Earticle

본 연구는 조직 구성원이 경험하는 부정적 태도인 정서적 소진과 관련된 조직 냉소주의를 종속변수로 하여 관련 변수들과의 관계를 분석하였다. 조직 냉소주의를 줄이는 직접적인 요인으로 조직몰입의향상을 설정하였고, 조직이 구성원의 개인적 가치를 존중하고 관심을 보여줌으로써 형성되는 조직지원인식과 동료 간의 원활한 의사소통과 협력적 관계인 팀웍이 조직몰입에 긍정적인 영향을 줄 것으로 가정하였다. 연구의 자료는 전국 고용센터 종사자 1,338명으로부터 얻은 설문조사 결과를 활용하였다. 연구모형의 분석은 공분산 구조방정식 분석을 사용하였다. 분석 결과에 따르면 조직지원인식은 팀웍과 조직몰입을 높이는긍정적인 효과가 있는 것으로 나타났으며, 팀웍은 조직몰입 향상에도 긍정적인 것으로 확인되었다. 또한 조직몰입의 향상은 조직 냉소주의를 줄이는 효과가 있었고, 추가 분석을 통해 조직지원인식 역시 조직 냉소주의를 줄이는 직접 효과가 있는 것으로 밝혀졌다. 마지막으로 팀웍과 조직몰입은 조직지원인식과 조직 냉소주의와의 관계에 대한 매개효과가 있다는 점도 확인하였다.

This paper examines the relationship between perceived organizational support, teamwork, organizational commitment, and organizational cynicism. Organizational cynicism is a negative attitude characterized by frustration, hopelessness, and disillusionment toward one's employing organizations. It has been suggested that internalization of practice and organizational cynicism be key elements of organizational effectiveness in a few previous papers. Therefore this paper has attempted to empirical test on the relationships between POS, organizational commitment, and teamwork. The research model was developed on the basis of job demand-resource model. Data were collected through questionnaire instruments from 1,338 employees of Employment Center. To test the hypotheses, structural equation modeling employed. The model showed adequate fit to the data. Research findings are summarized as follows. First, perceived organizational support, and teamwork has a positive and significant effect on organizational commitment. Second, it was found that organizational commitment. has a negative effect on organizational cynicism. And the final model from supplementary analysis showed that perceived organizational support and teamwork has a indirect effect on organizational cynicism through organizational commitment. The results offer several implications. First, organizations empower employee to control evaluation and rewards for working mechanism. Second, in the team structure, leaders are used as a means of ensuring flexible supporting, which requires a highly trained team leader and team member. finally, the research led to the conclusion that organizational commitment is a critical job-resource. It is also found that teamwork and organizational commitment are a critical predictor of organizational cynicism.

본 연구에서는 기업의 사회적 책임 활동이 고객충성도 형성에 영향을 미치는데 있어 제품과 기업에 대한 신뢰의 매개역할을 고찰하고자 한다. 연구모형을 통해 기업의 사회적 책임활동의 차원인 환경적차원, 사회적 차원, 경제적 차원, 자선적 차원, 소비자 차원이 제품에 대한 신뢰와 기업에 대한 신뢰에 영향을 미치는지 검정하고, 제품에 대한 신뢰, 기업에 대한 신뢰와 충성도 간의 영향관계를 검정하고자 한다. 설문지를 통해 데이터를 수집하였으며, 분석에 사용된 응답자수는 296명이다. 기업의 사회적 책임활동과 제품에 대한 신뢰에 대한 가설 검정 결과, 기업의 사회적 책임활동 중 경제적 차원과 소비자 차원의 책임활동은 제품에 대한 신뢰에 정(+)의 영향을 미치고, 그 외에 차원의 사회적 책임활동은 유의한 영향을 미치지 않는 것으로 나타났다. 기업의 사회적 책임활동과 기업에 대한 신뢰에 대한 가설 검정 결과, 기업의 사회적 책임활동 중 환경적 차원과 소비자 차원의 책임활동은 기업에 대한 신뢰에 정(+)의 영향을 미치고, 그 외에 차원의 사회적 책임활동은 유의한 영향을 미치지 않는 것으로 나타났다. 신뢰와 충성도에 대한 가설 검정결과, 제품에 대한 신뢰와 기업에 대한 신뢰 모두 충성도에 정(+)의 영향을미치는 것으로 나타났다.

Corporate Social Responsibility(CSR) refers to the obligations of businessmen to pursue those politics,to make those decisions, or to follow those lines of actions which are desirable in terms of the objectives and values of society. Recently Consumers and Companies have been interested in Corporate Social Responsibility. Many kinds of companies have recognized that CSR is one of the essential elements of sustainable management. Consumers have asked corporate to conduct social responsible actions such as producing environment, friendly products, fair labor conditions in developing countries. So, it is necessary for companies to make consumers pay attentions and perceive CSR activities. This study examines the role of trust-“Product trust and Company trust” in Corporate Social Responsibility and Loyalty. Also, the dimensions of CSR are classified under environmental dimension,social dimension, economic dimension, philanthropic dimension, consumer dimension. It also examines how CSR activities affect trust and loyalty. A total of 350 people filled out a questionnaire and 296 valid questionnaires were used for statistical analyses. The main result of this study is as follows. First, the corporate economic responsibility and consumer responsibility have a positive impact on the product trust. Second, the corporate environmental responsibility and consumer responsibility have a positive impact on the company trust. Third, both product trust and company trust have a positive impact on the loyalty. Finally, corporate consumer responsibility has a greater effect on the product trust and the company trust than any other dimensions. The results of this research will help corporations to understand the five different responsibilities in influencing two kinds of trust and to plan the strategy effectively to allocate different resources in corporate social responsibility.

본 연구는 아시아 태평양 지역의 12개 국가를 중심으로 에널리스트 군집현상(analyst herding phenomena)과 에널리스트 낙관주의 현상(analyst optimism phenomena)에 관한 실증분석 논문이다. 본논문에 사용된 관측치는 1988년부터 2003년 동안 모두 224,841개로써 포함되는 국가는 호주, 중국, 홍콩, 인도네시아, 일본, 한국, 말레이지아, 뉴질랜드, 필리핀, 싱가폴, 타이완, 그리고 태국이다. 본 연구에 따르면 에널리스트 낙관주의 현상은 이러한 국가들에서 광범위하게 나타나고 있음을 알 수 있다. 체계적인 군집현상역시 이익예측 기간이 늘어남에 따라 발견됨을 보여 주고 있으며, 에널리스트들간 군집되는 경향이 더욱 있을수록 낙관주의적인 예측이 다소 줄어들고 있다는 결과를 제시하고 있다. 또한, 에널리스트의 군집현상은단위예측당 재무분석가의 수가 증가함에 따라 더욱 강해짐을 보여 주고 있다. 끝으로, 본 연구결과는 미국과유럽국가를 대상으로 이루어진 기존 연구의 실증 분석 결과를 일반적으로 뒷받침하고 있으며 에널리스트 군집현상과 낙관주의 현상이 세계적인 차원에서 이루어지고 있음을 보여주고 있다. 에널리스트 낙관주의 현상을 설명하는데 있어서 중요한 요인 중 하나는 에널리스트 간의 군집현상일 수 있다

This paper presents an empirical analysis of analyst herding and optimism phenomena in twelve Asia-Pacific markets. The sample contains 17 years of 224,841 observations from 1988 to 2003. The twelve Asia-Pacific countries are Australia, China, Hong Kong, Indonesia, Japan, Korea, Malaysia,New Zealand, Philippines, Singapore, Taiwan, and Thailand. The empirical findings suggest that analyst optimism is widespread across Asia-Pacific markets. Systematic herding behavior of analysts is observed as analysts forecast earnings farther out into the future. A bivariate regression analysis indicates that when analysts are more inclined to the herd, they tend to issue less optimistic forecasts. The multiple regression shows that analyst herding tends to strengthen as analyst coverage and forecast horizon increase. In general, evidence in this paper supports the findings in the existing US and European studies, and suggests world-wide phenomena of analyst optimism and herding behavior. The herding behavior of analysts seems to be a major component of analyst optimism.

