• Journal of the Korean Society of Environmental Restoration Technology
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• v.6 no.2
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• pp.1-10
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• 2003

The purpose of this study was to survey the status of the operation of site-based environmental education(EE) programs. This study surveyed 165 schools and organizations that operated site-based EE program in 2000 using a mail questionnaire and interviews. The response rate was 43%. The result indicated that awareness, participation, and attitude were considerably addressed, while knowledge and skills were addressed to a lesser degree. There were some difficulties in motivating students and in considering the developmental stage of participants. For programing the site-based EE, financial support and expert knowledge of EE were needed most of all. Learning materials for various and hand-on activities were also needed. The affective domain, such as awareness and attitude, showed marked improvement in the outcomes of the programs. Direct experience and sensitivity, connection with school education, regional characteristics were sufficiently addressed in the programs, while cultural aspects, fairness, originality, and accuracy were not. Flexibility in performing the programs and less rigidity of report on operations were needed. Through the discussion of the results, some improvements for the operation of site-based EE program were suggested.

• Journal of Fisheries and Marine Sciences Education
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• v.28 no.6
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• pp.1683-1694
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• 2016

This study aims to investigate perception of kindergarten directors regarding prerequisites for inclusive education and its improvement plans, and to establish basic data required for future implementation of inclusive education in kindergartens. This study was carried out oriented to 116 kindergarten directors and inquired into the differences in background characteristics of age, education level, operation career, major, special/inclusive education training and operation of inclusive classes, based on SPSS 1.5 for Window, independent sample t-test and Chi-square test. The research results of this study are as follows: Firstly, as for the perception of kindergarten directors as prerequisite of inclusive education, they show active supports for inclusive education and recognize that classes composed of the same age and same ability are the advisable forms of inclusive education. As for class operations, they perceive that inclusive classes based on small group activities and full inclusive classes are suitable. Moreover, as qualified teachers for inclusive classes, they manifest that teachers who completed special/inclusive education training are appropriate. Secondly, as for the perception of kindergarten directors regarding improvement plans for inclusive education, this study suggests that they prioritize the training operation regarding inclusive education oriented to general infants and parents. As for vitalization of inclusive education, they find that financial supports at the national level and administrative supports for facilities are indispensable.

• Fire Science and Engineering
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• v.32 no.6
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• pp.117-125
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• 2018

This paper examined the problems concerning recognition of business selection and operation, etc. and the presentation of the corresponding improvement measures. For this purpose, according to the results of a questionnaire survey on recognition of detailed business operation of the fire safety shared tax, satisfaction in business execution, financial operation measures for the subject of fire fighters, fire fighters have been shown to be indifferent to the detailed business field of fire safety shared tax, investment contents, etc. in the operation of fire safety shared tax. In terms of satisfaction after execution of the shared tax, reduction of the aging rates for firefighting equipment and improvement of dissemination rate was shown to be high with Fire Sergeant (M = 3.70) and a service duration of more than 16 years (M=3.64). To improve the measures of finance, there was considerable feedback saying that the reduction in state subsidy was inappropriate. In view of the diversification and development of the fire safety shared tax businesses being operated on a limited basis along with the overlap of most state subsidy businesses with safety field businesses, legal system improvement is needed for the stable securing of insufficient firefighting financial resources so that the full amount of shared tax can be invested in firefighting fields.

• THE INTERNATIONAL COMMERCE & LAW REVIEW
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• v.39
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• pp.105-142
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• 2008

For many companies, selling in an international market place is the ultimate challenge. One of the greatest problems facing exporters is the increasing insistence by importers that trade be conducted on open account terms. This often means that payment is received many weeks or even months after delivery. Unsurprisingly, many organisations find that giving buyers credit in this way can cause severe cash flow problems. Further problems can arise if the importer delays payment beyond originally agreed terms or makes no payment at all because of financial failure. In particular, many SMEs find it difficult to finance their production cycle, since after goods are delivered most buyers demand 30 to 90 days to pay. Therefore, International factoring for SME has been developing very rapidly in the world trade financing markets. Functions of international factoring as trade financing is a comprehensive financial service that includes credit protection, accounts receivable bookkeeping, collection services and financing. Factoring can be a powerful tool in providing financing to high-risk, informationally opaque sellers. International factoring is very helpful for international exporters to get competitiveness in the world markets. In Korea, a few banks are operating international factoring. But International factoring in Korea could not play a key roll as general trade supporting service. So, This study is to suggest importances of international factoring development for trade development and to investigate real operation situations and problems by way of interviews with operators in banks that are operating international factoring and suggest development strategies for international factoring in Korea.

• Korean Business Review
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• v.21 no.1
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• pp.37-49
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• 2008

Many sports organizations have been founded due to the Increasing demand for sports with the development of leisure culture. As a social institution for sport facilitation, sports organizations should assure rationality and transparence of finance and operation by introducing a system for financial reporting as usually adopted for a profit-making corporation. Also, general regulations on the tax obligation in sports organizations have to be formulated more clearly. This study tried to derive some implications for the accounting and taxation obligations in Korean sports organizations based on a basic model of public sports organizations, formed with a profit-making organization and satisfying the requirements of public interest as regulated by German taxation law.

