• 한국비블리아학회지
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• 제21권1호
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• pp.149-160
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• 2010

본 연구는 보편적 권리로서의 지역주민의 정보접근권의 보장을 위해 공공도서관 기반시설의 지역 간 격차 해소가 필요하다는 입장에서 중앙정부의 공공도서관에 대한 효과적인 재정지원 방안을 수립하는 것을 목표로 수행되었다. 이를 위하여 우선 국가도서관통계시스템에 2008년 12월 31일을 기준으로 입력된 공공도서관 연면적, 사서 수, 장서수, 예산, 자료구입비 등을 16개 광역지자체 별 인구 1인당 및 1관 당 평균을 비교 분석하여 지역 간 격차 현황을 제시 하였다. 또한 공공도서관의 재원구조와 2010년 광역 지역발전특별회계 도입에 따른 재정지원내용의 변화와 문제점을 조사하여 국가가 편성하는 국고보조금제도로의 전환을 중심으로 공공도서관 재정지원제도의 개선 방안을 제시하였다.

• 한국가족관계학회지
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• 제21권4호
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• pp.51-74
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• 2017

Objectives: This study observes how providing family support - financial, emotional, and instrumental - is related to depression in babyboom women. Method: I analysed data from the Korean Longitudinal Survey of Women and Families 5th wave, collected by the Korean Women's Development Institute. The analysis was conducted using regression, t-test, Chi-square test, frequency analysis, and Pearson's correlation analysis. Results: Financial support for grown-up children, either married or unmarried, increases depression in babyboom women. In the dimension of instrumental support, caring for grandchildren reduces babyboom women's depression. It implies that contact with grandchildren is perceived as an emotional support rather than a physical burden. The results of this study also show that babyboom women are comforted by living with their own parents, but not by living with parents-in-law. The most impressive observation, however, is in the dimension of emotional support, which showed that the conversation with elderly parents reduces baby-boom women's depression, but that the conversation with married children increases it. The opposite directions in the effects seem to be related to the subjects of the conversations. The subjects of the conversation with children are mostly about problems and agenda of the children, while those with elderly parents are mainly about parents' health and care for each other. Conclusions: The results of the analyses suggest that babyboom women should become less involved with their grown-up children's lives. It also calls for the societal efforts to be put into building up the support system, especially for eco-boom generation, to reduce babyboomer's burden of supporting the children.

• 산경연구논집
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• 제6권3호
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• pp.5-8
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• 2015

Purpose - This article's aim is to examine how the utilization of existing and future decision-support systems will lead to a change in the auditing process. Research design, data, and methodology - An information system is a special decision-support system that combines information obtained from various sources and communicates among them to help in assessing appropriate complex financial decisions. This paper analyzes techniques such as data and text mining as components of decision-support systems to be used in the auditing process. Results - We present views about how existing decision-support systems will lead to a change in audits. Auditors, who currently collect significant data manually, will in the future move towards management through complex decision-support systems. Conclusions - Although some internal audit functions are integrated into systems of continuous monitoring, the use of such systems remains limited. Thus, instead of multiple decision-support systems, a unified decision-support system can be deployed for this that includes sensors integrated within a company in different contexts (e.g., production, sales, and accounting) that continually monitors violations of controls, unusual patterns, and unusual transactions.

• 한국항공운항학회지
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• 제28권4호
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• pp.176-181
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• 2020

In the face of the unprecedented crisis of coronavirus disease (COVID-19), the aviation and tourism industry fell without help. The bigger problem is that a crisis like COVID-19 can always come back. A new variant of the virus that is more powerful than COVID-19 may emerge, and another crisis such as a massive war may come. In addition, there may be an unexpected large-scale crisis that could shake the survival of the aviation and tourism industry in place. At that time, the aviation and tourism industry should not be pushed into a survival crisis defenselessly. Taking the experience of the crisis caused by COVID-19 as a crucial lesson, sufficient protection measures should be prepared in advance, and within the protection measures, the overall capabilities of the aviation and tourism industry should be preserved, and preparation should be made for the aftermath of the crisis. There is a need to establish a support system in which financial resources that can be used in crisis situation can be secured in advance, and various support measures can be implemented as effectively as possible by using the secured financial resources. Regarding the preparation for financial resources, various fundraising, insurance, and compensation for losses by the state or local government may be considered as a priority, and in addition, there is a need to continuously consider ways to prepare additional financial resources. On the other hand, in terms of system construction, establishment of the system inside the aviation and tourism industry may need to be considered first, but the improvement of related laws and systems needs to be more actively discussed and related legislation needs to be actively promoted.

• 통상정보연구
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• 제16권3호
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• pp.183-202
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• 2014

2007년부터 2012년까지의 외국인직접투자 유치액에 대한 산업별 투자유치 인센티브인 재정지원액을 중심으로 정책집행에 따른 정책의 시차효과를 분석하였다. 분석결과 우리나라의 외국인직접투자유치정책의 시차효과는 정책집행 후 2~3년 정도의 시차가 발생하는 것으로 분석되었다. 따라서 우리나라의 외국인직접투자 유치정책의 방향은 조세감면제도 보다는 직접보조금 혹은 재정지원(금융)과 같은 현실적인 정책수단을 강화해야 할 것이다.