오늘날은 이성만큼이나 감성이 중요하게 여겨지고 있는 시대로 마케팅 분야에서도 그 활용범위가 점차 확대되고 있다. 특히 신제품을 효과적으로 확산시키기 위해서는 혁신소비자(innovator)의 감성에대한 연구가 꼭 필요하기 때문에 본 연구에서는 감성지능이 소비자 혁신성(consumer innovativeness)에미치는 영향을 알아보았다. 그래서 감성지능의 하위차원이 소비자의 내재적 성향인 인지욕구와 감각추구성향에 미치는 영향과, 인지욕구와 감각추구성향이 특정 영역에 대한 혁신성인 기술혁신성과 유행혁신성에 미치는 영향을 알아보았다. 그 결과 감성지능의 하위차원 중에 타인감정이해와 감정활용은 감각추구성향에 감정활용 및 감정조절은 인지욕구에 영향을 미쳤으며, 감각추구성향은 유행혁신성에 인지욕구는 기술혁신성에유의한 영향을 미쳤다. 이 연구결과로 감성지능이 소비자 혁신성에 미치는 영향을 알아볼 수 있으며, 감성지능의 하위차원들이 감각추구성향과 인지욕구에 부분적으로 긍정적인 영향을 미친 것으로 보아 감성지능은감성적인 면과 인지적인 면을 포함한다는 것도 확인 할 수 있었다. 그리고 기술혁신성이 강한 신제품과 유행혁신성이 강한 신제품의 효과적인 확산에 대한 마케팅적 시사점을 제시할 수 있다

New products are the key to developing a company and yielding profit. The importance of developing new products is being magnified in current environment where PLC(product life cycle) is getting short owing to development of technology and competitive launch of new products. From strategic point of view for diffusing new product efficiently, information from markets is all about characteristics of consumer purchasing new products, marketing activities rival firms conduct and targeted market environment. We focus on consumer characteristics which influence on adoption new products. Many studies on consumer characteristics, especially about consumer innovativeness, are being conducted. Consumer innovativeness is the rate of consumer adopting new idea and an innovative consumer not only adopts new products easily but also influences diffusing them through entire market. Success or failure of new products, therefore, depends on how rapidly new products are adopted by consumers. Innovators play an important role in success of new products and consequently studying on these consumer characteristics may contribute success of new product in may ways. As emotion is becoming as important as intellect, emotion is being applied diversely in marketing area. However, there is few studies focused on emotional intelligence among articles on innovative consumer characteristics even though nowadays an importance of emotional marketing which improves a relationship between customers and brands through emotional drive is emphasized. A study on emotion of innovator, therefore, needs to be performed to diffuse new products efficiently. We try to figure out effects on emotional intelligence in consumer innovativeness. Emotional intelligence is an ability of perceiving and expressing emotion accurately, of crating emotion and promoting thinking, of understanding sentiment, and of controling emotion to promote intellectual and emotional development. We consider ‘self emotional appraisal,’ ‘otherʼs emotional appraisal,’‘use of emotion,’ ‘regulation of emotion’ as independent variables. Because cognitional and emotional aspects coexist in consumer’s mind, emotional intelligence has an positive influence on ‘need for cognition’ and ‘sensation seeking tendency.’ In addition, because ‘need for cognition’ acts as an important drive of information processing, we can consider ‘need for cognition’ and ‘sensation seeking tendency as a mediate variable explaining innovativeness. Consumer innovativeness is divided two constructs, technological innovativeness and fashion innovativeness; technological innovativeness presents the degree of adopting functional products such as a car and fashion innovativeness presents the degree of adopting emotional products like apparel. We performed first how ʻneed for cognition, which is innate tendency’ and ʻsensation seeking tendency ʼ influence technological innovativeness and fashion innovativeness, which are domain-specific innovativeness and then how emotional intelligence, which consists of ʻself emotional appraisal,’‘otherʼs emotional appraisal,’ ‘use of emotion,’ ‘regulation of emotion’ have an effect on ʻneed for cognition and sensation seeking tendency.ʼThe results revealed H1 and H2(sensation seeking tendency → fashion innovativeness) and H3 and H4(need for cognition → technological innovativeness) are accepted. H5~H12(emotional intelligence → sensation seeking tendency, need for cognition) are partly accepted. In detail, otherʼs emotional appraisal and use of emotion, which are dimensions of emotional intelligence, had partly effects on sensation seeking tendency and othersʼ emotional appraisal, use of emotion and regulation of emotion,which are dimensions of emotional intelligence, had partly effects on need for cognition positively. As results of this study, we find out ʻemotional intelligenceʼ includes both emotional and intellectual aspects. In addition, we can present marketing implications on efficient diffusion of new products which are technological innovative or fashion innovative. To improve sensation seeking tendency,if companies make consumption situation where customer can perceive and share other’s feeling and create an advertisement or promotions that emphasize on other’s emotion, companies producing fashion-conscious apparel and cosmetics can diffuse their new products efficiently. To improve need for cognition, if marketers emphasize on creative thinking, eliminate any anxiety, and persuade consumers by using verbal message, it is efficient for companies producing functional products to enter new product market in the beginning.

본 연구에서는 성과피드백이 직원의 신뢰, 분배와 절차공정성, 직무만족과 관련하여 조직몰입에어떠한 영향을 미치는가를 파악하고자 한다. 본 연구의 결과를 요약하면, 첫째, 선행변수로서 성과피드백은 신뢰, 분배공정성, 직무만족에 통계적으로 유의한 영향을 미쳤으나 절차공정성과 종속변수인 조직몰입에는 통계적으로 유의하지 않았다. 둘째, 독립변수인 신뢰는 분배와 절차공정성, 조직몰입에 통계적으로 유의한 영향을 미치나 직무만족에 유의하지 않고, 절차공정성은 직무만족에 유의하지 않았으나 조직몰입에 유의하였다. 셋째, 독립변수인 직무만족은 조직몰입에 통계적으로 유의한 영향을 미치고 있었다. 넷째, 성과피드백이 신뢰, 분배와 절차공정성, 직무만족을 매개로 하여 조직몰입에 미치는 간접효과를 고려할 때 통계적으로 유의하였고, 직접효과는 비유의하였으나 전체효과에서 유의한 영향을 미치는 것으로 나타났으므로 성과피드백이 높을수록 조직몰입도 높다는 결론을 얻을 수 있었다. 다섯째, 신뢰와 분배공정성이 조직몰입에 미치는 모든 효과가 유의하게 나타났으므로 신뢰와분배공정성이 높을수록 조직몰입도 높다는 결론을 얻을 수 있었다. 여섯째, 절차공정성과 직무만족이 조직몰입에 미치는 간접효과는 모두 유의하지 않았으나 직접효과와 전체효과는 모두 유의하게 나타나 절차공정성과 직무만족이 높을수록 조직몰입이 높다는 결론을 얻을 수 있었다. 따라서 성과피드백, 신뢰, 분배와 절차공정성 및 직무만족이 높을수록 조직몰입도 높다는 결론을 얻었으므로, 이전연구와 본 연구의 결과와 일치한다는 것을 최종적으로 확인하였다.

