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      • 조직변수와 회계정보시스템의 성과에 관한 연구

        한정문,홍경찬 全州大學校 大學院 1997 全州大 論叢 Vol.8 No.-

        This survey introduces such highly influential factors based on the related literature review here in korean and aborad and examines their interrelation, and it is also examined developing stage of information system organization, if there is any difference in the importance of major factors that affects accounting information system performance in every growth phase, when the turning points, internal environment changes of company on the way from computer resource mangement tp data resource management is divided as marked ones, each low and high phases. The hypothesis based on the conceptual framwork can be largely divided in to two kinds ; the first hypothesis is on the relationships between the results of the accounting information system performance and major affecting factors and the second one is on relationships betwwen the development stage of information system dpt., and maf. The outcomes of empirical analysis of these hypothesis can be concluded like this : First, the correlation with the performance variables and four major affecting variables except the authority of information system dpt. has been proved to be significantly positive. Secondly, top management commitment is found to be related with two performance variables in every development stage. The relationships with user involvement indicate singnificant relevancy with performance variables in every development stage, but the relationship between use of system and user involvement has been more significantly presented in the low stage. From these result of analysis top management commitment is the most important factors in affecting the performance of accounting information system and interdependencu between the user dpt. and information system dpt., user involvement follows however., the authority of information system dpt. has no leverage.

      • 새로운 原價管理와 活動基準會計

        韓定汶 全州大學校 大學院 1995 全州大 論叢 Vol.6 No.-

        Cost accounting techniques based on such early business conditions stillprevail despite dramatic changes in manufacturing. Traditional cost accounting system provide little information on the sources of competitve advantage. Product costs are often so inaccurate they encourage management to adopt strategies that inhibit the improvement of manufacturing. Managers are encouraged to manage the allocation and absorption of overhead rather than strive to eliminate 'waste and improve operational performance. Conventional cost accounting systems assume that products and their corresponding production volume cause cost. They therfore make individual product items the focus of the cost system, and costs are classified as either direct or indirect to products. Traditional systems use production volume measures such as direct labor hours, machine hours, or material cost as allocation bases to attribute overhead costs to products. The activity-based cost accounting approach to cost management breaks down an organization into activities An activity desribes what an enterprise does-the way time is spent and the outputs of the process. The principal function of an activity is to convert resources(materials, labor, and technology) into outputs. Activity-based cost accounting identifies activities performed in an organization and determines their cost and performance(time and quality).

      • 기업의 예술지원활동과 마케팅전략에 관한 연구

        최원철,한정문 전주대학교 산업경영연구소 2000 産經論叢 Vol.19 No.1

        오늘날 기업은 문화예술의 후원자로서 중요한 역할을 담당하고 있다. 갈수록 심화되는 경쟁과 불안정한 경제 사정에 직면하여 미국 기업간에 지배적인 최근의 경향은 규모와 업종을 막론하고 지원은 하되, 기업 본연의 목표인 판매 증가, 이윤창출에 직접적인 도움이 되는 기업의 마케팅 전략에 따른 지원 방식이다. 본 연구에서는 미국 기업의 사례를 통해 기업의 문화예술 지원현황을 분석, 검토하여 미국의 문화예술지원체계에서 기업이 차지하는 역할과 현재의 지원 양상과 기업의 예술지원에 영향을 미치는 기업 내부적 요인들을 살펴본 다음 마케팅 전략에 입각한 구체적인 지원 사례들을 분석하였다. 이러한 사례를 연구한 것은 예술경영이 발전한 미국에 있어 문화예술의 발전과 활동에 기업이 지대한 공헌하고 있다는 것을 시사하고 있다는 점이다.

      • SCOPUSKCI등재
      • KCI등재

        The Process of Acculturation in Immigrant-Married Women in South Korea

        한정,천성,김은정 한국상담학회 2008 상담학연구 Vol.9 No.4

        Over the past decade, the number of international marriages in Korea has grown at a rapid rate. Currently there is a lack of knowledge and studies about immigrant marriages, specifically on how immigrant married women cope and adjust to life in Korea. The purpose of this research is to analyze the acculturation of five immigrant married women through the grounded theory approach. During the course of this research, the searchers were able to study and observe the major intellectual and emotional problems experienced by foreign spouses when adapting to the Korean culture; (1) how the environment influences adaptation to the Korean culture (2) how the spouses overcome problems and (3) what the processes of settlement are by foreign spouses. The research was conducted through a series of interviews and observations of five women participating in Korean language courses and cultural adjustment programs. These women went through three rounds of interviews. The data showed that language barriers, cultural differences, and identity crises are key factors that affect the women’s adjustment. The relationship with and support from the husband and in-laws influenced the women’s motivation to have a smooth and successful cultural adjustment. They experienced an emotional complication, isolation and confusion during the course of cultural adjustment. The core category in the adaptation process of the immigrant women was awareness of the difference and settlement as a community member. This research will provide insight into the experiences immigrant-married women endure while adjusting to their new lifestyles. The Korean government and cultural programs must recognize the growing number of interracial marriages and how this research can be used as a reference to learn how to help facilitate the acculturation process of immigrant married women.

