• 제목/요약/키워드: Financial Management Practices

검색결과 169건 처리시간 0.03초

전사적 품질관리 접근에 의한 지가변동률통계의 품질평가 연구 (Quality Evaluation of Official 'Land Price Change and Land Price Index' Statistics by TQM Approach)

  • 김용창
    • 한국지역지리학회지
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    • 제14권5호
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    • pp.553-572
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    • 2008
  • 1990년대 중반 국제금융위기를 계기로 경제협력개발기구, 국제통화기금, 유럽연합통계국 등 국제기구와 개별국가의 통계작성기관에서 통계품질관리 운동이 활발하게 전개되고 있다. 한국에서도 2006년부터 정부승인통계에 대한 품질상태를 정밀 진단하는 국가통계품질 제고일정을 추진하고 있다. 통계품질에 대한 이러한 움직임은 전사적 통계품질 관리 접근에 입각하고 있다. 본 논문에서는 정확성, 시의성 / 정시성, 관련성 접근성 / 편의성, 비교성 / 일관성, 서비스성 / 해석성, 효율성이라는 품질평가 차원을 중심으로 통계작성환경, 작성절차의 적합성, 현장조사의 정확성, 공표자료의 충실성, 이용자 만족도, 품질개선노력 등 5개 부문에 걸쳐 평가하는 통계청 품질관리 시스템에 근거하여 지가변동률 통계를 대상으로 전사적 품질관리 접근에 의한 통계품질을 평가한다.

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성남 지역의 노인을 위한 무료 급식시설의 급식 서어비스 현황 조사 (Study on the Present Situation and Management of Free Meal Service for Elderly at Sungnam area)

  • 이영미;김민경;변희경
    • 한국식생활문화학회지
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    • 제12권1호
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    • pp.87-96
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    • 1997
  • The purpose of this study is, to examine current foodservice management practices at free meal service organization for elderly people and, to evaluate the attitude of recipients about the service and their ecological background. 6 meal service center as well as randomly selected 120 recipients at Sungnam area were surveyed and interviewed and result were summarized as follow. The cost of each meal (lunch) was ranged from 1,300 won to 1,500 won and number of attendant at meal service were ranged from 50 to 200 persons. Meal time for lunch begins from 10:30 am to noon because greater portion of people (elderly) didn't take breakfast frequently. Most of the center adapted self-service system. Standard recipe was not developed and meal preparation was controlled under the experiences of volunteer’s. Recording system of, nutrition management, production control, storage and inventory control was not well adapted by most of the center. In order to measure the level of storage, sanitation etc., scorin system in survey was adapted in this study and result are as follow: The score of sanitation of kitchen was lower than dinning area and that of food storage was lowest score. It was suggested that not only financial but also systematical support on management by local government may be necessary to meet the goal of supply nutritionally balanced food at the center. The score given by the recipient on the satisfaction of meal service was rate as 4.8 at the 5-point maximum scale. Meeting friends and share social relationship was major reason (41.6% of the total) of visiting to the center. It is suggested that in order to meet the changes of the patterns of change of social and family structure, the service of the center should be extended in urban area and it is necessary to develop systematic management models for the center.

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기부금 지출과 기업 가치: 기업지배구조를 중심으로 (Donation Expenses and Corporate Value: A Focus on the Corporate Governance Structure)

