중ㆍ소 건설업 조세지원제도의 실무 활용실태 인식에 따른 개선방안 연구

황욱선(Hwang Ug-Sun),이상현(Lee Sang-Hyun) 한국국제회계학회 2008 국제회계연구 Vol.0 No.22

정부에서는 제조업 중심의 중소기업 조세지원제도를 활용하고 있다. 업종별 중소기업 차이가 존재할 수 있기 때문에 세분화하여 분석해야 할 것이다. 특히 최근 건설업 회계기준의 제정으로 건설업은 회계분야에서 독립적인 비중을 차지하고 있다. 따라서 중소 건설업을 중심으로 조세지원제도에 대한 실태와 활용효과를 분석해야 할 필요성이 존재하는 것이다. 이 연구에서는 중ㆍ소 건설업의 각 특성에 따라 현행 세제상의 지원제도가 실무상에서 유효성을 가지고 있는 가를 실증적 분석하여, 그에 따라 개선방안을 도출하였다. 연구결과 첫째, 건설업의 경우 세무당국에서는 규모 및 매출액 그리고 창업연도 등의 특징에 따라 조세지원제도를 수용하는 매체가 다양하기 때문에 다양한 방법으로 지원제도의 활용도를 높일 수 있도록 적극적으로 지원 하는 정책이 필요하다. 둘째, 중ㆍ소 건설업에서도 세무행정의 간소화 및 조세지원제도의 간편화가 규모에 관계없이 전반적으로 필요하였다. Policies related to construction industry have been carried out not in terms of supporting but in terms of regulating. Especially, tax support system has been carried out just for manufacture industry. In this study, to examine whether tax support system can be utilized for construction industry, current situations related to tax support system for small-medium construction companies are analyzed. Taxes authorities should think of measures to support small-medium businesses positively improvement plan and make general individuals and companies well-informed of governmental tax support systems, encouraging them to utilize governmental tax system actively. To let small-medium construction businesses subjects should be applied simple tax rate to in terms of some effective tax support systems.

도시축제 서비스품질이 방문객의 중요도ㆍ만족도와 행동의도에 미치는 영향 -원주 다이내믹페스티벌을 대상으로-

황욱선 ( Hwang Ug-sun ) 한국관광산업학회 2016 Tourism Research Vol.41 No.3

최근 각 지방자치단체는 혁신도시, 기업도시, 신도시 개념 등의 도시화가 진행되고 있다. 그리고 각도시는 전통적인 지역축제와는 다른 도시축제 프로그램을 구성하여 실행하고 있다. 축제는 참여하는 방문객 서비스품질 요구에 적합해야 성공하는 것이다. 따라서 본 연구에서는 제 5회 “원주 다이내믹페스티벌” 방문객을 대상으로 축제 전에 생각했던 서비스품질 중요도와 축제 후에 느꼈던 서비스품질만족도사이의 차이가 존재하는지를 분석한다. 그리고 어떠한 서비스품질의 중요도와 만족도 요인이 방문객의 행동의도에 유의적인 영향을 미치는지를 분석하는 것이 연구목적이다. 그 결과 축제 서비스품질의 중요도와 만족도 관련 26개 문항이 모두 p< .05에서 유의적인 차이가 나타났다. 결국 원주 다이내믹페스티벌 축제 방문객들은 축제 서비스품질 중 중요하게 생각했던 것과 만족했던 것과는 전반적인 차이가 존재한다는 것이다. 그러므로 가설 1은 채택되었다. 또한 도시축제 서비스품질 요인들 중 홍보 및 흥미유도 변수들은 중요도와 만족도 요인 모두에서 동일하게 행동의도에 유의적으로 나타났다. 타 요인들은 모두 기각되었다. 그리하여 가설 2와 가설 3은 부분적으로 채택되었다. 이 결과는 원주 다이내믹페스티벌이 5회에 불과한 신생 도시축제이기 때문에, 주최 측은 홍보 및 흥미유도에 우선적인 집중이 필요한 것을 시사한다. Recent local governments have become innovative cities such as urbanization proceeds, company town, new town concept. And each is different from traditional local festival city festival program with the running. Festivals are to succeed quality of service shall be suitable for visitors to participate. In this study, analyze whether there is a difference between the 5th "Wonju Dynamic Festival" thought to target the visitors before the festival service quality, importance and quality of service satisfaction felt after the festival. and, Factors of importance and satisfaction with the quality of any service it is for research purposes to analyze influence a significant impact on the visitor``s behavior intention. As a result, all 26 questions related to the importance and satisfaction of the festival service quality are shown in significantly different from p < .05. Eventually "Wonju Dynamic Festival"’s visitors is that the difference in overall satisfaction than those who were serious about quality of service during the festival there. Therefore, Hypothesis 1 was adopted. Also, promotion and interest induced variables of the city festival service quality factors were analysed to significant the behavior intention the same in both importance and satisfaction factors. Other factors have all been dismissed. Thus hypothesis 2 and 3 hypothesis was adopted in part. The results suggest that, because only in this new city festival five times "Wonju Dynamic Festival", focused on the primary side neeed to promote judo and interesting organized.

