• 한국항공운항학회지
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• 제22권1호
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• pp.65-75
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• 2014

While traditional benefit plan offers the same benefits to employees regardless of their needs, cafeteria benefit plan or flexible benefit plan allows staff to choose from a variety of benefits to formulate a plan that best suits their needs. Cafeteria plan options may include health and accident insurance, cash benefits, tax advantages and/or retirement plan contributions. In this paper, we analyzed conditions and problems of domestic firms' current benefit plans and draw a resolution by introducing cafeteria plan by investigating related previous studies, Specially we focused on A airline which is typical service firm and is regarded as one that benefit plan can be very influential to employees compared to other firms.

• 노동경제논집
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• 제23권2호
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• pp.39-59
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• 2000

본 논문에서는 현실적으로 실업보험급여가 수급기간별로 차등지급되기 어렵다는 전제하에 가장 바람직한 실업급여체계가 어떠한 것인가를 분석하고 있다. 특히 법정수급기간과 소득대체율이 실업자들의 구직유인과 소득안정에 대해 미치는 영향을 파악하고, 이에 따라 사회후생을 극대화시킬 수 있는 법정 수급기간 및 소득대체율의 조합을 분석하고 있다. 아울러 본 모형을 통해 적정 실업급여체계를 결정하는 여러 가지 요인들을 도출하고, 그에 의거하여 앞으로 우리나라의 고용보험제도의 개혁 방향을 제시하고 있다.

• 동력기계공학회지
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• 제18권3호
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• pp.112-117
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• 2014

The purpose of this study is to suggest the benefit-cost analysis for photovoltaic system in greenhome. Perspectives of benefit-cost analysis for photovoltaic system in greenhome is participant, non-participant, administrator and nation. This study identifies the cost and benefit components and benefit-cost calculation procedures from four major perspectives : participant, non-participant, administrator and nation. The results of benefit-cost analysis from each perspective can be expressed in a variety of ways, but in all cases it is necessary to calculate the net present value of photovoltaic system impacts over the lifecycle of those impacts.

• 한국의류학회지
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• 제37권2호
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• pp.159-173
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• 2013

This research investigates the mechanism of ethical fashion consumption by examining the effects of benefit and risk perception on ethical fashion consumption attitudes and behavioral intention. To test the hypotheses, 300 female consumers between the ages of 20 and 49 were invited as study participants. The reliability and the validity of multi-item constructs were tested by Confirmatory Factor Analysis. The hypotheses were tested by utilizing Structural Equation Analysis and hierarchical multiple regression analysis. The benefit perception of ethical consumption was composed of three benefit types, which were altruistic benefit, social image benefit, and self-oriented benefit. Benefit perception, except social image benefit, had significant effects on consumer attitudes towards ethical fashion consumption; similarly, benefit perception had significant effects on behavioral intention (except self-oriented benefit) which had an effect on behavioral intention only when it was mediated by attitudes. Further analysis was conducted to understand the reason for the weak relationship between attitudes and behavioral intention. Financial and performance risk perceptions were tested for the moderating roles of attitudes and behavioral intention; subsequently, only financial risk interacted with attitudes and showed that the positive effects of attitudes on behavioral intention were weakened by a high financial risk perception. Performance risk had a main effect on behavioral intention independent of attitudes. Managerial implication and future study directions are also discussed.

• 대한영양사협회학술지
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• 제6권1호
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• pp.33-43
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• 2000

Environmental pressures from such sources an economic condition, the government and inter-institutional competition create managerial challenges. Economic pressures may be forcing dietetic dept, in hospital to utilize cost∙benefit analysis to assist them in their problem solving. Cost∙benefit analysis have been widely used in business, industry and many other fields with only limited application to foodservice. Due to the lack or this information the purposes of this study were to identify use of cost∙benefit analysis in hospital foodservice system to evaluate the economic efficiency of alternatives, and to make recommendation for operation system change. Using the cost∙benefit method, cash flows are separated into cost and benefits. For an alternative to be selected, indicators, such as NPV, benefit-cost ratio (B/C ratio) with 5% discount rate per annum. The sensitivity analysis was also conducted with difference rate 3%, 7% respectively and reduced employee payroll change. The result of this study can be summarized as follows : 1. The total cost of investment for operation system change was 390,570 thousand won and the total benefit through operation system change was 865,808 thousand won. 2. Net present value(NPV) for 5 years was 475,239 thousand won and benefit-cost ratio was 2.22. 3. In sensitivity analysis with different discount rate 3%, 7%, benefit-cost ratio was 2.25, 2.18 respectively, with total reduced employee payroll change, benefit-cost ratio was 2.86. In conclusion, total benefits were exceeded total costs. Therefore, the project of operation system change in hospital foodservice was found to be economically efficient.

• Asia Marketing Journal
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• 제13권4호
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• pp.139-158
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• 2012

본 연구는 제휴 프로모션이 제공하는 혜택과 소비자가 추구하는 혜택의 유사성 및 일치성을 의미하는 소비자-제휴 프로모션간 혜택적합성을 실용적 혜택적합성과 쾌락적 혜택적합성으로 나누어 이 두 가지 요인을 기준으로 하여 12가지 제휴 프로모션 수단들(제휴 가격할인, 제휴 쿠폰, 제휴 회원제도, 제휴 콘테스트, 제휴 경품, 제휴 프리미엄, 제휴 지불조건, 제휴 샘플, 제휴 리펀드·리베이트, 제휴 문화이벤트, 제휴 참여이벤트, 제휴 자선이벤트)의 유형화를 시도하였다. 이를 위해 실험을 통해 각 제휴 프로모션 수단별로 소비자-제휴 프로모션간 실용적 혜택적합성과 쾌락적 혜택적합성을 측정하여 군집분석을 실시하였다. 그 결과, 제휴 프로모션 수단들은 쾌락혜택 적합성 고부가형, 쾌락혜택 적합성 저부가형, 실용혜택 적합성 고부가형, 그리고 실용혜택 적합성 저부가형의 4가지 유형으로 분류되었다. 이러한 4가지 제휴 프로모션 수단 유형은 기존연구에서 제휴 프로모션 형태를 수평적/수직적 또는 기업내/기업간과 같은 기업관점에서의 유형구분 기준개념에 의해 상호배타적으로 구분한 것과 달리, 두 가지 혜택 요인이 양립하면서 하나의 혜택요인이 부가되는 부가혜택형으로 소비자 관점을 현실성 있게 반영하고 있다는 점이 흥미롭다.