  • 김수정;강신애
    • 유통과학연구
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    • 제12권8호
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    • pp.113-121
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    • 2014
  • Purpose - Recently, the number of corporations that practice environmental and social responsibility, besides engaging in traditional profit-seeking activities, has been growing steadily, as interest in Corporate Social Responsibility (CSR) is increasing. Recent research on CSR practices has identified the relationship between CSR activities and corporate value as one of the main issues in this respect. Considering that donations constitute a large proportion of a company's charitable activities, we considered the extent of donation expenses as a charitable activity in order to mitigate sample selection bias. Specifically, we analyzed the impact of donation expenses on firm value, while investigating if this impact varied in response to the level of corporate governance of firms. Research design, data, and methodology - We used non-financial firms listed on the Korean Stock Exchange, having their fiscal year end in December, and the sample period was 2006-2013. For the dependent variable, Tobin's q was used as the corporate value, and for the independent variable, donations were measured as the donation-expense-to-sales ratio. Corporate governance scores, as rated by the Korea Corporate Governance Service, were used to measure corporate governance levels because they consider the overall aspects of governance, including ownership structure, the board of directors, and the audit mechanism of individual companies. To examine the impact of donations on a company in relation to the level of corporate governance, we estimated regression models using the interaction terms of the governance dummy and donation variables. Then, we further estimated the regression models of two sub-samples that were classified according to the level of corporate governance. Similar to previous studies, the study uses variables that affect firm value, such as R&D expenditure, advertising expenses, EBITDA, debt-to-equity ratio, sales growth, company age, and company size as control variables. Results - The empirical results show that firm value significantly increased in response to an increase in donation expenses. Upon including the interaction terms of governance level dummy variables and donations, the coefficients of the interaction terms show significant positive values, while those of donation variables show significant negative values. In the strong governance sub-sample, the relationship between the donation expenses and corporate value was statistically positive (+) and significant. However, in the weak governance sub-sample, the relationship between the donation expenses and corporate value was statistically insignificant and negative (-). Conclusions - The empirical results suggest that donation expenses are significantly linked to an enhanced corporate value if firms have a good corporate governance structure. However, if the corporate governance structure is weak, the same relationship is not necessarily observed. The results of this study show that if a firm has high corporate governance, CSR practices enhance the company's reputation such that it has a positive (+) relationship with corporate value. If a firm has weak corporate governance, on the other hand, CSR practices are recognized as an agency cost and do not increase corporate value.

창의형 융합기술분야 산학협력방안 (University-Industry Cooperation for Creative Convergence Technology Fields)

  • 조한진;김근채;김기봉
    • 디지털융복합연구
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    • 제14권2호
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    • pp.271-278
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    • 2016
  • 산학협력은 단기적 문제해결뿐만 아니라 대한민국 경제의 지속 성장에도 필수불가결한 요소이다. 이를 구체화하고 실행하기 위해 우리 정부는 지난 10년간 산학협력 진흥을 위해 각종 재정지원 프로그램과 제도를 마련하여 추진하고 있으며, 재단법인 산학협동재단에서는 학술 및 연구개발 지원, 창의인재 육성 및 장학금 지원, 국제교류 지원 등 다양한 사업을 수행하고 있다. 따라서 본 논문에서는 창의형 산학융합사례 및 IT 기반 국내외 융합 기술 선진사례를 분석하고, 기업연계형 대학의 산학 협력 지원책 강구 및 모델을 수립하였다. 이 모델을 기반으로 최신 IT 기술을 활용한 산업계, 학계, 근로자간 협업 시스템 구축 방안을 제안하였다.

산전·조기 아동기 가정방문 프로그램 참여 여성이 경험하는 가정폭력에 대한 간호실무 분석 (Nursing Practices to Address Domestic Violence in a Prenatal and Early Childhood Home Visitation Program in Korea)

  • 전경자;강영호;조홍준;조성현;김유미;이지윤
    • 한국보건간호학회지
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    • 제36권1호
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    • pp.75-89
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    • 2022
  • Purpose: Domestic violence is an important issue encountered in nurses' home visitation programs. This study analyzed the types of domestic violence and associated interventions provided by nurses in a prenatal and early childhood home visitation program in Korea. Methods: For 24 families who experienced domestic violence in the Seoul Healthy First Step Project, registration information and home visit nursing records were analyzed through directed qualitative content analysis. Results: Physical violence was found in all 24 cases, followed by emotional violence, coercive control, financial abuse, and sexual violence. Twenty-two interventions derived from existing nurse-family partnership (NFP) program strategies were identified in the nursing practices of the Seoul Healthy First Step Project. Conclusion: In a prenatal and early childhood nurses' home visitation program in Korea, various approaches and interventions were provided to nurses to address domestic violence. However, differences in the level of interventions provided by nurses were found, implying a need to educate and support nurses to address domestic violence in-home visitation programs.