• 한국산학기술학회논문지
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• 제12권6호
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• pp.2616-2623
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• 2011

본 연구는 요양시설 입소 노인의 죽음 및 불안과 관련하여 사회적 지지와의 상관성을 알아보기 위해 대구 경북에 소재하고 있는 노인 요양시설 6개를 임의 모집하여 노인환자 300명(남성: 183명, 여성:117명)을 대상으로 조사하였다. 연구의 결과는 사회적 지지에서 물질적 지지와 정보적 지지가 죽음 불안과 관련이 있는 것으로 나타났고 죽음 불안과 일반적 특성의 연관성에서는 고령일수록, 입소기간이 길수록 증가되는 것으로 나타났다(p<.05). 따라서 요양시설 입소 노인이 느끼는 죽음·불안에 대한 두려움을 개선하도록 하며 자아 존중감, 자아 통합감을 향상시키고 우울을 해결할 수 있도록 전문적인 상담과 프로그램을 개발하여 실시하는 것이 필요하다.

• 산업경영시스템학회지
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• 제35권2호
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• pp.80-87
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• 2012

It is well known that ISO 9001 and TQM have significant effects on business success. We analyzed the effects of ISO 9001 requirements and TQM on financial performance with structural equation modeling. Hypotheses are proposed and tested based on existing beliefs, proposition and prior research concerning quality. Survey data were collected from 291 manufacturing companies with ISO 9001 certifications. The data show that ISO 9001:2008 requirements have significant positive direct effects on TQM practices, but do not have positive direct effects on financial performance. As expected, TQM has significant positive direct effects on financial performance. One of the important results is that efforts to meet ISO 9001:2008 requirements enhance TQM practices which, in turn, helps to improve financial performance. Findings in this study support the claims that ISO 9001:2008 would be a good step toward total quality management and is a meaningful component of TQM.

• 디지털산업정보학회논문지
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• 제8권4호
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• pp.245-261
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• 2012

This study thus set out to empirically analyze connections between the success factors of marketing and management performance in the silver industry. For that purpose, the investigator analyzed relations between independent variables, which include such success factors of marketing as market segmentation, product mix, customer relational management, brand asset, price strategy, and marketing information system, and dependent ones, which include financial and non-financial management performance. Those results partially support the hypothesis that the six success factors of marketing set in the study have effects on financial and non-financial management performance in the silver industry. Customer relational management had the biggest influence, being followed by brand asset and price strategy in the order. Those results indicate that companies need to consider customer relational management, brand asset, and price strategy before other success factors of marketing to achieve financial and non-financial management performance in the silver industry.

• 재활복지
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• 제21권2호
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• pp.29-62
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• 2017

본 연구는 성인기 발달장애인의 소득보장과 재산의 보호 및 관리 수단으로서 신탁을 사회복지의 측면에서 연계, 활용하기 위한 "재정계획"과 발달장애인 "신탁"의 주요 운영방안을 모색하고자 하였다. 연구결과 "재정계획"의 운영내용과 관련하여 (1)필요성은 "미래계획을 수립하는데 있어 필요한 재원을 충족시키는 방안 수립", "부모가 살아있는 동안 사후 장애자녀에게 남길 재산에 대한 안전한 관리 방안 수립"이었다. (2)구성내용은 "자립 시 재산 유지 및 사용 방안", "미래에 대한 계획과 꿈", "부모 사후 시 발달 장애인을 위한 유언 및 유산처리 방안" 등 이었으며 (3)장애요인은 "장애인의 재정계획에 대한 국가의 인식부족", 지원의 내용은 "개인의 소득보장과 재산을 관리해줄 수 있는 공신력 있는 기관" 등으로 나타났다. 발달장애인을 위한 "신탁" 운영내용과 관련하여 (1)운영 원칙은 "보편성, 공공성, 안정성, 자기결정, 개별성 보장"이었고, (2)"운영체계는 공공과 민간의 혼합방식", (3)대상자 유형은 "부모가 없거나 돌볼 가족이 없는 장애인으로 당사자의 소득이 있거나 재산을 가진 경우", (4)필요한 지원은 수탁기관에 대한 "재산의 안전한 관리를 위한 관리 감독 시스템", "발달장애인을 위한 의사결정지원 시스템", "일정한도의 신탁재산이 있어도 공적 부조(기초생활수급자, 의료보호 등)의 정부수급 자격의 유지" 등으로 나타났다.

• International Journal of Computer Science & Network Security
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• 제22권7호
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• pp.109-116
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• 2022

The article is devoted to perfecting the system of management of the financial potential of transport enterprises. It is established that transport as an integral part of the state economy has to organically enter the market economy and provide sustainable transport services to national economy enterprises regardless of ownership, as well as ensure passenger transportation. It is also determined that in the conditions of market relations, transport highways must perform their functions with sufficient economic benefit to keep their material and technical resources in good order, conduct an investment policy with extensive use of scientific and technological progress, as well as a social policy guaranteeing the conditions for employees' motivated work. The study reveals an association between the financial and strategic goals of transport enterprises and the minimization of their economic risks, the prevention of bankruptcy and profit margin shortfalls. It is found that transport enterprises need to strive for the overall improvement of their financial potential through increasing the components of financial potential and assessing the impact of risk factors on them: the capacity of fixed assets, the capacity of financial resources, the capacity of services, and the capacity of credit opportunities. These are the elements of transport enterprises' financial potential that ensure its desired level. It is demonstrated that of critical importance in managing the financial potential of a transport enterprise is the role of financial resources, as a subject cannot reach the desired strategic goals without them.