• 경영과정보연구
• /
• 제39권2호
• /
• pp.163-179
• /
• 2020

최근에 임팩트투자가 전 세계에서 주목을 받고 있다. 이는 사회·환경적 문제 해결이 어렵다는 인식함에 따라 민간 자본과 다양한 금융기법을 사회·환경적 니즈와 결합하여 문제를 효과적으로 해결하려 하는 데에 있다. 임팩트투자란 본래 재무적·사회적·환경적 측면이 혼합되어 있다는 믿음 하에서, 이러한 혼합가치(blended value)에 초점을 맞춘 투자를 말하며, 이를 통해 투자수익률 등의 재무적 가치와 사회적 가치를 동시에 달성하는 것을 말한다. 본 연구는 새로운 임팩트투자의 개념과 방법, 그리고 사회적 가치를 추구하는 사회적기업과 임팩트 투자에 대한 선행연구를 고찰한다. 특히, 사회성과연계채권(SIB)과 운영 사례에 대한 구체적으로 분석한 후, 임팩트투자의 한국 적용가능성 방안을 모색하고자 한다. 본 연구결과 및 시사점은 먼저, 임팩트금융에 대한 정부 태도의 변화이다. 정부는 혁신적 공공사업을 시장에서 검증받은 서비스 제공업자에 맡겨 공공 서비스사업의 전문성과 효율성을 제고 해야 한다. 둘째, 법적 제도가 혁신해야 한다. 임팩트투자는 재무적 성과의 극대화가 아니라 사회적 문제 해결을 동시에 추구하도록 제도적 기반을 마련해야 한다. 셋째, 임팩트투자는 민간에 공공사업을 위탁할 때, 사회적 성과를 분명하게 요구하고, 그리고 이에 따른 평가를 명확히 해야 하며, 나아가서 사업수행 과정은 더 자유롭고 활동할 수 있도록 임팩트 환경을 조성해야 한다.

• The Journal of Asian Finance, Economics and Business
• /
• 제8권3호
• /
• pp.209-216
• /
• 2021

This study aim is to examine 1) the impact of corporate social responsibility disclosure and tax aggressiveness on firm value, 2) the impact of tax aggressiveness on firm value, and 3) the impact of corporate social responsibility on firm value. The sample of this study is 29 manufacturing companies listed on the Indonesia Stock Exchange. The period of research spans three years, from 2017 to 2019. The data is gathered from the annual report of the companies or website of companies and also the website from Indonesia Stock Exchange (IDX). This study uses Structural Equation Model with Partial Least Square. The research findings show that corporate social responsibility and tax aggressiveness have a negative and significant impact on firm value. The tax aggressiveness and firm value have a negative and significant impact. Corporate social responsibility has a positive and significant impact on firm value. This study uses the manufacturing sector, so that the findings of this study cannot be generalized to other sectors. Future research should explore other sectors such as mining, banking, etc. This study uses Effective Tax Rate (ETR) to measure tax aggressiveness. Further research should use another measurement, for instance, Current Effective Tax Rate (CETR).

• The Journal of Asian Finance, Economics and Business
• /
• 제8권4호
• /
• pp.423-431
• /
• 2021

This paper examines the impact of university social responsibility on brand image and student satisfaction. Social responsibility impact on consumer behavior has been studied extensively. But the same impact has not been rigorously tested to the same extend in the education sector. Firstly, we analyze the perception of university social responsibility (USR) and its components, including (1) the quality of teaching programs, facilities, and academic staff; (2) supporting learning activities; and (3) human resource policies. Secondly, we investigate the relationship between university social responsibility, brand image, and student satisfaction. The study examined these relationships through a proposed economic model based on answers from a survey of 298 students at the University of Food Industry Ho Chi Minh City. From the above survey data, the author proceeds to quantify variables and, based on Cronbach's Alpha reliability coefficient, EFA factor analysis, and linear regression, to measure the impact of each social responsibility factor on business of the university and student satisfaction. The results show that university social responsibility actually affects the university's brand image and student satisfaction. Our findings suggest that universities should develop an appropriate marketing strategy to reinforce brand image and student satisfaction through the university social responsibility model.

• International Journal of Knowledge Content Development & Technology
• /
• 제6권2호
• /
• pp.109-147
• /
• 2016

This study comprehensively analyzed domestic and foreign literature related to the value and impact of libraries on education, social behavior and economic conditions, developed a survey to investigate the librarians' perception of the libraries' value and impact, and accordingly investigated the perception of librarians according to the types of libraries in which they worked, public versus university. The results showed that the impact is greatest on education and literacy with a mean score of 3.98, followed by their social impact with 3.67 and their economic impact with 3.46. When subordinate items were analyzed it was found that the librarians perceived that the role that libraries are playing in the education area is expanding and their impact on reading and literacy is becoming greater and greater. Libraries were viewed as essential elements for education and the education system. When the difference in perception related to the impact of libraries was compared by types of libraries, the librarians in public libraries tended to rate their facilities higher than the librarians working in universities on most of the items.