• 간호행정학회지
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• 제16권4호
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• pp.409-418
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• 2010

Purpose: The purpose of this study was to compare the costs and benefits of home nursing care services between public health centers (PHC) and private hospitals. Method: Participants were 105 patients who had received home nursing care services from a private hospital or public health center. From a societal perspective, the researcher identified the costs and benefits of the services using performance data and calculated the net benefit and benefit/cost ratio. Result: The net benefit of the home nursing care service based in the PHC was 165.9 million won and benefit/cost ratio was 2.0, while the net benefit of the home nursing care services by the private hospital was 141.1 million won and benefit/cost ratio was 1.7. Both types of programs were economically validated. Conclusion: Home nursing care services were basically efficient as the results showed a positive net benefit. A cost-benefit analysis indicated that the PHC-based home nursing care services were more efficient than that of the private hospital. With limited human resources and management standards in public health centers, results suggest the need for a more systematic management of the home nursing care service to improve the health of this vulnerable community population.

• 한국콘텐츠학회논문지
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• 제20권8호
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• pp.513-521
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• 2020

온라인 공익프로젝트 '앤트 프레스트'는 2016년 8월부터 운영이 시작되었고, 사막화지역에 1억 이상의 나무를 심었으며, 공익활동을 현재까지 지속되고 있다. 온라인은 통신망이 발달하여 생성된 산물이며, 이를 바탕으로 진행된 공익 프로젝트도 전통적인 공익활동과 달리 공익사업의 투신보다 공익지원정신을 더 중요시하고 있다. 이에 따라 본 연구는 온라인 공익을 지지하는 사용자와 온라인 공익진행과정의 상호작용관계를 파악하여 사용자가 지속적으로 온라인 공익을 지지하는 핵심요소를 도출하는데 목적이 있고, 핵심요소를 도출하기 위하여 연구를 4 단계로 진행하였다. 첫째, 온라인 공익에 관한 선행연구를 검토하여 온라인 공익의 특징을 파악한다. 둘째, 앤트 프레스트의 공익 성격에 대해 판단하고, 프로젝트 진행과정을 조사한다. 셋째, 앤트 프레스트의 이용률을 검토하고, 이용자의 속성에 대해 분류한다. 넷째, 인터뷰 조사를 실시하여 온라인 공익프로젝트와 사용자의 상호작용관계를 연출한다. 그 결과, 온라인 공익프로젝트는 사용자, 운영자, 협조자로 인하여 공익과정을 완성하며, 사이버 공간에서 에너지 수집하는 과정과 현실의 공익행위 완성을 연결시키는 중요한 요소가 참여도이며, 참여도로 인하여 사용자가 공익 프로젝트를 지속하는 결론을 도출하였다.

• Environmental Analysis Health and Toxicology
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• 제20권2호
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• pp.97-108
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• 2005

This study is to estimate differences, relationships and related factors of environmental risk perception and perceived benefit among residents and workers. A self-administered questionnaire survey using a structured instrument was carried out to residents and workers in industrial area during April, 2002. Total number of participants were 657 including 329 residents and 328 workers. Participants assessed environmental risk perception, self- assessed knowledge, trust in authorities and perceived benefit associated with 10 products manufactured in industrial area. There were difference in environmental risk perception, knowledge and trust in authorities and perceived benefit among residents and workers. Especially, trust in authorities and perceived benefit were statistically significant difference among residents and workers. Inverse relationships between environmental risk perception and perceived benefit have been observed for different products. In other words, the greater the perceived benefit, the lower the perceived risk, and vice versa. Factors mostly associated with participant's characteristics of environmental risk perception were age. marriage status (workers), education level (workers). There was statistically significant difference. Perceived benefit was statistically significant difference with sex, marriage status, residence duration, education level (workers). Related factors of environmental risk perception among residents and workers were age, trust in authorities. And factors affecting the perceived benefit were sex, age, education level (workers), and trust in authorities (workers). According to the results, people having high trust in the authorities perceived less risks than people having low in the authorities. To improve the communication of risk information, further study focus on assessment of experts, government and stakeholder in industrial area. Methodologies of this study can be used as the basis for investigating the structure of public perception of environmental products risks and benefit, designing a public information and risk communication program, and developing policy actions to improve acceptance.

• 한국의류학회지
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• 제33권4호
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• pp.543-553
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• 2009

The purpose of this study is to identify the dimensions of beauty service benefit and to examine the effect of beauty service benefit on consumer's long-term relationship through consumer satisfaction. Beauty service benefit consists of three dimensions: emotional benefit, technical benefit and functional benefit. The aforementioned three dimensions of beauty service benefits have positive effects on consumer satisfaction. The effort of relationship continuity was a moderating variable among beauty service benefits, consumer satisfaction, and long-term relationship orientation. The findings of this study are expected to be used for developing and applying the program of consumer relationship management.