小賣商人의 意識構造에 관한 硏究 : 특히 大棗市場商人을 중심으로

鄭光源 상명대학교 경영연구소 1995 경영학연구 Vol.- No.3

The purpose of this study is to review the present responses of the self-consciousness of retailers who are managing store in Dae-gio market, Eun Pyoung district in order to find out the self-consciousness of different individuals reacting in different ways to identical situations and to search for a new entrepreneurialship of retailers. For this study the researcher drew up 15 items for questions concerning entrepreneurial characteristics, psychology, and knowledge and technical skills. As survey areas, the researcher chose Dae-gio market, Eun Pyoung. seoul district and 72 interviewees responded to the interview. The outcome and discussion which the researcher found are the following: 1. On the whole, the interviewees who are retailers managing stores in Dae-gio market have showed positive responses on the self-consciousness. 2. The intensities of individual characteristics to their working behavior are differed according to the individuals as they have brought different entrepreurial characteristics to the job. 3. The individual characteristics of the interviewees have showed relatively positive response levels on the factors such as decision making, business planning, customer requirements, personal relations, hard working, attainment of objectives, realistic sense, know-how about treating goods, inventory management and service on goods. 4. However, the factors of individual characteristics of the interviewees have showed negative responses on theoretical knowledge, seizing opportunities, accomplishment of worthwhile and challenging tasks, sales technics and personnel management as a professional entrepreneur. 5. Especially, the researcher has found the responses of the self-consciousness of retailers have showed positive levels when they have recognized the self-consciousness factors have a significant impact on their actual business and living. In view of this, this researcher present the following as the conclusion of this study: 1. As every retailer has different traits and characteristics which are shaped over a person's lifetime, every retailer's reponses of self-consciousness are different according to his home and social life, and the activities of business. 2. The response levels of retailer's self-consciousness are positively expressed on their realistic business activities. On the contrary, these are negatively expressed on the accomplishment of worthwhile and challenging business activities. 3. The entrepreneurial characteristics have also played a leading role in the business process of retailers. Therefore, it is desirable for the retailers to recognize individual differents on the behavior responses, and these individual characteristics affect a person's affiliation with the business, and the effectiveness of business performance. 4. Therefore, it is required for the retailers to be educated as a professional entrepreneur. 5. More than anything else, in the self-consciousness of retailers, the emphasis should be placed upon the increase of retailer's inner willingness of contribution for the accomplishment of worthwhile and challenging works, and inner drive for making their dreams come true throung their business with pride and social recognition.

고유위험평가에 있어서 감사인과 경영자의 전략적 의존성에 관한 연구

안일준 상명대학교 경영연구소 1996 경영학연구 Vol.- No.4

The audit approach that external auditors normally take are of the following two types; the risk driven audit approach and procedure-driven audit approach. It is generally recognized that former is more effective and efficient than the later. This study attempted to have the subjects(auditors) assess audit risk in a given audit environment by inherent risk level. This paper identifies factor determining the accuracy of the auditor's in a hidden information audit setting, under the assumption that both players construct expectation through a process of rational inference known as rationalization. The analysis shows that high rates of uninterrational errors wide varistions in manager's possible payoffs precise audit technology and therefore improve the accuracy of the auditor's risk assessment.

서비스 기업에서의 종업원 권한부여

김희탁 상명대학교 경영연구소 1996 경영학연구 Vol.- No.4

As our society becomes service-driven society, we are worrying about the efficiency problem of service sector. Even though Levitt's production line approach to service has shown good performance, the service efficiency problem cannot be solved by the approach alone. Introducing employee empowerment to the service makes sense in that context. Employee empowerment is not a new concept: It is shown as a quite useful concept in job design in manufacturing. In service sector, the problem is that we don't know exactly why, how, and when we use employee empowerment. Thus the aim of the study is to investigate the purpose of the employee empowerment and the way and situation of using it. To do this, we reviews previous studies on the matter and synthesize models of related fields. Chapter 2 outlines the major and minor characteristics and idiosyncrasies of service and their effects on operation. Chapter 3 reviews the concept and the contents of employee empowerment. Then the benefits and costs of it are identified. Chapter 4 describes the concept and the contents of production line approach. Also the benefits and costs of it are delineated. Chapter 5 compares two approaches and synthesizes a contingency model. The chapter also suggests the implementation strategy of employee empowerment. Chapter 6 is the conclusion of the study.

