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송호달 용인대학교 자연과학연구소 2011 自然科學硏究所論文誌 Vol.16 No.1
Recently, many companies have experienced any confusion thanks to the aftereffect of western performance system by accepting global standard. Accordingly, the interests in the management philosophy and operational method of the companies, which are different to that from the Western under Chinese cultural sphere including China, Japan and Korea have been increased. Confucianism and Taoism have great effects on the ideal and strategy of merchants and enterprisers by supplying ideological root to East Asia to a certain degree. This study examines management philosophy by extracting contents related to management philosophy in Tao Te Ching and the Analects of Confucius, both of which are representative canons of Taoism and Confucianism respectively so that today's businessmen reflect their attitude.
대학의 교육원가 분석 : 용인대학교를 중심으로 Focus on the yongin University
송호달 용인대학교 산업경영연구소 2000 산업경영논총 Vol.6 No.-
It is necessary for every university to calculate the its cost for the purpose of rationally planning and operation the educational expenses budget which is a kind of the strategic policy to adapt in a educational environmental changes. The cost analysis of university education should be based upon the concept of cost accounting. However, we are not really recognize the concept of cost accounting in our universisty level. This paper investigates the actual costs of educational expenses based upon the every college's financial statements at Yongin University for the periods of 1997 to 1999. The results will be applied to the standard educational cost accounting and tuition &ees as a fundamental basis in the future.
송호달,정길채 용인대학교 산업경영연구소 1998 산업경영논총 Vol.4 No.-
Environmental expenditures are a major issue facing Korean corporations with increasing concern for environmental information by business enterprises has been the subject of substantial research for the past several decades. Surveys in a number of studies show and increasing trend of disclosing such information statements. there has been an increase of empirical studies on reporting practices in recent years(Ingram and Frazier, 1980; Wiseman, 1982; Freedman and Jaggi, 1996) These studies provide insights into the number of companies disclosing environmental information. Korea economy has accelerated the expansion and globalization of business enterprises in recent years. Many cases of river pollution caused by effluents discharged by some Korea firms have caused even greater concern about the environmental damages. The purpose of this study is to investigate the nature of the first environmental disclosure by Korean listing corporations in terms of quantity of the investment and expenditures. This study provides the empirical evidence in Korea regarding the environmental investment and expenditure disclosure in corporate financial statements. And this study suggests managerial implications about the treatments of environmental expenditure. The sample firms comprised all of the 660 companies that disclosed some amount of environmental information in the supplementary footnotes of 1997 audited interim financial statements in accordance with GAAP.
宋浩達 龍仁大學校 1994 용인대학교 논문집 Vol.10 No.-
The purpose of this study is to know the accounting disclosure under the securities market of Korea's and America's, and to point out problems of the accounting disclosure system of Korea's and propose improvements of the accounting disclosure system of Korea through comparing those parts of accounting information. According to changes of environment in company, user's demand of accounting information for company has become various. Therefore, management on proper accounting information system which provide useful accounting information to different user, become very important issue to companty. User of information can make decision for economic side, but our country still leaves much to be desired in contrast with developed America although accounting disclosure system has been developing on the basis of accounting standard.
Ethnographic Interview 接近方法을 통한 口傳커뮤니케이션(WOM:Word of Mouth Communication)의 硏究領域
宋浩達,金昶鎬 龍仁大學校 1995 용인대학교 논문집 Vol.11 No.-
WOM(word of mouth communication) has a wide range and inciudes many factors. In spite of WOM effect and it's importance, Studying how the WOM works is difficult because of various methodology involved and how it is implicated. To find the answer, the goal is to redefine what WOM is and explain it's phenomenon by way of the Ethnographic Interview Process. The paper is organized as follows; The first section is a descriptive study which will lead to goal and direction. In the second section there will be overview of the WOM phenomenon and it's methodology. The third section covers the ethnographic interview process, it's purpose and results. The last section will sum up the WOM study and explain kt's implications. Because of the vague manner of which WOM originates, an ethnographic or a more naturalistic approach was used to study this phenomenon. After the Ethnographic Interview process was done, it led me to drive the research areas: WOM motive, WOM contents and types and the end results or the effects If WOM. The WOM effect area two in terms of a dyadic situation, from the sender to the receivers there is a motive behind both. The subject or types of WOM are related directly by it's contents, such as personal experience, ether positive or negative. Major trends in WOM, it's effects and influence, can be conformed. The boundaries of WOM has ambiguities because of the nature of the study. The answer in WOM research is developing a strategic model which can be applicative toward a marketing activity The major problems in WOM research are measurements, implements, and methodology. To understand the WOM phenomenon, the researcher must define a marketing position and solve it's scale of measurements. When these measurements are defined, we can modelize the WOM strategy.