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        호텔기업의 회계정보 유용성 제고에 관한 연구 -손익계산서를 중심으로-

        선우영수 ( Young Soo SunWoo ),정승환 ( Seung Hwan Jeong ) 한국호텔리조트카지노산학학회 2003 호텔리조트연구 Vol.2 No.1

        This research aims in achievement of business management goal through on raise of the usefulness of accounting information system which applied on newly developed hotel accounting system establishment and adoption in hotel accounting environment. Research data analysis uses materials of balance sheets of eight first class luxury hotels in Seoul City. Research methods are comparision and analysis of applicable data of a statement of profit and loss. And found out problem area of accounting information and suggest alternative for problem solution. Result of this research indicate that each hotel voluntarily makes financial statement process according to their own way to fit characteristics of hotel corporation. This method of ununified accounting customs makes decrease for possibility of comparision and appropriation among the different hotel proporties. And also this bring hard to decision making for information user or stockholder. It urgently required to adoption of responsible account system(i.e. USALI: Uniform System of Accounts for the Lodging Industry) in order to solve this present situation.

      • KCI등재

        연구논문 : 동해안 생태관광 활성화 방안에 관한 연구 -해안지방 생태관광자원 발굴을 중심으로-

        손재영 ( Jae Young Son ),선우영수 ( Young Soo Sunwoo ) 한국관광산업학회 2012 Tourism Research Vol.37 No.-

        This study was conducted to find ecotourism attractions for activation of ecotourism on the East Coast. For this purpose it examined ecotourist, ecotourism attractions, and ecotourism business entity by theoretical study. After that it investigated the East Coast ecotourism attractions which were divided by lake or swamp(lagoon), DMZ, cave, river(stream), special geographical features, trail, fishing village, festival, exhibition facility(museum), and special organization. These attractions were clustered three groups which are main(first degree) attractions, second degree attractions, and supplementary attractions by ecotourism factors characteristics and attractions value. Lagoon and salmon return river were included into the main attractions. Fishing village, festivals and special organizations which were connected with ecology and environment were included into second degree attractions. Then it suggest ecotourism activation plan by using ecotourism attractions.

      • KCI등재

        카지노종사원의 감정노동이 직무소진 및 조직유효성에 미치는 영향에 관한 연구

        신동주(Dong Ju Shin),선우영수(Young Soo Sunwoo) 한국관광연구학회 2014 관광연구저널 Vol.28 No.8

        The purpose of this study is. to investigate effects of emotional labor on job burnout when casino employees are contacted with customers and effects job burnout by emotional labor on organizational effectiveness of casino employees. The results of this study presented by the empirical analysis are as follows. First, as for effects of emotional labor of casino employees on burnout(emotional exhaustion, depersonalization), all the components of emotional labor of casino employees had statistically significant effects on burnout(emotional exhaustion, depersonalization). Second, effects of job burnout of casino employees on organizational effectiveness(jon satisfaction, turnover intention) showed statistically significant results. Thus, the eight hypotheses were all adopted. Based on the analysis results, this study presented basic data in correct decision-making of those who are in charge of managerial practices of casino resorts on human resource management to enhance organizational effectiveness and casinos are needed to manage emotional labor of their employees based on job or personal characteristics for management of human resource management with efficiency and competitiveness for the future.

      • KCI등재

        카지노업장의 서비스스케이프에 따른 종사원의 내적반응이 조직유효성에 미치는 영향에 관한 연구

        신동주(Dong Ju Shin),선우영수(Young Soo Sunwoo) 한국관광연구학회 2015 관광연구저널 Vol.29 No.5

        The theoretical model based on the Bitner(1992)’s environmental psychological research (Mehrabian & Russell, 1974) has been applied to the studies on servicescape from the customer’s point of view and from the staff’s point of view in various fields (hotel, kitchen, restaurant, festival, event, etc.). However, with the purpose of developing and managing competitive servicescape suitable for Kangwonland casino, this study tried to apply the Bitner’s theoretical model to empirically analyze it, focusing on Employees at Kangwon Land Casino. This study tried to investigate the components of servicescape based on the Bitner(1992)’s research and to empirically analyzed the relations between the service scape and the internal responses of the casino employees and the organizational effectiveness. The following are the implications drawn from the research results: First, it was found that there was no difference between the service scape components from the customer’s perspective and those from the employee’s perspective, suggested in the previous studies. Second, it was found that if the aesthetic impression (aesthetic elements such as the interior design) and convenience (ease of use related to the job performance) of the casinos were fully considered when designed, employees’ concentration would be increased, so that they would perform their job stably and the organizational effectiveness would be improved. Therefore, based on these research results, for the effective and competitive management of human resources in terms of internal marketing, the fact should be reflected that the service scape components of the casinos arouse psychological responses.

      • KCI등재

        근로소득자들의 연말정산 만족도에 관한 연구

        김형구(Hyoung-Gu Kim),선우영수(Young-Soo Sunwoo) 한국컴퓨터정보학회 2009 韓國컴퓨터情報學會論文誌 Vol.14 No.8

