• Management & Information Systems Review
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• 제22권
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• pp.61-84
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• 2007

This research aims to find the legal classification of non-profit corporation, to check the pattern of non-profit corporation, to examine thoroughly the present condition of non-profit corporation, and to make a good solution of the problems of non-profit corporation. The findings of this study about the present condition of non-profit corporation are as follows. First, there is an unclear understanding of non-profit corporation and an public fund, Second, a board of directors and a founder control an aim of non-profit corporation freely, Third, there is an unclear management of activity and accounts of non-profit corporation, forth, there is an vague mission of foundation, fifth, some of non-profit corporation supported social welfare project for marketing strategy. and the last non-profit corporation made an competition unnecessarily. On the basis of study result, the researcher make some suggestion for an revitalizing of non-profit corporation. First, it is very important of making a clear mission to manage the non-profit corporation. Second, there is an autonomy and neutrality of non-profit corporation. Third, we make an irrational law better, forth, we make a settled the donation culture. and the last it is necessary of make an foundation for international society.

• Korea Journal of Hospital Management
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• 제23권4호
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• pp.81-86
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• 2018

Purposes: The purpose of this study is to argue that the taxation system for non-for-profit medical institution in Korea should be revised and that the basic direction should be to expand tax exemption like the US. Methods: We analyzed the US context of taxation policy for non-for-profit medical institutions and compared the US and Korean situation. Findings: In the United States, for-profit or non-for-profit medical institutions eternities are the most important criteria for hospital classification. Basically, full tax-exemption has been applied for non-for-profit medical institutions. The reason why many hospitals maintain their status as non-for-profit are following. First, the American society places great importance on the social responsibility and role of non-for-profit hospitals. Second, maintaining the status of non-for profit medical institutions is financially beneficial while maintaining good social reputation. The most powerful financial incentives are tax deductions and tax deductions for donations. Practical Implications: How will the taxation system for medical institutions in Korea be reformed in the future? First, if Korean government do not allow for-profit medical institutions, Korean government should consider implementing a full tax exemption system suitable for non-profit medical institutions like the US. Second, there are many variation in taxation for non-for-profit medical institution according to their legal positions. Therefore, current taxation system should be revised. Third, the reorganization of such taxation system should be in a direction that can finally encourage community benefit activities of medical institutions of nonprofit hospitals.

• Management & Information Systems Review
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• 제20권
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• pp.33-60
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• 2007

This study is a study on the impact factor of the sustainable giving behavior on the non-profit organization. According the research by non-profit organization, the main factors of most individual donators was given by stimulating sympathy. Also, the donators of the non-profit organization wanted to get a certain convenience and benefit through their donation under the reciprocity. The present study is an attempt to develop a more through understanding of the potential and actual impact factors of the sustainable giving behavior on the non-profit organization. Expecially, it also consists of an effort to assess the impact factors of the sustainable giving behavior on the non-profit organization.

• Journal of Digital Convergence
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• 제14권5호
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• pp.39-46
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• 2016

The history of Social service is above 10 years. Owing to corresponding to the user's needs social services sector is expanding. And, to deal with them, the social delivery systems has been changed. Traditional social welfare delivery system is provided by public facilities and private facilities. On the other hand, Social Services is made up of the traditional social welfare delivery system and new delivery system which is composed of profit organizations and non-profit organizations. Considering this, Study attempted to compare the performance evaluation of supply type-profit and non-profit social service organizations. Performance evaluation method was applied to net income, except for expenditure in total revenue. Net income difference between profit organization non-profit organization was assessed by T-test. We conclude that the two population means are different at the 0.05 significance level. Looking in detail, the non-profit organizations were found to be higher than the non-profit organizations, labor costs, operating costs, facility cost and consumable costs, but part of the business expense costs, the non-profit organizations was higher than the profit organizations.

• Journal of Information Technology Services
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• 제21권3호
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• pp.105-116
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• 2022

The purpose of this study is to provide basic data to present the direction of donation collection activities of non-profit organizations after the COVID-19 crisis by examining the perception of donations from the general public's perspective. The researchers conducted a convenience sampling of general citizens in South Korea, and the survey had been taken by sending e-mails for two weeks from November 11 to November 24, 2020. The total number of questionnaires that we send were 397, however 314 questionnaires were used for analysis, excluding 83 questionnaires that seemed insincerely marked. According to analysis result, non-profit organizations need to strengthen their digital capability in response to the changes in the fund-raising methods in the era of digital transformation. In addition, these factors such as transparency, accountability, and the interaction with donors for sustaining and improving their loyalty are turned out to be crucial. We hope that the results of this study will present the direction of the donation collection strategy of non-profit organizations and be used as basic data for further research.

