중,고등부 : 구원의 예수님을 생각합니다 ; 하나님의 구원하심

연구원자료 장로회신학대학교 기독교교육연구원 2011 교육교회 Vol.400 No.-

세무전문가가 인식한 사업자의 의제매입세액공제특례에 대한 이해

구원일 관광경영학회 2020 관광경영연구 Vol.97 No.-

The purpose of the deemed input tax for agenda purchase is tax policy and economic policy, but the current policy can be regarded as an economic policy called tax reduction for small businesses. Accordingly, it can be considered that it is important to check how to recognize these systems and reflect them in policy making in a situation where businesses handling duty-free agricultural products benefit the most. Therefore, this study grasped the degree of understanding of the company operators experienced by tax representatives. First, the majority of businesses recognized by tax accountant are aware of the deduction exceptions and consider the deduction rate appropriate. In view of the fact that this system is a tax cut, it can be said that it needs to be maintained continuously. Second, it is judged that the deduction limit is not appropriate with a low overall understanding of the deduction limit. This can be seen as a result of difficulty in calculation and application of different deduction rates depending on the type of industry and company. Overall, the understanding of the deduction rate was high, but the understanding of the deduction limit was low. Nevertheless, it is necessary to actively utilize the agenda for the tax deduction for agenda, as it has a high nature of economic policy for small businesses.

유아,유치부 : 우리를 구원하신 예수님을 만나요! ; 우리를 구원해주신 예수님의 사랑

연구원자료 장로회신학대학교 기독교교육연구원 2011 교육교회 Vol.400 No.-

호텔기업의 경영성과에 영향을 미치는 운전자본수준 연구

구원일 관광경영학회 2020 관광경영연구 Vol.95 No.-

This study was to identify the working capital level and variables that may affect the hotel company's management performance and to present the decision-making direction necessary for managers. For this, 35 hotel companies were selected and analyzed the financial statements from 2011 to 2018. First, the management performance of hotel companies recorded a positive value on average, and the working capital level required to operate the company was measured as 18.08% of total assets. In other words, the overall condition is low, but operating conditions are good in that hotel companies operate mainly on fixed assets such as rooms. Second, the statistical analysis showed that management performance was significant at working capital, sales growth rate, debt ratio, company size, and atmospheric industry. However, the working capital level and sales growth rate were positively correlated, and negatively correlated with net working capital, debt ratio, and atmospheric industry. In other words, the higher the working capital, the current ratio, the better the management performance. Therefore, empirical analysis suggests that managers must manage the level of working capital required for corporate management, and that more liquid assets can improve corporate management performance. Therefore, managers of catering companies need to make decisions to manage and maintain working capital levels.

유아,유치부 : 우리를 구원하신 예수님을 만나요! ; 십자가는 구원이에요

연구원자료 장로회신학대학교 기독교교육연구원 2011 교육교회 Vol.400 No.-

쉽게 배우는 교리학교 : 구원

구원 기독교대한성결교회 활천사 2020 활천 Vol.797 No.4

외식기업의 현금보유에 대한 레버리지의 영향

구원일 관광경영학회 2019 관광경영연구 Vol.87 No.-

The purpose of this study is to find out the effect of leverage on the level of cash holdings and to help manager 's decision making. For this purpose, 46 out of 53 domestic foodservice companies, which have financial statements, confirmed the following results. First, the cash holding ratio is 63.398%, which indicates that a considerable amount of cash is needed to operate a foodservice companies. In addition, leverage is 55.335%, which is well managed. As for other variables, it is considered that the foodservice companies operate trend-oriented according to the consumption trend. Second, although the correlation coefficient is not high in the correlation analysis, most of them are related. In particular, cash holdings and leverage could be replaced, and leverage could be adjusted based on liquidity. Also, the higher the cash flow ratio, the higher the cash holdings. Third, the indicators that have an influence on the level of cash holdings are leverage, firm size, ratio of operating income to sales and net working capital. If leverage is high, or the size of the firm is large and the liquid assets are available, then the company does not need to hold a lot of cash. However, if the operating profit margin is high, cash inflow will increase. This suggests that the leverage of the food service company will affect the level of cash holdings, and it will be possible to secure cash by using liquid assets.

