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      • KCI등재

        유통경영 관련된 세무대리인의 개별 특성이 사무실 종사자의 직무만족도에 미치는 영향

        송호달 ( Song Ho Dal ) 한국유통경영학회(구 한국유통정보학회) 2017 유통경영학회지 Vol.20 No.4

        구성원들의 직무만족은 그 조직의 효과성과 관련하여 직무에 대한 만족감은 조직의 성과에 중요한 영향을 미치게 된다. 따라서 구성원들의 직무만족과 조직 성과 간의 직접적 관련성을 파악하기 위해 그 요인을 규명하는 일은 대단히 중요한 일이다. 본 연구에서는 세무대리인의 개인적 특성에 따라 종사자들의 직무 만족도가 다를 것이라는 가정 하에서 세무대리인의 개년, 업수, 자격취득의 형태여부, 종사자의 수에 의한 사무실의 규모 등이 업무담의 정도, 급여 및 복지수준, 상급자와의 관계, 동료 간의 협조정도, 연중 특별한 시기 업무수행시의 인정정도, 사무실의 환경 등을 중심으로 분석하였다. 분석결과 일반적으로는 세무대리인의 개별 특성이나 여건이 종사자들의 직무 만족도에 영향을 미친다고 볼 수 없으나 업무 부담이나 동료 간의 협조에 있어서는 사무실 규모를 나타내는 종사자의 수와 관계가 있다고 보여지며, 사무실의 환경에 있어서도 세무대리인의 자격취득 형태와 관계가 있는 것으로 나타났다. Job satisfaction of office workers gives a critical importance to the performance of the organization concerning the effectiveness of the organization. Therefore, study to identify the factor to figure out the direct relevance between the job satisfaction of the members and the organization performance is very important. This study analyzed focused on number of years of tax accountants opening the office, kind of qualification possessed, degree of work burden concerning size of the office due to the number of employees, salary and welfare, relationship with supervisor, cooperation degree between colleagues, degree of recognition when performing work in the special term of the year, office environment, etc. based on the presumption that job satisfaction of the members will be difference by individual characteristics of tax agents. It figured that individual characteristic or condition of the tax accountants do not influence the job satisfaction of the members, but it seems there is a relationship with the number of members that show the scale of the company in case of work burden or cooperation with the co-workers, and also the kind of qualification possessed by tax accountants in the office environment. Key words: Job Satisfaction, Tax Accountants, Office Workers

      • KCI등재

        할인점의 이미지 , 속성이 고객의 스토어 선택에 미치는 영향과 마케팅전략

        권기대(Ki Dae Kwon),송호달(Ho Dal Song) 한국유통경영학회 1998 유통경영학회지 Vol.1 No.-

        최근 유통업체에서 할인점을 다점포화하는 전략을 수립·이행하는 과정에서 본 연구는 고객으로 하여금 할인점에 대해 지각하고 있는 이미지가 스토어 선택에 미치는 영향과 할인점의 속성이 스토어 선택에 미치는 영향을 검토하고자 하며 분석의 결과를 활용하여 할인점의 마케팅전략을 수립하는데 매우 중차대한 의미가 있다. 본 연구를 수행하기 위해서 경인지역에 거주하는 쇼핑고객들을 분석대상으로 하였다. 실증연구를 위한 자료의 수집을 위해서 면담설문조사가 실시되었으며, 신뢰성을 크론바하 알파(Cronbach`s α)로, 타당성을 요인분석으로 검토한 후 회귀분석을 통하여 가설검증을 시도하였다. 연구의 결과, `할인점의 이미지는 스토어 선택에 긍정적이 영향을 미칠 것이다`라는 가설은 지지되었으며, `할인점의 속성(제품속성, 점포의 매력도, 구매가치)은 스토어 선택에 긍정적인 영향을 미칠 것이다`라는 가설은 부분적으로 지지되었다.

      • Ethnographic Interview 接近方法을 통한 口傳커뮤니케이션(WOM:Word of Mouth Communication)의 硏究領域

        宋浩達,金昶鎬 龍仁大學校 1995 용인대학교 논문집 Vol.11 No.-

        WOM(word of mouth communication) has a wide range and inciudes many factors. In spite of WOM effect and it's importance, Studying how the WOM works is difficult because of various methodology involved and how it is implicated. To find the answer, the goal is to redefine what WOM is and explain it's phenomenon by way of the Ethnographic Interview Process. The paper is organized as follows; The first section is a descriptive study which will lead to goal and direction. In the second section there will be overview of the WOM phenomenon and it's methodology. The third section covers the ethnographic interview process, it's purpose and results. The last section will sum up the WOM study and explain kt's implications. Because of the vague manner of which WOM originates, an ethnographic or a more naturalistic approach was used to study this phenomenon. After the Ethnographic Interview process was done, it led me to drive the research areas: WOM motive, WOM contents and types and the end results or the effects If WOM. The WOM effect area two in terms of a dyadic situation, from the sender to the receivers there is a motive behind both. The subject or types of WOM are related directly by it's contents, such as personal experience, ether positive or negative. Major trends in WOM, it's effects and influence, can be conformed. The boundaries of WOM has ambiguities because of the nature of the study. The answer in WOM research is developing a strategic model which can be applicative toward a marketing activity The major problems in WOM research are measurements, implements, and methodology. To understand the WOM phenomenon, the researcher must define a marketing position and solve it's scale of measurements. When these measurements are defined, we can modelize the WOM strategy.

