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논문검색은 역시 페이퍼서치

한일경상논집검색

The Korean-Japanese Journal of Economics & Management Studies


  • - 주제 : 사회과학분야 > 경영학
  • - 성격 : 학술지
  • - 간기: 계간
  • - 국내 등재 : KCI 등재
  • - 해외 등재 : -
  • - ISSN : 1226-3877
  • - 간행물명 변경 사항 :
논문제목
수록 범위 : 35권 0호 (2006)

아시아 금융위기 이후의 한국과 일본의 회계기준국제화

최종윤 ( Jong Yoon Choi ) , 이상화 ( Sang Hwa Lee )
한일경상학회|한일경상논집  35권 0호, 2006 pp. 3-27 ( 총 25 pages)
6,500
초록보기
This study aims at comparing the change of accounting systems of Korea and Japan in dealing with global accounting standards, the degree of conformity of each country`s accounting standards to the international accounting standards and the strategies for global accounting standards. And it is expected that this study will provide suggestions that would help both Korea and Japan promote the preparation of global accounting standards. While the KASB(Korea Accounting Standards Board) functions as an independent organization of accounting standards, the ASBJ (Accounting Standards Board of Japan) takes on the role of establishing accounting standards but coexists with Business Accounting Deliberation Council, a government organization. The newly established accounting standards by KASB and ASBJ are assessed to accord with IAS/IFRS on the whole.

산업구조의 변화와 R&D투자의 산업간 기술흐름 패턴 -한국과 일본 산업의 스필오버효과를 중심으로-

나주몽 ( Ju Mong Na ) , 김일태 ( Il Tae Kim ) , 김봉진 ( Bong Jin Kim )
한일경상학회|한일경상논집  35권 0호, 2006 pp. 29-56 ( 총 28 pages)
6,800
초록보기
This paper analyzes the technology intensity reflected in industrial structre and examines the patterns of embodied technology flows in knowledge-based industries in both Korea and Japan for the years 1995 and 2000. This paper shows that Korea is higher than Japan in R&D intensity for industry linkages in knowledge-based industries for both Korea and Japan. Compared Korea with Japan, Japan is higher than Korea in both technology intensity linkages and technology diffusion linkages.

물질흐름회계 실무도입 가능성에 대한 탐색적 연구 -한,일 시범 도입 기업사례 중심으로

정길채 ( Gil Chea Jeung )
한일경상학회|한일경상논집  35권 0호, 2006 pp. 57-79 ( 총 23 pages)
6,300
초록보기
Accounting for the amount of materials alone can inform some decisions that will positively affect environmental performance. After completing a materials accounting exercise, some companies are able to immediately identify a particularly wasteful process that is ripe for improvement. This study is an example of how companies effectively used materials and cost accounting in an environmental management system framework to achieve their goal of reducing the use and release of hazardous wastes. The enhancement of profit and reduction of the impact on the environment may be difficult to combine, but that compatibility is demanded today. It is very important to manage business with an environmental management accounting tool such as MFCA in order to achieve these ends. It is very meaningful and creative to share and discuss the experiences of Korea and Japan. In material flow management, material physical data in terms of environmental information is integrated with cost information (economic information) and evaluated based on the physical data. Thus MFCA offers a new set of information-different from conventional cost accounting-relevant for decision making.

BPL에 대한 한일 소비자 비교 연구

송균석 ( Kyun Seok Song ) , 손원상 ( Won Sang Sohn )
한일경상학회|한일경상논집  35권 0호, 2006 pp. 81-100 ( 총 20 pages)
6,000
초록보기
Nowadays, as Korean drama and movie have been very popular in Southeast country such as Japan, China, Vietnam etc., Korean firms can use this opportunity as the media for promoting their brand.(BPL: brand placement). For using BPL effectively, Korean firms must persuade foreign consumers to recall their brand by placing them in Korean drama and movie. This study aimed at searching for factors that have effect on recall of brand in BPL between Korean and Japanese consumers. The findings as follows: First, factors that effect recall are advertising model involvement, BPL ethics, description of BPL, sponsor reliability, brand distinction, encouragement of consumption, information. Second, the important factors are advertising model involvement, BPL ethics, description of BPL. Third, there are differences in influencing factors for Korean and Japanese consumers. Therefore, Korean firms will have to take these findings into account when develop marketing plan for BPL in Japan.