일반건설업의 직접시공과 하도급시공의 공사원가 및 수익성 비교분석

황욱선 ( Ug Sun Hwang ),이현숙 ( Hyun Suk Lee ) 한국산학경영학회 2006 산학경영연구 Vol.19 No.1

연구논문(硏究論文) : 지역관광 체험프로그램이 지역브랜드 이미지, 행동의도, 체험만족도에 미치는 영향 - 원주관광 미션수행 오리엔티어링 프로그램 중심으로 -

황욱선 ( Ug Sun Hwang ) 한국관광산업학회 2015 Tourism Research Vol.40 No.1

각 지방자치단체는 각각의 지방특색에 맞는 여러 가지 축제프로그램을 시행하고 있다. 지역축제는 참여하는 관광객의 참여기준에 따라 다양한 체험을 바탕으로 한 프로그램을 기획해야 하며 경제적 파급효과를 고려해야 한다. 그리하여 어떠한 축제프로그램이 그 지역을 위해서 유용한지를 찾아내야 한다. 본 연구에서는 원주시에서 시행하는 제 1회 미션수행 오리엔티어링 지역프로그램에 대한 효과를 검증하는 것이 목적이다. 즉, 이 프로그램 요인이 지역브랜드 이미지와 체험만족도 그리고 행동의도에 유의적인 영향을 끼쳤는지를 실증적으로 검증하였다. 또한 지역브랜드 이미지, 행동의도, 만족도 사이의 유의적인 영향에 대하여도 분석하였다. 그 결과 미션수행 오리엔티어링 지역관광 체험프로그램 수행은 각 설명변수 지역브랜드 이미지, 관광객 체험만족도 및 행동의도에 유의적인 영향을 미쳤다. 또한 각 독립변수들 간의 영향력 분석에서는 지역브랜드 이미지가 행동의도에 유의적으로 영향을 미치는 것으로 분석되었다. 따라서 차후에도 이 프로그램을 실행한다면 성공적인 축제가 될 것임을 시사한다. 하지만 행동의도-체험만족도, 지역브랜드 이미지-체험만족도에서는 회귀분석의 다중공선성 문제가 나타나 채택하지 못하였다. 본 연구의 연구결과를 지역축제 선행연구와 비교했을 때, 각 연구결과들이 각 지역축제에 따라 다르게 나타난다는 것이다. 이것은 각 지역의 프로그램마다의 특색이 다르기 때문일 것이다. 그러므로 각 지방자치단체에서는 각각의 프로그램에 대한 유용성 검증에 의하여 차기년도 각 프로그램 진행 여부를 확인하는 것이 필요함을 시사한다. 각 지방자치단체는 다양한 지역축제 프로그램을 구성하여 최초로 수행하고 난 후에는 반드시 명확한 실증검증을 실행하여 차기의 수행여부를 확정지어야 할 것이다. 경제적인 낭비에 의한 보여주기 성과위주 지역축제를 추출해야 할 것이다. Local governments have implemented a variety of festival programs reflecting the local characteristics. Considering tourists`` criteria and the economic impact, festival programs should be developed to provide a variety of experiences. Thus, it is important to find what festival programs will contribute to the region. This study aims to verify the impact of the orienteering program held for the first time in Wonju. Specifically, this study examines the effects of the program elements on brand image behavioral intention, and satisfaction associated with the region. The results show that the program elements significantly influenced brand image, behavioral intention, and satisfaction and that brand image also significantly influenced behavioral intention. This implies that implementing this program contributes to the successful festival. However, the relationships between behavioral intention and satisfaction and between brand image and behavioral intention was not significant due to the multicollinearity of the relationships. Compared with previous studies on other festivals, the current results show that each festival has different characteristics. The current results indicate that analyzing the effectiveness of festival programs is very important, suggesting that future programs should be decided based on the accurate analysis. Such accurate analysis will help to exclude festival programs that result in a waste of budget.

