• 제목/요약/키워드: Not-for-Profit Organization

검색결과 98건 처리시간 0.023초

경영전략과 기업윤리 (Strategic Management And Business Ethics)

  • 장익선
    • 경영과정보연구
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    • 제3권
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    • pp.419-438
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    • 1999
  • Following is an idea to utilize the business ethics as one of business administration strategies. Firstly, conversion of perception is needed in the business administration. Neglecting the pursuit of profit, the conventional strategic goal, is not desirable, we need to, however, have a mind that the consumer and environment centered mind is indispensible to the survival and growing of a business ultimately in establishing a strategic goal of diversified environmental changes. Secondly, conversion of the Chief Executive Officer (CEO)'s attitude in business administration is needed. It is necessary for the CEO to have a strong belief that the business ethics is indispensible to the survival and growing of a business by way of fair and logical management. Therefore the business ethics should be improved since the CEO's ethics can be the standard of his business. Thirdly, the business concerned parties should be considered. The realization of business ethics should be done in a certain way so as to protect the benefit of the all concerned parties such as stockholders. employees, consumers, suppliers, competitors, the local community, etc., since a business is an organization that can exists and grows only in the coexistence with its environment and concerned parties. Fourth, the business ethics should be transformed into a business culture through the enlargement of the general principles of and of employees' behavior as a management strategy. Lastly, business ethics should be improved through continuous evaluations to accommodate its environmental change.

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수협 마아케팅에 관한 연구 (A Study on the Cooperative Marketing of Fishery Products in Korea)

  • 안세원
    • 수산경영론집
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    • 제17권1호
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    • pp.77-106
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    • 1986
  • In the field of fisheries, there is at the apex Central Federation of Fishery Cooperatives, established under the Fishery Cooperatives Law(1962), It is a multipurpose organization with a membership of 105 cooperatives, 87 regional cooperatives, 15 business-type cooperatives and 3 manufactures' cooperatives. Accordingly, this thesis examines the marketing of fishery cooperatives in Korea, and in particular considers the marketing channel strategy of fisheries products. No company can perform by itself all the activities involved in the production and distribution of its products and services to its final markets. It must work with other firms to get the job done. Thus marketing channel firms of the fisheries products include primarily the fishery cooperatives, the licensed In the field of fisheries, there is at the apex Central Federation of Fishery Cooperatives, established under the Fishery Cooperatives Law (1962). It is a multipurpose organization with a membership of 105 cooperatives, 87 regional cooperatives, 15 business-type cooperatives and 3 manufactures' cooperatives. Accordingly, this thesis examines the marketing of fishery cooperatives in Korea, and in particular considers the marketing channel strategy of fisheries products. No company can perform by itself all the activities involved in the production and distribution of its products and services to its final markets. It must work with other firms to get the job done. Thus marketing channel firms of the fisheries products include primarily the fishery cooperatives, the licensed dealers and the merchant middlemen. The goal of marketing is in matching of segments of supply and demand. Every producer seeks to the link the marketing channel firms that will help it accomplish its objective best. This thesis tries to attempt to improve the present Korean Fishery Cooperatives marketing activities. The purpose of the operation of fishery cooperatives is to guarantee the profits of fisherman as well as the interests of general consumers by eliminating the inordinate profits of middlemen and by narrowing other market margins. Fishery cooperatives marketing activity functions forming a self-helf organization for economic protection of producers themselves, and acting as a market reformational institution through its transaction by group. The following are the characteristics of fishery cooperatives marketing. \circled1 Fishery cooperatives is organized with an economic factor and a personnel factor. \circled2 Fishery cooperatives is non-profit organization. \circled3 The members of fishery cooperatives is independent constitution of economy, but they are closely connected with the cooperative. \circled4 Fishery cooperatives is a mutual aid organization. The objective of an efficient marketing strategy may be well described by the common saying provides the right product at the right time, the right place, and the right price. But it is quite true that the Korean Fishermen's Cooperative can be said to owe its development to the successful implementation of the marketing system. The use of the marketing system has resulted in the following marketing strategy. 1. The direct marketing system. \circled1 The cooperation between the fishery cooperatives and the other cooperative through the collection and delivery center. \circled2 The selling between the fishery cooperatives and the large scale retailers through the process industry. 2. The vertical marketing system. \circled1The fishermen's cooperative to be nominated by wholesaler in the terminal market. \circled2 Contracted vertical marketing system. \circled3 Abolition of selling by double auction in the landing and the terminal market. 3. The physical distribution system. \circled1 The need for adoption of cold chain system to connect production directly to consumption. \circled2 The need for more expansion of landing markets and terminal market facilities. Solutions to the problems of the Korean fishery are made possible through effective functioning of cooperative marketing activities of fishery products. The marketing concept of fishermen's cooperative lies in the satisfaction of consumer needs. According to the marketing concept fishermen's cooperative should try to satisfy customer's needs through a coodinated set of activities that allows the organization to achieve its goal. Providing satisfaction to customers is the major trust of the marketing concept. To do this, a business must find out what will satisfy customers. With this information the cooperative sells to the greatest possible number of customers through the most efficient sales and marketing channels. Economic rationality of fishermen's cooperative marketing lies in reduction of marketing cost and elimination of intermediate institutions. Cooperative marketing and direct marketing are both indispensable marketing factors for a new cooperative organization among the manu ways. The cooperation between the fishermen's cooperative and the others cooperative, and vertical marketing system are the most necessary ones. Propulsion of cooperative marketing system could not be successful without the support of the marketing instituion's help. Consequently, successful cooperative marketing ought to lead to the necessity not only for the improvement of marketing organization, but for the application of a new marketing concept in the fishermen's cooperative.

