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      • 觀光地域에 對한 地理學的 硏究動向과 課題

        李厚錫 동국지리학회 1990 東國地理 Vol.- No.11

        The purpose of this study is to grasp domestic and foreign geographical study trend on tourism region and to propose how to study the tourism region in Korea. In the study of tourism region, european and american scholars mainly deal with the individual tourism and its behavior rather than the location theory. In the recent, a remarkable socio-cultural and environmental impact has given to the study, In particular, a tendency of the studies in Japan is summarized as follows ; ① They analyze the rgionalisation process of an individual tourism including the function and the structure. ② They deal with the regional development of the tourism elements such as tourism resource, tourism facility and flow of tourist. ③ They study the location theory of the tourism region and the spatial structure with reference to metropolitan area. Based on the such study trend, the geographical study of tourism region in Korea should give priority to seek a general law of tourism geography and to categorize tourism regions by means of the process, the facilities, the functions and the landscapes.

      • SCOPUSKCI등재

        Original Articles : Efficacy of peginterferon and ribavirin is associated with the IL28B gene in Korean patients with chronic hepatitis C

        ( Seok Hoo Jeong ),( Young Kul Jung ),( Jae Won Yang ),( Sang Jin Park ),( Jong Woo Kim ),( Oh Sang Kwon ),( Yun Soo Kim ) 대한간학회 2012 Clinical and Molecular Hepatology(대한간학회지) Vol.18 No.4

        Background/Aims: Sustained virologic response (SVR) for the treatment of chronic hepatitis C (CHC) may differ with ethnicity due to differences in genetic traits. This study evaluated the efficacy of peginterferon and ribavirin, and the association between IL28B genotypes and the treatment efficacy in Korean CHC patients. Methods: This was a retrospective cohort study using data from medical records. Eighty-five CHC patients were eligible for assessment of the efficacy of antiviral therapy, and 47 patients were available for an IL28B genetic study, which was performed using the Multiplex tetra-primer PCR method for rs12979860. Results: Overall, the early virologic response rate was 87.1%: 84.9% in HCV genotype 1 and 90.6% in genotype 2. The overall end-of-treatment virologic response rate was 81.2%: 75.5% in genotype 1 and 90.6% in genotype 2. The overall SVR rate was 81.2%: 75.5% in genotype 1 and 90.6% in genotype 2. For rs12979860, the frequencies of polymorphisms were 89% for the CC type, 11% for the CT type, and 0% for the TT type. Their overall SVR rate was 87% (39/47): 90.5% (38/42) for the CC type and 20% (1/5) for the CT type. For genotype 1, SVR rates were 88% (21/24) for the CC type and 0% (0/4) for the CT type. Multivariate analysis revealed that the IL28B-CC type was a good predictor for SVR. Conclusions: The SVR of the combination therapy in Koreans was higher than that observed in Western countries. This finding might be attributable to the high prevalence of IL28B-CC type among Koreans, which may be a good predictor of SVR. (Clin Mol Hepatol 2012;18:360-367)

      • KCI등재

        A Study on Introduction of the Budgetary Accounting System for Not-for-profit Organizations related to Maritime and Fisheries Sector in Korea

        Hoo-Seok Pai 한국항해항만학회 2004 한국항해항만학회지 Vol.28 No.7

        This paper aims to introduce budgetary accounting system for not-for-profit organizations related to maritime and fishery in Korea. Especially, these not-for-profit organizations related to maritime and fishery should design and maintain the original accounting systems because they have some objectives and activities of organizations different to for-profit organizations. Currently, while the accounting for not-for-profit units is difficult to understand, this rose study of budgetary accounting system for not-for-profit organizations related to maritime and fishery as KSSIT may be great help to them by reflecting all administrative activities of these units and offering objectively and fairly financial position and phase or operating results. This paper concentrate primarily upon this subject about double-entry accounting system to be introduced in order to improve budgetary systems of not-for-profit organizations. These units are governmental organizations as public corporations and bodies corporate and politic. Therefore, not-for-profit organizations related to maritime and fishery should be applied to regulations of the Governmental Accounting Standards Board. GASB has the authority to establish standards of financial reporting for all units of government. With conclusion, this paper reviewed a rose of double-entry system for budgetary accounting, and examined a process of financial reporting in not-for-profit organizations. Through this paper, the comprehensive understanding of budgetary accounting system for not-for-profit organizations as KSSIT would be promoted.

      • KCI등재

        A Case Study on the Performance Evaluation of a Not-for-Profit Organization by the Balanced Scorecard Perspectives

        Hoo-Seok Pai,Yong-John Shin 한국항해항만학회 2011 한국항해항만학회지 Vol.35 No.2

        This paper aims to examine the use of the Balanced Scorecard in a not-for-profit organization (the Korea Shipping Association). The KSA has begun using the Balanced Scorecard paradigm in its strategic planning process. In this paper an overview is presented of the basic concepts of the Balanced Scorecard including the financial perspective, customer perspective, internal process perspective, and learning and growth perspective. The accounting system and its pros and cons of the KSA are then surveyed in terms of its performance evaluation. The application of the Balanced Scorecard approach to the KSA is discussed in detail. Implications in using the Balanced Scorecard are discussed. Finally, conclusions regarding the use of the Balanced Scorecard in a not-for-profit organization are presented. Through this paper, the comprehensive understanding of the performance evaluation for not-for-profit organizations as the KSA would be promoted.

