K-IFRS 도입에 따른 숙박업 회계처리기준 정립에 관한 연구 -Profit & Loss Report 작성을 중심으로-

강용관 ( Yong Kwan Kang ) 한국호텔리조트학회(구 한국호텔리조트카지노산학학회) 2015 호텔리조트연구 Vol.14 No.4

There are no Hotel Accounting Standards such as, USALI (USA``s Hotel & Motel Accounting Standards) in South Korea so accounting management isfollowing the business accounting standards. However, the business accounting standards cannot reflect distinctiveness of hotel industrybecause the standards only focus on manufacturing and sales. In economic field at the center of this globalization era, hotels in this country have to set up specific accounting standard which is one of the industrial accounting standards with development of hospitality industry. This standard will be useful to compare management between internal hotels and external hotels by following internationalization and expansion of hospitality industry. With financial statement and business accounting standards of USALI, the specific accounting standard for hospitality industry should include some factors as follows: First, the standard should regulate and present intrinsic accounting management standard for hospitality industry. Second, it should regulate segmentalized accounting management by each department within a hotel. Third, it should be useful to compare with other hotels and fulfil objectively. Since some international chain hotels from Europe or U.S are making financial statement with USAIL, these factors are valuable to compare with local hotels and also make it easy to check management efficiency establish business strategy. Therefore, CEOs in our country have to make an adaptive standard with understanding about accounting standard classified by hospitality industry and have to recognize necessity in terms of securing the usefulness of accounting.

육군 전문인력의 조직인식이 조직몰입에 미치는 영향 : 전문직업적 정체성의 매개효과

강용관(Yong-kwan KANG),이웅(Woong LEE),임유신(Yu-shin IM) 육군사관학교 화랑대연구소 2015 한국군사학논집 Vol.71 No.3

전문인력에게 있어서 조직에 대한 인식(보상체계, 의사소통, 경력개발지원)은 조직효과성에 영향을 미칠 수 있는 중요한 변수임을 밝혔으며, 이러한 영향요인과 조직효과성 간의 관계에 있어서 전문직업적 정체성의 매개적 역할수행 및 그 효과를 분석해냈다. 연구에 사용된 데이터 샘플은 육군전문인력 225명의 설문조사 결과를 토대로 하였으며, 이를 AMOS 18.0을 통해 구조방정식 분석을 통하여 최적경로모형을 도출하고 매개효과를 측정했다. 그리고 연구와 관련된 이론적 및 실천적 시사점에 대해 논의를 전개하였다. This study was conducted to investigate the implications of the effective cultivation of professional army officers by analyzing influential factors of professional identity and organizational commitment. We used a sample of 225 ROK Army professional officers with master’s or Ph.D. degree through commissioned education. Adopting a structural equation modeling, we found the effective factors such as compensation system, communication, and career development support, which had a positive effect on professional identity or commitment. Also, professional identity mediated the relation between communication and commitment. Implications on personnel management policies for professional army officers such as selection and training, and research limitations are discussed.

국군간호사관생도들의 직업가치, 경력계획이 학업성취와 진로적응성에 미치는 영향 : 자기주도학습의 매개효과

강용관 ( Kang Yong-kwan ),이동제 ( Lee Dong-jae ),신미선 ( Shin Mi-seon ) 국군간호사관학교 군진간호연구소 2017 군진간호연구 Vol.35 No.2

Purpose : This study examines the mediating effects of self-directed learning among the influence of career value and career planning on academic achievement and career adaptability of the cadets from Korea Armed Forces Nursing Academy. Methods : The subjects of this study are 321 students of all grades attending Korea Armed Forces Nursing Academy. The collected data is analyzed by SPSS win 20.0 program. Results: First, the relationship between career value and academic achievement is not significant, and the full mediating effect of self-directed learning is proved in relation to career planning and academic achievement. Second, in career adaptability, both career value(Intrinsic·Extrinsic) and career plan show a static relationship. Meanwhile, self-directed learning is found to fully mediate intrinsic career value, while partially mediating extrinsic career value and career planning. Conclusion : The results of this study suggests ways to improve the academic achievement and the level of career adaptation of the ROK military nurses. That is, in addition to the wide and deep value education that can be harmonized with the self of the individual, there is a need to establish well-organized education system that equips them for diverse career experiences after being commissioned. Cadets should also learn the concepts and methods of self-directed learning through autonomous participation in the course of cadet education, calling for the education system that can restore emotional self-esteem.