The purpose of this study is to identify whether performance feedback has effects on organizational commitment, relating with interpersonal trust, distributive and procedural fairness and job satisfaction. The results of this study are as follows. First, performance feedback as the preceding variable had statistically significant influence upon trust, distributive fairness and job satisfaction, but was not statistically significant in procedural fairness and organizational commitment, which is the dependent variable. Second, trust, which is the independent variable, had statistically significant influence upon distributive and procedural fairness and organizational commitment, but was not significant in job satisfaction. And, distributive fairness was not significant in job satisfaction, but was significant in organizational commitment. Third, job satisfaction, which is the independent variable, had significant influence upon organizational commitment. Fourth, performance feedback was statistically significant when considering the indirect effect on organizational commitment, through the medium of trust, distributive and procedural fairness and job satisfaction. And, performance feedback was insignificant in the direct effect, but had significant influence in the total effect, thereby showing the conclusion that the higher performance feedback leads to the more organizational commitment. Fifth, all the effects of trust and distributive fairness on organizational commitment were significant, thereby having the conclusion that the higher two variables lead to the more organizational commitment. Sixth, all the indirect effects of distributive and procedural fairness and the job satisfaction on organizational commitment were insignificant, but were significant in direct and total effect, getting the conclusion that the higher fairness in procedure and job satisfaction lead to the more organizational commitment. Finally, we concluded that the higher performance feedback, trust, distributive and procedural fairness and job satisfaction lead to the more organizational commitment, and the results of prior research and this study were confirmed to be consistent almost.

최근에 직장과 가정의 역할책임에 대한 본질이 바뀌면서 직장-가정 갈등문제를 다루는 연구들이 증가하고 있는 추세이다. 사회과학 연구자들은 일과 가정간의 상호관계를 검토하는데 상당한 관심을 보여왔다. 예컨대 가족구조의 변화로 자녀를 가진 기혼직장여성의 비율이 증가하고, 남성의 가정역할 분담이요구되면서 역할책임 범위가 늘어나고 있는 실정이다. 그리고 이러한 문제는 남녀 모두에게 있어서 직장의요구와 가정의 요구간의 갈등을 증가시키는 결과롤 가져왔다. 여러 연구들에 의하면 직장관련 역할 스트레스와 직장-가정 갈등은 조직구성원의 직무태도에 영향을 미치는 것으로 나타났다. 최근에는 성격요인이 직장-가정 갈등의 예측변인으로 검토되어 왔지만 일관되지 않은 결과를 보여주고 있다. 따라서 본 연구는 직장-가정 갈등의 선행요인으로 개인특성과 직무특성을 상정하여 이들과 생활만족간의 관계를 규명하고자 하는데 그 목적이 있으며, 이를 위해 초․중․고교에 근무하는 517명의 기혼교사들을 대상으로 하였다. 분석결과 A형 성격, 직무과부하, 직무자율성은 직장-가정 갈등의 영향요인이며, 또한 직장-가정 갈등은 기혼교사들의 생활만족(직장생활만족, 가정생활만족)에 부적(-)인 영향을 미치는 것으로 나타났다. 끝으로 본 연구결과의 시사점과 향후 연구방향을 제시하였다.

In recent years, research has increasingly focused on examining work-family issues due to the changing nature of work and family responsibilities. Social science researchers have devoted considerable attention to examining the interrelationships between work and family. The growing diversity of family structures represented in the workforce-including dual-earner couples, single parents, blended families, and employees with responsibility for elder acre-has heightened the relevance of balancing work and family roles for a substantial segment of employed men and women. The majority of work-family conflict(WFC) research to date has focused on the consequences of WFC, and a number of different factors have been found to influence the levels of WFC an individual experiences. A large body of research further indicated that work related role stress and work-family conflict can affect the attitudes of employees toward their job. To date, dispositional factors have been only minimally considered as predictors of work-family conflict, and when they have been included, the results have been inconclusive. Thus, including both situational and dispositional variables as predictors of WFC may be a better strategy. The purpose of this study was to examine the antecedents, and consequences of work-family conflict among married teachers in Korea. The data were obtained by questionnaire from a sample of 517 teachers working in twenty-three elementary, middle and high school organizations. The major findings of the study were summarized as follows; Type A tendency, work overload, are positively related to WFC,and job autonomy is negatively related to WFC. Work-family conflict was negatively related to the life satisfaction. Finally, implications for researchers and practitioners were discussed.

본 연구는 국내에서 발표된 레스토랑 서비스 품질 측정에 관한 연구논문들을 대상으로 이들이사용한 서비스 품질 측정방법에 대하여 종합적으로 고찰하고, 더불어 레스토랑 서비스 품질 연구의 향후 과제 및 바람직한 연구방향을 모색하기 위하여 시도되었다. 이를 위하여 대표적인 서비스 품질 측정 방법인SERVQUAL, SERVPERF, 그리고 DINESERV 중 어떤 측정 방법이 레스토랑 서비스 품질을 측정하는데주로 사용되었는지를 구체적으로 살펴보고, 이러한 측정 도구의 사용이 각 측정 도구의 장단점을 고려하여연구목적에 부합되도록 적절하게 활용되었는지를 검토하였다. 또한 SERVQUAL에서 제시한 서비스 품질구성성분이 레스토랑 서비스 품질에도 사용할 수 있는 보편적인 척도인지를 분석하였다. 연구방법으로 문헌연구와 내용 분석을 주로 사용하였으며, 연구대상은 1993년 3월부터 2010년 12월까지 발표된 레스토랑 서비스 품질 측정 연구 논문들 중 호텔 레스토랑, 패밀리 레스토랑, 패스트 푸드점, 한식당 등의 서비스 품질을측정한 38편의 연구논문으로 한정하였다. 연구결과를 요약하면 다음과 같다. 첫째, 국내에서 레스토랑 서비스 품질을 측정한 총 38편의 논문 중 그 측정방법을 명료하게 기술하지 않은 논문이 총 15편으로 전체 38편논문의 약 40%를 차지할 정도로 많았다. 둘째, 국내 레스토랑 서비스 품질을 측정하기 위하여 가장 많이 사용된 측정도구는 레스토랑 서비스 품질 측정 척도로 개발된 DINESERV가 아니라 SERVQUAL로 밝혀졌다. 셋째, 국내에서 발표된 연구논문들을 살펴보면, SERVQUAL은 진단적 목적보다는 예측적 목적에 더욱많이 사용되었음을 알 수 있다. 특히 DINESERV의 경우에는 모두 서비스 품질을 예측하는 목적으로 사용되었을 뿐 진단하는 목적으로는 전혀 사용되지 않았다. 넷째, 국내의 레스토랑 서비스 품질 연구에서 진단적목적으로 SERVQUAL을 사용한 논문에서도 PZB가 SERVQUAL의 타당성을 개선하기 위하여 도입한 주요 개념의 ‘기대의 허용범위’를 측정한 연구는 전무하다고 하는 문제점을 노출하였다. 다섯째, SERVQUAL 에서 제안한 다섯 가지 구성요인이 레스토랑 서비스 품질 측정에도 가능하다고 하는 것이 간접적으로 확인되었다. 이러한 분석결과를 토대로 향후 레스토랑 서비스 품질 연구 논문이 지향해야 할 방향을 논의하였다.

