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최상문(Choi Sang-Mun),도경분(Do Kyung-Bun) 한국국제회계학회 2007 국제회계연구 Vol.0 No.20
본 연구에서는 상장기업을 대상으로 하여 감사인의 감사품질이 회계발생액에 영향을 미치는지에 대해 실증적으로 분석하였다. 기업의 회계발생액은 경영자의 재량권을 내포하거나 재무보고의 수단으로 사용될 수 있으므로 회계발생액이 높은 기업일수록 기업성과와 정보비대칭 정도가 높아진다고 볼 수 있다. 대규모 기업일수록 자본시장으로부터의 감시정도가 상대적으로 높기 때문에 경영자가 이익을 성공적으로 조작할 기회가 작다고 보도된 바 있다. 이를 근거로 본 연구에서는 주식시장에 상장되어 있는 상장기업을 대상으로 하여 외부감사인의 감사풍질과 이익조정의 관련성에 관하여 실증분석을 통해 알아보고자 한다. 연구결과, 단일변량분석과 다변량분석을 통해서 Big6와 Non -Big6 간의 감사품질의 차이가 있다고 볼 수 있었다. 이는 여러 선행연구와는 일치하지 않는 결과로서 미국과 우리나라의 주식상장 시장상황의 차이에 기인된 결과라고도 볼 수 있다. The purpose of this study is to investigate the relationship between audit quality and firms' accounting accruals. The firm's accounting accruals involves manager's discretion or used by means of financial information. So we can suppose that high firm's accruals leads high results of earnings and different accounting information between the issuer and the investors. Generally, there is the more monitoring in the market if it is more big firm than smaller. Therefore as previously reported the manager have less chance look out for the firm's interests successfully. We use the sample that consists of 159 firms between 1988 and 2006. The dependent variable of the research model is discretionary accruals estimated by the modified Jones model. According to our results, audit quality are significantly associated with the accounting accruals between Big6 and Non-Big6.
최상문(Choi Sang-Moon),김확열(Kim Hwak-Yeol) 부산대학교 한국민족문화연구소 2008 한국민족문화 Vol.32 No.-
This paper discusses the comparison of commercial morality between Song merchants and Jin merchants. Commercial morality covers merchants consciousness, merchants moral character, commercial policy and management system. The findings of this study can be summarized as follows. In the sprit of merchants, Song merchants may be defined as justice(義), credit(信), frugality(實). But Jin merchants may be defined as honesty(誠), credit(信). In the organizatinal management system, Song merchants had adopted Song-bang (松房), Cha-in system (差人制度). Jin merchants had Storekeeper system (掌櫃負責制), labor-sharing system (人身頂股制). This system prescribed that the hired hands could share out bonus with shareholders. In the credit system, Song merchants had a unique credit system as Si-beon system(時邊制). But Exchange Shop(票?) by Jin merchants had been brilliant in the credit system. In the accounting system, Song merchants had Sagae-Chibu booking system (四介治簿法). Jin merchants also had Long-Men-Zhang(龍門帳). Both bookkeeping system was journalized as four factors by double entry. The causes of the rise and decline of Song merchants and Jin merchants was measures taken by two merchants, including the morality and concept, engaging in trade with virtue, seizing opportunities, pursuiting privilage, credit restrain, management system and employing no outsiders.
최상문 ( Sang Moon Choi ),김확열 ( Hwak Yeol Kim ),최수현 ( Xiu Xian Cui ) 한국국제무역학회 2002 國際貿易硏究 = Journal of international trade studies Vol.8 No.1
본 논문의 목적은 WTO 가입이 중국회계환경에 미치는 영향을 통하여 회계시장과 회계제도가 WTO 가입 이후에 받게 될 충격과 이를 극복하기 위한 방안을 제시함으로써 중국회계제도 개혁의 발전방향을 연구하고 이로써 한국기업의 중국진출에 도움을 주려는 데 있다. 따라서 본 논문은 중국 WTO 가입이 회계환경에 미치는 영향과 대책을 분석하고 국제회계기준과의 비교를 통하여 중국회계제도의 발전방향을 체계적이고 이론적으로 제시한 연구이다. This paper`s purpose is to analyze the impact and to get corresponding ways for Chinese accounting system after China will join WTO. In addition, this paper foresee the development direction of Chinese accounting system, and this is a theoretical research paper. Accounting system reform has significant meaning for socialist market economy. If we don`t actively carry out this research, we can`t effectively forecast Chinese economic development and get correct means. The meaning of this paper lies in : 1. In theoretical aspect: This paper forecast the development direction and course of Chinese accounting system And observe economic development and prospect. 2. In practical aspect : Between China and South Korea, if we ignore or misunderstand accounting system of both side, we will get great loss. Even thought Chinese corporations limited is using this system, we believe all of Chinese companies put into effect. On the foundation of this research, I want to study on Chinese enterprise accounting principals and audit system, and research Chinese economic development and influence in the future, especially after joining WTO.
최상용(Sang-Yong Choi),정기문(Kimoon Jeong) 한국컴퓨터정보학회 2018 韓國컴퓨터情報學會論文誌 Vol.23 No.12
Cloud computing is a computing environment in which users borrow as many IT resources as they need to, and use them over the network at any point in time. This is the concept of leasing and using as many IT resources as needed to lower IT resource usage costs and increase efficiency. Recently, cloud computing is emerging to provide stable service and volume of data along with major technological developments such as the Internet of Things, artificial intelligence and big data. However, for a more secure cloud environment, the importance of perimeter security such as shared resources and resulting secure data storage and access control is growing. This paper analyzes security threats in cloud computing environments and proposes a security architecture for effective response.
변혁적, 거래적 리더십이 호텔직원의 임파워먼트와 조직몰입에 미치는 영향
임재문 ( Jae Moon Lim ),최상철 ( Sang Cheol Choi ) 한국호텔리조트학회(구 한국호텔리조트카지노산학학회) 2014 호텔리조트연구 Vol.13 No.2
The purpose of this study was to provide the Management and HR and Education Managers of Foodservice Industry with basic materials for efficient human resource management as well as to provide basic materials for salesmen of Foodservice Industry`s which have not been studied sufficiently, by reviewing internal marketing activities of Foodservice Industry`s to create profits which is the ultimate goal of the companies, and reviewing the influence of these activities on the core competency and job satisfaction. For the purpose of this study, empirical analysis using SPSS 18.0 was performed.