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카지노 산업에서 다른 고객들에 대한 소비자 자신의 인지가 후행변수 형성에 미치는 역할에 관한 연구: 테이블 게임을 중심으로
황진수 ( Jin Soo Hwang ) 한국호텔리조트학회 2015 호텔리조트연구 Vol.14 No.3
The purpose of this study is to explore the important role of other customer perceptions (OCP) at casino table games. More specifically, it was hypothesized that three dimensions of OCP (similarity, physical appearance, and suitable behavior) play an important role in the formation of customer satisfaction. In addition, it was proposed that there is a positive relationship between customer satisfaction and revisit intentions. This study collected data from 221 casino table customers in order to identify theoretical relationships among constructs. The results of data analysis showed that all three dimensions of OCP have a positive influence on customer satisfaction, which in turn positively affects revisit intentions. The important managerial implications of these findings are then discussed in the latter part of the article.
경영환경과 감사환경 간의 관련성이 회계투명성에 미치는 영향
황진수(Jin-Soo Hwang),임종옥(Jong-Ok Lim) 한국산업경제학회 2017 산업경제연구 Vol.30 No.3
본 연구의 목적은 경영환경과 감사환경 간의 관련성이 회계투명성에 미치는 영향을 분석하는 것이다. 본 연구는 한국기업지배구조원의 ESG 평가결과를 이용하여 2012년부터 2016년까지 5년간 2,194개 기업-연도를 연구표본으로 선정, 관련 기업 자료를 데이터가이드에서 수집하고, SAS 9.4 통계처리프로그램을 이용하여 분석하였다. 본 연구의 회계투명성을 대리하는 변수로서 재량적 유동발생액의 음(-)의 절대값을 이용하였다. 회귀분석의 결과, 경영환경과 감사환경의 관련성이 기대한 바와 같이 회계투명성에 음(-)의 영향을 미치고 있었다. 즉, 회계투명성은 경영환경 변수뿐만 아니라 감사인환경 변수 상호간의 관련성에 의하여 결정되며, 관련성이 증가하면 회계투명성이 감소하고, 관련성이 감소하면 회계투명성이 증가함을 의미한다. 그리고 기대한 바와 같이 경영환경 변수 중에서 지배구조와 경영구조, 그리고 감사환경 변수인 감사인유형과 감사지속성 변수는 회계투명성 변수와 유의한 양(+)의 영향을 나타내고 있어서 본 연구의 기대 및 선행연구의 결과와는 동일한 결과이다. 본 연구를 통해 회계투명성 강화를 위해 지정감사제의 제도적 도입 및 경영환경과 감사환경의 상호관련성 분석을 통해 우리나라 기업의 회계투명성을 향상시킬 수 있는 동기부여가 될 수 있을 것이다. The purpose of this study is to analyze the effect of the relationship between the management environment and audit environment on accounting transparency. This study selected 2,194 company-year(2012-2016), and the relevant company data were collected from the Data Guide and analyzed using SAS 9.4 statistical processing program. This study used the negative absolute value of discretionary current accruals as a proxy for accounting transparency. The relationship between the management environment and the audit environment had negative effects on the accounting transparency as expected. The accounting transparency is determined by the relationship between auditor environmental variables as well as management environment variables. And as expected, the management environment and the audit environment variables have a significant positive effect on the accounting transparency. These results are consistent with the expectations of this study and previous studies. This study suggests that institutional introduction of designated audit system is needed to enhance the accounting transparency. In addition, it can be motivated to improve the accounting transparency of Korean companies by analyzing the interrelation between management environment and audit environment.
지식공유의 조직성과에 대한 영향력과 성과주의 조직문화의 조절효과 검증
황진수(Hwang, Jin-Soo) 한국산업경제학회 2020 산업경제연구 Vol.33 No.2
본 연구는 지식공유의 조직성과에 대한 영향력을 확인하고, 이 과정에서 성과주의 조직문화의 조절효과를 검증하는 것을 목적으로 하고 있다. 이를 위해 본 연구는 선행연구를 기초로 이론적 모델을 설정하고, 설정된 모델은 실증분석을 통해 검증하는 현장연구에 의해 이루어졌으며, 가설검증은 다중회귀분석과 계층적 회귀분석을 이용하였다. 설문지는 전라북도에 소재하는 140명의 기업체 근로자를 대상으로 하였으며, 표본은 편의추출 방식을 이용하였다. 분석결과는 다음과 같다. 첫째, 지식공유는 조직성과에 긍정적인 영향을 미치고 있으며 특히 직무만족은 지식수집에서, 조직몰입은 지식기부행동에서 높게 나타났다. 둘째, 지식공유와 조직성과에서 성과주의 조직문화의 조절효과는 인정되고 있으며 특히 직무만족은 지식수집에서, 조직몰입은 지식기부행동에서 높게 나타나고 있다. 따라서 본 연구는 중요한 경영자산으로 효율적인 지식공유의 방법과 중요성을 강조하고, 이 과정에서 최근 정착되고 있는 성과주의 조직문화의 중요성을 제시하고 있다. 또한 본 연구결과는 효율적인 지식공유 방안을 제시함으로서 개인의 성장과 기업의 발전을 위한 기초자료로써 유용하게 활용될 것으로 본다. The purpose of this study was the analysis of organizational performance by employee’s knowledge sharing behavior(knowledge donating, knowledge collecting) and to verify the moderation effects of performance-oriented organizational culture. For verification the purpose of this study established the variable as followings; First, the independence variable established the employee’s knowledge sharing. Second, the result variable established the organizational performance(job satisfaction and organizational commitment). Third, the modification variable established the performance-oriented organizational culture. To investigate the variable inter-relationship used the regression analysis, and 140" corporate employees who had worked in Chunbuk province were studied. The results of this study were as follows: First, as a result of regression analysis to find out effects of employee’s knowledge sharing to the organizational performance. Second, it tested the positive influence of modification variable by the performance-oriented organizational culture.