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우리나라 장기요양기관 회계처리 지침의 개정 방향 (A Study on the Improvement of the Korean Accounting Stipulations of The Long term Care Facilities)

  • 오동일
    • 한국산학기술학회논문지
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    • 제15권2호
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    • pp.688-697
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    • 2014
  • 우리나라 장기요양기관은 노인복지법 적용 기관과 미적용 기관이 혼재되어 사회복지법인재무회계규칙이나 장기요양보험법의 지침을 따르고 있다. 그러나 시설정보시스템의 이용이 불가능한 경우도 있고 자료 제출의 강제적 의무도 없어 장기요양기관의 재무상태와 경영실태와 관련된 신뢰성있는 회계정보는 부족한 실정이다. 따라서 본 연구에서는 현재 회계 관련 규정의 문제점과 개선방향을 알아보고 회계기준 정립을 위한 방안을 제시하였다. 본 연구에서는 장기요양기관의 실태를 반영하여 단기적으로는 복식부기기준의 회계기준과 단식부기 기준의 두 가지 회계기준이 필요할 뿐 만 아니라 적정한 재무보고를 위해 회계원칙에 부합하는 세 가지의 이익처분항목을 도입하였다. 마지막으로 충당부채 계정의 도입과 국고보조금, 감가상각비 등에 대한 회계 기준을 도입하였다.

A study on legal improvement on Online P2P financial loan

  • Park, Jong-Ryeol;Noe, Sang-Ouk
    • 한국컴퓨터정보학회논문지
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    • 제22권6호
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    • pp.141-147
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    • 2017
  • Along with the recent growth of Fintech industry and low interest rate basis, one of the alternative investment technique for expecting higher investment profit, P2P loan using P2P financial system is greatly increasing. P2P loan can be referred to as a type of Crowdfunding that the law of Crowdfunding (adopted to revised Capital Market Act) enacted on January 25th 2016 only allows investment type Crowdfunding so that it can be used as a tool of raising fund for startup and venture companies. Also, it is true that Korean government could not make any legislative foundation related to P2P loan. At this moment, those online platform companies mediating P2P loan are not included as financial companies, expected to cause various legal arguments. Financial Services Commission has released a guideline in February of this year saying that limit of P2P loan is 10 million Korean Won per arbitrating company and 5 million Korean Won per borrower. However, what is more important is to make a law supporting this institutional system. If legislation on P2P loan is implemented without care, it may disturb growth of the field but it may result in the damage of investors if not clearly defined by law. As this is the case, first, "revision of execution regulations for loan business" should take place as soon as possible to intensify inspection of loan companies by registering them to Financial Services Commission. Second, saving customer fund separately in the their organization. Third, making law on protecting investors such as regulating exaggerative advertisement. Fourth, to have transparent and fair public announcement system, standardized agreement and guideline describing clear understanding on autonomous public information publication of P2P loan online platform business and information on the borrower.

