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오항록 기전여자대학 1991 論文集 Vol.11 No.-
The purposes of international transfer pricing tax system are to ① prevent of international tax avoidance, ② prevent of international double taxation ③ Equalizat of international tax territory. However, a lot of problems relating to transfer pricing tax system have been raised due to different system of laws and regulations for each country. This study tries to present the problems and the improvement of transfer pricing tax system. There are three specific methods for determining an appropriate transfer price(arm's length price) :① the comparable uncontrolled price method ② the resale price method, and ③ the cost plus method. The problem of transfer pricing tax system are summarized as follows; ① the motivation of transfer pricing manipulation ② the trouble of determining an appropriate arm's length price ③ the prevention of international double taxation.
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오항록 기전여자대학 1992 論文集 Vol.12 No.-
The importance of international accounting is increasing and many literatures have been issued in the field of international accounting. Such research efforts have been concentrated on specific international dimensions related with accounting(e.g. Foreign Currency transaction, Forward Exchange contract, Inflation, Transfer Pricing and International Taxation, International Auditing), but there has been no argument about conceptual arrangements and theoretical frameworks of international accounting. In this view, this study reviews major international accounting literatures issued through a comparative analysis arranges the concept of international accounting, and discusses the way of international accounting frameworks.
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김현경,오항록 기전여자대학 1999 論文集 Vol.19 No.-
This study was conducted in Kijeon Women's college, from April 25 to May 13, 1999, to analyze the characteristics of freshmen. This data used in this study include 1141 students. Frequencies, percentiles were used for data analysis. The questionnaire which contain 47 questions categorized into 4 different clusters such as 1) general information 2) student's environment 3) entrance examination 4) student's attitude, perception on campus life. Data were analyzed in detail in this study.
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의료서비스 이용에서 보호자의 서비스품질인식이 환자의 서비스품질인식 및 구매행동의도에 미치는 영향
신학진 ( Hak Gene Shin ),오항록 ( Hang Rok Oh ),전상남 ( Sang Nam Jeon ),이은용 ( Eun Yong Lee ) 한국병원경영학회 2011 병원경영학회지 Vol.16 No.2
In this study, we examined the effects of guardians` service quality perception(G-SQP) on patients` service quality perception(P-SQP) leading to patients` behavioral intention(P-BI) and the effects of G-SQP on guardians` behavioral intention(G-BI). To investigate the causalities of the variables, we collected national wide samples of 144 hospitals, 1456 patients and 1455 guardians of the patients and analyzed 1146 guardian-patient coupled cases refined with prerequisites such as missing value, outliers, normality and covariance conditions. Followed were contributions of the present study. First, G-SQP was a predictor of P-SQP. Second, in the first contribution statement, there was no statistically significant difference between inpatient and outpatient group. Third, proven was that G-SQP was a predictor of G-BI. Fourth, verified was that P-SQP was a predictor of P-BI. Fifth, G-SQP was a predictor of P-SQP being led to P-BI that meant P-SQP had a mediating role between G-SQP and P-BI. Since the guardians` perception affected patients` buying decision, the present study implied service managers of hospital settings should pay attention to guardians` perception of service quality as well as patients`. With such strategy, hospitals could improve financial performance in long-term.
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