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A Study on the Alternative Approach to Sustainable Tourism Development in Cameroon
이승구,색웨 난제,Lee, Seung-Koo,Sakwe, Nanje Divine Korean Academic Industrial Society of Business Adm 2009 산학경영연구 Vol.22 No.2
관광개발을 통한 국가발전을 도모하기위한 전략은 모든 국가들의 공통된 사안이다. 특히 경제적으로 안정된 선진국보다는 개발도상국이나 미개발국가에서 매우 선호되는 국가성장대안이 된다. 특히 인문자원보다는 자연자원을 활용하여 관광개발을 추진하려는 국가에서는 매우 신중한 개발전략 모색이 요구되며, 관광개발의 효과를 극대화하기위한 방안들이 수립되어지고 있다. 본 연구는 미개발국의 성장동력을 관광개발로 지정하고, 모든 가용자원을 접적화하여, 미래의 생존전략을 모색하기위한 방안을 강구하기위한 실증분석을 목적으로 한다. 이를 위해 아프리카 카메룬의 관련 전문가들을 중심으로 설문과 면접을 통해 국가성장동력으로의 관광산업을 지속가능하게 추진할 있는 전략을 제시하였다. The drive for sustainable economic growth for the sub Saharan African region continues to occupy a central place in the debate of how to move the region forward. For decades, governments, policy makers, Non Governmental Organizations and world bodies including the World Bank, IMF, ADB, USIAD and the European Union have engaged policies aimed at bringing solutions to the horrendous poverty crisis to nations of this region. Despite these noble actions and intents, poverty and underdevelopment has prevailed in countries of the region such as Cameroon. Cameroon is mainly an agricultural economy with its products facing declining prices and competition from synthetic substitutes resulting to deficits of balance of trades. This has resulted to borrowing and debt. At the same time, it is a country blessed with an abundance of tourist resources. From the literature review, tourism potency to economic growth is overwhelming. This research was motivated by the quest to find answers to questions such as; why development policies during the last two decades not succeeded in achieving Economic growth in countries of this region particularly Cameroon and why the country/ region still beleaguered by poverty and debt despite haven implemented various economic development plans. In recent years, the role of tourism has become increasingly recognized in its role of economic growth and poverty alleviation. This study attempts to unveil tourism's contribution to economic growth and to push for Tourism development as an al ternative economic growth alternative to Cameroon. Previous economic policies have ignored to tie economic growth within the country's socio-economic, geo-political and environmental circumstances. Findings from this work suggest that any sound economic policy can not afford to ignore the country's stock of both human and fiscal capital. Findings presented herewith validate Tourism as a feasible indigenous economic growth alternative that helps bringing employment, capital investment and protect the environmental ruin.
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A Comparative Study of the Accounting Standards for Stock Option of Japan and Korea
최종윤,이상화,Choi, Jong-Yoon,Lee, Sang-Hwa Korean Academic Industrial Society of Business Adm 2009 산학경영연구 Vol.22 No.1
This paper compares the accounting standards for stock option of Japan and Korea. Especially, tire setting process of accounting standards for stock option, accounting methods and disclosures for stock option in two countries are analyzed. The results provide that two countries shaw different characteristics in accounting standards for stock option. First, in Japan, acquired services are reported as compensation costs and capital adjustments. On the other hand, in Korea, in case of cash-settled share- based payment transactions, acquired services are reported as compensation costs and capital adjustments, but in case of equity-settled share- based payment transactions, acquired services are reported as compensation costs and debt. Second, when tire stock option rights are abandoned, they are reported as extraordinary items in Japan and are reported as other surplus in Korea. Third, though both countries do not choose specific stock option pricing model, Japan prefers Black-Sholes Model and Korea regards binomial model as proper model.
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A Study on the High Altitude Mountain Tourism Motivations and Constraints
이승구,샤말 레누카,Lee, Seung-Koo,Sharma, Renuka Korean Academic Industrial Society of Business Adm 2009 산학경영연구 Vol.22 No.2
산악관광은 관광의 한 분야로서 지속적인 관광수요 창출과 함께 대표적인 관광개발의 대상이 되고 있다. 특히 최근에는 산악관광에 대한 관심과 투자가 급속한 증가 추세에 있고 그 가치와 중요성이 구체적으로 가시화되고 있다. 하지만 산악관광에 대한 선행 연구나 자료가 매우 빈약하고 그 내용 또한 제한적이다. 특히 고산지대 산악관광에 대한 단순한 여행 행태과 동기만이 제한적으로 연구되었다. 본 연구는 고산지대 산악관광의 동기와 제약요인을 규명하고 그 관계성을 검증하는 것을 주된 목적으로 한다. 본 연구를 위한 설문은 인구분포와 산악관광의 주목적지를 고려하여 한국과 인도(시킴), 그리고 네팔(카트만두)에서 조사되었다. 관광객의 산악관광 동기와 제약요인에 관련된 설문지가 제시되었다. 본 연구에서는 산악관광에 대한 한국인의 제약요인이 여타 관광객들에 비해 현저하게 높다는 분석결과와 함께 구조적인 제약요인이 가장 큰 요인임을 입증하였다. 또한 이 연구를 통해 한국인의 산악관광 동기는 건강과 즐거움 추구에 있는데 반해 인도인들을 비롯한 다른 국가의 사람들은 지식추구와 모험심에 기인한다는 결론은 도출하였다. 그리고 환경보존의 중요성은 모든 나라 사람들에게 가장 중요한 산악관광의 과제였음을 확인하였다. Mountain tourism is regarded as an important inbound tourist destination for the whole world. The Himalayan Mountains are house of world's highest peaks that includes over 100 mountains exceeding 8,500 meters. However limited dimension of visitors constraints and motivation has been reported about the high altitude mountain. This research work permits the identification of some of the motivation and constraints related to the decision making of tourism in high altitude mountains. The study was conducted in Korea, Indian state (Sikkim), and Nepal (Kathmandu) due to the popularity and the major destination for mountain tourism. A set of 9 motive, 45 motivation items and 40 constraints were initially generated from a review of research pertaining to visitor motivation and constraints. They were considered to be the most appropriate for measuring visitors motivation and constraints for experiencing high altitude mountain tourism. Validity of dimensionality and inter correlation was evaluated by factor analysis investigation and analysis of obtained data revealed that constraints of Korean are significantly higher than Indian and other inbound tourist. Among the major constraints structural constraints were recorded higher for Indian, Korean and other visitors. Similarly, motives of different visitors varied significantly. This analysis also revealed that Korean motives for travelling were influenced by health and pleasure, whereas, Indian and others motives were mostly related to knowledge seeking and adventure. The environmental importance were given priority by all the countries. The purpose of this study includes; (1) To identify the motives of visitors in high altitude destinations. (2) To analysis the major motivation factor for the altitude tourism. (3) To report the major constraints of visitors travelling to the high altitude. (4) To study whether the strength of motivation help to overcome the constraints.
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