동서양 심성론의 측면에서 본 왕양명의 양지(良知)의 자족성(自足性)에 대한 고찰
황진수 ( Hwang Jin-soo ) 충남대학교 유학연구소 2019 유학연구 Vol.47 No.-
In this paper, we will look into whether the Intuitive Knowledge(良知) coming from Wang Yang Ming(renowned philosopher of Ming Dynasty)'s opinion of Extension of Intuitive Knowledge(致良知) really has the Self-sufficiency(自足性) as he claimed. The dictionary definition of 'self-sufficiency' says 'the state of being sufficiently enough', and this means that the addition of any other value to the one who does not possess that value will not increase one's own value further, in other words, 'perfectly complete and enough'. Yang Ming maintained The Tao(道) of saint is self-sufficient with my human nature, and it was wrong for me to seek for Li(理) from outside things in the past, and There is no Li outside of my mind. This opinion has not changed much in his argument on the Extension of Intuitive Knowledge that he claimed in his later years. Yang Ming, after all, claimed that Intuitive Knowledge is very right Heaven Li(天理) and this cannot be obtained from the outside, and rather only should be sought for from the inner mind. Accordingly, the Intuitive of Virtue(德性之知) had been considered as Li by Yang Ming and Intuitive of Experience(見 聞之知) being as secondary. It is true that many different questions and opinions from other pre and post philosophers had been raised about his Extension of Intuitive Knowledge argument, that is by extending Intuitive Knowledge residing at his own mind to all other things on earth, he can finally realize and grasp all the Li's of those things. Thus, this paper has reviewed a variety of discourse on mind nature(心性) from the Pre-Qin down to Neo-Confucianism period, especially focusing on those Mengzi, Xunzi, LiGao(李翶), five philosophers of Northern Song Dynasty and Zhuxi's. In addition, also reviewed the Qi(氣) thought of Daizhen who was a famous philosopher from Qing Dynasty period. Besides, looked at the views of human nature, such as the ancient Western philosophers Prothagoras and Aristotle. Summarized and analyzed the meaning of the concept of Intuitive Knowledge described in various different terms and thoughts at << Chuan Xi Lu(傳習錄) >>, and reviewed as well those questions raised by his own student GuDongQiao in response to his teaching. In addition, also investigated Dasan's critics on Yang Ming's Extension of Intuitive Knowledge argument and the modern scientific perspectives on this. As a result, we could find out Yang Ming's argument that Intuitive Knowledge(良知) has the self-sufficiency(自足性) leading to the ethical and moral life was lacking the validity basis, and the need for the convergence research about two different concepts of Knowledge between Eastern and Western worlds.
황진수(Jin-Soo Hwang),임종옥(Jong-Ok Lim) 한국산업경제학회 2016 산업경제연구 Vol.29 No.5
본 연구는 경영자의 이익관리와 투자의사결정 간의 관계, 부채수준 및 현금흐름에 따른 이익관리와 투자의사결정과의 관계를 규명하는데 연구목적이 있다. 연구목적을 달성하기 위하여 2012부터 2015년까지 4년간 우리나라 유가증권시장에 상장된 제조기업을 대상으로 재무자료 및 증권자료를 수집하여 경영자의 이익관리가 투자의사결정에 미치는 영향을 포괄적으로 실증분석하였다. 분석결과, 경영자의 이익관리 수준에 따라 투자의사결정이 이루어지고 현금흐름은 투자의사결정에 덜 민감하였다. 부채수준이 낮은 경우 경영자의 이익관리 수준 및 현금흐름에 따라 투자의사결정이 이루어지지만, 부채수준이 높은 경우 경영자의 이익관리 수준에 따라 투자의사결정이 이루어지고 현금흐름은 투자의사결정에 덜 민감하다는 것을 보여 준다. 차이분석의 결과, 부채수준에 따라 경영자의 이익관리 수준, 현금흐름, 투자의사결정의 차이가 있었다. 그리고 현금흐름 수준에 따른 분석의 결과, 현금흐름수준이 낮은 경우 경영자의 이익관리 수준에 따라 투자의사결정이 이루어지지만, 현금흐름수준이 높은 경우 경영자의 이익관리 수준에 따라 투자의사결정이 덜 민감하였다. 본 연구는 경영자의 재량적 이익관리 수단을 이용하여 투자의사결정을 어떻게 행하고 있는가를 실증적으로 규명하였고, 기업의 부채수준과 현금흐름 수준이 경영자의 이익관리와 밀접한 관련성이 있음을 규명하였다는데 시사점이 있다. This study examines a correlation between earnings management of CEO and investment decision making of firms, and the effects of earnings management and investment decision making on debt level and cash flows. In order to achieve our research purposes, we collected financial data and securities data of manufacturing firms of KOSPI stock market in Korea for four years(2012-2015), and empirically examined the effects of earnings management on investment decision making. The results suggest that earnings management firms tend to be more sensitive to the investment decision making, and less sensitive to the cash flows during the study. Results also showed that in case of low debt level, earnings management firms tend to make investment decision depending on level of earnings management and cash flows, but in case of high debt level, earnings management firms tend to be more sensitive to the investment decision depending on level of earnings management, and less sensitive to the cash flows. And another results showed that in case of low cash flows level, earnings management firms tend to make investment decision depending on level of earnings management, but in case of high cash flows level, earnings management firms tend to be less sensitive to the investment decision depending on level of earnings management. This study will be a contribute that we found out that the det level and cash flow level are heavily related to earnings management of manager.
