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      • 대학 무도전공자들의 생활태도가 이탈, 통제 및 사회화에 미치는 영향

        이동헌 ( Dong Heon Lee ),김남중 ( Nam Jung Kim ),조상용 ( Sang Yong Jo ) 제주대학교 해양스포츠센터 2014 해양스포츠연구 Vol.4 No.2

        It is necessary to examine effect on drop-out, control, and socialization of university martial art majors` living attitude. So, this study collected samples on the object of three universities, Y University, K Universityin Gyeonggi-do, and H University in Jeju by questionnaire survey, applying convenient sampling method. Afterwards, this study performed frequency analysis, reliance analysis, factor analysis, and course analysis and leaded to the conclusion as followings, First, university martial art majors` living attitude had negative effects on drop-out (-). Second, university martial art majors, living attitude had positive effects on control(-). Third, university martial art majors` drop-out had positive effects on socialization(+). Fourth, university martial art majors` control had positive effects on socialization(+).

      • 골프코스조성에 따른 부가가치세 제도의 문제점에 관한 연구

        김봉현 ( Bong Hyun Kim ),이동헌 ( Dong Heon Lee ),김남중 ( Nam Jung Kim ),조상용 ( Sang Yong Jo ) 제주대학교 해양스포츠센터 2015 해양스포츠연구 Vol.5 No.1

        The purpose of this Paper was to suggest the rational VAT system of golf course under construction Golf course is the most important factor in creating added value in golf links. These are intended to create a major golf course under construction, cost of civil engineering, landscaping, formative, and construction of coufses, not reoeiving rebate of VAT regarding purchase,if golf course operators build a golf course on land owned by others, such as palnting grass composition and associated costs for the purchase in tax-deductible. But, these principles has a variety of issues. In first, The main services in golf course, in addition to spending as much as land taxation services incidental to the purchase of goods and services as tax deductions. In second, In theory the land rent is an essential element for the creation of added value or a portion of the taxable purchases from outside (in addition to being spent part of the land) is not a value-added element, land-related input tax shall be deducted. In third trees and grass are separated from land and accounted for as separate accounts, in addition, the golf course`s course is changed by large-scale construction once for all year, that in not permanently available planting grass for the first composition course, is unreasonable to finance cost of land with trees and grass oost. In fourth, if build a golf course on rented land owned by others, such as planting grass composition and associated costs for the purchase is tax-deductible( VAT tax planning and financing-72,201024). The golf course such as running the same course, and the success of the land own/lease depending on tax credits on the fair tax will be deducted by the violates. Golf courses in composition for the construction the course of the purchase tax deductions about whether or not active discussion must be conducted.

      • 관여도가 스포츠용품 브랜드 자산과 확장의 조절효과에 미치는 영향

        이동헌 ( Dong Heon Lee ),김남중 ( Nam Jung Kim ),조상용 ( Sang Yong Jo ) 제주대학교 해양스포츠센터 2015 해양스포츠연구 Vol.5 No.2

        To obtain the purpose of examination between sports equipment brand quality and consumer``s inclination about extension brand evaluation, I researched, analysed, and discussed about questionnaire to sports center and the same taste``s club members of 639 numbers in Kwangju and Jeonnam province. Also, after investigating preference and trust degrees using statistical methods, suitabilities and application possibilities were ultimately used by amending and complementing them Using SPSS 12.0 program, frequency and reliability were analysed and MCA was accomplished by AM03 5.0 program In a standardization stage coefficient about the contribution of factors of consumers`` decision making, a group that shows high contribution points out high score. This group``s effect is 0.570 but the effect of another group that shows low contribution is 0.439. In other words, the contribution controls between sports brand equity and the evaluation of brand expansion

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