랩 어카운트 고객 위험성향과 마케팅전략에 관한 연구 (Risk Propensity and Marketing Strategies for Wrap Account Customers)

  • 노전표
    • 산학경영연구
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    • 제17권
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    • pp.137-151
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    • 2004
  • 금융기관의 랩 어카운트 마케팅이 성공하기 위해서는 고객의 세분화, 목표시장 선정, 포지셔닝 전략이 효과적으로 수립, 집행되어야 한다. 그러나 마케팅과 재무관리 분야의 기존 연구를 살펴보면 랩 어카운트 고객을 체계적으로 분석하여 STP 전략을 제시한 연구는 국내외를 막론하고 부재한 실정이다. 랩 어카운트 마케팅 전략은 개인투자자의 투자위험성향을 파악하여 포트폴리오 구성에 반영하는 것에서 비롯된다. 이를 위해서는 투자위험성향을 정확히 측정할 수 있는 척도가 필요한데 현재 국내외를 막론하고 체계적으로 투자위험성향을 측정하지 못하는 실정이며 결과적으로 효과적인 마케팅 전략을 수립하지 못하고 있다. 따라서 본 연구에서는 효과적인 랩 어카운트 마케팅 전략을 제시하기 위하여 (1) 랩 어카운트를 이론적으로 정리하고, (2) 랩 어카운트 투자위험 성향을 설명하는 주요 변수를 도출하여, (3) 고객을 투자위험성향에 따라 분류하는 모형을 제시하고자 한다. 구체적으로 본 연구에서는 2개의 가설을 제시하고 실증적으로 검증하였다. 가설 1에서는 랩 어카운트 고객의 투자위험성향과 수익성 추구성향 간 유의적인 상관관계가 검증하였고, 가설 2에서는 랩어카운트 고객의 군집화에 있어 투자위험성향과 관련된 세분화 변수들간 차별적인 판별력을 검증하였다. 가설 검증 결과에 기초하여 금융기관은 랩 어카운트 고객을 세분화하고, 목표시장을 설정하여, 랩 어카운트 상품의 독특한 포지셔닝 전략을 수립할 수 있다.

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AHP 기법을 적용한 IT프로젝트 사전타당성 평가항목의 가중치 산출 (Establishing the Importance Weight Model of IT Investment Evaluation Criteria through AHP Analysis)

  • 권민영;구본재;이국희
    • 경영정보학연구
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    • 제8권1호
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    • pp.265-285
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    • 2006
  • 본 연구는 IT프로젝트 사전타당성 평가항목을 도출하고, 각 평가항목의 가중치를 AHP 기법에 의하여 산출하였으며, 3개 IT프로젝트 유형에 따른 평가항목별 가중치 차이를 통계적으로 검증하였다. 국내 민간기업 및 공공조직에서 제안된 79개 IT프로젝트에 대한 AHP 조사에서 7개 평가항목의 가중치는 재무적 효과 25.14%, 전략적 가치 22.34%, 직접비용 14.44%, 리스크 12.05%, 기술적 필요성 11.50%, 정치적 고려 8.26%, 간접비용 6.41%로 나타났다. 예상대로 재무적 효과, 전략적 가치, 직접비용의 가중치가 높게 나타난 반면, 최근의 TCO 모델이나 이론적 연구에서 중시되고 있는 간접비용이 실무현장에서는 그다지 중요하게 고려되지 않는 것으로 나타났다. 특히 대부분 신규 IT투자에서 실질적으로 가장 민감하게 영향을 미치고 있다고 간주되는 CEO 관심, 현업부서장의 추진의지 등과 같은 정치적 고려항목이 낮게 나타난 것은 의외의 현상이며, 그 원인에 대한 체계적 분석을 향후 연구과제로 제안한다. 그리고 ANOVA 분석 결과 거래처리형, 정보제공형, 인프라형 3개 프로젝트 유형별로 평가항목 가중치가 다른 것으로 분석되었다.

Occupational Health Policies on Risk Assessment in Japan

  • Horie, Seichi
    • Safety and Health at Work
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    • 제1권1호
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    • pp.19-28
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    • 2010
  • Industrial Safety and Health Law (ISH Law) of Japan requires abnormalities identified in evaluations of worker health and working environments are reported to occupational physicians, and employers are advised of measures to ensure appropriate accommodations in working environments and work procedures. Since the 1980s, notions of a risk assessment and occupational safety and health management system were expected to further prevent industrial accidents. In 2005, ISH Law stipulated workplace risk assessment using the wording "employers shall endeavor." Following the amendment, multiple documents and guidelines for risk assessment for different work procedures were developed. They require ISH Laws to be implemented fully and workplaces to plan and execute measures to reduce risks, ranking them from those addressing potential hazards to those requiring workers to wear protective articles. A governmental survey in 2005 found the performance of risk assessment was 20.4% and common reasons for not implementing risk assessments were lack of adequate personnel or knowledge. ISH Law specifies criminal penalties for both individuals and organizations. Moreover, under the Labor Contract Law promulgated in 2007, employers are obliged to make reasonable efforts to ensure employee health for foreseeable and avoidable risks. Therefore, enterprises neglecting even the non-binding provisions of guidelines are likely to suffer significant business impact if judged to be responsible for industrial accidents or occupational disease. To promote risk assessment, we must strengthen technical, financial, and physical support from public-service organizations, encourage the dissemination of good practices to reduce risks, and consider additional employer incentives, including relaxed mandatory regulations.

