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This paper showes the general understanding of retail location, one of the important decision in the framework of retailing marketing management, and findings of the consumer behavior survey analysis to assess store location. The location of the retail store is the main indication of customers needs to save time by getting service at the nearest point and makes advantages to compete with other similar stores. Before the transition of Mongolia into the market economy, authorities set the location of the commercial centers based on density of the area and capacity of the store. And according to the special regulation, they establish the stores where you can buy goods for primary necessities, close to densely populated areas. After 1990s, it is considered that the authorities have failed to maintain the urban planning policy. This makes it hard for the businessmen to decide the rational location of new branches. Therefore, in the following article we have analyzed the result of the research that examined the current situation of the retail stores in Mongolia and customer's attitude towards it.

Given the rapid growth of foreign direct investment in Mongolia, this subject is a central concern of Mongolian government policymakers and foreign invested companies. This study explores the determinants of foreign direct investment inflows into Mongolia by country using data of 35 countries from 1990 to 2009 by pooled OLS and random effects estimations. Evidence from the past twenty years shows that main significantly positive influences are the market size of host & source country, exchange rate and “mining” dummy. “Border” dummy has significantly positive by OLS but insignificantly by random effects regression. Additionally the wage rate ratio of Mongolia to source country has estimated positively related to FDI inflows against the expected hypothesis. It has deciphered by two reasons. At first, the higher wages paid by the foreign firms may also results in the higher wages in the domestic firms. Second, the economic growth provides both FDI improvement and higher wage level. Significantly negative influences include distance from Mongolia to source country and lending rate of source country. But the Mongolian corporate tax rate has resulted insignificantly negative. It has deduced by two basic arguments. First, the Mongolian corporate tax rate was less than that of top investor countries from 1990 to 2010. And secondly, industries and companies, which active in territory of Mongolia, could enjoy some tax discounts and exemptions according to the Mongolian laws. Since The Foreign Investment Law of Mongolia was adopted in 1993, Korea started to invest in Mongolia, and from 2007 its FDI inflows increased suddenly. Korea's influence has been increasing dramatically, with the expansion of small- and medium-sized investments (restaurants, esthetic clinics, service industry businesses such as in fashion) and increases in the number of Mongolian workers accepted (approx. 30,000 people). Korea ranked at the third place among the list of major investors and second place in the list of number of invested companies. Wholesale business, retail trade, restaurants and cafes have included in the trade and catering services. Korean FDI in this sector is 45.17% of all Korean FDI. In the recent years Korean FDI in trade and catering service and mining oil geological service is increasing but Korean FDI in other sectors are decreasing.

This article analyzes the current conditions of participation in the investment banks in the CIS security processes of restructuring of joint-stock companies. The advantages and risks associated with the implementation of complex functions of banks as institutional investors, investment brokers and asset managers for modernizing companies are considered. It’s given the specific features of using by banks several methods of equity and debt finance in restructuring programs of joint stock companies through securities.

본 연구는 올란바타르시의 도시관광개발의 주체 및 공간과 도시관광 개발 목표, 접근방법, 도시관광 진흥간의 상호관계를 분석하여 올란바타르시 관광진흥 위한 방향을 제시하는 것이 연구의 주된 묵적이 다. 이러한 연구목적을 달성하기 위하여 이론적인 연구와 실증적인 연구를 병행하였다. 도시관광과 관 광진흥에 관련된 이론고찰을 실시하였으며, 이론연구를 바탕으로 올란바타르시에 방문한 외래관광객 집 단을 대상으로 설문을 실시하였다. 조사기간은 2011년 10월 17일부터 2011년 10월 28일까지 11일간에 걸쳐 실시하였고, 조사된 자료는 SPSS패키지를 이용하여 빈도분석, 신뢰도 및 요인분석, 회귀분석, 상관 관계분석을 실시하였다. 도시관광 개발주체 중 도시정부주도형에 영향을 미치는 도시관광개발 목표의 회귀분석결과 도시관광 의 환경과 도시관광의 시설이 각각 통계적으로 유의하게 도시정부주도형에 영향을 미치는 것으로 나타 났다. 민간기업 주도형에 양향을 미치는 도시관광개발 요인은 도시관광의 환경과 통계적으로 유의한 것 으로 나타났다. 도시관광진흥요인 중 도시관광공간, 서비스 개선은 도시정부주도형과 민간기업주도형, 도시주민주도형에 모두 통계적으로 유의한 영향을 미치는 것으로 나타났다. 도시관광개발 주체와 공간 의 상관관계분석결과 도시정부의 주도를 통한 관광개발은 도시중심부와 부도심과 교외지역에 상관관계 를 가지는 것으로 나타났으며, 민간기업의 경우 도시중심부를 포함한 부도심, 교외지역의 도시지역 전부 와 상관관계가 있는 것으로 나타났다. 도시주민 경우 마찬가지로 도시중심부를 포함한 부도심, 교외지역 의 도시지역 전부와 상관관계가 있는 것으로 나타났다. 본 연구는 도시관광의 주체와 공간에 따라 영향관계가 있는 요인을 분석하여 ‘도시관광 진흥의 방향’ 을 제시하고자 하였다. 몽골의 도시관광과 관광진흥을 위한 자료로 활용될 수 있을 것이다.