스포츠 분야 사회적기업의 모델 탐색: 조직형태 및 과제 (Exploring the Model of Social Enterprise in Sport: Focused on Organization Form(Type) and Task)

  • 박상현;박주영
    • 산업융합연구
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    • 제22권2호
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    • pp.73-83
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    • 2024
  • 이 연구의 목적은 스포츠 분야 사회적기업을 둘러싸고 발생하는 여러 문제점들을 조직의 관점에서 진단하고 필요한 과제 및 시사점을 도출하는 데 있다. 연구의 목적을 달성하기 위해 크게 세 가지 단계로 구분하여 연구를 진행, 결과를 도출하였다. 첫 번째로는 스포츠 분야 사회적기업의 주요 현황 및 특성 등에 대하여 살펴보았다. 배경 및 기원, 법제 및 정책, 조직목표, 조직구조 및 절차, 조직특성 등의 측면을 중심으로 현황을 분석하였다. 스포츠 분야 사회적기업은 초기단계로서 정부의 사회적기업 정책목표는 재정투입을 통해 단기간 내 사회적기업의 수를 늘리는 것에 초점을 맞추는 경향이 있었다. 그리고 개별 기업들의 수익창출 여력이 미흡하여 정부의 보조금 지원에 의존하는 경우가 대다수인 것으로 파악되었다. 두 번째 단계에서는 스포츠 분야 사회적기업의 기능수행에 영향을 미치는 상황적 요인에 대하여 중점적으로 살펴보았다. 상황적 요인인 조직의 가치와 이념, 기술, 역사 등을 검토한 결과, 스포츠 분야 사회적기업으로 인증 받아 중앙정부나 지방자치단체로부터 지원을 받는 경우 정치적 통제는 어느 정도 강하고 시장에 노출 정도는 심하지 않은 '관청형' 조직의 형태로 나타나는 것을 도출할 수 있었다. 마지막 세 번째 단계에서는 스포츠 분야 사회적기업에 적정한 조직의 형태를 갖추기 위한 과제 및 시사점을 도출하였다. 스포츠 분야 사회적 기업 생태계가 어느 정도 정착된 이후에는 현재의 '관청형' 조직에서 '국민기업' 조직으로 점차 나아갈 필요가 있다. 이는 정부의 제한된 재정 수준을 감안해서도 그러하며, 단기적인 생존이 아니라 장기적으로 스포츠 분야 사회적기업이라는 조직이 살아남을 수 있기 위해서도 그러한 것이다.

고려 무신집권기 호위제도의 경호학적 고찰 (History of Guard System during the Period of Military Rule in the Goryeo Dynasty)