일,미 투자기업의 지배구조와 한국시장 진입전략에 관한 요인분석

김현경 ( Hyun Kyung Kim )
한일경상학회|한일경상논집  35권 0호, 2006 pp. 101-126 ( 총 26 pages)
6,600
초록보기
This paper is intended to compare and analyze the selection of the type of governance structure by Japanese companies and the US companies in their investment according to management objectives and the difference in management strategies according to types of governance structure between them when they enter the Korean market. Research methods include Logistic Model and test. The findings are as follows; As for governance structure, the agent management structure was favored by the US companies which put emphasis on profitability and growth in their investment decision-making. On the other hand, Japanese companies prefer the owner management structure as they value market share and cultural capital management in their investment. In terms of the appointment of the top management, the establishment of management strategies, and the authority of decision-making, the owner management structure allows more control from a parent company while the agent management structure enjoys considerable authority commissioned by a parent company. It reflects the Japanese perception that the American management (the agent management structure) cannot deal with the Japanese culture and sentiment due to a series of financial crises in East Asia, fierce competition in the global market, and moral hazard of the US companies. Therefore, the results imply that the Japanese companies prefer the Japanese management structure (owner management structure) where owners can participate in management and the decision-making process, thereby allowing more aggressive investment.

세계화시대의 한국경제발전과 문화적 발전과제

이호영 ( Ho Young Lee )
한일경상학회|한일경상논집  35권 0호, 2006 pp. 127-147 ( 총 21 pages)
6,100
초록보기
Economic growth is a strong drive to cultural development and concurrently conditioned by it. Therefore, to sustain the economic development, it is necessary to seek for it in relation to cultural development as well as to economic variables. The research objective of this paper is to explore the task of cultural development in hand to surmount the present economic crisis triggered off by the expanding globalization. The paper first investigates the correlation between economic growth and cultural heritage. Based on the results of this investigation, the paper analyses cultural causes of the crisis in Korean economy against the all previous rapid growth. Finally, this paper proceeds to identify the challenging tasks urgently needed to a successive economic growth accompanied by proper adapt of the globalized modern capitalism to Korean economic circumstance.

구조적 벡터자기회귀(SVAR)를 이용한 서울지역 아파트 매매,전세가격의 상관관계

박동국 ( Dong Kuk Park ) , 천인호 ( In Ho Cheon )
한일경상학회|한일경상논집  35권 0호, 2006 pp. 149-174 ( 총 26 pages)
6,600
초록보기
Using Structure Vector Autoregression Model(SVAR), this paper aims to analyze a correlation between apartment sales price and rental price in Seoul. Also, this paper especially pays attention to a correlation between apartment sales and rental price of Gangnam and Gangbok in Seoul. Since unite roots exist in those of three time series, we use 1st difference variable. The major findings in this study are as following: First, we are not able to find a long-term balance relationship because cointegration do not exist in cointegration test. Second, we are able to find the following two results from Granger causality test. Rental price dose Granger cause sales price in the case of Seoul and Gangnam. On the other hand, Rental price and sales price are mutual Granger cause in Gangbok. Third, this study suggests following three results from Impulse responses test : ① When rental price goes up 1%, sales price of seoul decrease -0.205% after two months and sales price of Gangnam decrease -0.16% after two month and Sales price of Gangbok decrease -0.3% after one months. ② when sales price goes up 1%, rental price of Seoul rises 0.92% and that of Gangnam rises 0.91% after one months and rental price of Gangbok rise 0.85% after one months. ③ Therefore, impulse of rental price change is continued for one or three months and impulse of sales price change is continued for one or two months.