상호 동료교수법과 동료피드백 기반 수업에 대한 인식 연구 : 육군 학교교육을 중심으로

강호택(Ho-Taek Kang),강용관(Yong-Kwan Kang),강원석(Wonseok Kang) 한국외국어대학교 지식출판콘텐츠원 글로벌경영연구소 2019 글로벌경영연구 = Journal of global business research Vol.31 No.1

본 연구는 최근 육군 학교교육기관에 적용되고 있는 ‘상호 동료교수법과 동료피드백 기반 수업’에 대한 교육생들과 교관들의 인식을 살펴보고, 수업의 발전방안을 제시하고자 실시되었다. 이를 위해 32명의 교관과 70명의 교육생들을 대상으로 설문조사 및 인터뷰를 실시하였다. 연구의 주요결과는 다음과 같다. 첫째, 교육생들은 수업시간에 동료들에게 쉽게 질문을 할 수 있다는 점에 대해 매우 긍정적인 반응을 보였다. 둘째, 교육생들은 수업과정에서 나타나는 ‘가르치기’, ‘관찰하기’, ‘피드백 주기’, ‘피드백 받기’의 교육적 효과에 대해 긍정적이었다. 셋째, 대부분의 교육생들이 교육기간 초기에는 수업준비에 많은 시간을 할애하였으나, 시간이 갈수록 수업을 준비하는 교육생 수는 감소하였다. 그럼에도, 모든 교육생들의 학업성취도는 비슷한 경향을 보였다. 넷째, 교관들은 교육생들에 비해 수업에 대한 긍정적 인식이 낮게 나타났다. 마지막으로 연구의 한계와 발전방안이 제시되었다. This study was conducted to review the perception of the instructors and the students about the RPT & PF(Reciprocal Peer Teaching and Peer Feedback) which has been recently adopted in the army school and to present comments for it’s development. For this purpose, survey has been done for the 32 instructors and the 70 students and interview has been done with some of them as well. The main results of the study are as follows. Firstly, students were very positive about the RPT & PF in regard that they can easily ask questions to their peers. Secondly, students were positive about the educational effects of ‘teaching’, ‘observing’, ‘giving feedback’, ‘receiving feedback’ in the RPT & PF class. Thirdly, most students spent time for the preparation of the RPT & PF class in the early stage but the number of students diminished as time passed. However, their academic achievement tended to be similar. Fourthly, instructor were less positive than students about the RPT & PF class. Finally, suggestions and implication have been made for the future study.

인적자원개발 정책의 주요 쟁점과 향후 과제

오헌석(Hunseok Oh),송영숙(Youngslli Song),강용관(Yong Kwan Kang),이도엽(Do Yeop Lee),최예슬(Yeseul Choi) 한국교육행정학회 2009 敎育行政學硏究 Vol.27 No.2

韓國의 國立公園 管理體系 改善方案에 關한 硏究

송대근,강용관 문화관광연구학회 2000 문화관광연구 Vol.2 No.4

The purpose of this study is to find out improvement plan of effective management system of national park through researching management status of national park in Korea. Improvement plan of management system of national park can be divided into visitor management, resource management, and management system. The role of national park is getting more important and the number of visitors is increasing. They use the facilities indiscriminately so the environment is being spoiled. And more facilities are needed for the visitors. So the location of national park and effective utilizing plan is really important To protect and preserve national park, it is urgently needed to strengthen management system and thereby positive investment & organization management ability is very important.

서울지역 특급호텔 Executive Floor의 효율적인 마케팅 전략

송대근,강용관 문화관광연구학회 2002 문화관광연구 Vol.4 No.3

Nowadays, the hotel industry is becoming large-sized and high-grade in every part including guest room, F&B and other facilities in order to satisfy variable customers' need. Especially in the part of guest room, the Executive Floor(EFL) which provides high leveled service for business travellers are contiounsly increasing in recent year. Therefore, many improvement plans which should be carried out are the followings: To know to control the human resources to realize the improvement the quality service for guests and the quality-management of EFL in hotel. Also EFL have to completed equipment for business work and strenghtening of more personalized and differentiated service. Futhermore, the competition in hotel business in focused not only on quantification but also qualification.