  • 이성진;조성진
    • 시큐리티연구
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    • 제34호
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    • pp.233-258
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    • 2013
  • 고려전기의 궁중호위는 2군6위의 중앙 정규군으로 편성되어 궁궐안의 호위는 내순검군이 담당하였으나, 무신집권기에 이르러 군제는 문란해지고 왕실 호위는 무신들에게 의지하게 되었다. 무신들은 왕의 지척에 있는 중방을 중심으로 문신들을 억압하고 왕권을 무력화 시킨 후 국정을 좌지우지하였다. 무신의 3거두였던 정중부, 이의민, 이고 등의 집권이 단명으로 끝나고 경대승이 집권자의 지위에 올랐을 때, 그는 자신의 신변안전을 위하여 백 수십인의 결사대를 문하에 두었는데, 이 조직이 도방(都房)이었다. 경대승이 병사함에 따라 도방이 폐지되고, 최충헌 집권시대에 신변보호와 집권체제 강화를 위해 경대승의 도방을 부활시켜 보완한 6번(番)도방은 규모가 방대하고 더욱더 체계를 잘 갖추었다. 최충헌의 아들 최우의 집권기에 6번 도방은 내외도방(內外都房)으로 확장, 강화되었으며, 손자 최항의 집권기에는 한층 더 발전하여 도방 36번제도가 확립되었다. 초기의 도방은 무신 중심으로 도방 주인의 신변안전을 목표로 하였지만 후기에는 문신이 참여함으로써 정보 수집과 선발 경호의 활동을 하였고, 내도방에 해당되는 가병은 사후 위험 방지 역할까지 함으로써 개인의 호위에 만전을 기함은 물론 가문을 지키고 나아가 사회질서와 왕실과 조정을 장악하고 외적의 침략에 대비하는 포괄적인 임무를 담당하게 되었다. 최 씨 정권은 사적 친위조직으로서 도방 이외에 마별초(馬別抄)를 창설하였는데, 이는 도방과 함께 기병과 보병(步兵)의 양쪽 날개를 이루었다. 삼별초는 고종 때 최우가 조직한 야별초가 좌별초, 우별초로 나누어지고, 여기에 신의군이 합해져 만들어진 것이다. 삼별초가 조직된 이후에는 별초군이 군사와 경찰, 형옥에 이르기까지 그 기능을 발휘하였다. 무신집권기의 호위 조직이었던 도방과 별초군은 엄밀한 의미에서 사설경호기구로 출발하였으나 차츰 왕실 호위 기구를 무력화시키는 방향으로 발전하여 왕실이 도방의 보호를 받는 경지에 이르렀다. 사설경호경비에 해당되는 현대의 민간경호경비는 영리성을 목적으로 하는 것이 특성이지만 공적경호경비와 마찬가지로 범죄예방활동을 하고 있다는 점에서 무신 집권시기의 가병이나 도방 구성원들의 역할과 공통점이 있다고 볼 수 있다. 무신집권기의 경호조직은 처음에 개인의 신변 호위를 담당한 도방으로 출발하여 무신들의 참여와 확장으로 공공성을 띠어가게 되었고, 삼별초(三別抄)의 활약에 이르러서는 왕실 호위기구가 담당했던 역할에 근접하는 국가 사회 치안구조의 중추적 역할을 담당하게 되었다.

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<뮤지엄 만화규장각>, 멀티만화문화공간 운영전략의 모색 (The Basic Principles of the Management Strategy for "Museum Manhwa Gyujanggak" As a Multi-Cultural Space of Manhwa)

  • 한상정
    • 만화애니메이션 연구
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    • 통권17호
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    • pp.175-186
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    • 2009
  • 한국만화영상진흥원은 2009년 새롭게 개관하면서 한국만화산업진흥과 한국만화문화진흥의 두 축을 <비즈니스센터>와 <뮤지엄 만화규장각>이라는 사업영역의 두 축으로 구분하는 동시에 두 건물로 분리했다. 사업의 성격상 당분간은 비즈니스센터에서 사업운영수익을 올리기는 쉽지 않으므로, 뮤지엄 만화규장각의 역할이 그만큼 중요하다. 전시, 도서열람 및 연구, 다양한 문화행위를 포괄하고 있다는 측면에서 멀티만화문화공간이라고 규정할 수 있는 이 공간의 운영계획을 세우는 것은 진흥원 전체에 있어서 필수불가결한 일이다. 본 논문에서 비록 세부적인 부분들까지 모두 언급할 수는 없다손 치더라도, 가장 주요한 요소라고 볼 수 있는 설립취지와 목적에 따른 조직과 인력구성에 대한 문제를 먼저 제기하고 차례로 운영수익의 문제-사업운영수익 및 재원확보-에 대해 접근하려고 한다.

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수산물 마아케팅 경로(FMC)에 관한 연구 (A Study on the Fisheries Marketing Channels)

