• Title/Summary/Keyword: 회계교육

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Principle of Insurance or a Social Right? : Centering on the Development of Individual Learning Accounts in Korea (보험원리인가 사회적 권리인가? : 우리나라 계좌제 훈련의 발전과정을 중심으로)

  • Jang, Sinchul
    • Journal of Practical Engineering Education
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    • v.12 no.1
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    • pp.187-202
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    • 2020
  • Can job training be considered a social right? Who must bear the costs of individual job training? This paper studies these two issues by examining the Korean Individual Learning Accounts (ILA) revised in 2020 and proposes future policy directions. Although there is no explicit legal provision stipulating job training as a lawful right in Korea, such absence does not negate the government's role of providing vulnerable people, etc with necessary training. Korean ILA heavily depends on the Skills Development Scheme under the Employment Insurance System which succeeded the past mandatory training levy system and it becomes harder to maintain principle of insurance because of sizable volume of atypical workers who are not insured. For future policy directions, it is desirable to increase the burden of general budget and self-financing as they are below 30% combined and the coverage of the ILA needs to be steadily expanded to all economically active people. Also, labor-management should step up joint efforts to stimulate the use of already existing policies such as paid training leave and request for reduction of working hours.

A Study on CK-1 using the IPA Method : Focused on Experts educate on Social Economy G Univ. (IPA를 활용한 지방대학 특성화사업 분석 : G대학교 사회적경제 전문인력 양성사업을 중심으로)

  • Maeng, Hae-Yeong
    • The Journal of the Korea Contents Association
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    • v.19 no.7
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    • pp.314-322
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    • 2019
  • The purpose of this study is to analyze the importance and performance of CK-1, The research subjects were self-enrolled questionnaires for students who took social economics subjects and analyzed the importance and performance using IPA. As a result of the research, it is necessary to establish the basis of social economic specialization in order to achieve the goal of CK-1, and it is necessary to establish educational curriculum related to industry and academy in addition to cultivating creative talents. And to improve the importance of these programs and improve their performance in order to enhance the undergraduate education and attract the creative economy. The implications of this study are as follows: The results of the evaluation to achieve the goals of CK-1 recognize that the importance and the performance of the social economy students are high. However, It is necessary to make efforts to improve the university constitution, to improve the education of the undergraduate education, and to attract the creative economy in order to characterize the local university targeted by the Ministry of Education and the project team.

The effect of corporate field teacher and corporate education satisfaction on apprenticeship education satisfaction and student job competency - Focusing on NCS job standards and apprenticeship school project group types - (기업현장교사 및 기업교육의 만족도가 도제교육 만족도와 직무역량 함양에 미치는 영향 - NCS 직무표준과 사업단 유형을 중심으로 - )

  • Yoojeong Kim;Hong Sub-Keun;Kim In-Yeop
    • Industry Promotion Research
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    • v.8 no.1
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    • pp.83-94
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    • 2023
  • This study explored the effect of corporate field teacher and corporate education satisfaction on apprenticeship education satisfaction and student job competency development focusing on NCS job standards and industry-academia-integrated apprenticeship school project group. As a result of the study, satisfaction with corporate field teachers in the electrical, electronic, and food service sectors was found to have a positive influence on improving students' job competency, while satisfaction with corporate education was important in the management, accounting, office, and information and communication sectors. In the analysis by type of project group, the satisfaction of corporate field teachers in the joint practice type and industry-led type had a strong influence on improving job competency, but in the base school type and single school type, corporate education satisfaction had a greater influence on capacity improvement. Therefore, it is necessary to redefine the competencies of corporate field teachers and to establish and implement an industry-academic integrated apprenticeship school operation plan with the relationship between the type of project group and NCS job standard classification.

School Dieticians' Awareness of Necessity for Nutrition Education and Need for Better Working Environment: In-Depth Interview (심층면접을 이용한 학교급식 회계직영양사의 영양교육 필요성 인식 및 직무환경 개선 요구도 조사)

