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李瓊球(Rhee Kyong-Gu),上野隆也(Ueno Takaya) 한국국제회계학회 2011 국제회계연구 Vol.0 No.36
독일에 있어서의 소득 개념 논쟁을 종결로 이끈 게오르그 · 샨쯔의 「순자산 증가설」은, 이론적으로, 「기간적 순자산 증가설」과 「시점적 순자산 증가설」로 구분된다. 기간적 순자산 증가설은 소득을 「재산 증가의 개개의 거래 결과」로서 간주하며 시점적 순자산 증가설은, 「2시점간의 차액」으로 소득을 파악하는 것이다. 샨쯔의 순자산 증가설은, 실무적으로도 지지를 받아 기간적 순자산 증가설은 1920년의 라이히 소득세법으로 채용되었다. 또한 1925년 라이히 소득세법에서는, 기간적 순자산 증가설과 시점적 순자산 증가설 양쪽 모두가 채용되었다. 시점적 순자산 증가설에 의하면 이론적으로 스톡으로서의 가치 증가분인 미실현 이익을 소득에 포함시킬 수 있다. 그러나, 샨쯔는 「실제의 이용 가능성」의 관점에서 미실현 이익에의 과세는 단념한 것으로 여겨진다. In Germany, Georg Schanz led the income concept dispute to the conclusion. The "increase of net assets" theory by Schanz is distinguished into the "increase of net assets during a given period" theory and "the increase of net assets at the specific time" theory. The "increase of net assets during a given period" theory regards "the total of each increase in property" as income. On the other hand, the "increase of net assets at the specific time" theory regards "the difference of property at the two times" as income. The "increase of net assets" theory by Schanz was supported practically, and his "increase during a given period" theory was adopted in the Income Tax Act of Reich 1920. Moreover, both of the "increase of net assets during a given period" theory and the "increase of net assets at the specific time" theory were adopted in the Income Tax Act of Reich 1925. In the "increase of net assets at the specific time" theory, the unrealized profits are theoretically included in the taxable income. However, it is said that Schanz had given up the taxation on unrealized profits from a viewpoint of "actual availability."
日韓企業会計公示制度の文化的な差異に関する研究 - 21世紀会計情報表現のXBRLの中心
李瓊球(Rhee Kyong-Gu) 실천경영학회 2007 실천경영연구 Vol.2 No.1
This paper examines the research of XBRL on cultural difference of Japan-Korea accounts reporting system. As for approach to the traditional accounts research, the main object is measure of profit or income, however its object is to expand the information function on the decision making of the global business. Furthermore, as the business language has been expanding the function of accounts reporting in international society and it is one problem in the global business development that the accounts reporting methods need to be standardize. That is, the culture of the accounts reporting system for companies is different according to the respective countries, and especially, in the Japan and Korea is considered occurrence of cultural difference by the economical level. As a result, it is studied about "comparison of the accounts reporting systems in the different culture". This research is examined the XBRL circumstances of the two countries in Japan-Korea, and identified cultural difference by the comparison of accounts reporting system.
稅務會計代理서비스의 公正性, 서비스品質, 顧客滿足 間의 構造關係에 關한 硏究
한경률(Han, Kyong Lyul),이경구(Rhee, Kyong Gu) 실천경영학회 2009 실천경영연구 Vol.3 No.1
This study purposes to find a strategic plan for customer satisfaction in tax accounting agency service, by examining structurally the influence of the equity and service quality of tax agency service perceived by customer in the operation process of tax accounting agency service on customer satisfaction. To achieve the goal of this study, I tried to prove the causal relationship among variances through Structural Equation Model(SEM) analysis after setting up a relation model among the equity and service quality of tax accounting agency service and trust, perceived risk and customer satisfaction based on the result of preceding research and theoretical study. The research subjects were customers who had used or use currently tax accounting agency service in Busan area and actual proof analysis for total 340 copies of answered survey. For data processing, frequency analysis, reliability analysis and exploratory factor analysis were performed using SPSS 14.0 Software, and after performing each confirmatory factor analysis, the appropriateness of theoretical model was analyzed with Structural Equation Model using AMOS 7.0 Software. The results of the study drawn from actual proof analysis is summarized as follows: First, the equity of tax agency service appeared to influence trust significantly. Second, the equity of tax agency service appeared to influence perceived risk significantly. Third, the quality of tax agency service appeared to influence trust significantly. Fourth, the perceived risk of tax accounting agency service appeared to influence customer satisfaction significantly. However, as a result of structural equation model analysis, in contrast, tax accounting agency service quality appeared not to influence perceived risk significantly, and the perceived risk of tax agency service didn't influence customer satisfaction significantly.
