• Korean Journal of Social Welfare
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• v.37
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• pp.407-428
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• 1999

Corporates' participation in the social welfare activities in Korea was analyzed through literature reviews and empirical survey. Literature reviews on the previous studies were implemented to identify the corporates' motivations, methods, types and funding sources of social welfare activities. The empirical survey results show that 37% (83 firms) of respondents among 222 companies has participated in direct giving to the social welfare activities by various methods and types. The bigger amount of last fiscal year's sales, the more amount of gifts to social welfare activities. The average amount of gifts was \ one billion forty-six million per company in the monetary tenn which is 0.06% of the last FY's average sales of respondents. The most frequently implemented program of the corporates' social welfare activities was 'scholarship to unprivileged adolescent', while the program which the largest amount of gifts were donated was 'support for the social welfare agencies'. For the participation methods, most corporates implement social welfare program directly, and the rest of the companies take the methods of supporting the existing social welfare agencies and institutions. The cash benefit was salient for the modes of gift transfer. Funding sources for the gifts were various such as certain portion of the amount of sales, pretax-profits, or posttax profits, and even rare, independently established funds for the social welfare activities. Among them, a certain portion of the last FY's amount of sales was the dominant source of corporates' social welfare activities.

• Asian Pacific Journal of Cancer Prevention
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• v.15 no.20
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• pp.8993-9004
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• 2014

Background: The incidence rate and the treatment costs of hepatocellular carcinoma (HCC) are high, especially in Thailand. Previous studies indicated that early detection by a surveillance program could help by down-staging. This study aimed to compare the costs and health outcomes associated with the introduction of a HCC surveillance program with no program and to estimate the budget impact if the HCC surveillance program were implemented. Materials and Methods: A cost utility analysis using a decision tree and Markov models was used to compare costs and outcomes during the lifetime period based on a societal perspective between alternative HCC surveillance strategies with no program. Costs included direct medical, direct non-medical, and indirect costs. Health outcomes were measured as life years (LYs), and quality adjusted life years (QALYs). The results were presented in terms of the incremental cost-effectiveness ratio (ICER) in Thai THB per QALY gained. One-way and probabilistic sensitivity analyses were applied to investigate parameter uncertainties. Budget impact analysis (BIA) was performed based on the governmental perspective. Results: Semi-annual ultrasonography (US) and semi-annual ultrasonography plus alpha-fetoprotein (US plus AFP) as the first screening for HCC surveillance would be cost-effective options at the willingness to pay (WTP) threshold of 160,000 THB per QALY gained compared with no surveillance program (ICER=118,796 and ICER=123,451 THB/QALY), respectively. The semi-annual US plus AFP yielded more net monetary benefit, but caused a substantially higher budget (237 to 502 million THB) than semi-annual US (81 to 201 million THB) during the next ten fiscal years. Conclusions: Our results suggested that a semi-annual US program should be used as the first screening for HCC surveillance and included in the benefit package of Thai health insurance schemes for both chronic hepatitis B males and females aged between 40-50 years. In addition, policy makers considered the program could be feasible, but additional evidence is needed to support the whole prevention system before the implementation of a strategic plan.

• Journal of Korea Port Economic Association
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• v.35 no.4
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• pp.187-206
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• 2019

After reviewing the concept and previous studies related to green ports, this study analyzes the implications of green port policy of advanced ports in foreign countries and analyzes problems in terms of environmentally-friendly green port policy for Ulsan port, and to present sustainable green logistics establishment measures. The literature survey and Benchmarking methods are adopted as research methodology and the results are as follows. First, the pan-government climate change response management system, legislation of relevant laws, implementation of fiscal support policies, and roadmaps should be established. Second, the foundation for eco-friendly green growth should be established through the discovery of business models in conjunction with leading industries in the Southeastern Metropolitan Economic Area. Third, the Ulsan Port Greenport, such as AMP, in-port LNG propulsion ship, and ESI vessel incentive, should be built. Fourth, a low-carbon, high-efficiency sea-shuttle service shall be established through the introduction of the sea-shuttle service along the sea route. Fifth, energy self-reliant ports, including all institutions in the metropolitan Ulsan port area that have exceeded the level of Ulsan port Authority, should be built. Finally, water-type ports need to be built through the creation of coastal forests, the purification of marine water quality, and the introduction of colors to port.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.7 no.2
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• pp.113-127
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• 2012

From the end of 1st quarter of 2012, Korean mandatory firms had started releasing financial reports conforming to the K-IFRS(Korean adopted International Financial Reporting Standards). Major characteristics of IFRS, such as 'principles based' features, consolidated reporting, 'fair value' measurement, increased pressure for non-financial disclosures have resulted in brief and various disclosure practices regarding the main body of each statements and vast amount of note description requirements. Meanwhile, a host of previous studies on IFRS disclosures have incorporated regulatory and/or 'compete information' perspectives, mainly focusing on suggesting further enforcement of strengthened requirements and providing guidelines for specific treatments. Thus, as an extension of prior findings and suggestions this study had explored to conduct an integrative approach embracing views of the reporting entities and the users of financial information. In spite of all the state-driven efforts for faithful representation and comparability of corporate financial reports, an overhaul of disclosure practices of fiscal year 2010 and 2011 had revealed numerous cases of insufficiency and discordance in terms of mandatory norms and market expectations. As to the causes of such shortcomings, this study identified several factors from the corporate side and the users of the information; some inherent aspects of IFRS, industry/corporate-specific context, expenditures related to internalizing IFRS system, reduced time frame for presentation. lack of clarity and details to meet the quality of information - understandability, comparability etc. - commonly requested by the user group. In order to improve current disclosure practices, dual approach had been suggested; Firstly, to encourage and facilitate implementation, (1) further segmentation and differentiation of mandates among companies, (2) redefining the scope and depth of note descriptions, (3) diversification and coordination of reporting periods, (4) providing support for equipping disclosure systems and granting incentives for best practices had been discussed. Secondly, as for the hard measures, (5) regularizing active involvement of corporate and user group delegations in the establishment and amendment process of K-IFRS (6) enforcing detailed and standardized disclosure on reporting entities had been recommended.