• 지역과문화
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• 제8권4호
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• pp.23-42
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• 2021

이 논문은 지방문화원진흥법에 지방문화원의 수익사업과 관련된 규정을 마련하여 지방문화원의 재정적 자립을 구축하기 위한 법적 방안을 검토하였다. 지난 70여년간 지방문화원은 지역문화의 중심지였으나, 재정적으로 자립하지 못하고 보조금에 의해 존속해왔다. 외부에 의존하는 재정구조는 지방문화원 목적사업의 수행을 어렵게 하고, 지속 가능성까지 위협한다. 법적으로 지방문화원은 지방문화원진흥법에 따라 설립되는 특수법인으로서, 설립근거법령에 따라 법적 지위와 기능이 규정된다. 현행 지방문화원진흥법은 지방문화원의 목적사업 외에 수익사업을 영위할 수 있음을 규정하지 않고 있다. 그러나 다른 특별법으로 설립된 특수법인들의 입법례를 검토할 때, 지방문화원진흥법도 지방문화원의 수익사업과 관련된 규정을 마련할 수 있을 것으로 파악된다. 이 글은 구체적인 법안을 제시하는 한편, 그 외 재정자립에 필요한 논의들을 함께 제시하였다.

• 한국사회정책
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• 제19권2호
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• pp.9-38
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• 2012

본 연구는 비영리조직과 영리조직의 영역 간 직업이동과 조직원의 직무만족도 변화의 관계를 분석함으로써 영역 간 이동 현상에 대한 이해 제고를 목적으로 한다. 이를 위해 한국고용정보원의 대졸자 직업이동경로 패널조사자료(GOMS)를 토대로 직무만족의 연도 간 변화치를 측정하는 1차 차분모형을 활용한다. 비영리조직에 지속적으로 남아있는 이들을 준거집단으로 하여, 영리조직으로부터 비영리조직으로 이직한 집단, 비영리조직으로부터 영리조직으로 이직한 집단, 영리조직에 남아있는 집단 등의 직무만족 변화를 비교한다. 분석결과, 한국 사회에서도 영역 간 직업이동은 활발한데, 특히 비영리조직으로부터 직업 활동을 시작한 이들에게서 이러한 현상이 보다 두드러지는 것으로 나타났다. 직무만족의 수준을 보면, 비영리조직에 남아있는 집단의 만족 수준이 지속적으로 가장 높은 것으로 나타났다. 그러나 다른 세 집단의 경우에 비해서, 비영리조직에 남아있는 집단의 만족도의 부정적 변화가 상대적으로 가장 큰 것으로 나타났다. 이와 함께 본 연구는 직무만족의 다양한 구성내용을 중심으로 네 집단 간의 비교를 수행한다. 이러한 분석결과를 바탕으로 지금까지 우리 사회에서 전혀 연구되지 않았던 주제인 영역 간 직업이동과 직무만족의 변화라는 현상이 제공하는 함의를 논의한다.

• Journal of Preventive Medicine and Public Health
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• 제31권3호
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• pp.490-502
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• 1998

본 연구는 우리 나라 병원도산 예측모형을 도출하기 위한 연구로 1992년에서 1997년 사이 5년간의 전국 병원 경영통계 자료를 이용하여 1995년부터 1997년 사이에 도산한 병원중도산전 3년까지의 연속된 자료가 있는 31개 병원을, 비교군 병원은 도산병원과 유사한 병상규모를 가지고 당기순이익이 발생한 31개 우량병원을 선정하여 단계적 판별분석에 의한 실증연구를 시행하였다. 본 연구의 구체적 연구결과는 다음과 같다. 첫째, 도산전 각 연도별로 도산병원과 우량병원간에 연구변수의 단순 평균치분석 결과, 자본구조 지표인 자기자본비율과 수익성지표인 총자본의료이익을, 의료수익의료이익을, 총자본경상이익을, 의료수익경상이익율, 총자본순이익을 등은 도산 1, 2, 3년전 모두에서 도산병원과 우량병원간에 유의한 차이를 보였다. 자본고정성지표는 도산 1년전에 고정비율이 유의한 차이를 보였고, 유동성지표는 도산 1년전에는 유동비율과 당좌비율이 유의한 차이를 보였고 도산 2년전에는 당좌비율만이 유의한 차이를 보였다. 활동성지표로는 도산 1년전에 총자본회전율과 재고자산회전율이 유의한 차이를 보였고 도산 2년전에는 총자본회전율과 의료미수금회전율이, 도산 3년전에는 의료미수금회전율만이 유의한 차이를 보였다. 생산성지표로는 도산 2년전에 총자본투자효율이, 도산 3년전에는 조정환자1인당 부가가치가 유의한 차이를 보였다. 진료실적지표로는 도산 3년전 일평균재원환자수가 유의한 차이를 보였다. 둘째, 도산 1, 2, 3년전 판별함수는 각각 도산 1년전 Z=($0.0166\times$당좌비율)-($0.1356\times$총자본경상이익을)-($1.545\times$총자본회전을), 도산 2년전 Z=($0.0119\times$당좌비율)-($0.1433\times$총자본의료이익율)-($0.0227\times$총자본투자효율), 도산 3년전 Z=($0.3533\times$총자본순이익율)-($0.1336\times$의료미수금회전율)-($0.04301\times$조정환자1인당부가가치)+($0.000119\times$일평균재원환자수)이었다. 셋째, 도출된 도산 1, 2, 3년전 각 판별함수의 예측력은 77.42%, 79.03%, 82.25% 이었다.