• Journal of Families and Better Life
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• v.34 no.4
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• pp.127-138
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• 2016

The purpose of this study is assess the perspectives of residents in apartment complexes regarding the 'Projects to Promote Community Activities' publicly implemented by the Seoul Metropolitan City since 2011 to derive necessary suggestions thereof. For this purpose, community leaders in the 7 apartment complexes selected as leading communities of 2015 were interviewed to determine the application process for participation in such projects and the issues associated with the operation of respective community activities. In addition, 159 residents living in these apartment complexes were surveyed to assess the respective community activities along with changes in the sense of community and community consciousness. The subjects selected for the survey conducted through prepared questionnaires rendered positive assessment(3.82~4.09) on the effects of participation in community activities and in such programs with a higher level of the sense of community. The leaders of community activities also provided positive assessments regarding the projects financially supported by the local government that consequently promoted community activities to the extent they desired. However, the community leaders experienced and appealed difficulties in preparing financial reports according to administrative requirements together with the timing of financial appropriation. They also reported difficulties in preparing a sufficient pool of instructors to cultivate the capabilities of professional community planners.

• Proceedings of the Korean Operations and Management Science Society Conference
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• 1995.04a
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• pp.827-844
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• 1995

Total Quality Management (TQM) is the aggregated management philosophy for quality including production, operation, human resource, leadership, marketing, and etc. TQM is the advanced concept and philosophy rather than traditional "Quality Control" or "Quality Assurance". Nowadays, downstream costs has been increased, that made cost accountants' attention to costs of quality. Many countries have developed their own quality awards system in order to improve overall national quality level. The Deming Prize of Japan and Malcolm Baldrige National Quality Award (MBNQA) of United States are two representatives of quality prizes. We compared the two awards by means of their history, objective, coverage, and judging criteria. Deming Prize has a longer history than MBNQA. Deming Prize selects five winners a year, while MBNQA has two or three areas. The biggest difference is judgement criteria. The Deming Prizes focuses on statistical control which is a traditional quality control method, while MBNQA concentrates on modem business concept such as customer satisfaction. The suggestions to these awards are: evaluate more on information of quality; evaluate more on inter-functional relationship between quality control function and other link more financial success.e financial success.

• Proceedings of the Technology Innovation Conference
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• 2001.06a
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• pp.117-130
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• 2001

R&D is the core competence of an enterprise. Furthermore, R&D requires huge capital investment and has very risky characteristics. Therefore, to be successful in R&D process, several approaches of engineering economics are used prior to decision-making. Until now, typical approaches of engineering economics such as NPV(net present value) or DCF(Discounted cash flow) have been used. But, they cannot properly capture managerial flexibility to adapt and revise later decisions in response to unexpected market development. In a constantly changing and always uncertain marketplace, managerial operation flexibility and strategic adaptability have become vital in order to successfully capitalize on favorable future investment opportunities and limit losses from adverse market development. For the alternatives of conventional static decision-making approaches, new concept of using real options is introduced. Real option theory is based on financial option's characteristics and checks every revision interval whether situation have changed favorable to decision maker or not. In advantageous situation, the decision maker has only to go on. In contrast, with unfavorable situation, he abandons the investment immediately. In this aspect, real option model is more suitable in very uncertain and dynamic business environment in that it can provide the opportunity to cope with flexibility. This paper suggests efficient and effective R&D investment strategy by using real options model. In addition, this paper compares financial options and real options.

• Journal of the Korean Institute of Rural Architecture
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• v.19 no.3
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• pp.1-8
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• 2017

Recently, the number of closed rural schools is increasing due to the decrease in school age population. This study aims to comparative analysis of utilization policies for closed schools in Korea and Japan. The results are as follows. First, Both Korea and Japan was expected to increase the number of closed schools since the standard of abolition of small schools has been strengthened. Second, In Korea, it was possible to know the detailed information of closed schools through 'Eduinfo' website, but it was hard to know the detailed information of utilization cases of closed schools. On the other hand, Japan not only provided information about the unused school facilities but also introduced the utilization cases of closed schools and financial support system for utilization of closed school. It was characterized by linking with the information of unused schools and company, NPO, elderly welfare facility, etc. Third, In korea Superintendent established plans to use closed schools to respond flexibly to local circumstances. Japan simplified the procedures for closed schools to promote the utilization of closed schools. Finally, In Japan, there was various financial support system. But in Korea, it supported the cost of subsidy reduction, free loan, maintenance and management and operation.

• East Asian Journal of Business Economics (EAJBE)
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• v.7 no.1
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• pp.17-25
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• 2019

Purpose - The international market provides a growth momentum for firms by allowing them to tap into a new market. Given information asymmetry between firms and financial analysts, firms' international growth can be perceived as a higher business prospect by analysts. This paper explores the possibility of analysts' over-emphasis on foreign income growth in predicting earnings. Research design, data, and methodology - We utilize a sample of U.S. firms to test the relationship between foreign income growth and analysts' forecast optimism. Our sample of publicly listed and traded U.S. firms between 1976 and 2016 consists of 6,120 firm-year observations. Results - Empirical analyses show that firms that show higher international growth in earnings are likely to face forecast inaccuracy by financial analysts. From the perspective of firms, their earnings are less than what analysts forecasted. Contrary to our prediction on the moderating effect of innovative capabilities, optimistic bias is not intensified - rather, it is reduced - when firms have higher innovative capabilities. Conclusions - Our results imply that while analysts favor firms with higher international growth, innovative capability on the international market places additional risks to firms' operation.