群山地域의 産業開發에 관한 硏究 : 外貨換算會計에 관한 實態分析 An Analytical Study on the Accounting for Foreign Currencies

崔圭相 군산대학교 산업개발연구소 1986 産業開發硏究 Vol.5 No.-

法人稅의 租稅改革에 관한 實證硏究

한영희,최규상 群山大學校 1997 論文集 Vol.24 No.-

The primary objective of this study is to examine the effects of tax reform on income tax. In Korea, there are different tax effects between for industrial tax effects and for year tax effects. Therefore, it seems to be different for each industrial year effects to take income tax on the tax reform. Test periods require from 1993 to 1995 for the effects of direct tax exemption(DTE) & indirect tax exemption(ITE) on annual report. Sample selection firms are the 102 sample firms that must have reported income tax to continue from 1990 to 1995. In Sum, the tax effects of income-tax law in this study are the effectiveness which appears to be tax equity to an industry and a year. This conclusions have been found to have explanatory power for industrial effects and year effects.

Social Desirability Response Effects on the Task and Relationship Conflict Associations: Latent-variable Structural Equation Approaches

최규상 한국자료분석학회 2014 Journal of the Korean Data Analysis Society Vol.16 No.1

Social desirability bias is the tendency of individuals to report an answer in a way that he or she believes is socially acceptable. Respondents are likely to overestimate the importance to them of socially desirable characteristics and to underestimate the importance of less socially desirable ones. Social desirability bias is known as one of the main sources of method variance which refers to variance attributable to the measurement method rather than the construct of interest. Social desirability bias continues to be the key challenge in measuring conflict-related instruments. Using two latent-variable structural equation approaches, this study examines the effects of a social desirability response bias on the task and relationship conflict associations. Findings from a sample of 58 project teams consisting of 279 college students revealed that social desirability was significantly related to both self reported task conflict and relationship conflict measures, but social desirability effects did not account for a significant amount of the shared variance between task and relationship conflict constructs. The theoretical and practical implications of this study are also discussed.

改正原則의 內容에 關한 分析

崔圭相 群山大學校 1982 論文集 Vol.3 No.-

Accounting priciples are the accounting theories systematized synthetically. So they are the principles to explain accounting theory and the guides of corporate accounting practices. Therefore, the establishment of accounting principles is not only an important task of accounting, but also closely related with development of industrial society indispensably. The nature of accounting principles may study various aspects of a subject as follows. 1. Accounting principles are the guide of action which must be followed in accounting practices. 2. Accounting principles have universal validity. 3. Accounting principles are normative. 4. Accounting principles have an attribute to change. 5. Accounting principles should be formed through the logical reasoning process. The study of accounting principles made active progress with it has published works relating to establishment of accounting principles by AICPA and AAA. Accounting principles established by the accounting institutions as AICPA, AAA, FASB, SEC, and IASC which had set up professional organization in order to establish accounting principles, and has study about the accounting theory. In Korea, Corporate Accounting Principles were set and published in 1958, and Accounting Standards applicable to Listed Companies in 1974, for the first time. Thereafter, they have revised in 1976 first, and in 1980 second, and it is required to apply from the opening fiscal year at January 1, 1981. The contents of revised accounting principles may classify into some main classes as General provisions, Financial Statements, Balance Sheet, Statement of Income, Valuation of Assets and Liabilities, Statement of appropriation of retained earnings, and Statement of Changes in Financial Position.

The Method Effects of Negative Affectivity on the Association between Task Conflict and Relationship Conflict: Using Latent-Variable Models

최규상 한국자료분석학회 2012 Journal of the Korean Data Analysis Society Vol.14 No.1

This study investigated whether negative affectivity (NA) causes bias in self-report measures of task conflict and relationship conflict or whether NA has a real, non-artifactual association with task and relationship conflict. The method effects of NA were examined using latent-variable models, with data collected from 64 project teams comprising a total of 313 undergraduate students. The results of this study indicated that NA had biasing effects on the measurement models for both conflict types. However, the biasing effects of NA were minimal. That is, although NA was significantly related to both task conflict and relationship conflict, NA did not account for much of the variance shared by task conflict and relationship conflict.

The Effects of Emergent Leader on Team Cognitive Complexity and Team Performance

최규상 한국자료분석학회 2018 Journal of the Korean Data Analysis Society Vol.20 No.6

From a cognitive perspective, this study investigates the role of emergent leaders in developing team cognition and affecting team performance. With application of the cognitive complexity theory, this study hypothesizes that emergent leaders’ cognitive complexity will be positively associated with team cognitive complexity, and that team cognitive complexity will be positively associated with team performance. In addition, team cognitive complexity is hypothesized to mediate the effect of the cognitive complexity of emergent leaders on team performance. To test the research hypotheses, data were obtained from 100 teams comprising a total of 339 undergraduate students who participated in a business simulation game. The findings of this study suggests that the cognitive complexity of emergent leaders is a significant predictor of team cognitive complexity, and that team cognitive complexity is positively related to team performance. Moreover, team cognitive complexity significantly mediates the effect of emergent leaders’ cognitive complexity and team performance.

Pepsin 消化作用에 미치는 保存劑의 影響

崔圭祥 順天鄕大學校 1974 의대논문집 Vol.1 No.-

In order to study the safety of chemical preservatives with regard to their effect on peptic activity, we examined the effect of chemical preservatives on peptic hydrolysis of casein in vitro. Peptic activity was determined by the colorimetric method using Folin's reagents. The obstructive compounds on colorimetry from hydrolyzates of casein were separated by Gel filtration method using Sephadex G-10 column and 0.05M Nacl. The results obtained are as follow : In general, chemical preservatives were found to have more or less suppressing effects for digestive action. In particular, butyl p-hydroxybenzoate and ethyl p-hydroxybenzoate have strong suppressing effects than others. The inhiditory effect of sodium dehydroacetate was not observed, and the degree of the suppressing effects of sodium benzoate on pectic activity was 1.8-8.0%, potassium sorbate was 0.4-3.5%, calcium propionate was 1.3-3.4%, Butyl p-hydroxybenzoate was 3.5-10%, ethyl p-hydroxybenzoate was 3.5-9.1%.

뉴욕에서 건강한 대한민국을 꿈꾸다

최규상 원광대학교 원불교사상연구원 2020 원불교사상과 종교문화 Vol.83 No.-

비선형광학적 이차조화파발생을 이용한 6fda-co-c6 고분자의 곁사슬 표면 조사

최규상 順天大學校 1998 論文集 Vol.17 No.1

Optical second harmonic generation (SHC) is a powerful and versatile technique for studying many kinds of surfaces and interfaces. This article introduces briefly the basic theory of SHG and shows how it can be applied to find the symmetry of rubbed 6fda-co-c6 polymer surface.

群山地域의 製造業體의 財務構造 分析

崔圭相 군산대학교 산업개발연구소 1983 産業開發硏究 Vol.1 No.-