李靜銀(Lee, Jeong eun),李瓊球(Rhee, Kyong gu) 실천경영학회 2006 실천경영연구 Vol.1 No.1
In an increasingly advancing society, the diversification of customer demands, global competition and global management push the enterprises to develop IT application administering their business. In such a condition, the enterprises have to collect the useful data from the huge information system in order to overcome the competition. Recently, the enterprises focus on how to build a strong management model via ERP system will have a substantial competitive advantage in their markets. In this study, we are estimating performance effects of investments in ERP system order to realize the influences of ERP implementation on financial performance. In our research, the first hypothesis is "The investment in ERP system implementation will improve the performance from the viewpoint of active ratios" the second hypothesis is "The investment in ERP system implementation will affect the growth ratios" the third hypothesis is "The investment in ERP system implementation will improve the profitability ratios."
스마트팩토리(smart Factory), 제조기업 분야에 새로운 경쟁우위 확보를 위한 견인차 역할을 할 수 있을까? -포터의 다이아몬드 모델 분석을 중심으로-
박상현 ( Park Sanghyeon ),이경구 ( Rhee Kyong-gu ) KNU기업경영연구소 2020 기업경영리뷰 Vol.11 No.4
과거 한국 경제는 제조업의 눈부신 성장을 밑바탕으로 현재에 경제 선진국대열 반열에 오르는 기염을 보여 왔다. 특히 석유, 천연가스와 같은 부존자원(Natural Resources)의 부족으로 인하여 국가적인 차원에 시장 경쟁 열위에 놓여올 수밖에 없었으며, 이는 제조업 성장을 기반으로 경제성장을 이어 나가야만 하는 구조를 보여 올 수밖에 없었다. 반면 2000년대 초반을 기점으로 현재에 이르기까지 한국 제조업은 그간에 화려했던 성장이 무색할 정도로 제조 산업에 대한 경쟁력을 점진적으로 상실함으로서 고전을 면치 못하고 있는 추이를 보이고 있다. 따라서 위기에 봉착어진 한국 제조 산업에 새로운 성장 동력 확보가 매우 절실한 상황이다. 한편, 최근 들어 제조 산업 전반에 걸쳐 스마트팩토리 도입·구축·운영을 통한 제조경쟁력 확보를 꾀하고자 하고 있는 추세를 보이고 있으며, 이를 기반으로 제조업에 르네상스를 꿈꾸고자 하는 움직임이 나타나기 시작하였다. 따라서 본 연구의 목적 또한 향후 제조 산업에 성장 동력원이라 할 수 있는 공장 스마트팩토리에 대하여 검토해 보고자 하였다. 또한 스마트팩토리가 제조 기업에 확대 적용될 수밖에 없는 요인들을 분석하여 전략적 시사점을 제시하고자 하였다. 본 연구의 요인 도출을 위해 마이클 포터(1990)의 다이아몬드 모델을 활용하였으며, 관련 기술에 대한 요소적 측면, 수요적 측면과 더불어 관련 및 지원분야, 그리고 기업 전략·구조와·경쟁적인 관점에서 요인을 도출을 도출하고 발전 방향성을 제시하고자 하였다. In the past, the Korean economy rose to the rank of economically advanced countries, based on the spectacular growth of manufacturing industry. In particular, the Korean market of natural resources such as oil and natural gas cannot but be competitively inferior, so Korean should continue its economic growth, based on the growth of manufacturing industry. On the other hand, the Korean manufacturing industry has gradually lost its competitiveness from the early 2000s to the present and tends to inevitably struggles to survive, in spite of its spectacular growth in the past. Hence, it is urgent to secure a new driving force for the Korean manufacturing Company that is now confronted with risk.