유아,유치부 : 우리를 구원하신 예수님을 만나요! ; 4월의 환경장식-우리를 위한 구원의 십자가

연구원자료 장로회신학대학교 기독교교육연구원 2011 교육교회 Vol.400 No.-

외식업 사업자의 면세농산물 등 의제매입세액 공제특례 인식도 조사

구원일 한국관광학회 2019 관광학연구 Vol.43 No.2

Despite the opinion that the tax purpose goal is not clear, the deemed input tax is very beneficial to the reduction of restaurant taxes. In other words, the majority of beneficiaries of this taxation system are restaurant businesses (96.5%). Therefore, this study was planned to grasp the awareness of the deemed input tax for restaurant business operators. First, as a result of investigating food ingredient cost factors, the food cost was 20~40%, and the ratio of exempted agricultural products to general taxability was high. Also, general taxpayers used a lot of exempted agricultural products. Second, it was found that foodservice operators were difficult to receive tax exemption, due to the refusal of issuance by the supplier and the transaction with the street vendor. Especially, the higher transactions where a tax bill could not be issued, the more difficult tax reduction was. Lastly, understanding of the exemption system for deemed input tax showed that the higher the experience of restaurants, the higher the understanding. This could be understood as a way of overcoming the management situation through the tax reduction and exemption from the viewpoint of the restaurants where the management situation was difficult. 의제매입세액공제제도는 조세 정책상의 목적이 명확하지 않다는 의견에도 불구하고 외식업 사업자의 조세경감에 큰 혜택을 주고 있다. 즉, 의제매입세액공제제도 수혜자의 대다수(96.5%)가 음식점업을 대표되는 외식업이라는 것이다. 이에 따라 본 연구는 외식업 사업자의 의제매입세액공제제도에 대한 인식을 파악하고자 계획되었다. 첫째, 식재료원가요인을 조사한 결과, 식재료원가는 20~40% 수준이며, 일반과세자에서 면세농산물 등의 비율이 높게 나타났다. 둘째, 외식업자들은 공급업체의 계산서 발행거부와 노점 구입으로 인해 조세감면을 받기 어려운 것으로 조사되었다. 특히, 계산서의 발급이 불가능한 거래가 높을수록 조세감면 혜택을 받지 못하는 것으로 파악되었다. 마지막으로 의제매입세액공제특례제도에 대한 이해도는 외식업 경력이 높을수록 이해도가 높게 나타났지만, 현재 적용되는 의제매입세액공제율은 낮다고 인식하고 있다. 이는 경영상황이 어려워지는 외식업 입장에서 조세감면을 통해 경영상황을 타개하려고 하는 것으로 이해할 수 있다.

테마파크 가상환경 놀이시설 경험이 관계품질과 재방문에 미치는 영향

구원일 한국관광학회 2018 관광학연구 Vol.42 No.6

With the development of information and communication technology (ICT), the virtual environment (VE) can be combined with the facilities of theme parks, thereby overcoming limitations of limited space and providing various attractions. The purpose of this study is to suggest the necessity of VE facilities to secure the competitiveness of theme parks by embracing the relationship between theme park visitors’ experience of VE facilities and relationship quality and revisit intention. For this purpose, correlation analysis and regression analysis were conducted for six factors identified through factor analysis. The following conclusions were drawn. VE experience had a relatively higher impact on satisfaction than trust on relationship quality. Visitors were more satisfied with their experience than with the information provided by theme parks or the reliability of park operations. Experience and relationship quality using VE had a low impact on revisits. This means that visitors are satisfied with the VE facilities, but there are difficulties with revisits because they require the consideration of various factors such as admission fees, time, and amusement facilities. Nevertheless, theme parks are expected to continuously introduce VE facilities for ICT development and competitiveness. 본 정보통신기술의 발달에 따라 테마파크 놀이시설에 VE가 반영되었고, 한정된 공간의 한계를 극복하면서 다양한 즐길거리를 제공하게 되었다. 이에 따라 본 연구에서는 테마파크 방문객의 VE 놀이시설 이용 경험과 관계품질 및 재방문 간의 관계를 파악함으로써, 테마파크 경쟁력 확보를 위한 VE 놀이시설의 필요성을 제시하고자 하였다. 이러한 목적에 따라 요인분석을 통해 확인된 6개의 요인을 대상으로 상관관계 분석과 회귀분석을 진행하였으며, 다음과 같은 결론을 도출하였다. VE 이용 경험은 관계품질 중 신뢰보다는 만족에 대해서 상대적으로 더 높은 영향력을 발휘하였다. 이는 방문객 입장에서 테마파크에서 제공하는 정보나 운영 신뢰성 보다는 직접 경험한 것에 대해 더 만족하는 것으로 추정할 수 있다. VE 이용 경험과 관계품질이 재방문에 대해서는 낮은 영향력을 기록하였다. 이는 방문객은 VE 놀이시설에 대해 신뢰하고 만족하지만, 재방문에 대해서는 놀이시설 뿐만 아니라 입장료, 시간 등의 다양한 요소들을 고려해야하므로 재방문으로 연결된다고 보기에는 어려운 점이 있다는 것이다. 테마파크는 ICT의 발달과 경쟁력 확보를 위해 지속적으로 VE 놀이시설을 도입할 것으로 사료된다.