이 혼재되어 있으며 20시간의 milling에서는 주로 TiN이 생성되는 것으로 확인되었다. 제조된 분말의 표면관찰을 통해서는 milling 시간이 증가할 수로 입자표면에 새로 형성된 반응물 size 분포를 조사하였으며, milling 시간이 길수록 입자표면의 $TiN_x$ 입자의 사이즈가 $10{\sim}20nm$ 정도로 작아지는 것을 알 수 있었다. Ti와 $TiN_x$를 중량비로 50:50로 혼합하여 제조한 소결체의 경도는 마이크로비커스 경도 값으로 $1050kgf/mm^2$ 정도를 나타내었다.