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      • KCI등재

        벤처기업의 문제와 활성화방안 연구

        최승욱,김희규 대한경영정보학회 2000 경영과 정보연구 Vol.4 No.-

        The results of this study on problems and activation plans of venture business are as follows. First, to ensure substantiality of venture business 1) To prepare and support venture investment capital. 2) To make eggective use of founding capital of venture business. 3) To establish the overall supporting system for founding of venture business. 4) To maintain and ensure manpower for venture business. Second. to prepare investment base for venture business 1) To induce the enlargement of venture investment unions. 2) To ensure the sound trust of KOSDAQ. 3) To permantly setup angel capital investment market. 4) To ensure joint system for R&D and knowledge management, and so forth. Third, to promote environment for the founding of venture business 1) To enlarge and roar business incubator (BI) 2) To establish acts of venture complex. 3) To uplift creative tension feeling and entrepreneurship. 4) To maximum the support for adminstration approvals, and so forth. Fourth, to make global strategy for venture business 1) To furnish oversea venture chances for globaligation to venture business. 2) To operate information network. 3) To establish integrating system of oversea support offices. Fifth, to support capital and tax 1) To activate functions of investment organs. 2) To increase the number of venture investment company. 3) To permanently organige angel capitalists. 4) To reduce and exampt the corporation tax, and the like. Above mentioned results of this study have to be practiced, and in future, subdivided studies will be needed.

      • KCI등재

        산업체 위탁교육의 문제점과 개선을 위한 실증연구

        최승욱,Choi Seong-Wook 대한경영정보학회 1999 경영과 정보연구 Vol.3 No.-

        The results of a discussion among parties involved in the Industrial Educational Cooperation Program are as follows: 1. Ensure that students in the Continuing Education System have certain work experience as a prerequisite for admission. 2. Studies and evaluation methods should be diversified in order to give students better selection of lectures and credits. 3. Re-education system should be established, and a degree conferred through development of human resources and study terms. 4. Educate students by cooperating between the union of industries and that of the colleges. 5. Students are satisfied about the intensive study by $\ulcorner$2+2$\lrcorner$ joint education which connects junior college and university. 6. Put into practice creative technical education for technological development by learning their classroom studying just as actual practice in the industrial field. I offer strategies for settlement of the Industrial Trust Education mentioned above, and urge the Ministry of Education to comply.

      • KCI등재
      • KCI등재

        성인에서 제2형 당뇨병을 동반한 울프람 유사 질환 1예

        최승욱,배수경,김현수,김경록,허기환,임성협,홍영애,정성창 대한내분비학회 2010 Endocrinology and metabolism Vol.25 No.2

        Wolfram-like disorder is one of the WFS1-related disorders that are caused by mutation of the WFS1 genes. WFS1-related disorders are classified as Wolfram syndrome, Wolfram like disorder and nonsyndromic low-frequency sensorineural hearing loss (DFNA6/14/38). Wolfram syndrome is known to DIDMOAD (diabetes insipidus, diabetes mellitus, optic atrophy and deafness), and it is an autosomal-recessive disorder that predisposes a patient to developing type 1 diabetes in association with progressive optic atrophy,and the disease shows various phenotypes. Wolfram like disorder is an autosomal-dominant disorder that predisposes a patient to develop type 2 diabetes in association with optic atrophy and hearing impairment. We experienced a case of Wolfram like disorder with diabetes, optic atrophy and sensorineural hearing loss in a 28-year-old woman who was admitted to our hospital. Our case demonstrated the E737K missense mutation on the WFS1 gene, which has been previously reported in the medical literature. The diagnosis of WFS1-related disorder was confirmed by the clinical features and molecular genetic testing of the WFS1 gene.

      • KCI등재

        운동프로그램이 심부전 환자의 심폐능력, 심장기능 및 삶의 질에 미치는 효과에 대한 메타분석

        최승욱 한국체육과학회 2023 한국체육과학회지 Vol.32 No.4

        The study conducted a meta-analysis on the effects of exercise programs on cardiorespiratory fitness, cardiac function, and quality of life in patients with heart failure. The results showed that exercise programs lasting less than 12 weeks had larger improvements in peak oxygen uptake (VO2peak), left ventricular ejection fraction, and quality of life compared to programs lasting 12 weeks or longer. Additionally, exercise programs consisting of less than 40 minutes had greater improvements in VO2peak and left ventricular ejection fraction compared to programs lasting 40 minutes or more, while the improvement in quality of life was greater in programs lasting 40 minutes or more than those lasting less than 40 minutes. This study compared and analyzed inconsistent previous studies, providing objective and systematic evidence for the design and foundational information of exercise programs for patients with heart failure.

