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聯結財務諸表의 作成과 問題点 : 聯結의 判定基準을 中心으로
崔圭相 군산대학교 1979 論文集 Vol.1 No.1
As the phenomenon, lining up or grouping of enterprises is realized, the reserch on a consolidated financial statement connecting a financial statement is made activealy to offer accounting informations exactly to the interested party. According to this claim of the times. I am going to try to make a study of this filed. As the phenomenon of grouping enterprises is brought about, a consolidated financial statement must be studied accounting to the demand that the interested party of an business entity must be able to judge the contents of management exactly by accounting informations measured by a systematic method with credit and truth. Of course, this opinion is placed in the situation of business protection or the completion of social responsibility of an enterprise. And in drawing up a consolidated financial statement, is the limits of consolidation reasonable with exceeding 50 percent? What subsdiary company should by excluded in consolidation? How should the public anouncement be made if there is a subsidiary company excluded from consolidation? In case the closing day of a subsidiary company is not accord with that of consoldated company, how should it be settled? Like above mentions, there are many problems faced us now. It is hopeful that we make a study of this filed sincerely and continuously. And so this thesis is based on solving these problems and I put my heart into it. But I am going to deal with consolidated category area in this study.
최규상 한국자료분석학회 2010 Journal of the Korean Data Analysis Society Vol.12 No.1
The primary purpose of this study is to test the interactive effects of perceived supervisor support and supervisors’ turnover intentions on subordinates’ turnover intentions among survivors of a layoff. This study developed a model of the effects of change-related self-efficacy, resilience, and perceived supervisor support on subordinates’ turnover intentions. Results showed that change-related self-efficacy and resilience were negatively and significantly related to subordinates’ turnover intentions. However, perceived supervisor support had different effects contingent on supervisors’ intentions to leave. Subordinates with a supportive boss who was likely to leave were more likely to leave themselves. On the other hand, subordinates with a supportive boss who was unlikely to leave were less likely to leave. The implications of these findings for managing the survivors of layoffs were discussed.
崔圭相,趙成吉 군산대학교 1985 論文集 Vol.10 No.-
A.Purpose of this study It is urgently required that the concepts and the institutional systems of co-operation between industry and educational organization should be formed in order to expect continuous development of economy in Korea. In these circumstances, the aims of this study are as followes; 1.Presentation of tentative conceptional framework of co-operation between industry and educational organization. 2.Development of co-operation between industry and educational in Korea by analyzing and comparing with foreign co-operative educational system such as United States, England, West Germany, Japan and the Republic of China. 3.Analyzing and framing the roles of the enterprise through the concrete techniques of co-operation between industry and educational organization. B.Major finding of this study 1.The tentative conceptual framework of co-operation between industry and educational organization is constituted such as; Objectives, Qualitative Characteristics, Concepts, Techniques and Effect of co-operative educational system. 2.The roles of the enterprise have been founded as follows; a.The roles of the enterprise for research and technology development include such as installment of co-operative institute for research, performance of common research, sending research, and trust research, etc. b.The roles of the enterprise for training the technicians and educating the student in the plant include such as installment of the practice factory, sending of apprentices to college, permission that the students may practice in the factory, re-education of instructors, etc. c.The roles of the enterprise for advancing managers' quality include such as sending the manager to university counselling of management, adding the ability of decision-making to managers.
최규상 한국자료분석학회 2014 Journal of the Korean Data Analysis Society Vol.16 No.1
Social desirability bias is the tendency of individuals to report an answer in a way that he or she believes is socially acceptable. Respondents are likely to overestimate the importance to them of socially desirable characteristics and to underestimate the importance of less socially desirable ones. Social desirability bias is known as one of the main sources of method variance which refers to variance attributable to the measurement method rather than the construct of interest. Social desirability bias continues to be the key challenge in measuring conflict-related instruments. Using two latent-variable structural equation approaches, this study examines the effects of a social desirability response bias on the task and relationship conflict associations. Findings from a sample of 58 project teams consisting of 279 college students revealed that social desirability was significantly related to both self reported task conflict and relationship conflict measures, but social desirability effects did not account for a significant amount of the shared variance between task and relationship conflict constructs. The theoretical and practical implications of this study are also discussed.