Many researchers have used SERVQUAL, SERVPERF, and DINESERV to measure service quality in domestic food service industry. However, there were no enough discussion which measurement scale was appropriate for measuring domestic food service quality. Therefore, this study is to take into overall consideration on the measurement scale used in domestic food service quality and grope for a clue for its future study in domestic food service industry. For these purposes, 38 papers published from March 1993 to December 2010 were selected. In these papers, SERVQUAL, SERVPERF, or DINESERV were used to measure domestic food service quality. And As a research method, literature review and content-analysis were conducted. The results of this study were as follows: (1) there were 15 papers which did not mentioned how to measure food service quality in their studies. It seemed that the researchers have neglected their studies on measuring food service quality. (2) SERVQUAL was the most frequently used to measure food service quality even though DINESERV was developed as the measurement scale of food service quality. This seemed to be the outcome that researchers would not distinguish SERVQUAL from DINESERV rather that prefer SERVQUAL to DINESERV. (3) SERVQUAL was used more as prediction value than as diagnostic value. It showed that researchers have not noticed the difference of study objectives’ strength between SERVQUAL and SERVPERF. (4) there were no studies that have measured ‘zone of tolerance’ even in studies used SERVQUAL to diagnose domestic food service quality. It turned out that the researchers have no attention to the recent studies on measuring food service quality. (5) it was confirmed that 5-component SERVQUAL scale was universal for measuring domestic food service quality. On th basis of these results, implication for future research has been discussed.

우리나라 기업의 CEO들은 한국인의 반기업정서가 기업활동을 하는 데 매우 부정적으로 작용하고 있다고 우려하고 있다. ‘우리나라는 반기업정서가 높은 편인가’라는 질문에 응답자의 63.8%가 그렇다고응답하기도 한다. 반기업정서는 단순히 존재할 뿐만 아니라 한국인의 경제관 중에서 가장 두드러진 특징이라는 지적도 있다. 반기업정서에 관한 다양한 논의에도 불구하고 많은 연구들이 반기업정서의 원인과 결과,해결 방안 등과 같은 규범적 차원의 연구에 머물고 있다. 이 연구는 정서(emotion)는 최소한 인식과 행동은반드시 포함하는 복수의 요인으로 구성된다는 정서심리학 분야의 기존 연구를 기반으로, 반기업정서가 인식의 차원, 감정의 차원, 행동경향성의 차원으로 구성된다고 가정한 후, 반기업정서를 측정하기 위한 척도 개발을 시도했다. 척도의 타당도와 신뢰도를 검증하기 위해 항목분석, 탐색적 요인분석, 확인적 요인분석 등을실행한 결과, 총 8개의 항목을 포함하는 3개의 요인구조(반기업인식, 반기업감정, 반기업적 행동경향성)의적합성이 타당한 것으로 검증되었다. 이렇게 개발된 반기업정서 척도를 활용해 주요 인구통계학적 특성(성,연령, 지역, 학력, 소득)에 따라 반기업정서의 차이가 있는지를 탐색해 보았다. 이 연구는 반기업정서가 복수의 차원으로 구성된다는 것을 실증적으로 규명한 최초의 연구라는 점, 반기업정서 척도를 개발하고 개발한척도의 타당도를 검증했다는 점 등에서 의미를 지닌다.

Anti-corporate emotion is believed widespread across Korean society in the wake of various kinds of injustice and corruption scandals that involve some big businesses. Many discussions have focused on the cause and effect of anti-corporate emotion or how to mitigate anti-corporate emotion, therefore,these normative have studies fail to measure this emotion. Thus, the initial purpose of this study was to develop anti-corporate emotion scale. Based on psychology of emotion, this study describes the development and validation of measures to assess anti-corporate emotion. In order to conduct development and validation of scale, two interviews with expert group were done. This group consisted of two persuasive communication professors, two public relations professors,and one methodology professor. Through these interviews and literature review on anti-corporate emotion,17 items were generated. With 17 items, exploratory factor analysis with a varimax rotation and confirmatory factor analysis using AMOS 16.0 were computed. Scale development procedures resulted in a three-factor, eight-item scale that conforms with psychology of emotion. In detail, the result of factor analysis showed that Korean anti-corporate emotion is composed of anti-corporate cognition, anti-corporate feeling, and anti-corporate behavioral tendency. This study also computed analysis of variance (ANOVA) to examine differences between participants on anti-corporate emotion. The results showed that there was no difference between age, region, and education on anti-corporate emotion. But, in terms of sex and household income, there were differences:male's anti-corporate feeling is more serious than female; the lowest class' anti-corporate feeling is more serious than the highest class. With all the brisk discussions on anti-corporate emotion in the academic community and the business community, there have been few researches that sought to conceptually define anti-corporate emotion and empirically study it. Thus, this study's findings are worth noting: that anti-corporate emotion consists of anti-corporate cognition, anti-corporate feeling, and anti-corporate behavioral tendency. In order to comprehend Korean anti-corporate emotion accurately, continuous longitudinal research with more samples is required. Additionally, future research should test whether other variables can moderate assessment of anti-corporate emotion.

최근 지식생산성을 향상하여 기업의 성과를 높이려는 지식경영이 화두가 되고 있다. 따라서 기업의 경쟁우위도 지식측면에 초점을 두어 분석할 필요성이 있다. 특히 능력개념은 매우 중요한 경쟁우위 요소이므로 이들 개념을 종합적으로 고려한 연구는 더욱 유용한 결과를 보여줄 수 있다. 이러한 이유로 본 연구는 지식창출(knowledge creation) 측면에서 마케팅 능력을 분석하고, 전략적 성향과 기업성과와의 관계를 규명하고자 하였다. 구체적으로는 한국의 거래소 상장기업들의 마케팅 능력을 지식보유능력, 지식공유능력, 지식인프라 구축 및 실행능력의 세 가지 능력 유형으로 개념화한 후 Porter의 본원적 전략에 기초하여 대상 기업을 분류한 다음, 각 전략 그룹 별로 마케팅 능력이 기업의 효과성, 적응성 및효율성에 미치는 영향을 살펴보았다. 이러한 시도는 결과적으로 이론적인 측면에서 기존연구들의 단점을 보완함과 동시에 실무적인 측면에서 본 연구의 유용성을 제고할 수 있을 것이다. 연구 결과 기업의 전략적 성향에 따라 마케팅 능력과 기업성과와의 관계가 차이를 보이며, 특히 마케팅지식 공유능력은 효율성과, 마케팅 지식 보유능력은 효과성이나 적응성과 밀접한 관계가 있음을 알 수 있었다. 한편, 듀얼전략의 경우는 예상하였던 연구가설과는 다른 결과가 나타났는데, 이는 듀얼전략의 복합적인성격에 기인하는 것으로 해석된다. 또한 전략유형에 관계없이 대부분의 기업성과에 있어서 마케팅 지식 보유능력의 영향력이 가장 크게 나타나, 동 능력의 획득문제에 기업들이 관심을 가져야 함을 시사하고 있다.