Importance of urban tourism is highly evaluated all over the world. City is not only the role of national and local gateway but also becomes good tour resorts where many foreign people come to visit. In Mongolia, however, the upbringing of tour industry or resource development for each city still couldn't develop tourism because of lack of understanding for the importance of urban tourism development, insufficient urban tourism facilities and tour activities. The purpose of this study is to present a direction of urban tourism promotion by analyzing the factors influencing urban tourism. To accomplish this study objective, a research was conducted and provided a theoretical verification for urban tourism and tour promotion. Questionnaire method was used and the objects are confined to the tourist who is visited in Ulaanbaatar. According to this study, urban space planning, and service management are major factors affecting urban development and promotion. There is a significant relationship between urban development initiated by local government and city tourism environment and city tourism facilities. For the urban development initiated by civilian city tourism environment not city tourism facilities is the major factor. This study provides some answer for factors affecting urban development in Ulanbaatar and suggests the direction of tourism promotion through the subjects and space of urban tourism.

본 연구는 2011년도 한국채택국제회계기준(K-IFRS)을 의무도입하기 이전년도인 2009년도와 2010년 도에 K-IFRS를 조기도입한 상장기업 51개 기업을 대상으로 재무적 특성을 살펴보았다. 분석결과를 보면 첫째, 총자산, 총부채, 총자본 및 이익수치에 상당한 변동이 있었으며 특히 변동한 정도에 있어 기업들간에 상당히 편차를 보였다. 주요 재무제표 항목들 중 25% 이상 증가 또는 감소한 기업들이 대다수를 차지하고 있는 것으로 나타났다. 둘째, 기업들의 재무제표 표시방법을 보면 K-IFRS의 경우 재무상태표를 자산-부채-자본순으로 작성한 기업들이 대다수이고 또한 유동화 배열법 인 유동-비유동순으로 작성한 기업이 절반이상을 차지하였다. 셋째, 주요 재무비율을 보면 K-IFRS하에 서 유⋅무형자산은 감소하였고 부채 항목 중 유동부채는 증가하였지만 비유동부채는 감소를 보여주었 다. 수익률의 경우는 K-GAAP에 비해 K-IFRS 적용시 개선됨을 보여주고 있다. 마지막으로 이익의 질 에 관한 부분은 총발생액을 기준으로 보았을 때 K-IFRS 적용시 K-GAAP에 비해 이익의 질이 개선되 었다고 볼 수는 없었다. 본 연구는 2011년도 국내의 모든 상장법인이 K-IFRS를 의무적으로 도입하고 있는 현 상황에 K-IFRS도입에 따른 회계정보의 유용성을 K-GAAP과 비교분석한 연구로써 공헌도가 있다고 본다. 비록 조기도입기업을 대상으로 수행했지만 2011년 의무도입 기업들이 K-GAAP에서 K-IFRS 전환시 재 무제표의 특성 변화를 예측하는데 도움을 줄 것으로 본다.

This study examines the changes in disclosures of Korean listed firms that early adopt Korean International Financial Reporting Standards(K-IFRS) and the effects of the early adoption of K-IFRS on financial statements of these firms. The results show that the effect of K-IFRS adoption on the financial items such as assets, liabilities, equity, and income varied a lot across firms. For example, some firms experienced more than 25% change while quite a few firms reported no change in the financial items. But an insignificant impact on earnings quality. The country’s all listed companies are required to adopt K-IFRS in 2011, so under these circumstances, it is considered that this early research will contribute to recognizing the utility of accounting information about adopting K-IFRS. Although this research was made on the early adoption companies, this research will be of help to predicting changes in value relations of accounting information when mandatory adoption companies change from K-GAAP to K- IFRS.

본 논문은 방사선 조사식품논란에 대한 미디어 보도를 통하여 과학논란 이슈에 대한 담론이 어떻게 ‘과학적 현실’로 재구성되는지를 알아보고자 한다. 이를 위해 본 연구는 방사선 조사식품 논란에 대한 이슈 형성과정에 있어 뉴스미디어의 역할을 조사하였다. 따라서 본 연구에서는 미국의 대표적인 농업 중심 주이며 방사선 조사식품 논란의 중심에 있는 아이오와주의 대표적 신문인 the Des Moines Register와 전국적인 네트웍을 형성하고 있는 the New York Times의 1992년 2월부터 2008년 3월까지 뉴스 보도를 조사하였다. 특히 본 논문은 방사선 조사 식품 논란을 구성하고 영향력을 행사하는 정보 원, 뉴스 현실 재구성의 요인, 프레이밍 전략들을 중점적으로 분석하고자 하였다.

The purpose of this study is to examine how a controversial science issue constructs its “scientific reality” by analyzing the journalists’ management of the food irradiation issue. Toward this end, this study examines the role of newspapers’ science reporting in shaping this controversy. Therefore the current study analyzes how a statewide newspaper, the Des Moines Register, and a nationwide daily, the New York Times, covered the controversial food irradiation issue from February 1992 to March 2008. The content analysis focused on the “sources” cited, the factors that influenced the construction of news reality, and the “framing strategies” that have been applied to construct the scientific controversy of food irradiation