상업계 고교의 교과교육과정에 관한 일본의 사례연구 : Japanese case study

육근효 釜山外國語大學校 敎育大學院 2005 敎育論叢 Vol.6 No.-

Business educators will be constantly faced with the challenge to review curriculum contents to keep up to date with changing environments. Therefore, business educators must examine the status of business education and develop business education curriculum to meet the needs and wants of students and society. And then, the importance of business education must achieve widespread recognition and acceptance. This study was conducted to investigate the current status of the business educators in the 7th curriculum of business high school in Japan. Comparative analysis between business curriculum of korean commercial high school and that of japanese high school is desirable due to improving knowledge of business educators and education executives.

活動-基準原價計算(Activity-Based Costing)의 現況과 發展方向

陸根孝 釜山外國語大學校貿易經營硏究所 1991 貿易經營論集 Vol.7 No.-

지능형온침자극기의 전자기장 측면의 안전성

육근영,이승호,김영곤,임사비나 WHO COLLABORATING CENTRE FOR TRADITIONAL MEDICINE 2007 東西醫學硏究所 論文集 Vol.2007 No.-

Objectives : Intelligent thermo-acupuncture system (ITA-system) is invented for the convenient operation of thermo-acupuncture therapy. The aim of this study is to investigate the safety of 100 Mb electromagnetic field (EMF) made by ITA-system. Mpthods : We analysed the influence of this EMF on animals in order to experiment in the influence of EMF, male ICR mice were exposed to EMF at different distances from the ITA-system. And we examined weight, diet, behavior, organ and hematological changes. Results & Conclusions : According to the animal studies with mice about EMF influence, there was no significant difference between the control group and the exposed groups about them. In conclusion, the safety of 100 kHz EMF made from ITA-system through this animal research was checked.

사무사업의 성과평가제도에 관한 사례연구 : 일본 아마가사키(尼崎)市를 중심으로 A Case Study of Amagasaki City

육근효 부산 외국어 대학교 2003 外大論叢 Vol.27 No.-

This study investigates the method of improvement of performance evaluation systems for governmental business. The current governmental accounting is based on the cash-basis and single-entry bookkeeping system. This study discusses and provide the way how performance evaluation system is implemented. Followings are discusses system should be maintained in order to control results of administration. Second, we discuss the structure of performance evaluation, where the system of performance evaluation for input, process, output and outcome is suggested. Third, the way of renovation for budget accounting structure is discussed. Problem of current systems are reviewed and then possible ways to improve the system are discussed. Fourth, we discuss the implementation problem for a new system. The most important problem is the will and assistance of government officials who actually keep performance evaluation systems for governmental business. This problem may be solved by the computerized evaluation system. Finally, we suggested the interdisciplinary approach for the new performance evaluation systems. Interdisciplinary approach will issue the performance evaluation standards and solve the various problem of performance evaluation systems for governmental business.

FMS 도입에 있어서의 經濟性 評價

陸根孝 釜山外國語大學校貿易經營硏究所 1989 貿易經營論集 Vol.5 No.-

교사의 조직몰입과 직무관여가 교육전무가 몰입에 미치는 영향

육근효 釜山外國語大學校 敎育大學院 2004 敎育論叢 Vol.5 No.2

This study analyses the professional commitment of high school teachers. The model examined in this paper assumes that three major factors influence commitment to a profession : (1) organizational commitment, (2) job involvement, and (3) satisfaction with rewards. The purpose of the study are as follows; First, it is to investigate the relationship between teachers organizational commitment and professional commitment in school organization. Second, it is to examine the relationship between teachers's job involvement and professional commitment. Third, it is to investigate the interaction effect (job involvement x organizational commitment) on professional commitment. Results from the study show that organizational commitment and job involvement impact significantly on professional commitment, and that impact extends to all types of organizational level, i.e., partners, managers, and staffs. The results also show that the interaction effect (organizational commitment x job involvement) on professional commitment were not statistically significant, but difference in professional commitment by types of organizational level could be found. From this study, we conclude that professional commitment is influenced by organizational commitment and job involvement in education organization.

건설업에 있어서 원가기획의 적용 방안

육근효 부산 외국어 대학교 2004 外大論叢 Vol.28 No.-

Target Costing is officially defined in Japan as an overall profit management process by quality, price, reliability, delivery term and other targets are set at the time of project planning and development at the levels, that meet the perceived customer needs and achievement of these targets is simultaneously attemted in all areas from the upstream to downstream process. A major objectives of this study is to examine the relationship between critical success factors and performance of Target Costing Systems in construction industry. Results from the study show that organization structure(ie, cross-functional team, Top managements' support) impact significantly on performance, and that impact extends to all types of performance, ie, cost reduction operational effects, improvements of marketability.

社會會計情報가 投資決定에 미치는 影響

陸根孝 부산외국어대학 1985 논문집 Vol.3 No.-

Social accounting as a means of description and analysis with which to inform decision makers, may be divided into four categories. It should be emphasized that this is only a crude idiosyncratic schema, which will be modified in time, as a result of critcism and further thought. The categories are: ① Social Responsibility Accounting (SRA) ② Total Impact Accounting (TIA) ③ Socio-Economic Accounting (SEA) ④ Social Indicators Accounting (SIA) This paper discusses the results of a behavioral study to determine the impact of one kind of social responsibility information. Because of the lack of empirical research, laboratory experimentation was deemed the most appropriate methodology. The experiment was designed to study the possible use of social accounting information in connection with an investment decision. Sixty MBA Students in Pusan were the subjects. The results show that were no significant differences in amounts invested or attitudes expressed. There was evidence that experimental subjects placed less value on a social report, relative to more familiar types of information, than did control subjects. This may indicate a need for training to use social reports.

통과시간지표의 유용성에 관한 실증연구

육근효 한국경영과학회 2002 經營 科學 Vol.19 No.1

In recent years, it is necessary to develop an alternative measure, the time efficiency of management activities, as a more measurable and operational tool instead of traditional accounting measures such as inventories turnover. Therefore the concept of throughput time has got much attention as useful tool for controlling time based management. The purpose of this paper is to investigate the usefulness and adaptability of throughput time. The sample consists of 212 non-banking firms listed on the Korean Stock Exchange. The test period were 10 years(1989-1998). The regression analysis for this study was performed using the cross-sectional data for the sample, and it was also performed for each industry. The results show that net income to total assets and labor productivity (value added per employee) variables in the model was significantly associated with throughput time. On the other hand, the relationship between throughput time and logistics cost to sales do largely not have statistical significance. Especially, it is found that the relationship do not have significance or negative response in food & beverage industry and wholesale & retail industry. In summary, the results show that the measure of throughput time can be an effective managerial indicator for time based competition and management.

셀 제조시스템의 핵심성공요인, 수용태도, 성과간의 관련성에 관한 연구

육근효 한국경영과학회 2001 經營 科學 Vol.18 No.1

The performance of Cellular Manufacturing (CM) systems has been rigorously investigated during the last two decades, but the extent of empirical research on CM is limited. A major objective of this study is to examine the relationship between critical success factors. employees' implementation attitudes and performance of CM systems. Two hypothesis were formulated & tested : (1) The impact of critical success factors on performance and to what extent does certain critical success factors correlate with performance? (2) How does the relationship between critical success factors and performance differ by employees' implementation attitudes? Results from the study provide partial support for relationship between critical success factors (infrastructure, organizational immersion, autonomous management) and performance. The results also show that differences in performance of organizations grouped by degree of employees' attitudes could be found.