• 한국산업보건학회지
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• 제6권1호
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• pp.144-155
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• 1996

During the 1990s the workplace has grown more complex and business competition has increased world-wide. All organizations, whether for-profit or non-profit have been forced to respond to market changes. More advanced information and technology, greater product diversity, shorter product life cycles, increased quality requirements, more regulation oversight, decreasing productivity, more competitors, and increasing overhead costs have motivated organizations to focus on ways to deliver products cheaper, better, and faster. Many organizations are searching for ways to reduce costs through downsizing, reengineering business processes, implementing quality management, outsourcing, and improving cost management. Support departments that provide services internal to an organization such as human resources, legal, and environmental, safety, and health (ES&H) are often the first organization targeted for cost reduction and cost control initiatives because these functions are part of a rapidly increasing overhead cost. Recently, ES&H functions are incresingly being integrated into the business of business to contribute value to organization beyond mere compliance with ES&H regulations. The discussions and development of the ISO compatible Environmental Management Standards or Occupational Safety and Health Management Standards is another impetus to integrate ES&H function into the business of business. Thus, ES&H professional need new skills to analyze the cost of their function and communicate the value of the products and services they provide. In recent years, the need for and the importance developing cost management and business skills by ES&H professionals have been emphasized in the literature. Communicating with decision makers in terms of cost and value to the organization, and by using business language and business arguments is the first step toward effectively integrating ES&H activities into the business of business. Activity-based costing (ABC) is a cost management method that measures the cost of a product or service based on the actual use of resources by activities, and based on the actual amount of activities used to produce a product or service. ABC is recommended as a tool for managers of ES&H organizations to determine the cost of developing and providing ES&H products within a for-profit firm or non-profit agency. This paper discusses the trend of integration of ES&H functions into the mainstream of business activities within an organization. The general principles of treditional cost accounting are presented as a bases for understandging why and how ABC will provide more accurate estimates of cost. The principles and concepts of ABS are presented as a tool for determining more accurately the true cost of ES&H products and services.

• 유통과학연구
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• 제11권12호
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• pp.63-69
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• 2013