• 한국사회복지학
• /
• 제44권
• /
• pp.117-145
• /
• 2001

This paper attempts to assess the impact and implication of globalization on social welfare in Korea. It is no easy task to give an exact definition of globalization and the concept has been used in many different senses, that is, economic, social, cultural, political globalization. In particular, the meaning of globalization is connected to the rise and expansion of neo-liberalism. Globalization tends to undermine national welfare systems by the social dumping, race to the bottom, privatization of social services, labor market flexibility. On the other hand, in many studies the negative impact of globalization on social welfare has been questioned. Instead of end or erosion of the welfare systems, it is emphasized that competitiveness and welfare may go hand in hand. We investigate the question what and how the social welfare system in Korea has been changed in globalization process. In order to answer, this paper examines the changes in welfare ideology, welfare programs, social stratification level after economic crisis. The result of analysis is that in contrast to globalist expectations which is to retrench social welfare, paradoxically, the welfare system in Korea has been reinforced in globalization process. Therefore, the alleged impact of globalization on social welfare will be independent on the structure of domestic institution, political legacies, and on the socialization of global politics such as IMF, World Bank, ILO, UNDP, etc., on the welfare politics of stakeholders in national state.

• Journal of Information Technology Applications and Management
• /
• 제27권6호
• /
• pp.31-51
• /
• 2020

During the last decade, social live streaming service like Periscope, Ustream, and YouNow has developed from a niche market into a mainstream activity. In this media environment, social live streaming service has a tremendous impact on the social behaviors of users. Despite the rapid development, there are a lack of studies to make better understand the media environment changes through social live streaming service. This study adopted an affordances approach that leads us to identify six distinctive social affordances (visibility, accessibility, information sharing, social interaction, role-taking, interactive revenue) for user engagement in social live streaming service. Specifically, this study explores the impact of social affordances on perceived flow, followed by user engagement including passive and active engagement. Empirical data analysis with 258 questionnaires suggests that social affordances affected users' flow perception, and flow has an effect on active as well as passive engagement. Contrary to the expectation in a hypothesized research model, only the impact of accessibility on flow was rejected.

• 한국간호교육학회지
• /
• 제9권2호
• /
• pp.276-287
• /
• 2003

The purpose of this study is to examine the impact of social voluntary activity on the identity of women's college students. universities are functionally constituted by teaching, researching and social service. Data for analysis are collected 439 students at K women's college in other to examine research questions, t-test and regression test. The results of this analysis are as follows : First, There was any gap in self-esteem, morality and social welfare ideology between the college students who had ever experienced social voluntary activity and who had not. Second, The personal characteristics did not give an impact, but their satisfaction was under the influence of institutional support for supervision and altitude of themselves for social service, which were part of the institution characteristics. Third, The social service effectiveness was not affected by the personal characteristics, except influenced by the instituitional characteristits such as degree of compensation an influence on self-esteem. also social welfare and morality were not affected. Fourth, There was any gap in self-esteem, morality and social welfare ideology between the impact of service satisfaction on service effectiveness.

• 예술인문사회 융합 멀티미디어 논문지
• /
• 제7권4호
• /
• pp.395-402
• /
• 2017

Social network service provides an excellent platform for people seeking for advices. This research analyzed the effect of rational and emotional response and social distance on people's acceptance for advices online by the construal level theory. An experiment was completed to test the relationship between advisers and questioners and verify the content of online feedback would influence people's acceptance for advices on social network site. The online response included emotional advice and rational advice. Social distance between advisers and questioners was divided to close social distance condition and distant social distance condition. The study showed: (1) comparing with emotional advice, rational advice had a higher persuasive effect in both close and distant social distance conditions; (2) the impact of feedback from people with close social distance was stronger than the impact of the advices from people with distant social distance; (3) there existed an interaction effect between social distance and affective advice. The results revealed that the adviser's affective expression and relationship with the questioner would interactively impact the online persuasive effect.

• The Journal of Asian Finance, Economics and Business
• /
• 제10권2호
• /
• pp.73-82
• /
• 2023

The study aims to evaluate the impact of corporate social responsibility on customers' repurchase intention in Vietnam's fast-moving consumer goods (FMCG) industry. This study employs primary data surveyed from 417 Vietnamese consumers, and the sample is selected based on the willingness to participate in providing information. The results show corporate social responsibility's positive impact on repurchase intention in the FMCG industry in the Vietnam market. There are three components of corporate social responsibility, including ethical responsibility, legal responsibility, and economic responsibility have a positive impact on repurchase intention. The economic responsibility component has the greatest effect on repurchase intention. There is not enough statistical basis for the philanthropic responsibility component of corporate social responsibility to recognize its impact on repurchase intention. The findings of this study suggest that companies dealing in the FMCG industry in Vietnam need to invest more in further developing their corporate social responsibility, it not only helps to improve their customer loyalty to businesses but also contributes to promoting the country's economic and social development in a better and more sustainable direction.

• 환경영향평가
• /
• 제21권5호
• /
• pp.789-799
• /
• 2012

The major causes of environmental and social conflicts were analyzed through the samples of the construction and the management for tidal power plant abroad and inland. Based on the results, the eco-friendly and socially acceptable policy instruments for decreasing the scope and intensity of the conflicts were explored. Regarding environment issues, it was found that the tidal power project resulted in decreasing in tidal range and area of intertidal zone and in damaging to tidal flat and wetland conservation area. Also there are the characteristic change of tidal current and biological effect, etc. The major environmental and social conflicts were resulted from the distrust of environmental results to environmental impact assessment and prior environmental review and the distrust of project feasibility study, and insufficient activities of public participation. In this study, introduction to joint fact-finding(JFF) was reviewed as the measure of minimizing environmental and social conflicts.