      • KCI등재

        급성 심근경색증으로 재관류 치료를 시행받은 환자에서 내원시 백혈구 수와 심근 손상의 관계

        한정,연태진,홍의실,윤수인,기원,김학의,한지숙,김기석,배장환,황경국,김동운,조명찬 대한심장학회 2004 Korean Circulation Journal Vol.34 No.8

        Background and Objectives:The presence of leukocytosis in patients with acute myocardial infarction (AMI) has been reported to be related to the extent of MI and with the prognosis. However, whether the leukocytosis itself is a cause or result of the myocardial injury has not been determined. The relationship between the leukocyte count and the extent of myocardial injury was investigated in patients with AMI that had undergone reperfusion therapy. Subjects and Methods:Patients with AMI that had undergone thrombolysis (n=60) or primary PCI (n=36) were included. The initial leukocyte counts were analyzed with regard to the peak and initial CK-MB levels. The relationship between leukocytosis and the time elapsed from the onset of symptoms, infarct related coronary arteries and the proximity of the lesions were also investigated. Results:In both groups, the initial leukocyte count did not show a significant relationship with the initial CK-MB level or the time elapsed from symptoms onset, which could be an indication of the extent of early myocardial injury. Furthermore, no significant relationship was shown with the infarct related coronary artery or proximity of the lesion. However, a relationship was shown with the maximum CK-MB level, which could be an indication of the extent of myocardial injury following reperfusion therapy in both groups (p<0.01). Conclusion:This study suggests that the initial leukocyte count in patients with AMI might is an important prognostic factor that determines the extent of myocardial injury following reperfusion therapy, rather than being a simple indicator of the extent of early myocardial injury. 배경 및 목적: 급성 심근경색증 환자의 내원시 백혈구증가증은 심근경색의 크기와 양의 상관관계가 있으며, 환자의 불량한 예후와 연관이 있다고 알려져 있다. 그러나, 손상된 심근의 양이 많을수록 백혈구수가 증가하는지 혹은 증가된 백혈구가 더 큰 심근 손상을 유발하는지는 알려져 있지 않다. 본 연구는 급성 심근경색증으로 혈전용해치료를 시행 받은 환자와 관동맥중재술을 시행 받은 환자를 대상으로 응급실 내원 당시의 백혈구수와 재관류 치료 후의 심근 손상 정도와의 연관관계를 알아보고자 하였다. 방 법: 충북대병원 응급실을 방문하여 급성 심근경색증으로 진단 받은 환자 중 혈전용해치료(n=60) 혹은 관동맥중재술(n=36)을 시행 받은 환자들을 대상으로 하였다. 모든 환자들을 대상으로 내원시 말초혈액 백혈구수를 측정하였으며, 이를 증상 발현부터 응급실 내원시까지의 경과 시간, 내원시 Creatine Kinase(CK)-MB 수치, 재관류 치료 후 CK-MB의 최고치 및 상승치, 경색 관련 혈관 및 혈관 내 병변의 위치와 비교 분석하였다. 결 과: 혈전용해치료군과 관동맥중재술군 모두에서 내원시 백혈구수는 초기 심근 손상의 정도를 대변할 수 있는 내원시의 CK-MB 값 및 흉통의 발생부터 응급실에 도착할 때까지의 시간과는 유의한 상관관계가 없었고, 경색 관련 혈관 및 혈관 내 병변의 위치와도 유의한 상관관계를 보이지 않았다. 그러나, 양군 모두에서 내원시 백혈구수는 급성 심근경색증에 대한 재관류 치료 후의 심근 손상을 대변할 수 있는 입원 중 CK-MB의 최고치와 유의한 상관관계를 보였다(혈전용해치료군;r=0.34, p<0.01, 관동맥중재술군;r=0.45, p<0.01). 결 론: 급성 심근경색증 환자에서 응급실 내원시의 백혈구수는 초기 심근 손상의 정도에 의해 결정되는 단순한 변수라기보다는, 재관류 치료 후의 심근 손상의 정도를 결정하는 예후 인자중의 하나로 작용할 수도 있다고 생각된다.

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