그룹기업 統合課稅에 관한 硏究

김상조,이참수 상명대학교 경영연구소 1994 경영학연구 Vol.- No.2

The most significant characteristic of consolidated tax return(C. T. R. )is to integrate whole income of affilliated corporations group and eliminate the income occured from intra-group transactions. Thus C. T. R., reflecting economic substance, makes affilliated corporations which are seperated entities single taxation unit. The aim of this system is to impose tax on economic substance, thereby to realize fairness of taxation which meet ability to pay tax. The purpose of this study lies in presentation of theoricl basis to inducement by analysing tax difference between C. T. R. and existing system of Korea. The results of the study are summarized as follow. 1. The underlying basic idea of C. T. R. is to realize fair taxation to meet economic substance. 2. Inducement of C. T. R. shall be decided to enforce after analysis of the effect in both side of tax policy and business management. 3. The type of system, the scope of application and method of calculating technique swill infuluence in decision on participation in C. T. R. of each affliated corporations. Therefor these shall be decided considering the occation of inducement. 4. Analysing the tax effect, criteria to induce C. T. R is proposed as follow. 1) The C. T. R. enforced in each country is classified into consolidated taxation type and profit & loss transference type. For the convenience of enforcement profit & loss transference type is preferable. 2) In the first stage of enforcing C. T. R. the scope of stockholding ratio shall be one hundred percent and gradually become broadened. 3) Participation in C. T. R. shall be depended upon the option of the each country and the recovery shall be restricted. 4) Profit & loss occurred from intra transaction of affilliated corporations group deffered from sellers and returned until sold outside of the group. 5) Distrbution method of tax of C. T. R. shall be choice of group companies. 6) The interest of arbitration among minor group of shareholders shall be depended upon their self-decision. The C. T. R. is enforced in relatively developed countries of economy and needed precise structure of system to induce it. There were as many study on consolidated financial statement to induce and such study contributed so much. Also many study on C. T. R. will be helpful to induce the system, thus such research is expected more.

An Application of Redistribution Taxonomy to Marketing Concept

Lee, Myung-Sik 상명대학교 경영연구소 1995 경영학연구 Vol.- No.3

마케팅 학자들은 마케팅이란 무엇이며 무엇이여야 하는가에 대해서 계속 논쟁해 왔으며, 또한 다양한 접근방법들을 이용하여 마케팅 이론을 발전시켜 왔다. 마케팅의 일반이론을 정립하는데 있어 토대가 되는 개념이 교환(Exchange)이다. 교환은 마케팅의 중심적인 개념요소로서, 모든 마케팅 관련분야의 기본적인 현상을 설명, 예측, 통제함에 있어 토대의 구실을 하고 있다. 그러나 현실적으로 교환이라는 개념은 확실하게 조작적 정의를 제시하고 있지 못함에 따라 공식적으로는 경험적인 실증이 전혀 이루어지지 못한 실정에 있다. 따라서 본 논문에서는 마케팅을 일련의 교환과정으로 정의하는 이론적 틀을 제공하며 여기에 재분배의 유형분류(Taxonomy of Redistribution)를 적용시켜 보고자 하는데 그 목적이 있다 하겠다. 세가지 공통차원(자발성, 호혜성, 부조화)에 근거한 재분배의 유형분류법을 적절하게 구사할 때 날로 확대되어가고 있는 마케팅의 범위 및 그 속에서 나타나고 있는 여러가지 현상들을 보다 잘 규명해 볼 수 있을 것이다.

우리나라 인프레이션 회계정보 도입방안에 관한 연구

김상조 상명대학교 경영연구소 1995 경영학연구 Vol.- No.3

Every national economy of today's world suffers economic difficulties due to worldwide chronically inflationary phenomena. In the case of Korea also, inflation has been continuously accelerated through the general local election in 1995 and the presidential election in 1992 since the olympic in 1988. It is verified in this study that the traditional historical cost accounting information that has been effective only based upon the postulate of a stable monetary unit can not provide any useful accounting information which is the major function of accounting purpose under such an economic environment as continuous inflation has been chronically taking place throughout the world. The aim of this study, therefore, is to make a theorectical inquiry into inflation accounting information by reflecting inflation effect, to demonstrate, a verification that inflation accounting information is empirically more useful even in Korean economic environment than the historical cost accounting information to induce an inflation accounting system suitable for the actual conditions of Korean industries for applications to the financial accounting standards of Korea as soon as possible.