Adding AGC Case Studies to the Educator's Tool Chest

  • Schaufelberger, John;Rybkowski, Zofia K.;Clevenger, Caroline
    • 국제학술발표논문집
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    • The 9th International Conference on Construction Engineering and Project Management
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    • pp.1226-1236
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    • 2022
  • Because students majoring in construction-related fields must develop a broad repository of knowledge and skills, effective transferal of these is the primary focus of most academic programs. While inculcation of this body of knowledge is certainly critical, actual construction projects are complicated ventures that involve levels of risk and uncertainty, such as resistant neighboring communities, unforeseen weather conditions, escalating material costs, labor shortages and strikes, accidents on jobsites, challenges with emerging forms of technology, etc. Learning how to develop a level of discernment about potential ways to handle such uncertainty often takes years of costly trial-and-error in the proverbial "school of hard knocks." There is therefore a need to proactively expedite the development of a sharpened intuition when making decisions. The AGC Education and Research Foundation case study committee was formed to address this need. Since its inception in 2011, 14 freely downloadable case studies have thus far been jointly developed by an academics and industry practitioners to help educators elicit varied responses from students about potential ways to respond when facing an actual project dilemma. AGC case studies are typically designed to focus on a particular concern and topics have thus far included: ethics, site logistics planning, financial management, prefabrication and modularization, safety, lean practices, preconstruction planning, subcontractor management, collaborative teamwork, sustainable construction, mobile technology, and building information modeling (BIM). This session will include an overview of the history and intent of the AGC case study program, as well as lively interactive demonstrations and discussions on how case studies can be used both by educators within a typical academic setting, as well as by industry practitioners seeking a novel tool for their in-house training programs.

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현대화 온실의 투자분석 (Investment Analysis of the Modernized Green Houses in Korea)

  • 이광원;임재환;이두희
    • 농업과학연구
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    • 제24권2호
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    • pp.170-181
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    • 1997
  • The number of modernized green houses have been increased to produce high quality and high-payoff farm products. The unit investment costs per pyeong($3.3058m^2$) for building a glass house was estimated at 449 thousand won. On the other hand, the unit prices for the PC house with iron frame and the vynil house with automatic control system were revealed 365 thousand won and 93 thousand won respectively. The main objective of the study was to identify the financial feasibility of the green house investment prevailed in rural area. At present, some farmers have selected the green house without any consideration of profitability of crops and accessiblity of their fanning practices and technology. For the soundness of green house cultivation and management, the indices of finacial efficiency for the modernized green houses were necessary. The decesion making criteria such as NPV(Net Present Value), IRR(Internal Rate of Return), B/C Ratio and Payback Period were analyzed for the individual high investment facilities considering the present farmer's technology and on-farm benefits and costs. The results of the feasibility analysis of green houses were as follows: 1. In case of 100% private burden of the investment costs, NPV revealed only positive value for the vinyl house with automatic system and IRR for the house was also estimated at more than 10% and B/C Ratio was amounted to more than 1.0. On the other hand, the other glass and PC houses showed negative NPV and unacceptable B/C ratio and IRR. 2. In case of the following terms and conditions as 50% Government subsidy, 20% loans and 30% farmers burden of the total investment cost, all the green houses showed acceptable IRR, B/C Ratio and NPV. 3. The financial feasibility of the glass house was acceptable in tomato cultivation rather than in cucumber cultivation. The payback periods of cucumber were represented as 8.9 years for glass house, 8.5 years for PC house and 4.1 years for vinyl house with automatic system respectively. In conclution, the glass and PC house cultivation of high value vegetables were only acceptable under the Goverment subsidy and loan systems from the view point of farmer's financial situations. On account of the unacceptable economic rate of return, the government subsidy and loan policy for glass house cultivation should be transfered to the vinyl and pc houses in the future.

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