Knowledge Management(KM) intending to increase performances by means of improving knowledge productivity has gained attentions recently. KT has run In-house Online web site for Ideas Suggestion since 2010, and could save much cost because over 6,000 employees had suggested over 26,000 ideas in 2010. POSCO has run Entire Enterprise Integration System and adopted employees’knowledge to task. Companies including Samsung group and Woongin group, LG CNS have run or plan for similar web site(2011. 3. 15 Maeil Economy Daily). Therefore it is necessary to analyze firms’ competitive advantages with the viewpoint of knowledge. Especially, because capability concept is the very important competitive advantage factor, the integrated study considering both concepts(i.e. knowledge and capabilities) can show more fruitful results. However,I could not find such domestic or foreign studies so far as I know. For this reason, I intended to analyze marketing capabilities and identify the differences between strategic tendencies and performances. In this study, I analyzed marketing capabilities of companies those were listed on the Korean Securities Exchange market in the side of knowledge creation. At first, I classified marketing capabilities into three sub-constructs, marketing knowledge holding / sharing / infrastructure building and implementing capabilities. and I classified sample companies with the base of Porterʼs generic strategies and investigated the effects of marketing capabilities on firm’s performances in each strategy group. Especially this study used various performance measurements, those were effectiveness, adaptability and efficiency. This attempt can make up for the drawbacks of prior studies and increase practitional usefulness. After research, I found that there were differences among firm’s performances according to strategic tendencies. Companies which drove cost leadership strategy gained good efficiency performances and companies which drove differential strategy gained good effectiveness and adaptability performances. In the case of dual strategy, companies gained superior efficiency and effectiveness, adaptability performances to ‘stuck in the middle’ companies. I also found that the relationship between marketing capabilities and performances according to strategic tendencies, especially marketing knowledge sharing capabilities have the close relation to efficiency meanwhile marketing knowledge holding capabilities have the close relation to effectiveness and adaptiveness. These results mean that those companies which want to drive cost leadership strategy should forster marketing knowledge sharing capabilities. So they can achieve superior performance (especially efficiency). In the similar context, those companies which want to drive differential strategy should forster marketing knowledge holding capabilities. So they can achieve superior performance (especially effectiveness and adaptability). However, I found the different result against expected research hypothesis especially in dual strategy group. Maybe this results seems to be stemmed from the nature of dual strategy, exact interpretation can be made on the base of following studies. And no matter what strategy type company has, the effect of marketing knowledge holding capability on the most performances was the biggest among other marketing capabilities. Therefore, companies which have poor marketing knowledge holding capabilities should post management importance on the achievement of that capabilities. Capabilities can be achieved by the way of in-house innovation or cloning, collaboration,acquisition. This study has academic and practical implications like belows. 1) Identified the relationships between marketing capabilities and performances in the different view against prior studies. 2) Systematic study on marketing knowledge creation and multidimensional marketing capabilities. 3) Identified the relationships between marketing capabilities and strategies.

본 연구는 기업들이나 소매 점포에게 핵심적인 세분시장으로 부상하고 있는 노년층 시장에 대한효과적인 마케팅 전략을 수립하는 데 도움을 주기 위하여 노년층들이 편의품 구매 시 소매점을 결정하는 요인에 대해 연구하였다. 소매점을 결정하는 요인들로는 소매점포의 점포 특성, 서비스요인 및 특정점포를 선택하는 결정요인을 살펴보았다. 나아가 이들 요인들과 점포선택의 개인적 요인들(즉 노년층이 최초로 선택하는 점포, 연령, 성별, 활동수준, 주관적 건강상태 등)과의 관계를 실증분석 하였다. 구체적으로 노년층 소비자들의 편의품 구매 시 소매점포 선택과 관련된 요인들은 노년소비자의 구매행동과 점포선택요인에 관한 기존자료와 Lumpkin et al.(1985)의 자료에 근거하여 점포의 편리성과 위치, 물리적 환경, 서비스특성, 품질과가격으로 점포 요인들을 선택하였다. 또한 노년층 소비자의 점포선택 결정요인을 분석하기 위해 결정요인모델을 사용하였다. 나아가 노년층의 개인적 변수 즉 최초로 선택하는 점포와 연령, 성별, 활동수준, 주관적건강 상태 등과 소매 점포 선택간의 관계에 있어 가장 중요한 결정요인과 비 결정요인들을 파악하기 위해다중판별 분석을 하였다. 분석 결과, 노년층 소비자들의 소매점 선택요인 중 집에서 가까운 점포위치, 편리한 주차와 빠른 계산 등 위치와 편리성이 순서대로 중요한 요인으로 발견되었다. 또한 특정점포선택의 결정요인으로는 집에서 가까운 점포위치와 편리한 주차, 입구와 출구가 편리하거나 제품을 쉽게 발견하도록 일관된 상품위치를 가진 점포가 발견되었다. 나아가 매력적인 가격이나 양질의 제품, 다양한 상표와 불만족한제품의 반품가능성도 노년층 소비자의 점포선택에 결정적인 영향을 미치는 요인으로 나타났다. 이러한 결과를 바탕으로 노년층 시장에 대해 효과적인 실버마케팅전략을 수립하기 위한 시사점을 제시하였다.

As aging progresses, the elderly experience many changes in various aspects of life which they did not experience when younger, and desires based on such changes create demand for new products and services. These days the elderly market to satisfy such demand is rapidly developing and for businesses,this market is rising up as an important strategic market. Especially the baby boomer generation is just entering their 50s and its size is not small, making up 38% of the population. They are full of desire to leisurely enjoy the remainder of their years and have the financial ability to do so. For 20 years starting in 2010 when they begin to retire in significant numbers, businesses will encounter a huge consumer group of 18 million people. However, on the other hand, it is also a fact that even the corporations in advanced nations have not been able to effectively penetrate the elderly market. The reason for this is that, although the importance of the elderly market is being accepted by businesses in recent times, they lack understanding of this market and thus are unable to appropriately deal with it or have handled it in inadequate ways. Also information about the elderly class, compared with other age groups, is very inadequate and there is virtually no knowledge about how to approach this group. In order to prepare for an aged society, corporations and retailers that deal with the elderly need a new strategy. However, research on the elderly regarding their store choice behavior is almost non-existent. Although silver consumers use a variety of criteria in choosing among stores, services offered appear to be of primary importance. such services include courteous, patient treatment by store employees, assistance in locating products, transportation to and from shopping areas, and places to rest when they become tired. Similarly, another study suggests that special treatment (such as carry-out service for packages),special consideration (such as assistant in product selection), and similar-aged clerks affect the silver person's patronage habits. The importance of such services increases with the age of the consumer. Desire for these services might indeed reflect cognitive and biological changes (such as information-processing skills and immobility) due to aging. This paper aims to identify determinants in choosing retail stores when elderly consumers purchase convenience goods. and for that purpose, the identification of retail store characteristics and services the elderly seek when making convenience goods purchases and how these characteristics and services impact elderly consumers retail store patronage. Finally, this study examine the impact that primary store choice, sex, age, self-reported healthiness, activity have on the importance placed on retail store determinants. The factors that were most impotant to elderly consumer relate to store location close to home, convenient parking, convenient/fast check, quality products, convenience entrance/exit. And the most store determinants used by the elderly consumer when choosing among the various retailers for convenience products relate to store location close to home, convenient parking, consistent location, convenience entrance/exit. attractive prices. Multiple Discriminant Analysis was used to provide a test of difference across the primary store choice,sex, age, self-reported healthiness, activity. There were no differences found among primary store choice, age for the 10 determinant. But two differs significantly across sex groups: store location close to home, attractive prices. Thus, the remaining eight are determinant for the eldery regardless of sex. Two differs significantly across activity groups: other services in store, quality products. Therefore, the remaining eight are determinant for the eldery regardless of activity groups. Of the 10 determinants, two differs significantly across self-reported healthiness: various brand , attractive prices. Thus, the remaining eight are determinant for the eldery regardless of self-reported healthiness. The result of the study will be very useful in establishing the relevant elderly marketing strategies and in providing the business opportunities of the market for elderly consumers.

