• Title/Summary/Keyword: 환경윤리

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The Effect of NCS-based Accounting, Audit and Tax Job Competency on the Sustainability of Social Innovative Enterprises (NCS기반 회계·감사 및 세무 직무역량이 사회혁신기업의 지속가능성에 미치는 영향)

  • Kwon, Ju-Hyoung;Lim, Won-Ho;Kim, Un-Sung
    • Industry Promotion Research
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    • v.5 no.4
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    • pp.39-53
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    • 2020
  • With the recent increase in the demand for corporate trust based on transparency in accounting, such as management disclosures and autonomous management disclosures for Social Innovative Enterprises, the duties of Social Innovative Enterprises on accounting and tax affairs have become important. This study looked at the effects of NCS accounting, audit and tax functions on the sustainability of Social Innovative Enterprises, which have not been studied. In particular, issues such as management disclosures and adequacy of financial statements depend on how ethically the accounting officer performs the work. Accordingly, we looked at the intermediation of accounting ethics held by the person in charge of accounting in relation to the sustainability of the NCS accounting, audit and taxation functions. The research subjects surveyed 500 people in charge of accounting at 50 social innovation companies, including social enterprises established in special cities and metropolitan cities such as Seoul and Busan, as well as social cooperatives. A path analysis was conducted with 372 valid questionnaires. As a result of the analysis, NCS accounting, audit and tax functions have a significant impact on both economic value and social value and environmental value, which are the sustainability elements of Social Innovative Enterprises. It was also found that NCS accounting, audit and tax affairs had a significant impact on accounting ethics, and accounting ethics had a significant impact on social and environmental values, excluding economic values. In addition, accounting ethics were found to have a mediated effect between NCS accounting, audit and taxation functions and the sustainability elements of Social Innovative Enterprises. In particular, the relationship between NCS accounting, audit and tax affairs and social value was found to be completely mediated.

Ecology and Naturalistic Justice in Nietzsche (니체의 생태학과 자연주의적 정의)

  • Byung-Doo Choi
    • Journal of the Korean Geographical Society
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    • v.33 no.3
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    • pp.411-433
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    • 1998
  • This paper examines how Nietzsche, criticizing anti-naturalist philosophies, reformulated concepts of nature and human nature, and revaluated them from the perspective of naturalism. Especially, it focuses on his task for naturalistic ethics to naturalize nature and to place man back into nature. This paper also tries to reinterpret his attempt to transfer the concept of justice from the metaphysical realm to the naturalistic one, which seems to give some important insights to develop theory of environmental justice, while pointing out some limitations in his naturalistic concept of justice.

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이달에 만난사람-장동일 (사)한국축산환경시설기계협회 회장

  • Jang, Seong-Yeong
    • KOREAN POULTRY JOURNAL
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    • v.39 no.4 s.450
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    • pp.77-79
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    • 2007
  • 축산농가에서는 사양관리 뿐만 아니라, 축산기자재의 유무 및 제품 선택에 따라 생산성에 영향을 미친다고 해도 과언이 아니다. 축산기자재재사업의 유통구조와 기술개발 보급을 위해 회원 상호간 기업 윤리를 꿈꾸는 (사)한국축산환경시설기계협회 장동일 회장을 만나 양축가들이 기자재 구입시 안전하고, 확실한 AS를 보장 받기 위해 협회에서 추진하는 내용을 정리하였다.

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An Analysis of the state of Information and Communication Ethics awareness and Improvement - Centered on the Middle School in Gwangju City (정보통신 윤리의식의 실태 분석 및 개선 방안 - 광주시 중학교 중심으로)

  • Kim, Min-Jung;Lee, Sung-Joo
    • Proceedings of the Korean Institute of Information and Commucation Sciences Conference
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    • 2007.06a
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    • pp.910-913
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    • 2007
  • Information society, introduced by the rapid progress of computer technology and communication technology, has brought us the comfort and prosperity on every aspect of human life. However, the adverse and harmful effects of it, including the ethics problems, turn out to be serious. Concerning these problems, purpose of this study is set to investigate the actual state of ethics awareness on information and communication, since ethics awareness is required more urgently than ever in this era of technology. While adolescents, who will lead the future society, comprise the majority of internet usage population in our nation, they are exposed to the harmful and risky contents in the periods during which their world view would be established. Furthermore, the problems emerging in the progress towards information-oriented society are jeopardizing the dignity and inherent value of human being, therefore causing the serious moral chaos and social problems. In this paper, the awareness level of middle school students in Gwangju City has been investigated especially in the aspect of information and communication. Based on the results, it is revealed that the efforts of government, social organization, students' parents as well as the education circles are essential. Also the proposal for improvement on the awareness level has been presented.