      • KCI등재

        중소기업 기술.경영혁신과 경쟁력우위를 위한 전략경영 -원가절감과 매출액 증대를 중심으로-

        최승욱 대한경영정보학회 2001 경영과 정보연구 Vol.7 No.-

        The strategic management for Innovation and competetion of small and medium firms is practical innovation strategic of cost down and sales increace. Framework of the strategic management for thr forecast of changed industry and formal competetion. Practice and planning to the small and medium firms for innovation, cost down, sales increace, revolution management, etc. The results of study are as follows ; 1) study of pre-model for innovation and competetive advantage. 2) Draw of the creative factor for industrial structure analysis, cost advantage analysis and competetive advantage. 3) Exhibit of the practice model for strategic management approach. 4) Application and modification to the small and medium firms for results of study.

      • KCI등재

        감사인 계속감사기간과 고객기업의 이익 지속성

        최승욱 한국국제회계학회 2017 국제회계연구 Vol.0 No.76

        Auditor tenure is associated with two perspectives. On the one hand, the perspective of auditor expertise argues that auditors’ better understanding of clients’ business and audit risk during the long auditor-client relationship can increase expertise. On the other hand, economic incentive perspective insists that loner tenure may be associated with reduced auditor independence due to higher client dependency. In this paper, I investigate the association between auditor tenure and client earnings persistence by extending prior perspectives. My empirical results show that the increase in auditor tenure is positively related with the client earnings persistence. This is consistent with both of the results which use the tenure itself or the natural logarithm of the tenure. The results show that the positive relation between auditor tenure and client earnings persistence are consistent in both Big and non-Big auditor as well as industry expert and non-expert auditor sub-samples. Furthermore, the increased earnings persistence is derived by only accruals but not by cash flows. In additional tests, the results are similar when the auditor mandatory rotation period is excluded. Also, considering the nonlinear relation between audit quality and audit tenure, I divided tenure into short, medium, and long and find that the result is more significant in the long tenure. 감사인의 계속감사기간은 그 기간이 길어질수록 고객기업에 대한 이해가 심화되고 경험과 지 식이 축적되어 감사인 전문성이 높아지는 것으로 보는 관점과, 감사인의 고객기업에 대한 의존 도 증가로 인한 독립성 훼손의 관점이 모두 존재한다. 본 연구는 이러한 상반되는 관점을 확장 하여 계속감사기간이 고객기업의 이익지속성에 미치는 영향을 조사하였다. 실증분석 결과, 계속감사기간의 증가는 고객기업의 이익 지속성과 양의 관계가 있었다. 이는 계속감사기간 및 계속감사기간의 자연로그값을 이용한 두 결과에서 모두 유사하였다. 이러한 결 과는 계속감사기간이 길수록 고객기업의 이익의 품질이 높아진다는 점에서 감사인 전문성 관점 을 지지하는 것으로 해석된다. 다음으로, 계속감사기간과 이익 지속성의 양의 관계의 원인을 살 펴보기 위하여 두 가지 분석을 하였다. 첫째, 표본을 감사인의 규모와 산업전문성의 여부에 따라 구분하였다. 그 결과, 감사인의 이러한 특성은 계속감사기간과 이익 지속성에 유의한 영향을 미 치지 않거나 한계적으로만 유의하였다. 둘째, 회계이익을 현금흐름과 발생액으로 나누었을 때, 계속감사기간에 따른 이익 지속성의 증가는 현금흐름보다 발생액에 기인하였다. 추가분석으로 감사인 강제교체 시기를 제외하거나, 계속감사기간의 비선형성을 고려하여 단기, 중기 및 장기로 구분하여 조사한 결과도 전술한 주요 분석 결과와 질적으로 동일하였다. 본 연구는 학계와 실무에 다음과 같은 공헌점을 가진다. 우선, 선행연구가 회계품질과 계속감 사기간과 관련하여 다소 혼재된 결과를 보인 것을 확장하여 계속감사기간이 고객기업의 이익 지 속성에 유의한 영향을 미친다는 것을 보고하였다. 특히 그 원인을 조사한 결과 감사인 규모나 산업전문성에 따른 효과는 제한적이었으며, 이익의 구성요소 중 발생액을 통해 이익의 지속성이 유지된다는 것은 후속 연구와 회계감사 실무자들에게 시사점을 제시한다.

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