• Journal of Digital Convergence
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• 제10권10호
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• pp.107-118
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• 2012

This study examined the analysis of the present condition, structure of fundraising activities, the effect of resource development and strategy for nonprofit social service organizations. This study investigated the fundraising and resource development activities of 356 non-profit organizations and community welfare centers nationwide. The results showed that a period of foundation of non-profit organization and community welfare center in Korea, was 10~14 years and organized with 13~19 workers. The community welfare centers were well prepared for the internal environment for resource development system such as workers, department, management for sponsors and computer program, while others were not prepared. Their recognition for the importance of fundraising activities was higher than the satisfaction of actual condition. The non-profit organization needs management sponsors, planning, public relations, fundraising skills and preparation proposal as the theme of education for fundraising activities. Their plans of the fundraising activity were events, proposal application, fundraising focus on companies, cause-related marketing. The non-profit organization complained of the difficulty about insufficiency manpower and skills of fundraising, external resource development and a budgetary deficit.

• The Journal of Asian Finance, Economics and Business
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• 제7권9호
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• pp.305-314
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• 2020

This paper investigates the impact of profit and loss sharing (PLS) contracts on non-performing financing of Islamic rural banks as Islamic small banks focus on small and medium enterprises at province level across country. Our study employs panel data, consisting of 142 Islamic rural banks and using quarterly data from 2013Q1 to 2018Q4, and splits them based on the bank's size and geographical area. Both static and dynamic panel regressions are then applied. The results obviously indicate that a high proportion of profit and loss sharing contracts leads to high financing risk. The large Islamic banks encounter a higher non-performing financing stemming from profit and loss contracts compared to small Islamic banks. Profit and loss contracts also produce higher financing risk for Islamic banks outside Java, as those areas are less developed areas than Java itself. A more efficient Islamic bank is less financing risk. Income diversification lessens the impaired financing and, more particularly, large Islamic banks and Islamic banks located in Java much benefit by diversifying income and financing to lower financing risk. Our study suggests that Islamic rural banks may consider the optimal level of profit and loss sharing contracts to minimize financing risk.

• Korean Journal of Social Welfare
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• 제61권2호
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• pp.137-159
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• 2009

The purpose of this study is to examine the civic participation in supply process of social welfare services in the Japanese communities and to detect the background that how "Non-profit citizen welfare organization" emerged as a social welfare service supplier of local government. Furthermore the effect of Non-profit citizen welfare organization on the expansion of employment opportunities for women is also analyzed in this study. In order to investigate the background of the emergence of non-profit citizen welfare organization as a social welfare service supplier, this study approached not only from the viewpoint of the trends of welfare pluralism followed by the crisis of welfare states, but also from the viewpoint of how local government solve the problems of consumption flexibility on welfare services. In addition, to examine the effects of Non-profit citizen welfare organization on the expansion of employment opportunities for women, a case study on the employment function of non-profit citizen welfare organization is also carried out in this study. The various background how non-profit citizen welfare organizations emerged and the employment effect from those organizations are empirically analysed through the methods mentioned above.

• Journal of Korean Society of Industrial and Systems Engineering
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• 제33권4호
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• pp.85-99
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• 2010

This study is to identify the present condition and level of human resource administration in domestic profit and non-profit organizations, and to investigate on the relation between human resource management and management performance in enterprise. This study is to make items related to the human resource management of American Malcolm Baldrige Award's level and management performance researching questions, investigates seven patterns of organs surveyed positively. The results are as follows: Firstly, the profit organs like manufacturing companies shows more positive than non-profit in comparison with human resource management of each organs. And a local government and public enterprise which is non-profit show to recognize human resource management is insufficient on th whole. Secondly, perception level of a medical institution, educational institution and service industry about aromaticity of human resource management by global standard shows to be positive, but the local government negative. Thirdly, the profit organ in the recognition of human resource management about details practice too, shows to be positive, while non-profit negative. Fourth, the result which compares and analyzes management performance between the similar industry overall show to recognize positive, but public enterprise negative about product, service performance and human resource management. Fifthly, the details practice of human resource administration shows to influence meaningly to all management performance. Therefore, all organizations will positively confront human resource management, make the circumstance of organization through systematic program, and promote the management performance of the organization.

• Journal of Labour Economics
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• 제38권1호
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• pp.67-92
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• 2015

This paper empirically analyses the effect of labor union on firm's profit rate in Korea. For this purpose a panel data set has been constructed for the period of 1990-2009 using "TS2000", and the data set has been subdivided into two: one is the 'non-variant group' in which firm's union status has not changed, and the other is 'variant group' in which firm's union status has changed from non-union to union during the sample period. It has been found that for 'non-variant group' there is no significant union effect on profit rate. However, for 'variant group' the presence of union has been found to decrease firm' profit rate in terms of return on equity.