  • 강연실
    • 수산경영론집
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    • 제23권2호
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    • pp.101-128
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    • 1992
  • How to distribute fisheries catches from producer to consumer is very important for everybody joined fisheries marketing channels (FMC), because most people are influenced their revenue and expenditure through marketing channels. Many institutions in Korea after 1960's have tried to develop the rationalization of FMC, but they have not gotten the satisfactory results in general in spite of a lot fruits. Comparing with general manufacturing industry, the fisheries industry has some specializations in the marketing channels. It makes them unique structure included wholesale market system similiar to fresh (perishable) food market with expertised technology. Wholesale market collects, distributes the fisheries catches and evaluates in by auction or bidding without consideration of producer's opinion. It is very necessary institution to make a decision to equatible price for fresh food and to play an important role for marketing effectiveness with minimum total transation and with massed reserve among institutions. But it has two weak points to increase the marketing cost and to make products bad fresh (perishable). Therefore, both Producer and consumer want to find the direct channels not to pass through wholesale market and to get more profit. I wanted to explain what problems of traditional FMC are and why the direct channel is necessary as follows in this paper. Chapter II : The types and specialization of FMC Chapter III : The structure and problem of fisheries wholesale market channel Chapter IV Marketing cost of FMC and direct channel I suggested when the direct channel in FMC is designed, new planner must carry out marketing functions which are performanced by wholesaler, middle man and the joined members of auction at wholesale market. In view of consumption area, these functions are : (1) the finding of production partner to make a business ; (2) communication of information ; (3) collecting ; (4) distribution ; (5) selecting and grading ; (6) evaluating ; (7) financing and payment ; (8) organization, in view of consumption area. The government must support also the group or individual of new direct channels to succeed it with (1) furnishing of market information (2) supplying of land and facility (3) financing (4) feed-back of dierct channels totally (5) making an opportunity of communication between producer and consumer. I want to emphasize again wholesale market is necessary and important institution for equatible price of fresh food in spite of the its weak points. At the same time. the direct channels are necessary to reduce the marketing cost and to keep better fresh food.

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북한이탈주민을 위한 비영리단체의 운영 실태분석 (An Analysis on Operational Conditions of Non-Profit Organizations for the North Korean Defector)

  • 최희;김영순
    • 예술인문사회 융합 멀티미디어 논문지
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    • 제7권3호
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    • pp.31-41
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    • 2017
  • 이 연구는 북한이탈주민지원정책의 변천과정에 따라 북한이탈주민을 위한 비영리단체의 등장배경을 살펴보고 비영리단체의 특성과 역할에서 나타나는 문제점을 파악하는 것이다. 1990년대부터 북한이탈주민의 증가와 함께 다문화사회의 진입으로 인한 국내사회환경변화 등 다양한 환경요인으로 민간단체들이 급증하였다. 하지만, 단체의 제도적 형식조차 갖추지 않은 단체도 있으며 사업목적과 다른 활동을 하는 경우도 있었다. 또한 서울 거주 북한이탈주민 전체의 수는 25.5%에 비해 북한이탈주민관련단체는 서울지역에만 83%를 차지하고 있다 보니 성향이 비슷한 일부 단체들의 과도한 영역경쟁으로 불법과 편법의 온상으로 변질된다는 목소리가 높을 수밖에 없다. 단체의 유형에서는 실질적으로 북한이탈주민에게 필요한 취업이나, 미래의 주역이 될 청소년의 통일의식함양을 위한 통일교육 분야는 미미하게 성장하고 있었으며 이러한 결과는 단체라는 활동은 사회의 한 구성원으로 권리와 책임의식을 가져야 하며 또한 문제 개선을 위한 정부의 실질적인 노력도 필요하다는 것을 보여주고 있다.

우주(宇宙) 상업활동(商業活動) 규율(規律)에 있어서의 우주법(宇宙法)의 발전적(發展的) 위상(位相) (Developments in Space Law in regulating commercial space activities)

  • 신홍균
    • 항공우주정책ㆍ법학회지
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    • 제3권
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    • pp.233-258
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    • 1991
  • This paper examines current developing status of space law as defined in terms of its unique principle that "the utilization of outer space for all mankind's interest". As commercialization of space activities has brought about heated debate on its legitimacy with respect to that principle, space law has come to witness a dual situation. One is the realization of that principle in establishing commercial space activities system where all mankind's interest is respected through the non-discriminatory distribution mode of space benefit. In satellite telecommunication system, the INTELSAT Organization assures its public service policy while protecting itself against a competition from separate systems. For remote sensing, commercialization of LANDSAT Systems promoted since 1984 seems not to affect present non-discriminatory distribution of data and information obtained. On the other hand, active participation of private entity aiming at commercial profit enables national government to manage more effective control and supervision of those activities with a view to promoting national interests. Also, newly developed private rules and regulations are emerging in business relations about commercial space activities. Extended capacity of national government assuring its national interest in production and distribution of international resources that is outer space, and regulation of space activities by newly developed rules and customs provoke a concern about a identity problem of space law. The best way to summarize this perspective might consist in saying that non space law regulations, which are not assumed as aiming at the promotion of all mankind's interest, are confirming their role about space related activities. For those reasous, we are now facing a developing status of space law as developments of commercial space activities continues.

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