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국내 유통기업의 고객만족도 제고방안에 관한 실증적 연구
김치호(Chi-Ho Kim),김완섭(Wan-Seob Kim),라공우(Kong-Woo La) 한국관세학회 2009 관세학회지 Vol.10 No.3
The purpose of this study is to investigate the opposition strategy on openning market and global competition between Korean Mass Discount Store and multinationals in Korea. In order to achieve the above purpose, this study established research model and hypothesis though the literature survey on service quality and customer satisfaction. In summary, we found that first, customer satisfaction increases the performance of company. Second, employee satisfaction increases customer satisfaction. Third, It's very important thing that management tool to improve the customer satisfaction and employee satisfaction for mass discount stores. Conclusion of this study presented the summary of study, theoretical contribution, limitation, and did various kinds proposal about future studies.
김완섭 경인여자대학 2003 경인논집 Vol.- No.10
The purpose of this study is to investigate the actual condition of window-dressed settlement accounting and to present to do that solution plan. The actual condition investigation led and the supervision indication of the audit report and accounting changes. It followed in result of like this actual condition investigation and against the extermination plan of window-dressed settlement accounting it investigated.
金完燮,宋昌虎,李武三 의과학연구소 1988 全北醫大論文集 Vol.12 No.1
This study was performed to evaluate the chromosomal aberrations in patients, who had been refered from Chonbuk National University Hospital and Chonju Presbyterian Medical Center from 19985 to 1987. Base upon the karyotypes of chromosomes and chart records, the following results were obtained; 1. Chromosomal aberrations were found in 14 cases of 61 patients. 2. Autosomal aberrations were found in 12 cases, sex chromosonal aberrations were found in 2 cases. 3. In order of frequency, 11 cases of Down syndrome, 1 case of Turner syndrome, 1 case of Long Y chromosome and 1 case of 21 monosomy mosaicism were observed.
우리 나라 상장기업의 법인세평준화성향에 대한 실증 연구
정문현,김완섭 釜山大學校 商科大學 1998 釜山商大論集 Vol.69 No.-
The purpose of this paper is to examine whether firms use the indirect tax reduction and exemption (reserve and special depreciation) to smooth corporate income tax. The corporate income tax is not determined strictly by gross profits itself but taxable profits which are able to be legally adjusted by deductible items. Therefore, the firms would like to minimize their own corporate income tax within tax reduction and exemption control law. It is not the final goal for firms to minimize the tax burden because a remarkable decrease of corporate income tax brings audit of tax auditorily. To reduce the risk of tax audit is more important for firms in the long-term. In order to avoid the tax audit, the firms' decision making about corporate income tax would not minimize tax but smooth tax. In some cases, tax smoothing leads to lighter of tax burden in the long-term than tax burden minimization in the short-term. Tax smoothing means to stabilize tax burden for a firm at a certain level. Established hypothesis in order to practice this study is as follows : The firms smooth the corporate income tax using indirect tax reduction and exemption. Wilcoxon matched-pairs signed ranks test is used to test hypothesis. The results of this study indicate that firms use the reserve and special depreciation to smooth corporate income tax. This study examined that tax smoothing tendency is measured by the reserve and special depreciation amounts without identifying corporate managers' intention to set reserve and special depreciation. But the implications of these results suggest that new recognition is offered to information users for corporate income tax reported accounting entity and the problems of tax authorities' operations.
순손실이 기업규모와 유효세율간의 관계에 미치는 영향 : 정치적 비용가설의 검증
정문현,노현섭,김완섭 釜山大學校 商科大學 1997 釜山商大論集 Vol.68 No.-
Effective Tax Rates(ETR) are a biased proxy of political success because they may contain a factor, losses(LOSS), attributable to firm's operating results and experience rather than to success in the political process. To estimate the indirect effect of LOSS, the path model with two structural equations is built to identify the links between firm size and effective tax rates mediated by LOSS, and the remaining direct link between firm size and effective tax rates. Variables in the structural equations are modeled by a latent-variable approach (measurement model). The path model and the measurement model are estimated by LISREL. The results of the path model indicate that a significant portion of the firm size/tax rate relation was attributable to the indirect effects of the loss. Since loss result mainly from firms' operating characteristics rather than firm's political environment, the use of total effect of firm size on tax rates in previous studies to test the association of firm size and political success may be biased and can lead to improper conclusions.