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聯結財務諸表의 作成과 問題点 : 聯結의 判定基準을 中心으로
崔圭相 군산대학교 1979 論文集 Vol.1 No.1
As the phenomenon, lining up or grouping of enterprises is realized, the reserch on a consolidated financial statement connecting a financial statement is made activealy to offer accounting informations exactly to the interested party. According to this claim of the times. I am going to try to make a study of this filed. As the phenomenon of grouping enterprises is brought about, a consolidated financial statement must be studied accounting to the demand that the interested party of an business entity must be able to judge the contents of management exactly by accounting informations measured by a systematic method with credit and truth. Of course, this opinion is placed in the situation of business protection or the completion of social responsibility of an enterprise. And in drawing up a consolidated financial statement, is the limits of consolidation reasonable with exceeding 50 percent? What subsdiary company should by excluded in consolidation? How should the public anouncement be made if there is a subsidiary company excluded from consolidation? In case the closing day of a subsidiary company is not accord with that of consoldated company, how should it be settled? Like above mentions, there are many problems faced us now. It is hopeful that we make a study of this filed sincerely and continuously. And so this thesis is based on solving these problems and I put my heart into it. But I am going to deal with consolidated category area in this study.
최규상 서울대학교 경영연구소 2010 Seoul Journal of Business Vol.16 No.1
Drawing on the input-process-output model (Hackman 1987), this study attempts to integrate two different perspectives on group-level cognition: a compositional and a group-as-a-whole perspective. A compositional perspective focuses on individual member cognitions and then examines how cognitions of group members combine to produce group-level cognition. In contrast, a group-as-a-whole perspective views group cognition as an emergent quality resulting from group interactions. Using the concept of cognitive complexity, this study explores some aspects of group compositions as a cause for an emergent property of group cognitive complexity, which in turn affects group decision-making effectiveness. This study introduces a causal mapping combined with a group discussion method as a useful tool to measure group cognitive complexity as a collective phenomenon.
최규상 한국자료분석학회 2010 Journal of the Korean Data Analysis Society Vol.12 No.1
The primary purpose of this study is to test the interactive effects of perceived supervisor support and supervisors’ turnover intentions on subordinates’ turnover intentions among survivors of a layoff. This study developed a model of the effects of change-related self-efficacy, resilience, and perceived supervisor support on subordinates’ turnover intentions. Results showed that change-related self-efficacy and resilience were negatively and significantly related to subordinates’ turnover intentions. However, perceived supervisor support had different effects contingent on supervisors’ intentions to leave. Subordinates with a supportive boss who was likely to leave were more likely to leave themselves. On the other hand, subordinates with a supportive boss who was unlikely to leave were less likely to leave. The implications of these findings for managing the survivors of layoffs were discussed.