본 연구는 정보통신산업에서 제조업과 관련된 분야를 대상으로 컨버전스 신제품의 유형을 분류하고 각 유형별로 제품개발 고객요인, 제품개발 방식과 성과의 차이를 이해하고자 하였다. 기존 연구문헌에기초하여 본 연구는 컨버전스 신제품 유형을 컨버전스 수준에 따라 4가지 유형-지식 컨버전스, 기술 컨버전스, 응용 컨버전스, 산업 컨버전스-으로 분류하였다. 컨버전스 신제품개발의 고객요인으로 본 연구는 다음의3가지 요인들-(1) 편리성 욕구 초점, (2) 참여 욕구 초점, (3) 문화적 욕구 초점-을 도출하였으며, 제품개발방식으로 (1) 학습 방식과 (2) 외부와의 협력 정도가 컨버전스 신제품 유형별로 어떤 차이가 있는지를 살펴보았다. 본 연구는 최근 정보통신산업에서 수행되었던 컨버전스 신제품 프로젝트 162개를 대상으로 설문조사를 실시하였다. 설문 분석결과 컨버전스 신제품 유형별로 제품개발 선행 요인과 제품개발관리 방식에 차이가 있음을 확인할 수 있었다. 구체적으로 컨버전스 수준이 높은 유형일수록 선행요인으로 고객의 편리성욕구, 참여 욕구, 문화적 욕구 모두를 충족시키고자 하는 동기가 매우 높은 것으로 나타났다. 한편 개발관리방식에 있어서도 컨버전스 유형별로 학습 방식과 외부와의 협력 정도에 통계적으로 유의한 차이가 있음을확인하였다. 아울러 컨버전스 수준이 높을수록 신제품 성과가 높은 것으로 나타났다

The phenomenon of convergence has been observed very frequently and gained considerable attention academically and practically. For the purpose of formulating a firm’s strategy and organizational capabilities, Hacklin(2008), in his monograph, reiterates the importance of a contingency approach to new convergence products; specifically, managers of a firm need to be aware not only the stage and maturity of industry-wise landscape but also the size, age, and the inertial heritage of a firm-specific characteristic at a particular time in the convergence process. It is true, to some extent, that most previous scholarly works on the convergence literature have focused on the facet of phenomenon of convergence itself, including the its driver, definition, and ex post factor of services or products; as a consequence, they fall short of applying research findings to a real managerial decision making situation,and providing managerial guidelines for the firms which determined to undertake convergence products as a way of new revenue source for the firm’s growth. Above all, managerial attention has been focused on understanding and identifying what ex ante(endogenous or antecedent) factors they should take into account and how effectively they do manage its development process to find out new business opportunities. Based on a thorough literature review, the authors classify new convergence products into four different types such as (1) knowledge convergence, (2) technological convergence, (3) applicational convergence,and (4) industrial convergence. On the one hand, as to the customer factor associated with a new convergence product, this study derives three research variables, including, (1) fulfillment of customer’s convenience need, (2) fulfillment of customer’s participation need, and (3) fulfillment of customer’s cultural need. On the other hand, as to the management approaches in developing new convergence products,this study selects two different variables, including (1) learning style and (2) external collaboration. This study surveys 162 project leaders who have recently completed new convergence projects in the field of information and communication industry in Korea. The statistical analysis of surveyed data reveals the following findings. First of all, as the knowledge convergence, an initial stage of convergence, evolves into the industrial convergence, a later stage of convergence, the higher outcome performance the project shows. Additionally, the industrial convergence is positively related to the fulfillment of all of three customer’s needs such as convenience, participatory as well as cultural needs. Further, it reveals that in order to develop a project effectively, firms should do exert organizational efforts combing exploratory and exploitative learning and do put an extra effort for vertical collaboration, too. Second of all, unlike the authors’ expectations, the horizontal collaboration does not show a different outcome performance across four different types of new convergence products. And, it shows less extent of use when compared with the use of vertical collaboration. Interestingly, contrary to the arguments of Lawson-Borders (2006) and Chesbrough et al. (2006), Korean ICT firms put much more organizational emphasis on the vertical collaboration than horizontal collaboration. Overall, the authors interpret that since the sample Korean firms perceive higher costs (Gilsing, 2007; Burt, 1992) the horizontal collaboration incurs will exceed the benefits (Colman, 1988; Garud, 2002) it will render, they are reluctant to implement horizontal collaboration regardless of the level of convergence trajectory. Most existing studies on the new convergence products have been conducted and focused on single type of new convergence product. Recognizing their limitations, this study, however, classifies new convergence products into four different types, and then it tries to investigate any differences with respect to customers needs, management approaches, and outcome performance across four different types. This study, in this sense, contributes to the development of academic knowledge on convergence field. In particular, whereas Hacklin(2008)’s case study tries to classify type of convergence process and proposes different managerial implications, this study is conducted empirically and its surveyed data are quantitatively analyzed, taking into consideration customers needs as well as types of convergence process he enumerated.

노조조직율의 하락과 함께 무노조사업장 고용관계의 중요성이 증대하고 있는 상황이지만 무노조사업장에서의 근로자참여를 실증적으로 분석한 연구는 많지 않다. 본고에서는 무노조사업장 근로자참여를노사협의회를 중심으로 한 간접참여와 인적자원관리 제도를 통한 직접참여로 나누어서 각각의 참여수준이조직성과에 미치는 영향을 한국노동연구원의 사업체패널조사(2007)를 활용하여 분석하였다. 연구결과를 요약하면 다음과 같다. 첫째, 무노조사업장에서의 직접참여와 간접참여 모두 자발적 이직률, 노사관계, 품질개선, 혁신활동과 정(+)의 관련성을 갖는 것으로 나타났다. 특히 대표성이 있는 패널자료를 통해 노사협의회를통한 간접참여와 기업성과간의 긍정적인 관련성이 검증된 것은 노사협의회의 효과성을 실증적으로 보여준것으로 의미가 있다. 둘째, 직접참여와 간접참여는 기업성과에 대하여 선형적인 상호작용효과는 검증되지 않았다. 그러나 추가분석 결과를 보면 직접참여와 간접참여의 도입정도가 모두 높은 유형이 다른 유형들에 비해서 우수한 기업성과를 보여주고 있다. 따라서 직접참여와 간접참여를 효과적으로 활용하여 기업성과를 향상시키기 위해서는 근로자참여제도의 도입과 활용에 있어서 두 가지 형태의 참여기제를 더욱 유기적이고 상호보완적으로 설계 및 운영해야 할 필요가 있음을 시사해주고 있다