DACUM Method에 의한 미용관련학과의 미용경영 교과목 개발 연구

황욱선 ( Ug Sun Hwang ) 한국미용학회 2013 한국미용학회지 Vol.19 No.3

In order to work in the beauty industries, the job-seeker should know not only beauty skills but also beauty management. It is obvious that management ability is vital for success in the beauty industry. To apply this reality to undergraduate programs, the current 4-year school curriculum should be changed. Currently only 4-6 credits of management courses are required. The purpose of this project is to develop the 4-year undergraduate programs of the beauty major with using the DACUM technique. The DACUM technique is a research-based methodology to identify important competencies and to reach a consensus, and the DACUM technique is used frequently in other industries. The results are following. First, 27 credits of the beauty management are needed so that they can work effectively. 3- 6 credits of the beauty management are not sufficient to fulfill. Second, the subjects are following; Beauty CRM, Beauty OPM, Beauty IT, Beauty Marketing, Beauty Case study, Beauty Accounting·Tax, Beauty Business plan, Beauty Managerial Accounting, Beauty HRD. Applying these curriculums to the beauty major could be differentiated 4-year college graduates from high school or 2 year college graduates.

빅데이터 활용에 의한 리조트 관광객의 소비성향 분석

황욱선 ( Hwang Ug-sun ),민정기 ( Min Jung-ki ) 한국호텔리조트학회(구 한국호텔리조트카지노산학학회) 2017 호텔리조트연구 Vol.16 No.2

The objective of this research is to survey the perception trend analysis of resort among various accommodations by analyzing big data of resort-related data from social media (SNS) and to provide resort industry practical and useful information on how to respond on the result from the big data analysis. In order to do that, this paper analyzed the followings: 1) Network analysis with degree centrality, closeness centrality, betweenness centrality and eigenvector centrality by using Textom, UCINET6 and NetDraw, and 2) CONCOR analysis to find clusters and to see what kinds of relationships are present among them. As a result, words such as `event`, `resort`, `travel`, `package`, `family`, `family travel`, `reservation`, `goods`, `discount`, `preparation`, `tourist site`, `utilization`, `recommendation`, `ti-me` are top ranked in frequency ratio and all of centrality ratios. Especially, `event`, `resort` and `travel` played a key role. Therefore, from the point of suppliers` view, it suggests that the suppliers should prepare various information to customers regarding those words. Cluster of words of `resort`, `family`, `package`, `hotel`, `travel`, `family travel`, `jeju`, `re-servation`, `price`, `ocean`, `vacation`, `moment`, `spa`, `luxury` is organized of those very high on web visibility. This cluster is correlated to all of 5 other clusters. Consequently, the resort management companies in Jeju island could utilize the findings such that customers who want to visit a resort in ocean area are very interested in family travel package offered by the ocean resorts for their marketing promotions.