      • 韓ㆍ美 會計公示制度의 比較

        宋浩達 龍仁大學校 1994 용인대학교 논문집 Vol.10 No.-

        The purpose of this study is to know the accounting disclosure under the securities market of Korea's and America's, and to point out problems of the accounting disclosure system of Korea's and propose improvements of the accounting disclosure system of Korea through comparing those parts of accounting information. According to changes of environment in company, user's demand of accounting information for company has become various. Therefore, management on proper accounting information system which provide useful accounting information to different user, become very important issue to companty. User of information can make decision for economic side, but our country still leaves much to be desired in contrast with developed America although accounting disclosure system has been developing on the basis of accounting standard.

      • 한국의 환경원가 계산실태와 관리적 유용성

        송호달,정길채 용인대학교 산업경영연구소 1998 산업경영논총 Vol.4 No.-

        Environmental expenditures are a major issue facing Korean corporations with increasing concern for environmental information by business enterprises has been the subject of substantial research for the past several decades. Surveys in a number of studies show and increasing trend of disclosing such information statements. there has been an increase of empirical studies on reporting practices in recent years(Ingram and Frazier, 1980; Wiseman, 1982; Freedman and Jaggi, 1996) These studies provide insights into the number of companies disclosing environmental information. Korea economy has accelerated the expansion and globalization of business enterprises in recent years. Many cases of river pollution caused by effluents discharged by some Korea firms have caused even greater concern about the environmental damages. The purpose of this study is to investigate the nature of the first environmental disclosure by Korean listing corporations in terms of quantity of the investment and expenditures. This study provides the empirical evidence in Korea regarding the environmental investment and expenditure disclosure in corporate financial statements. And this study suggests managerial implications about the treatments of environmental expenditure. The sample firms comprised all of the 660 companies that disclosed some amount of environmental information in the supplementary footnotes of 1997 audited interim financial statements in accordance with GAAP.

      • 동양적 철학에 근거한 상인관 : 범려, 호설암, 호암의 경영철학을 중심으로

        송호달 용인대학교 인문사회과학연구소 2007 인문사회논총 Vol.- No.14

        These days, corporate environment has been converted to open system for the improvement of competitiveness and along with this, the more moral requirement is needed to CEO. Now, executives with ethical mind can only survive and make improvement in his corporation through the right intention and model behaviour. According to internationalization, trade between western and eastern culture has been largely increased and traditional values of each other has been mixed. Therefore, it's hard to divide philosophy western and eastern as clearly as th past but it would be good to assume that ethical business philosophy can be affected by the background of CEO and education. Then through the actual historical record, we can find out the root of eastern and western thought and it would be also meaningful to figure out the representative and famous businessmen of the past and their business philosophy along with their goal of practice. In this study, the objective is to find out the difference between eastern and western people's conscious and the basis of eastern philosophy. Also, I compared the business philosophy of Beom rye in the age of civil wars in China, Hoseolam in the age of late Chung dynasty and the late Hoam Lee Byung Chul in Korea to see if there was any commonality among them. 오늘날 세계시장의 변화에 따라 글로벌기업들의 경영자들 간에는 동서양인의 구분없이 능력있는 경영자를 우대하는 현실에서 이러한 경영자들의 가치관에 따라 기업의 명운이 달라질수 있다는 전제하에서 우선 범위를 좁혀, 지금까지 세월이 많이 지났지만 후세의 사람들에게 존경받고 있는 몇몇 상인들이 나름데로의 어떠한 상도를 가지고 운영했던가에 대해 알아보고 그들이 실천하고자 했던 가치관이 무엇이며, 그것이 동양적 철학사고와는 어떠한 관계가 있는지를 알아보고자 한다. 특히, 국제화에 따른 동서양문화의 교류가 심대해지고 서로간의 가치관이 혼재해 딱히 동서양간의 철학도 과거처럼 구분하기가 어려울 지경이나 기업의 최고경영자의 성장배경이나 교육등으로 인한 윤리적 경영철학을 실천하고자하는 노력에 따라서 달라질수 있다는 가정하에서 그 관계를 분석해보는 것은 나름데로 의미 있는일이라고 여겨진다. 이 논문에서는 그간의 사실적 자료를 근거로 연구자의 주관적인 판단에 따라 임의로 고대와 근대의 중국 상인, 그리고 현대 한국의 기업가를 중심으로분석해 보고자 한다.

      • 도덕경과 논어에 담긴 경영철학

        송호달 용인대학교 산업경영연구소 2011 산업경영논총 Vol.18 No.-

        Recently, many companies have experienced any confusion thanks to the aftereffect of western performance system by accepting global standard. Accordingly, the interests in the management philosophy and operational method of the companies, which are different to that from the Western under Chinese cultural sphere including China, Japan and Korea have been increased. Confucianism and Taoism have great effects on the ideal and strategy of merchants and enterprisers by supplying ideological root to East Asia to a certain degree. This study examines management philosophy by extracting contents related to management philosophy in Tao Te Ching and the Analects of Confucius, both of which are representative canons of Taoism and Confucianism respectively so that today's businessmen reflect their attitude.

      • 대학의 교육원가 분석 : 용인대학교를 중심으로 Focus on the yongin University

        송호달 용인대학교 산업경영연구소 2000 산업경영논총 Vol.6 No.-

        It is necessary for every university to calculate the its cost for the purpose of rationally planning and operation the educational expenses budget which is a kind of the strategic policy to adapt in a educational environmental changes. The cost analysis of university education should be based upon the concept of cost accounting. However, we are not really recognize the concept of cost accounting in our universisty level. This paper investigates the actual costs of educational expenses based upon the every college's financial statements at Yongin University for the periods of 1997 to 1999. The results will be applied to the standard educational cost accounting and tuition &ees as a fundamental basis in the future.

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