産業災害와 安全管理에 관한 硏究

李熙俊 尙志大學校産業經營硏究所 1992 産業經營硏究 Vol.1 No.-

The major purpose of this study is to find the problems that the statistics of industrial accidents showed and to prevent the preventive countermeasures for effective security management. An industrial accident is a disease resulting from exposure during employment to condition or substance detrimental to health or life. This is caused by the conditions of employment and is not projected by the man. This results generally from the comprehensive factors. The claiments of 1990 are 7,542,752members and the economic deficit is up to ￦2,696,757million. Because of this severe damage, the preventive of the industrial accident is highly required. The way of preventive countermeasures could be presentation as follows. First, for securing the safety, precaution about the tools, machineries and working condition is needed from the time of installation. Second, a traing system for the managerial class the specialists or engineers should be established. Cultivation of the appropriate personnel and enhancement of technique for safety are prerequists for reduction of the industrial accidents. Third, the health checkup system must be improved. For the prevention of the occupational disease and good health of the works, experts who knows workers health must be appointed. In conclusion, industrial accident is not unavoidable result of the advance of the industries but the result of the incapability of management that can not meet the requirement necessary for the prevention of industrial accident. Therefore, each corporation should be regard the above mention and make effective safety control that is free from the industrial accident. The implement of organizational safety programs, similar to the application of company heaith plan, involves shared administrative responsibilities among top executive line personnel, staff specialists, first line supervisors, and organizational employment.

勤勞者 經營參加의 效果에 관한 硏究

鄭鍾贊,張光秀 尙志大學校産業經營硏究所 1995 産業經營硏究 Vol.4 No.-

意思決定을 위한 會計情報硏究

朴大圭 尙志大學校産業經營硏究所 1992 産業經營硏究 Vol.1 No.-

The object of this paper shall be in studying the accounting information for decision making. The accounting information, which was stated above, is useful for the information users to make a decision. It gives a clue that the usefulness is closely connected with accounting information and decision making. For that reason, the accounting information should be disclosed to the information users in proper way because it should contribute to the economic decisions. Especially, the disclosure of information is accounted much of from the viewpoint of protection on investers, In order not to be misled, this accounting reports should pay regard to the accounting postulates. In predicting the interpretation and the future earnings potential of financial statements, the financial statements, which make know the financial conditions and the managerial performances, should try to make the users hold similar views. Therefore, we can understand that there is a close correlation between decision making and accounting information, it is also a main goal of this paper. I think that the decision making, which we have in our mind, is possible by this correlation, and through the repeated process, the future oriented thoughts, which can overcome uncertainty, can be firmed

江原地域産業特性과 産學協同

韓慶洙 尙志大學校産業經營硏究所 1993 産業經營硏究 Vol.2 No.-

地域産業에 奇與하는 中小企業 發展의 모델 構想

金營鎬 尙志大學校産業經營硏究所 1993 産業經營硏究 Vol.2 No.-

이중통화채권의 표면금리와 전환율간의 관계

김승탁 尙志大學校産業經營硏究所 1995 産業經營硏究 Vol.4 No.-

This paper investgates the relationship between the coupon rate and the conversion rate of dual currency bond. Under the condition of covered interest rate parity, the analytical relationship between two variables is driven. This results show that the conversion rate is more adjustable than coupon rate in issuing dual cuurency bond. Numerical example in Korean Foreign Exchange Markets is constructed. Finally limitations of this paper and some directions of further study are suggested.

社會監査制度와 社會評價시스템에 대한 考察

金元信,金貴炫 尙志大學校産業經營硏究所 1993 産業經營硏究 Vol.2 No.-

Ⅰ. 序 論 Ⅱ. 社會監査制度 1. 意 義 2. 接近法 3. 目 的 4. 範 圍 5. 測 定 6. 問題點 Ⅲ. 社會評價시스템 1. 意 義 2. 節 次 3. 問題點 4. 社會監査와 社會評價시스템의 關係 Ⅳ. 結 論 參考文獻