This paper analyses the impact of employee participation on human resource management performance,industrial relations performance, and organizational performance after sorting employee participation at non-unionized workplace into direct employee participation and indirect employee participation through a joint labor-management conference(work council) by using WPS (Workplace Panel Survey) of Korea Labor Institute. According to the HPWS (high performance work system) theory, active participation of employees in managerial decision-making system is one of the major components of HPWS. So it is indispensible for companies to construct relevant employee participation polices and practices. Thus it is necessary to examine the effectiveness of employee participation based on various contextual background. This research is meaningful in the point that there are only a few empirical studies on the effectiveness of the adoption of employee participation at non-unionized workplace though the importance of employment relations at non-unionized workplace has been increased along with worldwide decrease of union density including South Korea. This research also deducts the effectiveness of a joint labor-management conference by showing the significant positive relationship between indirect employee participation and organizational performance using credible panel data. The findings and implications of our research are summarized as follows. First, direct and indirect employee participation at non-unionized workplace have both significant positive relationship with volunteer turnover rate, industrial relations, quality improvement, innovative activity. This results empirically show that the adoption of direct employee participation through human resource management policies and practices is valuable for the improvement of firm performance at non-unionized workplace. In addition, the result that indirect employee participation through a joint labor-management conference has positive relationship with firm performance suggests that firms need to more activate a joint labor-management conference at non-unionized workplace. While there exist labor unions representing the interests of employees at unionized workplace, companies can not fully attend to the interests of employees if there do not exist effective representative mechanisms at non-unionized workplace. But,empirical results in this study show that direct and indirect employee participation at non-unionized work-place have both significant positive relationship with organizational performance. So, employee participation at non-unionized workplace is necessary to meet employee’s growth desire and industrial democracy as well as improvement of firm performance. Considering the contextual background of South Korea where work council is legal obligation of most companies, firms are inclined to passive role in installation and operation of work council. But positive relationship between indirect employee participation and organizational performance propose more active approach at the use of a joint labor-management conference. Second, direct and indirect employee participations have no linear interaction effects on human resource management performance, industrial relations performance, organizational performance. But, in additional analysis, we can find that the type with both higher direct employee participation and indirect employee participation levels has superior performance than other types in volunteer turnover rate, industrial relations,quality improvement, innovative activity. Thus, to improve human resource management performance,industrial relations performance, and organizational performance effectively by using direct and indirect employee participations, firms should design and operate direct and indirect employee participations mutually complementary. This research is differentiated from prior research in the points that our research model integrates direct and indirect form of employee participation at non-unionized workplace and analyzes the interaction effects of direct and indirect employee participation, while most prior studies have focused on the individual effects of each form of employee participation. By integrated approach on employee participation, we can find out the implications of the adoption of dual forms of employee participation in the perspective of labor-management cooperation at non-unionized workplace. The result that indirect employee participation through a joint labor-management conference at non-unionized workplace has significant positive relationship with organizational performance suggests the implication that it is important for achievement of superior performance to motivate representative organization for employees. Especially, the result of hypothesis 3 suggests that preposition concerning interaction effects of direct and indirect form of employee participation polices and practices which has been usually discussed as a conceptual argument should be more examined empirically in depth by using various research models and variables at non-unionized workplace in South Korea. In future studies, it is necessary to conduct additional research on the accurate process that direct and indirect form of employee participations affect firm performance and the specific conditions which could produce positive interaction effects on organizational performance. In addition, it is also necessary to analyse and compare the effectiveness of direct and indirect employee participation polices and practices at non-unionized workplace based on more elaborate theoretical background and various research methods.

금융의 국제화 및 금융권역간의 융합을 비롯한 금융환경의 급격한 변화로 인해 국제회계기준위원회는 국가 간 비교가능성 제고를 통한 회계정보의 유용성 향상을 위해 국제회계기준 도입을 추진하고 있다. 이러한 국제회계기준은 정보의 적시성과 유용성, 그리고 목적적합성 제고를 위해 자산과 부채의 평가에있어 현행가치 개념을 도입하고 있다. 우리나라도 2011년을 목표로 국제회계기준의 도입이 추진되고 있으며, 이러한 국제회계기준의 도입은 향후 기업의 운영에 있어 많은 변화를 가져올 것으로 전망되고 있다. 특히 보험산업은 자산과 부채의 만기가 장기이고, 보험부채의 비중이 높은 특성으로 인해 시가평가에 따른 손익의 급격한 변화가 불가피할 것으로 전망되고 있다. 따라서, 본 연구에서는 도입이 예정된 국제보험회계기준의 적용시 보험산업에 미치는 영향을 분석하고 이에 따른 대응방안에 대해 모색해 보았다. 우리나라 보험산업은 국제보험회계기준의 도입으로 인해 재무제표의 변동성 증대, 이익변동성 증대에 따른자본 조달 비용의 상승, 투자형/단기 상품의 확대, 단기 위주의 자산 운용, 위험관리 개념 변화와 같은 영향을 겪을 것으로 전망된다. 특히 생명보험에서는 주요 상품에서 투자형 상품이나 단기 상품이 차지하는 비중이 높아질 것으로 전망된다. 이는 자산운용에 따른 영향을 보험사가 부담하기보다는 계약자에게 전가하고자하는 유인이 커지고, 기간이 길수록 제 가정의 변동에 따른 영향이 큰 데 따른 것이다. 이러한 영향에 따른 부작용을 최소화하기 위해서는 우선 국제보험회계기준에 대한 인식의 전환을 바탕으로보험가격 산출체계의 선진화, 시장 환경 시나리오의 적절한 예측을 위한 시스템 구축, 계리 전문가의 양성,리스크 감독체계의 구축, 자율적인 계리 업무의 권한 인정, 계리시스템에 대한 요건 규정을 통한 제도적 장치의 마련, 적정성 분석의 도입 등이 필요한 것으로 판단된다. 우리나라도 국제회계기준의 도입을 예정하고있기에 우리나라 보험업계는 국제보험회계기준의 도입에 따른 영향을 면밀히 분석하고 대비하여 국제보험회계기준을 성공적으로 도입하고, 보험산업에 미치는 부정적인 영향을 최소화할 수 있도록 하여야 할 것이다.

Due to financial globalization and the Convergence of financial regimes, including the sudden change of the financial environment, International Accounting Standards Board (IASB) to improve the international comparability of accounting information through the order to improve usability has been promoting the introduction of International Financial Reporting Standard (IFRS). The IASB try to improve timeliness and usefulness of the information, and fitness for purpose in the evaluation of assets and liabilities are introducing the concept of current value. With the IFRS on accounting for insurance contracts to be finalized by 2011 in Korea, IFRS is expected to greatly affect the industry. In particular, insurance industry has a long-term maturity of assets and liabilities, and high proportion of insurance liabilities in that case of introducing IFRS cause rapid change of income is expected to be inevitable. In this study, we analyze the effects of the IFRS implementation on the insurance industry and subsequent corresponding measures. The implementation of IFRS on the Korean insurance industry is expected to increase volatility in the financial statements, due to increased earnings volatility along with a rise in the cost of capital, expansion of investment type/short-term products, short-term oriented asset management,as well as a change risk management concepts. In life insurance industry, investment-type or short-term is expected to increase the proportion. Because, Insurance company tries to escape the risk of asset management. In Asset Management, Insurance Company tries to reduce the change of net income due to changes in interest rates. So they focus on Short term financial item rather than long-term financial item. They change in short-term oriented Asset Management is expected to be inevitable. With bond investments in the equity pillar of the investment have shifted again, even in bonds with short maturity on the bonds is expected to increase. Insurance companies try to reduce the risk of volatility; they try to match between asset and liability. Assessment of insurance liabilities at fair value at the core of an international insurance accounting standards introduced in the insurance industry is expected to affect a variety. Therefore, the introduction of international insurance accounting standards to minimize side effects, and the smooth introduction of standards for planning and execution of countermeasures for this are important. These countermeasures significantly the insurance industry and regulators can be divided into, look for this specific initiative,can be summarized as follows:In order to minimize the possible side effects, the most urgent matter is to first change the recognition of IFRS by developing an insurance pricing system, establish an appropriate forecast system for market environment , actuarial expert training, building a risk supervisory system, recognition of an autonomous right of actuarial services, establish actuarial requirements for the system through the provision of institutional mechanisms, as well as introducing an adequacy analysis. Korea also international accounting standards introduced is scheduled to be in the country insurance industry, international insurance accounting standards introduced the effect of close analysis and prepare an international insurance accounting standards successfully introduced, and the insurance industry to minimize the negative impact to be will be required.