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Moral Turn in Geography Education: Moral Concepts, Skills, Values/Virtues (지리교육에서의 도덕적 전환 -도덕적 개념, 기능, 가치/덕목-)

  • Cho, Chul-Ki
    • Journal of the Korean Geographical Society
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    • v.48 no.1
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    • pp.128-150
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    • 2013
  • This paper is to examine the interrelationship between morality (or ethics) and geography and education in terms of the moral and ethical dimension embedded moral turn in geography. Since the 1970s, the geography have morally turned with stressing realization of social relevance and justice through interest on moral issues such as the spatial inequality and human welfare in the world of difference. This moral turn in geography has formed the area of moral geography, and emphasized the ethics of care and responsibility of human and nature with warning of immoral geographies of others and nature in the world of difference with the recent trend of postmodernism. For morally careful geography teaching, it is now good time that geography educators need to think the moral turn in geography education. If geography education is willing to contribute to make a better world, it needs to reflect more morally on geography curriculum and instruction in terms of the ethics of care and responsibility.

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An Analysis of Technical English Writing and Research Ethics of Graduate Students in Science and Engineering Colleges: The Case of Seoul National University (이공계열 대학원생의 영어 논문 작성 실태 및 연구윤리에 관한 인식 조사: 서울대학교 사례를 중심으로)

  • Park, Eunmee;Chang, Ji-Yeon;Lee, Heewon
    • Journal of Engineering Education Research
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    • v.16 no.1
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    • pp.15-26
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    • 2013
  • The present study was conducted to investigate science and engineering graduate students' proficiency in technical English writing and their perceptions of research ethics. Given that graduate students in science and engineering colleges usually write journal articles as well as dissertations in English, this study examined their experience of and preparation for technical English writing, writing practices, and research ethics including plagiarism. The results of the study show that it is very necessary to intensify education on research ethics and to provide educational training in proper citation practices. These findings can be used as a basis for the development of future academic curricula and other support resources to improve science and engineering graduate students' technical English writing.

Case study : Appication of PBL to Business Ethics Education in International Trade Curriculum (무역학 교육과정에서 PBL(문제중심학습)의 기업윤리 수업 적용 사례연구)

  • Tae-Hyung Oh
    • Korea Trade Review
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    • v.48 no.2
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    • pp.95-110
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    • 2023
  • This paper presents an example of the introduction and operation of the PBL so that students can have the ability to apply the problems of corporate social responsibility and ethical values that must be considered by exporting companies or multinational companies, which are the main research subjects of business dynamics. As a result, students were able to broaden their views through self-directed classes and presentations, listen to and share opinions of other students through discussions, and were able to take a logical approach to judgment standards involved in specific corporate activities, showing that the PBL teaching method is effectively applied to business ethics classes.

A Study on the Concept of Digital Environmental Rights and Reinforcement of Information Subject (디지털 환경권 개념 정립과 정보교과 교육 강화에 대한 연구)

  • Yoo, Jiyeon
    • Journal of The Korean Association of Information Education
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    • v.24 no.2
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    • pp.189-199
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    • 2020
  • This study aims to emphasize the necessity of strengthening the information subject through the introduction of a new concept of rights called 'digital environmental rights' and proposes an improvement in the educational composition model of the information culture section in the information subject. Through the introduction of the concept of digital environmental rights, we intend to provide a logical basis for making the information subject a required subject. In addition, we intend to enhance the competencies required for living in a digital environment by improving the structure of the information culture section in the information subject. As a study on this, the logic of the concept of rights required in the digital environment is analyzed and the concept of digital environmental rights applied to it is established. Furthermore, by analyzing relevant curricula in major countries, including the United States, Australia, and Japan, which provide the main basis for digital environmental rights, an improvement plan for the educational composition in the information and culture education sector is formulated. The results of the study are as follows: First, digital environment rights are 'rights to enjoy a pleasant and safe digital environment'. Second, the components of digital environmental rights include rights for the environment (cyberethics), rights of the environment (cybersafety), and rights about the environment (cybersecurity). Third, in the major countries studied various educational structures are being implemented with regard to information-related education contents on the digital citizenship, code ethics, and new technology security.

PC통신서비스 차별화 방안-'멀티시대'다양함 속에서 솔루션 창출

  • Lee, Han-Sun
    • 정보화사회
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    • s.92
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    • pp.21-24
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    • 1995
  • 새로운 문화가 등장하는 현 시점에서 간과해서는 안될 사항은 설사 새로운 환경이나 문화가 도래하더라도 기존의 질서는 절대 무시되어서는 안된다는 점이다. 윤리적인 문제나 정보시대의 새로운 법 질서에 대한 논의는 다음으로 미루고 기술적인 문제에 초점을 맞추어 보도록 하자.

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