      • KCI등재

        한국 해운산업의 적정부채비율 추정을 위한 실증연구 : 수상운송업을 중심으로

        배후석(Hoo-Seok Pai) 한국항해항만학회 2015 한국항해항만학회지 Vol.39 No.1

        본 연구는 분석적 모형의 도출과 함께 실증적 자료를 통하여 해운산업의 적정부채비율을 추정 가능하게 하는 한 가지 접근방법을 제시하고 실제로 최적 자본구조를 위한 부채비율지표를 제시하는 데 구체적인 연구목적을 둔다. 그 분석적 모형은 독립변수를 부채비율로 하는 자기자본순영업이익률 계산식으로부터 출발한다. 관련모수는 매출액영업이익률, 총자산회전율과 순금융비율(금융비용대부채)로 구성되는데, 매출액영업이익률과 총자산회전률의 경우 부채비율과는 어떠한 상관관계가 존재한다고 보기 어렵지만 금융비용율은 부채비율과 상관관계 또는 인과관계가 존재한다고 볼 수 있다. 즉 부채비율이 높은 기업은 재무위험에 대한 대가로 무위험이자율보다 높은 대출금리를 부담해야 할 것이다. 이 경우 금융비용율과 부채비율 간에 1차 선형 관계가 존재할 것이고 이러한 관계를 고려하기 위한 방정식을 분석모형에 추가 할 수 있다. 이러한 분석적 절차에 따라, 적정부채비율의 기준을 자기자본순영업이익률을 극대화하는 부채비율 수준으로 정의한다면, 두 식으로부터 통해 자기자본순영업이익률은 부채비율을 독립변수로 하는 2차함수로 나타낼 수 있다. 그리고 우리나라 수상운송업의 12년 자료를 기초로 회귀분석을 통하여 관련모수를 추정하고 최적부채비율을 산출한 바, 약 400%임을 확인하였다. 결론적으로, 우리나라 해운산업 부채비율의 경우, 매출과 영업이익이 안정적이라면, 과거 재무적 안전성을 담보하는 부채비율로 강제하였던 200%의 2배인 400%까지도 적정부채비율로 용인될 수 있을 것이다. The concrete purpose of this study is to suggest actually a debt ratio to optimize the capital structure providing a kind of approach to estimate the proper debt ratio with an analytical model and empirical data in Korean shipping industry. The mathematical and analytical model is started from the first equation about ROE, return of net operating income on equity, with an independent variable, debt ratio. It is constructed with several parameters, ROS(return of operating income on sales), TAT(total assets turnover), and NFCL(net finance cost to liabilities). There could not be a certain relationship between debt ratio and ROS or TAT, while some correlation or causality between debt ratio and NFCL. In other words, most of firms with high debt ratio is likely to burden higher finance cost than others with low one. In this case, there is a linearity relationship between debt ratio and NFCL, so then the second equation considering this relation could be included within the analytical approach of this paper. To be short, if the criteria of adequate debt ratio has to be defined as some level of debt ratio to optimize ROE, the ROE could be illustrated as a quadratic equation to debt ratio from two equations. Next, this research estimated those parameters' numbers through the single regression method with data over 12 years of Korean shipping industry, and identified empirically the fact that optimal debt ratio would be approximately 400%. To conclude, if that industry's sales and operating incomes are stable, the debt ratio could be accepted until twice of 200% had forced in order to guarantee its financial safety in past time.

      • KCI등재

        A Case Study on the Performance Evaluation of a Not-for-Profit Organization by the Balanced Scorecard Perspectives: Focused on the Korea Shipping Association

        Pai, Hoo-Seok,Shin, Yong-John Korean Institute of Navigation and Port Research 2011 한국항해항만학회지 Vol.35 No.2

        This paper aims to examine the use of the Balanced Scorecard in a not-for-profit organization (the Korea Shipping Association). The KSA has begun using the Balanced Scorecard paradigm in its strategic planning process. In this paper an overview is presented of the basic concepts of the Balanced Scorecard including the financial perspective, customer perspective, internal process perspective, and learning and growth perspective. The accounting system and its pros and cons of the KSA are then surveyed in terms of its performance evaluation. The application of the Balanced Scorecard approach to the KSA is discussed in detail. Implications in using the Balanced Scorecard are discussed. Finally, conclusions regarding the use of the Balanced Scorecard in a not-for-profit organization are presented. Through this paper, the comprehensive understanding of the performance evaluation for not-for-profit organizations as the KSA would be promoted.

      • KCI등재

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