지속가능한 부동산개발을 일본의 나오시마 지역 개발 프로젝트 사례를 바탕으로 분석하여 향후부동산 공간 개발 방향성을 제시하려 한다. 융․복합의 시대 새로운 패러다임 속에서 부동산 개발 방향성은크게 창의적인 공간 컨텐츠의 확보와 친환경 재생, 기업가 정신을 바탕으로 한 메세나 활동과의 융합을 큰방향으로 살펴보았다. 첫째, 창의적 발상의 공간 컨텐츠 제공이 필요하다는 점이다. 부동산 개발이 본원적인주거 및 업무공간과 소비 공간의 본원적인 장소제공을 의미한다면 경쟁력이 없다. 다른 경쟁업체의 공간이주는 다른 점이 필요하다. 둘째, 문화와 예술을 바탕으로 한 환경재생과 부동산개발의 융합접목이다. 공간컨텐츠 제공을 하는데 있어서 문화와 예술이라는 적합한 매개체가 필요하다. 문화와 예술은 부동산의 장소이용자 및 소비자에게 있어서 오감의 만족을 제공하고 이는 방문의 동인을 제공한다. 이는 일본의 나오시마지역이 과거의 산업화로 인하여 황폐했던 섬에서 현재 세계의 명소로 재탄생한 것으로 확인할 수 있다. 셋째, ‘기업가 정신’을 바탕으로 한 기업 메세나 활동과 부동산 개발의 융합 가능성이다. 기업이 문화에 투자하면 기업 브랜드력이 올라가고 브랜드 가치가 높아지면, 소비자들은 기업에 좋은 인식을 갖게 되고, 이는 결국 기업의 이윤창출로 이어진다는 것이다. 이를 베네세 그룹의 나오시마 개발 사업을 통해서 증명되었으며,국내 기업 또한 메세나 활동과 연계한 부동산 공간 개발사업을 각별히 고려할 필요성이 있다고 분석된다.

In this study, the development of sustainable real estate space development projects in Japan Naoshima Island case analysis based on real estate development in the future research direction was to present. Convergence, a new paradigm in the era of complex real estate development direction of the great creative content, secure and environmentally friendly play space, based on entrepreneurship Mecenat activities were examined in the direction of convergence with the larger. First, creative thinking is needed to provide the content of the space. Residential real estate development and office space and consume more fundamental origin of the space available means that if a place can not be competitive. The state of the competition,different from the space is needed. Second, based on the arts and culture play an environmental and real estate development is the fusion graft. Space to deliver their content to fit the cultural and artistic medium that is needed. Arts and culture of the real estate users and consumers in place to provide the satisfaction of the senses, which offers visits to the Naoshima island. This Naoshima island of Japan’s forgotten past, getting a spot on the island as a re-birth of the present world can see that. Third, the ‘entrepreneurial spirit’, based on the convergence of corporate and real estate development activities of maesena is a possibility. When you invest in corporate culture corporate brand value can rise and higher brand power consumers and businesses have a good awareness which eventually led to the company’s profitability is that. Naoshima benese development of this group was demonstrated by the domestic activities of the company in connection with the Mecenat especially considering the need for real estate space development projects that are analyzed. Through this, the era of convergence in the real estate space,developing a new paradigm, a rural community in the direction of physical space, resources, human resources coupled with the company commitment to the center could provide a model for growth. Successful development of sustainable real estate space achieved through practice the lessons learned in Japan, you can do the following theorem. First, the real estate space in the development local residents,businesses and governments participating in the coordinated implementation of and is a faithful role. Second, the development of islands south coast of Korea was able to find the possibility of applying. Third, to increase the added value of real estate development space in the direction of development is a growing need to find out that was The disruption of residential real estate development can not risk adverse reactions based on experience in a proactive way joint venture that you need the variance of the risk was identified There were papers in terms of sustainable development has been made, the city plans to develop it in terms of real estate space research program focused to achieve differentiation. Naoshima area along the south coast as a case study of sleep through the utilization of the space is meant to suggest the possibility. In addition, a new paradigm in the era of convergence culture, art and real estate development and the convergence achieved when spatial differentiation that made creation of economically profitable Naoshima examined through examples. Companies stressed the importance of leading the development of the area was popular as a new convergence in the complex to be able to give valuable real estate space development can succeed presented a case study. Through the development of sustainable real estate space, this research strives for management practitioners want to be helped to present a new vision.

본 연구는 외환위기와 글로벌 금융위기 등을 겪으면서 국내외 자본시장에서 주요 이슈가 된 재무 및 회계정보의 질과 관련하여 기업의 이익관리(earnings management)와 애널리스트 역할간의 관계를분석하였다. 2003～2009년 연구기간에 있어 국내기업들의 이익관리를 측정하기 위한 대용변수로서 재량적발생액(discretionary accruals)을 종속변수로, 해당 기업에 대한 분석보고서를 작성한 애널리스트의 수 등을 주요 설명변수로 채택하였다. 최근 들어 국내에서 기업에 대한 주요 정보제공자로서 활동하고 있는 애널리스트들이 모니터링 역할도 하는지를 분석한 바, 특히 경영자의 이익관리 행태에 영향을 미치는지를 중점적으로 분석하였다. 본 연구의 주요 결과는 다음과 같이 요약된다. 첫째, 이익관리의 대용변수로서 재량적발생액과 총발생액 모두 애널리스트 커버리지, 즉 기업을 분석하는 애널리스트의 수와 음(-)의 관계를 나타내서 애널리스트 커버리지가 많은 기업일수록 경영자의 이익관리 행태가 줄어드는 것으로 나타났다. 둘째,애널리스트의 보고서 수 및 애널리스트 1인당 평균 보고서로 측정한 애널리스트 커버리지의 경우에도 이들발생액과 음(-)의 관계를 보여 이익관리 행태를 줄이는 경향이 있었다. 셋째, 발생액의 절대값으로 측정한이익관리의 가능성 내지 이익 예측력은 기업지배구조 지수와 음(-)의 관계를 나타내서 지배구조가 우수한기업일수록 이익관리가 적고 이익의 예측력도 높아지는 것으로 나타났다. 넷째, 이익관리 행태의 변화와 애널리스트 커버리지의 변화 간에는 음(-)의 관계가 나타나서 애널리스트 수, 보고서 수가 증가할수록 경영자는 이에 대해 민감하게 반응하여 이익관리를 줄이는 유인을 가지는 것으로 보인다. 이에 따라 더 많은 애널리스트들이 기업을 분석함으로써 경영자의 자의적인 이익관리 행태를 줄일 수 있는 것으로 실증되었으며,결국 애널리스트는 경영자에 대한 모니터링 역할을 수행하는 것으로 평가된다.

This study examines the relationship between earnings management and analyst coverage for the Korean firms, reflecting the issue of financial and accounting information quality raised during the Asian and global financial crises. During the study period from 2003 and 2009, we measured the dependent variable, i.e., earnings management by the size of discretionary accruals, and both the number of analysts following a firm and the number of analyst reports are used as the proxy for analyst coverage. We also include firm-specific control variables such as financial leverage, growth potential and profitability. We hypothesize that analyst coverage will reduce managers' behavior of earnings management. We found the following interesting empirical results. First, discretionary accruals and total accruals are significantly and negatively related to analyst coverage. So, when more analysts follow a firm, the manager's earnings management behavior is reduced. Second, there are more reports published by analysts,the behavior is also reduced. Third, the absolute value of accruals, a proxy for the possibility of earnings management and earnings forecasting accuracy, is negatively related to the corporate governance index, implying that firms with better corporate governance system has less earnings management. Fourth, the changes in analyst coverage have a negative relation with those in accruals,and therefore managers has less incentive to manage earnings when more analyst cover firms over time. Firm-specific factors are also related to earnings management. Debt ratios are positively related to the absolute value of discretionary accruals. So when managers expect a default, they seem to think about earnings management. Firms’ growth potential and profitability also have a positive relation with accruals. However, firm size is negatively associated with accruals, implying that larger firms may have additional monitoring mechanisms. In conclusion, Korean domestic analysts seem to play a vital role of management monitoring in the Korean capital market. Therefore, it is suggested that analysts should develop their expertise and more analysts should follow and monitor firms in order to enhance Korean firms’ governance structure in the future.