Purpose - Ethical consumption is the action of buying one product over another with an ethical idea in mind. It has gained in popularity since the 1990s with more emphasis being put on the power of consumer actions to create social, economic, and environmental change. Ethical consumption involves boycotts of certain products or brands as well as purchases linked to ethical issues. Cause-related marketing (the buying behavior of ethical consumption) involves a for-profit and non-profit entity teaming up to promote a product at the same time as promoting a social cause. Each time a consumer buys that product, a donation is made by the for-profit entity to the non-profit entity supporting the specific cause. Cause-related marketing has become a tremendously popular type of ethical consumption in recent years owing to its reputation of allowing companies to "do well by doing good." This study examines how consumers' perception of cause and attitude influence their attitude toward a cause-related marketing campaign and attempts to suggest implications for marketers. Research design, data, and methodology - First, this study was designed to examine the consumers' perception factors (cause involvement, attitude for cause, attitude for company and brand familiarity) in order to determine whether these factors have significantly affected consumers' attitude toward a cause-related marketing campaign. Second, this study developed a structural equation model and tested it empirically using survey data from 223 individual respondents. Respondents were undergraduate students in Chungnam. They were shown an existing real campaign message of cause-related marketing, and then filled out a questionnaire. Data were analyzed with SPSS 20.0 and AMOS 17.0 programs. Results - The hypotheses were tested using factor analysis and structural equation modeling. The study's results showed that brand familiarity, attitude to the company and attitude to the cause significantly affected consumers' attitude toward the cause-related marketing campaign and performance. In particular, attitude to the cause was significantly related to attitude and performance of the cause-related marketing campaign. However, the hypothesis about cause involvement was not supported with the results indicating that cause involvement did not affect consumers' attitude toward the cause-related marketing campaign. The findings underline the importance of consumer perceptions of the cause and the company and their attitude to the cause. They point to the importance of individual differences that influence consumer perceptions of the cause, the company and brand familiarity. Also of importance is the consumer's attitude to the cause. Conclusions - The findings suggest some practical implications in designing and implementing cause-related marketing campaigns. It is important to enhance brand familiarity and create a favorable attitude to the company and attitude to the cause before designing cause-related marketing campaigns. The rising popularity of cause-related marketing has been attributed to its potential to cut through advertising clutter. The findings in this study suggest that marketing campaigns supporting a cause make a difference.

• 한국콘텐츠학회논문지
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• 제7권8호
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• pp.199-206
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• 2007

양도소득은 재고자산 이외의 자산의 양도로 인하여 발생하는 양도차익으로 이루어지는 소득이다. 국가는 부동산 등에 대한 양도소득세를 신설하고 양도소득을 종합소득에 포함시켜 분류과세함으로써 과세기능과 부동산 투기억제기능을 부여하여 시행하고 있다. 그러나 현행 소득세법은 부동산, 유가증권 등 자본이득에 대하여 양도소득세를 부과하고 있으면서도 소득세법 및 조세특례제한법 등에서 지나치게 광범위하게 비과세 및 감면제도를 실시하고 있다. 즉 양도소득세의 체계는 1세대 1주택 비과세원칙과 조세특례법 등의 감면사항이 다양하여 공평과세를 저해할 수 있다. 또한 양도소득세 과세대상 물건을 양도한 연도의 소득으로 보아 초과누진세율로 과세함으로 인하여 같은 양도소득 간에도 장기간에 걸쳐 형성된 소득과 단기간에 걸쳐 형성된 소득 간에도 공평성 측면에서 보아 문제점이 있다. 따라서 본 연구는 현행 양도소득 과세제도에 관한 몇 가지 문제점을 짚어보고 이에 대한 합리적 발전방안을 제시하는 데에 초점을 두고 있다.

• 복식
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• 제65권7호
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• pp.75-85
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• 2015

The purpose of this study is to examine ways to vitalize cause related marketing (CRM) by proposing character T-shirts The campaign will employ Neo-Pop art, a genre popular with both companies and consumers. Study results are as follows: First, campaign T-shirts on the issue of human alienation resulting from digitalization can be utilized to generate financial profit that can be returned to society. This can lead to the acts of exchange for profit generation, public image improvemen of companies, and enhancement of their external status. As for the non-financial aspect, the campaign could lead to increased awareness of social issues and present opportunities to take actions of improvement. Second, the financial objective of character T-shirts dealing with environmental issue of sustainability involves brand distribution network support and revitalization of promotion such as shopping basket of love and eco-friendly store matching program for eco-friendly campaign. As for the non-financial aspect, it can help raise consumers' awareness of cause related activities such as crowd funding and fundraising and prepare opportunities of direct participation. Third, the financial objective of character T-shirts dealing with natural disaster relief activities on the global level involves brand recognition level increase and enhancement of positive association of companies through emergency relief and articles support as a result of drastic increases in casualties from nature disasters. As for the non-financial aspect, it can induce people's participation in relief activities and lead to the establishment of crisis response procedures. The information on the development of pop-art character T-shirts proposed in this study is expected to be used as basic information on cause marketing of fashion companies in the future, while providing inspiration to related fashion design.