재가 요보호노인 부양자의 자원이용과 스트레스에 관한 연구
황진수(Jin Soo Hwang),김정님(Jung Nim Kim) 한국노년학회 2000 한국노년학 Vol.20 No.2
This study examines the relationship between resources and the state of stress in a care situation, and looks at the factors which impose stress on caregivers providing home-care for the frail elderly in Korea. The researcher interviewed 24 caregivers for the frail elderly aged 65 years old and over. The result is that although there are various levels of stress of the caregivers, the economic situation of the family and the frequency of resources use play the major roles in producing the level of stress. The major findings in this paper are as follows. 1. In cases where only a second caregiver is available(Type I ), the stress level of the main caregiver is influenced by his/her own physical condition and economic situation. 2. In cases where only private caregivers are available(TypeII ), the level of the main caregiver stress is influenced by his/her own physical condition and economic means to maintain a certain level of private help. 3. In cases where both second any caregivers and public helpers are available(TypeIII), the level of stress varies. Even where the physical conditions and economic situation of the caregivers are the same, the stress level depends on the religious faith of the caregivers. 4. In cases where both second caregivers and private caregivers are available(TypeIV), the level of stress depends on how well they are co-working for the care of the frail elderly.
황진수(Hwang Jin Soo) 한국노년학회 1996 한국노년학 Vol.16 No.1
This study is intended to make inquires into the welfare for the homed elderly confined of the social welfare delivery systems and focused on the problem confronting the Seoul Metropolitan Government in particular. This study discussed environmental elements such as the suppliers and consumers of welfare services, relationship of support and demand, and the function of welfare administration of local government prior to approaching the study issues posed. The administrative delivery system operating the welfare work for the homed elderly in the Seoul Metropolitan Government contained several problems. To make an example, those problems include the problem of mutual linkage of several institution among the senior-citizen welfare hall, the local community welfare hall, the public health center, and so on which are the subjects of the welfare work, the possibility of overlapped services being offered to the same senior citizen, the existence of the problem in mutual support system between the government agency and subject of the welfare work. It was pointed out that the improvement schemes of the delivery system include the establishment of the social policy office and senior-citizen welfare department, functional expansion and use, the reorganization of the unreasonable administrative organization, the publicity of the homed senior-citizen welfare work, and so on.
황진수(Hwang Jin Soo) 한국노년학회 1994 한국노년학 Vol.14 No.1
The current study emphasized the political role of the elderly in Korea, assuming that they participate in social activities. The present research investigated the political culture of Korea in that the clean and fair `political climate` should be expounded from the macroscopic viewpoint of political culture. Then, this study suggested that the political culture of Korea is in the process of transforming from parochial political culture and subjective political culture into participant political culture. The current study discussed what the elderly and their organizations should do in this process for the innovative movement of political culture, the innovation of value systems as the social movement, the political participation and problems of the elderly, and the role of the elderly in the process of election.
황진수(Hwang Jin Soo) 한국노인복지학회 1999 노인복지연구 Vol.6 No.-
This study is about a movement to protect the olds rights and interests, which is economically, socially and culturally in bad conditions. In this study, the ideology of movement to protect the olds rights and interests as a social movement was introduced and the requirements for being a successful social movement was arranged. Also, actual problems for the movement was analysed. for this purpose, the possibility and decisive factors of the movement, and its involvement with the policy were discussed and possible variables contained within the movement also described. In a way of the movement, introducing media and approaching to government, introducing media and approaching to government administrative office and to judicial authorities are taken into consideration as inevitable. this study also appraised the movement to protect senior` rights and interest as a NGO level of movement