  • Park, Mi-Young;Kim, Joungmin
    • Journal of the Korean Society of Food Culture
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    • v.30 no.5
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    • pp.695-702
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    • 2015
  • The aim of this study was to investigate school dieticians' awareness of the necessity for nutritional education and job satisfaction via qualitative research. For this purpose, in-depth interviews were carried out with 10 school dieticians. Results revealed that all participants said that schools urgently need nutritional education, and dietary attitude and unbalanced eating habits were the most urgent matters to be addressed. They made various suggestions related to revitalization of nutritional education: turning dieticians into nutritional educators, improving awareness of teachers and parents, receiving training on appropriate teaching methods, and so on. In response to their tasks, they considered bargaining with vendors and examination foods as the most burdensome tasks. In response to questions about how participants were treated in their workplaces, all participants reported low job satisfaction due to excessive work, lack of promotion opportunities, and low salary. To improve this, participants recommended creating a task manual, strengthening their role as managers, increasing their salary, and so on. Therefore, institutional support is necessary for dieticians to efficiently handle their excessive workload. In addition, an educational environment where dieticians can effectively carry out nutritional education needs to be created.

An Exploratory Study on the Prediction of Business Survey Index Using Data Mining (기업경기실사지수 예측에 대한 탐색적 연구: 데이터 마이닝을 이용하여)

  • Kyungbo Park;Mi Ryang Kim
    • Journal of Information Technology Services
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    • v.22 no.4
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    • pp.123-140
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    • 2023
  • In recent times, the global economy has been subject to increasing volatility, which has made it considerably more difficult to accurately predict economic indicators compared to previous periods. In response to this challenge, the present study conducts an exploratory investigation that aims to predict the Business Survey Index (BSI) by leveraging data mining techniques on both structured and unstructured data sources. For the structured data, we have collected information regarding foreign, domestic, and industrial conditions, while the unstructured data consists of content extracted from newspaper articles. By employing an extensive set of 44 distinct data mining techniques, our research strives to enhance the BSI prediction accuracy and provide valuable insights. The results of our analysis demonstrate that the highest predictive power was attained when using data exclusively from the t-1 period. Interestingly, this suggests that previous timeframes play a vital role in forecasting the BSI effectively. The findings of this study hold significant implications for economic decision-makers, as they will not only facilitate better-informed decisions but also serve as a robust foundation for predicting a wide range of other economic indicators. By improving the prediction of crucial economic metrics, this study ultimately aims to contribute to the overall efficacy of economic policy-making and decision processes.

Integrated Management Method of Compensation Data for Advanced Compensation Business (보상업무 선진화를 위한 범국가적인 보상자료 통합 관리방안)

  • Seo, Myoung-Bae;Kim, Nam-Gon
    • Proceedings of the Korea Information Processing Society Conference
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    • 2011.11a
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    • pp.1507-1509
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    • 2011
  • 공익사업 수행시 발생하는 용지보상은 매년 20조원에서 30조원에 이르는 막대한 예산이 투입되고 있는 반면 각종 규정과 업무절차가 복잡하여 업무처리에 많은 인력과 시간이 소요되고 있다. 이에 국토해양부와 같은 중앙부처, 지방자치단체, 도로공사 등 주요 공익사업 사업시행자들은 기관별로 별도의 보상시스템을 구축하고 있다. 하지만 교육과학부, 국방부 등 보상시스템을 사용하지 않는 중앙부처가 대부분이고 기 개발되어 있더라도 시스템 활용도가 낮아 보상시스템을 활용한 보상통계자료의 작성 등이 어려워 매년 국가가 취득하는 공공용지 취득실적 및 규모 등을 파악하기가 어려운 실정이다. 또한 회계시스템과 연계가 되어 있지 않은 시스템이 많아 정확한 보상비 집행실적 추적이 어려워 과세자료 누락으로 인한 세금 누수가 발생하고 있다. 더불어, 과다보상비 책정 및 지급시 이를 체계적으로 추적할 수 있는 전산자료 부재 등으로 보상비 집행의 투명성이 저하될 소지가 있다. 이에 중앙부처, 지방자치단체 및 공공기관별로 용지보상시스템 사용현황을 파악하고 이들을 근간으로 범국가적으로 보상업무를 선진화 할 수 있는 보상자료 통합 관리방안을 제시하고자 한다.

Suggesting a Plan of Tables of Preference for KDC4 (한국십진분류법의 우선순위표 설정에 관한 연구)

  • 배영활;오동근
    • Journal of Korean Library and Information Science Society
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    • v.33 no.2
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    • pp.167-187
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    • 2002
  • This study suggests a plan of tables of deference for Korean Decimal Classification, 4th edition, based on the study on those in Dewey Decimal Classification, 21st edition. It suggests two tables for the Auxiliary Tables, one for standard subdivisions and one for subdivisions for literature. Twenty-two tables are suggested for the Schedule of ten main classes.