        본 연구는 근로소득자들이 매년 실시하는 연말정산제도의 인지정도에 따라 세법이 정하고 있는 소득공제 효과와 연말정산에 대한 참여도에 어떠한 영향을 미치는지와 그를 통해 나타나는 근로소득자들의 연말정산 결과에 대한 만족도를 고찰하였으며 실증분석을 통해 얻은 결과를 요약하면 다음과 같다. 첫째, 근로소득자들의 연말정산제도에 대해 인지정도가 높을수록 소득공제 효과에 긍정적인 영향을 주는 것으로 나타났다. 또한 연말정산제도 인지정도가 연말정산 참여도에도 중요한 선행요인임을 알 수 있었다. 둘째, 근로소득자들의 연말정산제도에 대한 인지정도가 높을수록 연말정산 결과에 대한 만족도에는 직접적으로 영향을 주지 못하는 것으로 나타났지만, 소득공제효과와 연말정산 참여도를 통해서 연말정산 결과 만족도로 연결되는 것으로 나타났다. 셋째, 근로소득자들의 연말정산제도에 대한 인지정도가 높을수록 적극적으로 연말정산에 참여하게 되어 연말정산 결과 만족도에도 긍정적인 영향을 미친다는 것을 확인했다. 즉 근로소득자들에 대한 연말정산 제도에 대한 교육과 홍보뿐만 아니라 소득공제 효과를 향상시킬 수 있는 세법 개정을 통해 연말정산에 대한 적극적인 참여를 유도하여 연말정산에 대한 결과 만족도를 향상시킬 필요가 있다는 점을 시사한다. This study focuses on how the recognition of year-end-settlement affected on the effectiveness of individual tax return according to the tax law and its influence on the participation of employee. After the careful analysis, the founding of the satisfaction level of workers from the annual tax return can be summarized as follows: When the knowledge of year-end-settlement is high, it influences positively on the effectiveness of tax return for workers. The recognition of tax return system is the main ingredient to increase the participation of the tax return. Although the recognition of year-end-settlement did not affect on the satisfaction of workers directly, effectiveness of tax deduction and the participation in the year-end-settlement are closely linked to the satisfaction level of tax return, It is confirmed that when the recognition of year-end-settlement is high. the more people actively participate in year-end-settlement and it contribute to the positive effect on the satisfaction level of employee, As a result, it is very important to find the ways to promote and educate annual tax return system to workers as well as revise the tax law to maximize the year-end-settlement for employee.

      • KCI등재

        호텔기업의 지식경영활동이 지식경영성과에 미치는 영향

        신동주(Dong Ju Shin),선우영수(Young Soo Sunwoo) 한국관광연구학회 2009 관광연구저널 Vol.23 No.3

        In today`s knowledge-based society, knowledge makes major contributions to the generation of individual`s value added through creation, spread, distribution, and utilization and serves as one of the principal sources of national competitivity. But hotel corporations whose dependence on their organizational members have neglected the importance of knowledge management activities. The ultimate goal of hotel corporations is to maintain their existence by securing competitive advantages over their competitors. In order to secure competitive advantages, they need to shed off the conventional paradigm of company management, which increasingly grows weaker as the industrial society turns into a knowledge-based one, and make effective use of knowledge, which is the core source of their wealth and competitivity, in their management. Thus this study set out to identify factors of knowledge management activity to result in great management performance to hotel corporations. It also aimed to suggest specific action plans for them to do knowledge management efficiently based on the results.

      • KCI등재

        호텔기업의 지식경영전략이 경영성과에 미치는 영향

        김형구(Hyoung-Gu Kim),손재영(Jae-Young Son),선우영수(Young-Soo SunWoo) 한국컴퓨터정보학회 2009 韓國컴퓨터情報學會論文誌 Vol.14 No.3

        21세기 초 경쟁 환경에서 조직이 대처하기 위한 기업환경의 패러다임도 바뀌어 가면서 지식자산은 보다 더 중요한 기업가치 창출의 요소로 자리 잡게 되었다. 그러나 아직까지 대다수의 기업은 지식경영을 수행함에 있어 조직문화나 정보기술과 같은 지식경영 영향요소(knowledge management enabler)자체에만 초점을 맞추고 있을 뿐 이를 어떻게 전략적으로 활용할 것인가에 대한 명확한 체계를 갖고 있지 못한 것도 사실이다. 따라서 종사원들이 보유하고 있는 지식이 기업의 근본자산이 되는 호텔 기업경영에 있어 변화하는 환경에 능동적으로 대처하며, 또한 시장에서의 경쟁우위의 획득 및 유지를 위해서는 전략적 지식경영 하에서 기업의 지식경영활동이 이루어져야 한다. 이러한 관점에서 호텔기업의 지식경영전략이 경영성과에 미치는 영향을 분석한 결과 형식지를 중심으로 한 시스템 지향적 지식경영전략과 암묵지를 중심으로 한 인적 지향적 지식경영전략 모두 경쟁우위 정(+)의 영향을 미치는 것으로 나타났다. 또한 경쟁우위는 재무성과에 정(+)의 영향을 미치는 것으로 나타났다. 반면에 지식경영전략은 재무성과에 부(-)의 영향을 미치는 것으로 나타나, 지식경영전략은 호텔기업의 경쟁우위를 획득 유지시키며 이를 통해 재무성과에 영향을 미친다고 나타났다. 이는 호텔기업에 있어서 모든 지식자산(암묵지, 형식지)를 기반으로 한 지식경영의 중요성을 인식시키고, 보다 지식경영활동을 활성화함으로써 호텔기업의 기업성과를 제고시킬 수 있는 구체적인 실행방안을 제시하였다. The ultimate goal of hotel corporations is to maintain their existence by securing competitive advantages over their competitors. In order to secure competitive advantages, they need to shed off the conventional paradigm of company management, which increasingly grows weaker as the industrial society turns into a knowledge-based one, and make effective use of knowledge, which is the core source of their wealth and competitiveness, in their management. Thus this study set out to identify knowledge management strategy to result in great management performance to hotel corporations. It also aimed to suggest specific action plans for them to do knowledge management efficiently based on the results. The causal relations between the knowledge management strategy and management performance were examined to figure out the former's influences on the latter. As a result, Two types of knowledge management strategy seemed to have positive(+) impacts on competitive advantages, but negative(-) impacts on financial performance.

      • KCI등재
      • KCI등재

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