觀光客들의 性格有形과 유럽 韓人民泊 選擇屬性간의 關係 연구

黃煜善(Hwang, Ug-Sun),李孝貞(Lee, Hyo-Jung) 청운대학교 관광산업연구소 2015 관광산업연구 Vol.9 No.1

Recently, the ratio of Korean tourists in Europe has been increasing. Therefore the tourism suppliers should create profit from tourists’satisfactions w hich focused on individual’s styles. T his study aim s to find out about the conditions for tourists based on to use Korean B & B in Europe depending on different type of characters. A lso this study exam ined statistical properties of population, methods used for reservation, m otives of travel respect to selecting K orean B & B in Europe. The result of this study show s that there w as a significant relationship betw een tourist’s characters and select Properties in part of the K orean B & B in Europe. In other words,Both self- direction type and steady pursuit type are consider m eal- related services im portant. In addition, the steady pursuit type w ants to offering travel inform ation when selecting a Korean B & B in Europe. A lso, It is also show n that statistical properties of population, methods used for reservation, motives of travel respect to tourists’s elects the influence of the Korean B & B in Europe. Therefore, This study show s that it have the effect on increasing the guests’s atisfaction and increasing the share of the Korean B & B in Europe through the Korean B & B owners offer differentiated services based on type of tourists’characters.

IPA 분석에 따른 외국인 방문객의 도시축제 서비스품질 평가 연구 - 원주 다이내믹페스티벌을 대상으로 -

황욱선 ( Hwang Ug-sun ) 한국호텔리조트학회(구 한국호텔리조트카지노산학학회) 2016 호텔리조트연구 Vol.15 No.4

Foreign visitors of the festival city can be different from a desire for quality of service and domestic visitors. In particular, The carnival group contest of the city festival "Wonju Dynamic Festival" is important to have the quality of service in preparation for various foreign organizations because they encourage the participation of foreigners. Therefore, The present study aims to investigate the city festival, "Wonju Dynamic Festival" importance factors of satisfaction, quality of service by the IPA analysis technique to target the foreign visitors at the festival. That is, analyzed whether there is a difference between thought to target the foreign visitors before the festival service quality, importance and quality of service satisfaction felt after the festival. As a result, The importance of service quality elements, product quality, a seating area, bathroom, cleanliness, etc. showed a lower priority than the satisfaction. Therefore, The organizers should focus on a preferred improvement of this element. Organizers will be equipped with surveillance stay by agents to crack the deterioration of product quality. In addition, The streets of the city festival, a seating area, bathroom, etc. should work on quantitative and qualitative rise so clean, fully utilized.

IPA를 활용한 도시축제 “원주 다이내믹페스티벌”의 서비스품질 평가 연구

황욱선 ( Hwang Ug Sun ) 한국호텔리조트학회(구 한국호텔리조트카지노산학학회) 2016 호텔리조트연구 Vol.15 No.3

Recent urban festivals should be made because the rapidly expanding, and do not be included in the existing traditional local festivals each city by independent research Urban Festival. In this study, the five new city festival "wonju dynamic Festival" in the subject, analyzed the difference between the importance and satisfaction of the quality of festival service. The results are shown in significantly (p <.05, .000). IPA analysis was performed to extract the factors considering the importance and satisfaction of the festival city at the same time. As a result, the side held to consider urgently the fourth quadrant (centralization efforts oriented: concentrate here) included the guidance system, commodity prices, food prices, convenient parking, seating area, cleanliness etc.

IPA를 活用한 祝祭 서비스 品質의 重要度 滿足度가 訪韓 외래 觀光客의 觀光行動에 미치는 影響

黃煜善(Hwang, Ug-Sun),李敎眞(Lee, Kyo-Jin) 청운대학교 관광산업연구소 2013 관광산업연구 Vol.7 No.1

The purpose of this study is to provide helpful information to allow festival administration to manage festival ’s service quality and to gain competitiveness by comparing other festivals by analyzing how importance and satisfaction effect behavior of festival participants about festival ’s service quality. Subject targeted 115 foreign tourists of ‘2012 International Firework Festival ’. Of the data collected, 104 copies of answers were verified and used in final analysis and the other 11 copies that were judged as weak or partially responded were not verified. For the data processing, frequency analysis, t-test, reliability analysis, factor analysis, regression analysis, IPA analysis were conducted. As a result, first, in the IPA analysis of festival service quality, the 4th quarter factors were relevant to guidance facilities, kindness of personnel, diverse products, and commodity prices. Second, programs and human services, hygiene and convenience service, etc. affects intention of behavior and recommendation that gives effects to importance of service quality factor. Third, among the behavior intention that affects service quality satisfaction, only promoting and guiding factors were affecting intention of recommendation.