일제하 조선의 일반은행에 관한 연구 -조선상업은행의 사례를 중심으로-

최상오 ( Sang Oh Choi )
한일경상학회|한일경상논집  35권 0호, 2006 pp. 175-207 ( 총 33 pages)
7,300
초록보기
This paper analyzed finance system that was changed and evolved in colony period. Especially, this paper tried to explain colonial features of commercial banks with Chosun Commercial Bank analyzing. The study`s result is three points. First, the institutional base of commercial banks which was established newly in 1910s was greatly changed after 1920s. In other words, Chosun Commercial Bank became national bank through merger and acquisition between commercial banks that was established local banks before. Second, ownership and governance structure of Chosun Commercial Bank which allowed Japanese to become stockholder in 1917 was changed since late 1910s. And Chosun Commercial Bank which fund resource was limited was depended on loans of Chosun Bank as central bank. As a result, dependent relation of Chosun Commercial Bank on Chosun Bank was becoming. Third, Chosun Commercial Bank used the fund on commercial finance and to enforce governance base by early 1920s. But Chosun Commercial Bank used the fund to help wartime economy since Sino-Japan war evoked in 1937.

일본의 대 한국직접투자의 특성과 경제적 효과

강한균 , 이경구
한일경상학회|한일경상논집  35권 0호, 2006 pp. 209-230 ( 총 22 pages)
6,200
초록보기
본 연구에서는 40년의 짧지 않은 역사를 가지고 있는 일본의 대 한국 직접투자는 여타국의 직접투자와 비교하여 어떠한 특성을 가지고 있으며 한국의 경제성장에 시기별로 어떠한 효과를 가져왔는지를 규명하고 시사점을 도출하고자 한다. 첫째 일본의 대 한국 직접투자는 건당 소규모투자, 낮은 지분율 참가, 한국의 정치(1979)·경제적 불안(1997)에 대한 고도의 민감성 등의 특징을 지닌 것으로 나타났다. 둘째 일본의 대 한국 직접투자는 한국의 외환위기가 발생했던 1997년 이전이 이후보다 한국의 경제성장에 미친 효과가 큰 것으로 나타났다. 셋째 업종별 일본의 대 한국직접투자는 1985년 플라자합의 이후 제조업투자가 감소하고 상대적으로 서비스업투자가 증가하였으며 1997년 외환위기 이후에는 한국의 IT관련산업 중심의 제조업에 대한 투자가 증가하는 추세에 있다. 끝으로 일본의 대한국 직접투자는 미국, EU국가들의 투자에 비하여 서비스업에 대한 제조업의 비중이 상대적으로 높은 편이며 한국기업과의 합작투자 비율도 높다. 이는 한국내 산업과의 연관효과, 고용효과에 보다 바람직한 것으로 추정되며 일본의 대 한국 직접투자의 적극적 유치를 위해서는 정치·사회적 안정 및 노사안정 등의 국내 투자환경의 개선이 절실하다.
6,100
초록보기
2000년대 이후 한국의 수입차 유통시스템 구조는 급속히 변화되고 있다. 본 연구는 수입차 한국현지법인 및 딜러를 대상으로 한 실태조사와 문헌조사를 바탕으로 1996년~2005년 10년간 한국 수입차시장에서의 구조적인 변화에 대해 고찰하였다. 분석 결과 2000년대 이후 한국의 수입차 유통시스템은 판매채널, 기업간 거래관계 측면에서 다음과 같은 변화를 보이고 있다. 첫째, 유통경로가 종래의 「총대리점 방식」에서 「수입차메이커 자회사방식」으로 전환되었으며, 판매채널의 양적 확대가 이루어지고 있다. 특히 수입차메이커가 자회사 설립 방식을 선호한 배경에는 투자를 확대하는 과정에서 장래 수익을 내부화하는 유인이 작용한 것으로 분석된다. 둘째, 수입차메이커의 적극적인 마케팅전략의 결과 수입차메이커는 한국 자동차기업에 비해 판매력 우위에 설 수 있는 경쟁기반을 마련한 것으로 보인다. 다만 향후 각사간의 경합도가 증가하고 수입차메이커에 의한 수직적통합 전략이 적극 전개될 경우 수입차메이커에 의한 고압적인 마케팅과 이로 인한 국내딜러의 수익 악화도 예상된다.
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