輸送과 貿易에 관한 考察

申仁洙 尙志大學校産業經營硏究所 1994 産業經營硏究 Vol.3 No.-

勤勞所得會計의 問題点과 改善方案에 관한 硏究

卞桂心 尙志大學校産業經營硏究所 1993 産業經營硏究 Vol.2 No.-

Ⅰ. The purpose of this study The most of economically active population are labour under the modern capitalistic economy system, and they furnish a service and are rewarded by wage or salary. The wage, salary, and any other allowances of a similar nature receivable in return for services are generally named "wage and salary income", and the taxes for such incomes are called the "salary and wage income taxes." Compared with other income earners, the wage and salary income earner has a source of income exposed completely. Moreover even their deduction for necessary expenses are smaller than any other income earner. Therefore, the tax burden is not impartial and their responses of tax for wages are sensitive because they are mostly small income earners. As the way to promote the actual income from services such as a wage, a salary, one is that employer should make much of the value of service and the other to decrease the deduction in salary. However, the former is very difficult to apply to the reality. Because it is a factor to raise the production cost. The latter is more suitable than the former as a way to promote the actual income from services. Among them, it is essential to decrease the taxable amount. The purpose of this study is to grope the way to keep the balance between the wage and salary income tax system and other one and to promote the actual income as diminishing their tax burden by tax accounting and tax adjustments. Ⅱ. The experimental study The questionnaire was used for the experimental study. One thousand of subjects were randomly selected from manager, division manager, white collar worker, blue collar worker of the manufacturing enterprises. Among them, 750 volumes were returned. But some of them were not sincere and suitable as the data. So, 449 volumes were finally analyzed. The questionnaire consists of 5 variables for general characteristics, 4 independent variables that have an influence on every kinds of deduction related with the consciousness for tax system, 9 dependent variables related to deduction and exemption prescription. In questionnaire, 19 questions were objective style ones and just one question was subjective style one. It analyzed by SPSS(Statistical Package for the Social Science). First of all, the frequency analysis was done for investigation of characteristics of samples and their distribution. On the basis of it, the chi-square test was done to look into the correlations between variables such as a sex, married or single, class, every kinds of deduction structure. According to the analyzing results for the subjects, men were 342 and women were 107(76:24). Married people were 235 and singles were 214(52:48). So, it turned out that the distribution rate was similar. According to the analyzing results of distribution of position in company, the data collected in order of white collar worker, division manager, blue collar worker, and manager. But the data for blue collar workers was actually very small. That's why a lot of their answers for questionnaire were not sincere. And it was very difficult to return them from top-managers. Ⅲ. Hypothesis and test results The twelve hypothesis were set up for this study. The test results are as follows: It turned out that the married or single and sex had a correlation with the exemption for no housing worker and the exemption for spouse. And the exemption for female head of household appeared to be rejected. The reason is that the most of people think generally it is exempted the tax in case of female head of household no relation with the dependents. It turned out that the variables that had a correlation with the kinds of exemptions and each class were exemption for dependents, exemption for handicapped person, exemption for female head of household, special deduction for contributions, tax credits for savings of assets, tax credits for savings of worker. And the exemption for education appeared not to be correlation with each class. So, they were rejected. This study assumed that the attitude will be different depending on class in the exemption for education costs. But the most of subjects thought that the education expenses should be exempted until the university without and relation with class. And they appeared to indicate "be raised" the most and "if they were over 30 years old, it should be exempted without any relation with dependents" next time in the exemption for no housing worker. Also it turned out that "be raised" was the most dominant regardless of the class in the exemption for spouse. Ⅳ. Conclusion On the basis of the problems from the analysing results of questionnaries, the system of wage and salary income tax should be improved as follows: the raising of necessary expenses, acknowledgement of its actual amount, the raising of income deductions and tax credits, reduction of tax rates, and extension of non-taxable income and so on. Also, the social condition that work hard should be made and tax revenue should be secured by the reduction of wage and salary income tax as grasping and taxing to the source of unearned income and illegal income from underground economy. In order to make it, it is necessary for qualitative improvement and reinforcement of administrative ability of taxable authorities not for law. Therefore, there should be a public relations for the uplifting of national morals for the tax payment.

우리 나라 지방자치단체 부채규모의 적절성에 관한 연구

김승탁,조두형 尙志大學校産業經營硏究所 2003 産業經營硏究 Vol.13 No.-

The purpose of this paper is to analyze a reasonability for the current debt size of Korean local governments in comparison with that of corporations with the perspective of capital structure theory. In this paper we suggested new financial proxy ratios, "sale coverage ratio" in corporation and "budget coverage ratio" in local governments. Using these new financial proxy variables, this paper compared the relative debt size of two organizations indirectly. Empirical results show that the debt level of local governments in this country is not so high compared to that of corporations. This result can be interpreted that the local government with weak surplus financial power can actively use municipal debt program for the locally foundational and profitable business.