• The Journal of Asian Finance, Economics and Business
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• 제8권5호
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• pp.99-108
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• 2021

As expansion of interest income business faces several limitations, non-interest revenue can play a vital role in increasing the net profit margin and the productivity of the assets to sustain the growth rate. This study aims to analyze the Effect level (partial or total) of a bank's size on the relationship between non-interest revenue and the sustainable growth rate of Jordanian commercial banks. Baron and Kenny's methodology (1986) was adopted to test and analyze the effect of non-interest revenue: including the bank's size, on the sustainable growth rate during the period from 2008-2019. Data collection was done for thirteen commercial banks which constituted 100% of the study population. Testing four hypotheses by using Amos program and a regression model to diagnose the partial and total effect of size. Findings indicate that there is a nonlinear relationship between Non-IR and SGR due to the total effect of bank size on the sustainable growth rate. The results of this study is expected to enable the banks to diversify their revenue to support financial performance towards healthy growth without facing additional financial problems. This study adopted a different methodology from the prior efforts, by using the mediation effect role to verify the effect of non-interest revenue.

• 한국병원경영학회지
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• 제8권4호
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• pp.59-75
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• 2003

This study was conducted to investigate the degree of utilization of outsourcing in large hospitals in Korea. We also investigated the outcome and the level of satisfaction for adopting outsourcing in these hospitals. Types of work areas that were currently operated by outsourcing and were planned to adopt outsourcing in the future were identified. A total of 83 hospitals were eligible for this study, which had more than 500 beds, and were identified from the 2003 National Hospital List published by the Korean Hospital Association. A self-administered Questionnaire survey was conducted between April 25th and May 20th in 2003 with a personnel being charged of arrangement of outsourcing in each hospital. Among the 58 hospitals responding the survey(response rate=69.9%), 49 hospitals(84.5%) utilized outsourcing in at least one work field in their organizations. The largest proportion of the hospitals(85.7%) using outsourcing responded that the biggest outcome after introducing outsourcing were cost reduction(49.0%), followed by improved efficiency in operating the organization or human resources(34.7%) and the improved quality of the work(6.1%). The degree of satisfaction for outsourcing among the hospital managers(3.43) was significantly higher than that among the employees(3.l4) on a S-point Likert-type scale(p<0.05). Among the 7 work areas, the hospitals used outsourcing most frequently in facility management(housekeeping, building maintenance, hospital security and parking management), followed by non-medical profit business(funeral, convenient store, and cafeteria), logistics(provision of patient meal, in-house delivery, and purchasing), and information and computing system(hospital information system, maintenance of personal computers and printers). The work areas that the hospitals planned to adopt or expand the outsourcing in the future most frequently were facility management, non-medical profit business, logistics, and information and computing systems. In conclusion, outsourcing was highly diffused in large Korean hospitals, particularly in the work field of facility management and non-medical profit business. The satisfaction for outsourcing was not high yet in Korean hospitals.

• 한국콘텐츠학회논문지
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• 제8권11호
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• pp.375-385
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• 2008

본 연구는 비영리조직에서 제공하는 노인체육 프로그램에 대한 지각된 서비스품질의 차이와 서비스품질이 서비스만족에 미치는 영향을 규명하는데 목적을 두었다. 연구의 대상은 부산광역시 16개 구 군에서 실시하고 있는 생활체육협의회 프로그램에 참여하는 노인들을 모집단으로 하여 유목적적 표집법에 의해 320명을 표집하였으며, 응답에 불성실한 12부를 제외한 308부의 설문지를 분석에 사용하였다. 자료 분석은 SPSS Ver. 12.0 통계 프로그램을 이용하여 t-검정과 일원분산분석 및 회귀분석을 실시하였으며 결과는 다음과 같다. 첫째, 성별에 따라 지각된 서비스품질과 서비스만족은 부분적으로 차이가 나타났다. 둘째, 연령에 따라 지각된 서비스품질은 부분적으로 차이가 나타났으며, 서비스만족은 차이가 나타나지 않았다. 셋째, 참여빈도에 따라 지각된 서비스품질은 부분적으로 차이가 나타났으며, 서비스만족은 차이가 나타나지 않았다. 넷째, 참여기간에 따라 지각된 서비스품질과 서비스만족은 부분적으로 차이가 나타났다. 다섯째, 서비스품질 하위요인 중 성과가 서비스만족에 긍정적인 영향을 미치는 것으로 나타났다.