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Policy measures to improve the efficiency of the supervisory system for Regulatory Agencies (감찰 감사조직에 대한 감독제도 효율화 정책방안)

  • Kiyeung Kim;Namje Park
    • The Journal of the Convergence on Culture Technology
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    • v.9 no.5
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    • pp.721-727
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    • 2023
  • To prevent corruption, waste, and abuse in national governance, audit agencies are established and granted significant authority and responsibilities, including ensuring their independence. However, questions have been raised about who oversees these agencies and addresses issues or misconduct that may arise within them. In the United States, to address this oversight concern, the Inspector General Act was enacted, creating an audit community called the Inspector General Community. This community comprises various audit agencies and promotes compliance with standards and investigates potential wrongdoing by audit personnel. It fosters a culture of independence and collaboration among diverse stakeholders, such as Congress, the President, the Government Accountability Office, and agency leadership. In light of this successful approach in the United States, this research seeks to study and apply similar oversight mechanisms to audit agencies in South Korea. There is a need to develop the relationship between oversight bodies and parliament in terms of improving the efficiency and effectiveness of government operations. Accordingly, this paper studies this American case and presents efficient policy measures for the supervisory system to be applied to Korea's audit organizations. It aims to identify policy insights for effective supervision, ensuring independence, and fostering a collaborative culture within our audit institutions. Therefore, domestic interest and research on this matter are essential to enhance our audit mechanisms and achieve efficient governance.

Analysis of the Causes for Continuous Employment of Employed Students after Graduation from Characterization High School -Focusing on the Commercial High Schools (특성화고등학교 졸업 후 취업자의 근속 원인 분석 연구 -상업계 고등학교를 중심으로)

  • Jeong, Kyu-Han;Lee, Jang-Hee
    • Journal of Practical Engineering Education
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    • v.14 no.1
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    • pp.165-177
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    • 2022
  • The purpose of this study is to present the direction of employment guidance for long-term service through the analysis of the cause of employment of employed students who graduated from specialized high school. In particular, the purpose is to present student guidance plans for long-term service by analyzing personal reasons for students graduating from commercial high schools and policy factors for individual, school, company, and government service after employment. To this end, a survey was conducted for graduates of commercial high schools nationwide, and the validity, reliability, and causality of the survey data were analyzed by applying Exploratory Factor Analysis, Cronbach's Alpha, and decision tree analysis techniques. We found that personal goal setting for employment is an important factor for working for more than 1 year, personal relationships at work and personal characteristics are important factors for working for more than 3 years. In addition, we found that the reason for getting a job is that personal reasons and school recommendations are great, special lectures on employment, camps, and 'advice from seniors and teachers' programs are helpful in finding a job, and accounting and computer related subjects are helpful for long-term employment. Accordingly, in specialized high schools, it is required to prepare specific instructional measures for education such as setting personal goals and the formation of human relationships that are the basis of social life, and to actively operate the above subjects and programs to help with employment and longevity.

Relationship between R&D Investment and Firm Value by Characteristics of CEO: Focused on Venture Business (경영자 특성에 따른 R&D 투자와 기업가치 관련성: 벤처기업을 중심으로)

  • Kim, Yi-Jin;Kim, Jeong-Eun;Jeon, Seong-Il
    • Korean small business review
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    • v.41 no.1
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    • pp.75-96
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    • 2019
  • This study used age, education, major, working period as CEO's characteristics and examine relationship between these characteristics and R&D Investment. Furthermore this study examined how CEO should react in terms of R&D investment, which is effected by CEO's characteristic in the market. The empirical results are following. (1) When CEO's age are young, they spend much money for R&D investment. And R&D investment which is determined by young CEO has a positive effect on relation of firm value. (2) A higher educational background has a positive effect on R&D investment and will create higher firm value. (3) When CEO's major is competitive in the same industry, it has a positive relationship with R&D investment and its firm value is bigger than though. (4) When CEO working period is long, they showed active to R&D investment. On the other hand, the firm value decreased. This study focused on analyzing the relationship between characteristics of CEO and R&D Investment, furthermore, how R&D investment which effected by CEO's characteristic is contributing in creating the firm value. This results indicate that CEO's characteristics reflect R&D investment and value of venture business. Therefore, CEO's characteristics should be considered financial information and firm value in the market.