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호텔산업의 육성을 위한 조세지원제도 개선 방안에 관한 연구
김정만(Joung Man Kim),김수정(Su Jeong Kim) 한국호텔외식관광경영학회 2002 호텔경영학연구 Vol.11 No.1
The Korean government has used tax policy as a useful way of performing its policy in the process of pursuing the economic development. Especially tax support was limited to some companies or industries to stimulate or repress the particular economic activities. Therefore there are some differences of tax burden according to the companies or industries. Though the hotel industry played an important role while Korea was in a difficult economic situation, it was hard for them to get the benefit of tax supporting a lot. Therefore this study is focused on finding out the problem of present tax supporting system and suggesting the improvable way to foster the hotel industry. To do so, 26 provisions regarding the corporation tax were selected from the tax reduction and exemption regulation law and the five characteristics of hotel tax accounting employee were used. As a result, it was discovered that provisions which are related to the employee`s training, investment for productivity improvement, and the tax reduction and exemption for the hotel business beginner were really important to foster the hotel industry.
여행부문 : 항공사의 서비스회복 성과가 재구매 및 구전효과에 미치는 영향 -서비스회복 프레임워크를 중심으로-
김정만 ( Joung Man Kim ),문성현 ( Sung Hyun Moon ),김홍길 ( Hong Kil Kim ) 한국호텔리조트학회(구 한국호텔리조트카지노산학학회) 2005 호텔리조트연구 Vol.4 No.2
The purpose of this paper is to outline a framework for examining the service recovery process and then report on an empirical study to test this framework. In detail, this research reveals the impacts of recovery expectation, recovery performance on customers` post-recovery satisfaction, and customers` post-recovery behavioral intents. The results suggest that recovery expectation partially impacts on recovery performance. Also the higher the recovery performance, the higher post-recovery satisfaction, then it increases customers` purchase intent and words of mouth. Finally, this paper suggests the need for various service recovery strategies.
kim,Myung-Ja(김명자),Chung,Nam-Ho(정남호),Lee,Choong-Ki(이충기),Kim,Joung-Man(김정만) 대한관광경영학회 2011 觀光硏究 Vol.26 No.4
우리나라는 세계에서 인구노화 속도가 가장 빠른 국가 중 하나이다. 통계청에 의하면 한국은 2014년에 50세 이상(시니어) 인구가 33.6%에 육박할 것으로 예측하고 있다. 따라서 인구 중 1/3 이상이 머츄어, 시니어, 또는 노인시장이 될 전망이다. 그러나 한국의 시니어 관광자에 대한 연구는 별로 수행되지 않은 상태에 있다. 따라서 본 연구는 금강산을 방문했던 한국인 50세 이상과 50세 이하를 대상으로 가치(감성, 자원, 그리고 경제적 가치), 만족, 그리고 행동의사 관계간의 차이를 고찰하였다. 본 연구는 시니어 관광자와 50세 이하 관광자의 두 집단 간에 구성개념관계들의 차이를 확인하기 위하여 편 최소제곱법(PLS)을 사용한 구조방정식 프로그램인 PLS-Graph 3.0으로 분석하였다. 본 연구 분석 결과에 따르면, 시니어 관광자와 50세 이하 관광자의 두 집단 모두에서 감성적 가치와 만족 간에 양의 방향으로 가장 강한 관계를 보였다. 시니어집단은 감성적 및 자원 가치와 만족 간에서 50세 이하집단에서 보다 유의적으로 더 높은 관계를 보였다. 한편, 50세 이하집단에서는 경제적 가치와 만족 간에서 시니어집단에서 보다 유의적으로 더 높은 관계를 나타냈다. 또한 본 연구의 결과에 의하면, 시니어집단이 만족과 행동의사(재방문/추천의사)간에서 50세 이하 집단 보다 유의적으로 강한 관계를 가졌다. 마지막으로, 본 연구에 있어서 주요한 문제의 논의와 향후 연구방향을 제시 하였다. South Korea is one of the fastest aging countries in the world. The Korea Statistics Information Service (KSIS) (2009) predicts that Koreans over 50 will account for 33.6% of Korea"s total population in 2014. Accordingly, more than one-third of the population will be part of the mature market, the senior market, or the elderly market However, little research has been conducted for senior tourists, in particular, Koreans. Thus, this study examined the relationships among values (emotional, resource, and economic value), satisfaction, and behavioral intention between South Korean seniors (individuals over, the age of 50) and under-50s visiting the Mt. Kumgang resort site in North Korea. This study performed a partial least squares (PLS) analysis together with structural equation modeling, using PLS-Graph with multi-group analysis to identify the differences in value, satisfaction, and travel intention between the two groups. The results suggest that the senior and under-50s groups both have a strong positive relationship between emotional value and satisfaction. The senior group has significantly stronger relationships between emotional and resource values and satisfaction than the under-50s. However, the under-50s have a significantly stronger relationship between economic value and satisfaction than the seniors. This study also concludes that the senior group has a significantly stronger relationship between satisfaction and behavioral intention (revisit/recommendation) than the under-50s. The findings may help tourism marketers to better understand the over-50s market. The conclusion ends with discussion of priority issues and direction for future research.