김정일 선군정치의 역할과 한계

송석명 해병대 전략연구소 2007 전략논단 Vol.7 No.-

용돈기입장을 활용한 회계원리교육의 효육성 제고

송석명 한국산업경영학회 2000 한국산업경영학회 발표논문집 Vol.- No.-

특집 5 : 21세기형 한국해병대 건설과 그 역할 - MAGTF 건설과 운용개념 중심으로 -

송석명 해병대 전략연구소 2004 전략논단 Vol.1 No.-

주당40시간제 도입에 따른 경영효율성 제고 방안

송석명 대구보건대학 2005 대구보건대학 論文集 Vol.25 No.-

According to the introduction of 40 hours' works a week, there are many conflicts between the managements and the employees. Also there are many different opinions and arguments for and against the introduction of 40 hours' works a week. And some people need more income, some people can get increase of leasure time. Therefore this thesis is a study of suggestions to increase the efficiency of management according to the introduction of 40 hours' works a week. This thesis analyzed advantage effects and disadvantage effects of introduction of 40 hours' works a week. This thesis segmented the sampling as managements and employees of the enterprises in the 3rd industrial complex, West Daegu industrial complex and Sungsuh industrial complex located Daegu metropolitan city through interviewed them directly.

ABC기법을 이용한 대학교육원가정보 산출

송석명 대구보건대학 2000 대구보건대학 論文集 Vol.20 No.-

Almost previous studies on the education costing for university have some difficulty problems of the education costing and limitations on the reporting of non-financial information about the activity in need of university management. Therefore the purpose of this study is to show the education costing for university and how to apply the activity-based costing to improving cost management which is strategic management technique.

이전가격과세제도의 실증연구

송석명 대구보건대학 2003 대구보건대학 論文集 Vol.23 No.-

The increasing globalization of Korean economy and its growing integration with the rest of the world's economies have demanded reconsidering of international aspects of its tax system. International tax affairs like transfer pricing tax and tax evasion of multinational enterprises, Korean government has attempted to meet these needs and deal with international tax policy issues which they faces. Therefore this study provides us with some empirical evidence on the usefulness and need of transfer pricing tax. The main objectives of this study is to investigate the usefulness and needs of transfer pricing tax in multinational enterprises through case study. This study examines the usefulness and need of transfer pricing tax by analysing these ratios of the financial statements of S-company which is the Seoul Branch of K-company such as ① Selling profit/Sales, ② Operating proflt/Sales, ③ Selling profit/Selling and administrative expenses, ④ Operating profit/Cost of sales and ⑤ Operating profit/Selling and administrative expenses. The empirical results analyzing by using financial data of S-company and seven companies which have been dealing with S-company is evidenced that the most rational method of producing normal price is in the range of normal price by the method of transactions and net income.

진로성향에 따른 신입생 유치전략 : 대구지역의 상업고등학생을 중심으로 Focusing on the Students of Commercial High Schools in Daegu Metropolitan City

송석명 한국세무회계학회 2003 세무회계연구 Vol.13 No.-

2003학년도부터 약 8만명의 대학정원이 초과하였으며, 2004학년도부터는 실업계고교 출신자의 경우 동일계 모집단위 진학시 대학별 입학 총 정원의 3%를 정원외 입학을 허용하였다. 또 실업고출신자에게 지속적인 교육기회를 부여하고 우수 신입생을 유치하기 위하여 2005학년도부터 수능시험에 직업탐구 영역을 신설하였다. 이로 인하여 전문대학은 갈수록 신입생 모집에 어려움을 겪을 것으로 예상된다. 따라서 본 연구는 대구지역의 상업계고등학생의 진로성향과 학습성향을 분석을 통한 신입생 유치전략을 수립하는데 그 목적이 있으며, 본 논문의 연구 목적을 위해 616명에 대하여 설문조사를 실시한 결과 416명의 유효 설문지를 얻었다. 이를 근거로 통계 분석한 자료를 바탕으로 다음과 같은 신입생 유치전략을 수립하여 제안한다. 첫째, 2004학년도 신입생 유치를 위해 학과 홈페이지를 업그레이드하여 지원자들의 의사결정에 유용한 정보를 제공하여야 한다. 둘째, 제7차 교육과정의 시행에 따른 실업계고교생들이 대학 진학 기회 증가로 유용한 학습정보를 제공하여야 한다. 셋째, 실업계 전문교과 교사들과 협력체제를 구축함으로 연구풍토 조성과 직업교육 공조체제를 구축하여야 한다. 넷째, 취업경쟁력 확보를 통한 내실화와 고객 행복을 창출하여야 한다. 끝으로 인문고교생을 대상으로 한 입학자원 확보와 홍보기회를 확대하여야 한다.

학회지의 게재논문으로 본 우리나라 회계학연구의 발전 방향

송석명 대구보건대학 2001 대구보건대학 論文集 Vol.21 No.-

There have been much changes in the university education these days. We will forecast that there are much changes in the field of study and interest, in the methodology of study and in the number of study members in the field of Accounting. It is the purpose of this paper to review the direction of development in Accounting Study and to present the methodology of Accounting. In doing so, the preceding studies and articles reported in accounting institutes are reviewed. Following this, the direction of development in Accounting Study is presented.

외국인 직접투자 유치의 문제점과 그 대책

송석명 대구보건전문대학 2007 대구보건대학 論文集 Vol.27 No.-

In the process of solving the shortage of foreign currency we have recognized that the inflow of foreign currency through inducement of overseas capital and foreign direct investment was very important. Therefore this study surveyed the problems of foreign direct investment and their solutions as follows. First, we should try to induce foreign direct investment through improving the investment environment like the relation between users and employees, heightening of the softness in labor markets and the restructuring of tax system and incentive system. Second, we should not only enlarge the amounts but also improve the qualities for the purpose of stabilizing the wages, the rates of interest, the smooth supply of industrial sites and the rental supply of industrial sites and contributing the foreign direct investment to enforcing the national competitiveness. Third, we should induce the foreign direct investment positively which is to be used for the part of capital intensive industry and we should invest continuously and resolutely on cultivating the technical experts and improving and advancing the basic science skill within the country. Fourth, we should promote the improvement of systems and statutes for the purpose of making the investment environment enhanced so that the foreigners' direct investments may increase.

가계재무상태 분석을 통한 고객재무관리 전략

송석명 대구보건전문대학교 2006 대구보건대학 論文集 Vol.26 No.-

This study attempts to analyze the household financial position by family life cycle. The specific objectives of the study are; 1) to analyze significant differences and their financial characteristics in household financial position according to socio- demographic variables, 2) to analyze the most influential variables which influenced on the household financial position, 3) to establish the strategy of financial marketing and customers' financial management. Data used in this study were collected through the questionnaire to which respondents were 226 households in Daegu Metropolitan City. The major findings were summarized as follows; First. it is measured that the most influential variables exception of educational career among socio-demographic variables which influenced on the household financial position turned out to be significant to the monthly income, the monthly consumption and expenditure and the monthly savings. Second, more increased did the average monthly income, the monthly consumption and expenditure and the monthly savings increased. Furthermore the monthly debts were decreased and the net assets were increased. Third, more increased did the number of family members, the number of resources of income increased. And herein the monthly income, the monthly consumption and expenditure and the monthly savings increased, too. Fourth, using above results, I proposed five strategies of customers' financial management which a financial institution can use for financial marketing.