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벤처기업육성촉진지구의 현황 및 활성화 방안에 관한 연구
최상렬(Choi Sang-Ryul),홍효석(Hong Hyo-Seog) 한국국제회계학회 2006 국제회계연구 Vol.0 No.16
본 연구는 중소기업청에서 벤처기업의 육성과 활성화를 위해 전국 시도별 벤처기업육성촉진지구를 지정하여 집적화를 통해 벤처기업의 경쟁력을 높여 지역 경제에 기여토록 하기 위한 벤처기업육성촉진지구에 대한 이론적 검토와 현황을 분석하여 활성화 방안에 대한 연구를 수행하였다. 연구결과는 다음과 같다. 벤처기업육성촉진지구의 활성화를 위해 첫째, IT 전문인력 양성 및 촉진지구 내 창업ㆍ취업을 유도하여 우수인력의 역외유출을 방지하여 벤처기업육성촉진지구의 경쟁력을 높여 활성화를 유도한다. 둘째, 스타벤처 발굴 육성지원 사업을 통하여 입주업체의 경쟁을 유도하고 지원기업에 대한 지원 성과금을 징수하여 벤처기업육성촉진지구의 발전을 촉진시킨다. 셋째, IT창업을 활성화 하여 고용을 촉진시킨다. 본 연구의 목적은 기업의 정보를 전달하는 현행의 공시제도의 한계로 세무정보이용자의 정보욕구를 충족시켜주기에 부족하다고 판단하여, 현행 재무제표 법인세 세무정보를 통해 의사결정을 할 때, 정보효과가 유의한가를 분석하였다. This paper has attempted to make some key proposals for fostering venture business zone. The first section of the paper investigated the various data and attempted to consider the theoretical backgrounds in venture business zone. The second section gave an empirical overview of our venture business zone and presented some basic problems to hasten the improvement. The final section offered three specific proposals that all relating to activate of venture business fostering zone. Based on the results of these researches, the following three plans are offered for fostering venture business zone. First, the firms of venture business zone have to hold experts in information technology. To do so, the training, employment and incentive systems for excellent manpower should be fully equipped in reality. Second, the well-intended competitive conditions among firms in venture business zone should be promoted. For example. the special assistant system for star venture project leads to competition among venture businesses. Third, the building of business in information technology field should be activated. Because information technology industry is the essential variable in venture business zone, it is necessary for venture business zone to develop information technology field. There are, however. some limitations that surfaced in this paper. First of above all, in the absence of cumulative data, the paper was made. In spite of these limitations. I hope that the reader will find it is a useful contribution to the fostering for venture business zone. I hope also that the reporting of this paper will help other interested study to suggest more effective plans for fostering venture business zone.
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최상렬(Choi Sang-Ryul),노현섭(Roh Hyun-Sub) 한국국제회계학회 2007 국제회계연구 Vol.0 No.20
본 연구는 1997년 IMF 외환위기 이후 탄생한 소상공인 운영지원시스템의 현황과 문제점을 파악하고 개선방안을 제시한다. 고용창출과 지역경제 활성화, 소상공인 육성을 위하여 소상공인 운영지원시스템에 대한 관심이 증가하고 있으며, 경제환경의 변화에 따른 경쟁력을 강화하기 위해 소상공인 운영지원시스템이 운영되고 있다. 소상공인 운영지원시스템에 대한 개선방안은 첫째, 구조적인 측면으로 Top Down 방식의 지원체계를 소상공인의 현장지원체계를 강화할 수 있는 체계로 전환하여야 할 것이다. 둘째, 운영지원시스템의 개선으로, 창업지원시스템의 질적인 지원강화를 통한 창업컨설팅의 활성화, 소상공인지원센터의 역할강화, 전문컨설턴트의 양성, 중소기업청 정책종합정보시스템의 개선 등이 필요하다. The purpose of this paper is to assess the operation support system for small business and propose the ways how to improve the current system. which was created after the Korean financial crisis in 1997. The operation support system for small business to increase employment, revitalize local economy. and nurture small business have been operated with aim to changing environment and increase economic competitiveness. We thus propose following remedies. First, for the improvement of its system. the role and function of the operation support system for small business need to be further extended from top-down structure to bottom-up structure for more closely inter-related to the people who work in these areas. Second. for the improvement of practical aspect of the operation support system for small business. to encourage the opening of new businesses and an active management. the interest should be on quality before quantity. And. the role and function of Small Business Development Center need to be practically developed as a center for supporting the small business. Also, SBDC must provide small business manage-ment consulting services. And. SPi(SME Policy Information), the incorporated information system of Small and Medium Business Administration needs to be amended.
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학술연구 : 우량 , 비우량 벤처기업의 특성에 관한 실증연구
노현섭(Hyun Sub Roh),최상렬(Sang Ryul Choi) 한국중소기업학회 2001 기업가정신과 벤처연구 Vol.4 No.2
The objective of this study is to derive the financial and non-financial characteristics from ventures, which determine a highly successful business group or a less successful business group. First, we define a highly successful group as upper 25% and a less successful group as lower 25% of ventures by using net income to total assets before interests and taxes as a classification criterion. After having selected research sample, we test the differences of mean statistic between two business groups and which characteristic is the most important to discriminate between a highly successful and a less successful group. The firm characteristics are composed of 21 financial and 34 non-financial characteristics. Wilcoxon rank sum test was executed as an univariate analysis. The characteristics proven to be the most significant in the test were adopted as independent variables in LOGIT model. The results of empirical test reveal as follows. 1. As a result of univariate analysis, we find that all of 21 financial characteristics are significant in the level of 1%. Therefore, all financial ratios play a role of making discriminations between a highly successful and a less successful group. 2. In case of non-financial characteristics, two manager variables (v3 and v8), three technology variables (v10, v11 and v14), and one marketability (v26) are significant in the level of 10%. Other 28 characteristics are insignificant between two groups. 3. As a result of multivariate financial LOGIT analysis, net working capital ratio, cash flow to total debt ratio, total capital turnover ratio are significant in the level of 5%. Especially the coefficient of cash flow to total debt ratio is the biggest estimate. 4. As a result of multivariate non-financial analysis, management ability, personal relationships of manager, scientific and technical manpower, academic background of research teams are significant in the level of 10%. Especially, the human relationship of a manager is the most important variable in making discriminations between highly successful and less successful ventures.
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회계학 전공 학생과 회계 업무 담당자간 성격유형의 상관관계에 관한 연구
이장형 ( Jang Hyung Lee ),최상렬 ( Sang Ryul Choi ),최현호 ( Hyun Ho Choi ) 한국항공경영학회 2009 한국항공경영학회지 Vol.7 No.4
Prior to study the organization, we should be study on the organization` prospects from the scene of the school cases. I propose that students can be one of the members of the organization. Based on `The Big Five` personality model, this study develops hypothetical causal relationships of potential organization member`s personality and major of students. Research hypotheses are empirically tested with data collected from 151students and 153 employees. Results show that accounting major student`s personality and employees personality significantly influence in Agreeableness and Emotional stability personality. But accounting major student`s personality and employees personality non-significantly influence in Extraversion, Conscientiousness and Openness personality.
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