점진적 국제화 모델에 관한 연구 : 조직학습적 관점을 중심으로 Focused on Organizational Learning Perspective

홍성태 상명대학교 경영연구소 1998 경영학연구 Vol.- No.6

본논문은 기업의 국제화에 대한 가장 일반적인 관점인 진화론적 시각에 대해서 살펴보고 이에 어떤 힘이 작용하여 한 단계에서 다음 단계로 진행하는가에 대해서 고찰하고자 한다. 또한 다국적 기업의 진화적 전개가 해외시장에 대한 경험의 증가에 따른 지식의 축적이 조직학습을 촉진한다는 관점에 대해 살펴보고자 한다. 본사- 자회사간의 관계도 정보의 유입과 유출을 통한 학습 프로세스로 설명될 수 있을 것이다. 다국적 기업이 조직학습을 활성화하기 위해서는 조직구조가 통합적 네트워크를 구성하여야 하고 네트워크의 구성요소의 자원 할당과 역할이 차별화되는 네트워크로 발전되어 가고 있다. 세계적 효율성, 지역적 반응성과 전세계적인 학습을 촉진하여 기업이 경쟁력을 갖기 위해 서는 정보기술의 지원이 중요한 역할을 하게 될 것이다. 향후 연구에서는 이상의 결과에 대한 실증적 조사를 통한 확인과 실제 성과와의 연결이 시도되어야 할 것이다. This paper reviews the evolutionary perspective on international marketing and also investicates incremental internationalization process model. The model focuses on the gradual acquisition, integration and use of knowledge about for eign markets and operations. As MNCs increase experiences in local markets, they gather more information, accumulate knowledge and learn local markets . Complex relationships between a headquarters and subsidiaries or among subsidiaries render international organizational structure a networked type. This network type will be developed as a differentiated one that each operating unit performs different function, role and resource allocation. For firms to achieve global efficiency, national responsiveness and worldwide learning in borderless world market, information technology will play a vital role in a turbulent business environemnt. Empirical research should be done to make clear and sophisticate the results of this study in future studies.

계절조절법 X11과 X11-ARIMA 적용에 관한 실증적 연구

金常照,宋東燮,張外景 상명대학교 경영연구소 1993 경영학연구 Vol.- No.1

Time series refers to the collection of variabies we obverved as time goes on. The seasonal variation adjustment in time series means raw series minus the factor of seasonal variation such as the repetion of seasons, social and economic customs. The methods of seasonal adjustment are Act 11, X11, which was made by the Bureau of Sensus in the Minstry of commercial affairs in America, and X11-ARIMA, which was made by the Bureau of statistics in Canada. In X11, seasonal index, index of seasonal adjustment and the measurement of seasonal adjustment index for a year are produced by applying moving average many times. In X11 ARIMA raw series is expanded to the ARIMA model and applied it to X11. This study tries t o compare the differences of standard models between X11-ARIMA and X11 on the time series of our economy such as industrial production index, shipment, whole sale and consumer received index. The conclusion is that the application of X11-ARIMA is more suitable than that of X11. X11 is, however, more suitable in manufacturing, shipment index, unemployment rate. There is little difference between them in the productive index and whole sale and consumer received index. The X11 ARIMA which is now used in Canada was provided by the Bureau of Statistics of Canda so that it was fit for the economic situation of the country. Therfore, to use it efficiently in our country we should review the characteristics of the time series in our country and set up a proper critia on the basis of the review.

정보불균형하에 있어서 주주의 부에 관한 연구

안일준 상명대학교 경영연구소 1994 경영학연구 Vol.- No.2

Financial statements are believed to be the primary means through which public firms communicate their financial information to stockholders and thus publicy reported accounting numbers can significantly influence the distribution of earnings between managers and stockholders. The objective of this paper is to investigate the effects of managers' accounting changes motivated by their self-interest upon the qualitative characteristics of the resulting accounting information and the welfare of stockholders. This paper makes an attempt to set mathematical model using agency paradaigm with moral hazard in which the principal (stockholders), being unable to observe the agency outcome or economic income, must rely on accounting income in motivating the agent(manager) to expend effort. This paper is composed of the following: (1) Introduction (2) The Basic Agency Model (3) Chatacterization of Equilibriam (4) Qualitative Characteristics of Accounting Information (5) Accounting Information and Agency Welfare (6) The Effects of managerial Accounting Changes (7) Conclusion The main implication of the model are as follows: (1) The gross social value of accounting information increases in its informativeness and the agent may have the disincentive for information disclosure. (2) Depending on firm type and unformativeness of the existing accounting system, the gross social value of accounting information may increase or decrease as the existing system is changed to a more conservative system. (3) The agent's accounting changes motivated by his/her self-interest would be detrimental to the principal's welfare. The implications of the analysis are subject to the underlying assumptions of the model. Some of more restrictive assumptions are worth nothing here for future generations.

원가의 효율적 관리시스템에 관한 연구

안일준 상명대학교 경영연구소 1997 경영학연구 Vol.5 No.1