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      • 수도권 기업규제 개선방안

        이윤규(Lee, Youn-Kou) 한국전통상학회 2007 韓國傳統商學硏究 Vol.21 No.2

        This paper suggests some improvement plans on the regulation policy for the business enterprises in the capital region. Those suggestions are i)abrogation of regulations for the outflow concern of high-technology and for the employment reducing enterprises, ii)replace regulation policy on the capital region to wide area and iii)establishment of one-stop administration service for the enterprise.

      • KCI등재후보

        국가연구개발사업 연구과제 선정방식 개선에 관한 연구

        이윤규(Youn-Kou Lee),손충근(Chung-Geun Son) 한국기술혁신학회 2009 기술혁신학회지 Vol.12 No.3

        국가연구개발사업의 투자효율성을 높이기 위해서는 무엇보다도 평가시스템이 잘 갖춰져야 한다. 왜냐하면 혹시라도 특정 평가자에 의해 평가결과가 왜곡 된다면 정부가 바라는 최적의 연구팀을 선정하지 못할 것이고, 이로 인해 바람직한 연구성과를 기대하기 어려울 것이기 때문이다. 현행 국가연구개발사업 평가과정에서는 특정 평가자의 편견(특이치)을 차단하기 위해 대부분 최고/최저점 제외방식을 사용하고 있다. 그러나 우리가 관례적으로 사용하고 있는 이 방식에 한계가 있을 수 있다. 따라서 본 연구에서는 실증분석을 통해 이 방식이 갖고 있는 한계에 대한 문제점을 도출하고, 이를 보완할 수 있는 현실적 대안을 제시함으로써 국가연구개발사업 평가제도의 신뢰성 제고 방안을 모색하였다. 이러한 결과들은 피 평가자들의 평가결과에 대한 수용도 제고 및 국가연구개발사업 효율성 증진에 기여할 수 있을 것이다. 또한 순위결정의 방법론 측면에서 다양한 분야에 도움을 줄 것으로 기대된다. To enhance the efficiency of national R&D programs, it is the most important thing to establish the optimized evaluation system. This is because the distorted evaluation could be an obstacle to select the best suited research team and lead the desirable research result. In current evaluation process of national R&D program, it is the most frequently used method for eliminating an evaluator's biased view to exclude both the maximum and minimum scores. However, there are several limitations in this stereotype method. Therefore, this study analyzes some real cases to derive the problems from the stereotype method and then recommends the complementary alternatives which can enhance the reliability of the evaluation system for national R&D programs. The results acquired from this study seem to be helpful to increase the agreement of the applicants on the evaluation results and ultimately to maximize the efficiency of national R&D program. In addition, they can be applied to various field with respect to the methodology for ranking decision.

      • 會計犯罪에 관한 硏究

        李崙圭(Lee, Youn-kou) 한국전통상학회 2006 韓國傳統商學硏究 Vol.20 No.2

        Since IMF in korea, accounting crime have become an important issue. In USA act on accounting crime is enacted to prevent accounting crime. That act has been introduced in korea as a papers. The concept of accounting crime is defined as deliberate misstatement or omissions of amounts or disclosures to deceive information users. This paper reviews the content and implications of the efforts to prevent accounting crime and economic crime.

      • 산업생태학적 패러다임을 적용한 통합환경감사시스템

        이윤규,고동원 경기대학교 2000 論文集 Vol.44 No.1

        From the viewpoint of environmental policy, environmental audit system are particularly interesting as self-regulation methods. Other methods of environmental protection display self-regulation characteristics, but in environmental audit systems the operators are not only able to choose the methods to achieve the targets, but can also define the targets. The only requirement is a commitment to continuous improvement of the level of environmental protection. Target setting is decentralized, thus targets can change during the process. The ISO 14001 standard and the EMAS do not include prevention of occupational safety and health risks. This has been considered one of their weakness. Occupational health and safety matters can, however, easily be integrated into environmental audit system, although they cannot be certified as a part of these. By integrating environmental and safety matters the company can get synergy advances. In the following, we will consider those parts of environmental audit system which have connections to occupational health and safety matters, and we will propose integrated environmental audit system applied industrial ecology paradigm.

      • KCI등재

        호텔회계정보의 유용성 제고방안

        이윤규 관광경영학회 2000 관광경영연구 Vol.8 No.-

        The purpose of this thesis is to study the way of usefulness increase for hotel accounting in Korea. The main results of the study are as follows ; 1. The establishment of hotel accounting standards are needed for comparability and matching. 2. Multiple financial reporting should be provided with the users. 3. Acxounts should by classified in detail accounting to the characteristics of the hotel. 4. It is necessary for those hotel accounting experts who are the front line of the hotel industry 5. The establishrrent of hotel accounting association is urgently needed.

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