• 제목/요약/키워드: Social costs

검색결과 792건 처리시간 0.025초

Revisiting the Effect of Financial Elements on Stock Performance Using Corporate Social Responsibility Cost Growth

  • JOUHA, Faraj;ALBAKAY, Khalleefah;GHOZALI, Imam;HARTO, Puji
    • The Journal of Asian Finance, Economics and Business
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    • 제8권1호
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    • pp.767-780
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    • 2021
  • The purpose of this research is to analyze the effect of financial elements (asset growth, liability growth, equity growth, revenue growth, and profit growth) on stock price performance and to analyze the growth of Corporate Social Responsibility (CSR) costs as a moderating effect. The technique analysis used is regression analysis. Samples in this analysis are manufacturing firms listed on the Indonesian Stock Exchange (IDX) for the period 2014-2018. The use of regression models for hypothesis testing must fulfill several applicable assumptions such as Normality Test, Heteroscedasticity Test, Multicollinearity Test, Autocorrelation Test, Model Fit Test, Determination Coefficient Test, and Hypothesis Test. Data analysis used two research models, namely model 1 and model 2. Model 1 is without the moderating variable, and model 2 is with the moderating variable, that is, CSR cost growth. Based on the result of the regression analysis, it can be inferred that the asset, revenue, and profit growth have a positive impact on stock price results. Liabilities and equity growth do not affect stock price performance. Operating expense growth has a significant effect on price performance. CSR cost growth can moderate the effect of growth in financial statement elements on stock price performance but is not significant.

한국 자활사업의 비용-편익분석 연구 (The Cost-Benefit Analysis of Korean Self-Support program)

  • 이상은;권혁창;전세나
    • 사회복지연구
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    • 제41권3호
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    • pp.299-326
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    • 2010
  • 본 연구는 우리나라의 전체 자활사업에 대한 비용-편익 분석을 목적으로 한다. 자활사업을 통해 투입된 비용과 자활사업을 통해 산출된 편익의 규모를 파악하고, 이를 비교 평가함으로써 자활사업의 효율성에 대해 분석해 보고자 한다. 첫째, 회계적 관점에서 (기초수급자들이 자활사업 참여 전에 근로하지 않고 기초급여에 의존하였다는 가정에 기반하여) 비용-편익 분석한 결과, 전체 자활사업의 경우 참여자 입장과 사회전체적 입장에서 순편익이 발생하는 것으로 나타났다. 둘째, 대안적 관점에서 비용-편익 분석을 실시한 결과 탈수급율과 취업률의 향상이 있을 경우 편익이 급속하게 증가하는 것으로 나타났다. 본 연구는 우리나라 전체 자활사업의 비용과 편익을 분석한 최초의 연구로서의 의의를 가진다.

Lived Experiences of Parents of Children with Celiac Disease: A Descriptive Qualitative Study

  • Nesibe S. Kutahyalioglu;Gamze Kas Alay
    • Pediatric Gastroenterology, Hepatology & Nutrition
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    • 제27권3호
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    • pp.146-157
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    • 2024
  • Purpose: Celiac disease (CD) is one of the most prevalent food-related illnesses in children, with a global prevalence of approximately 1.4%. CD can create an emotional burden, particularly on mothers, who are mainly responsible for managing challenges related to adherence to a gluten-free diet, high food costs, and food problems in schools and social areas. There is a gap in the literature, and parental experiences of raising children with CD should be explicitly examined. This qualitative study sought to provide insights into the experiences of parents raising a child with CD in the Turkish context. Methods: This study used a descriptive qualitative research methodology and conducted individual semi-structured video-based dyadic interviews with 19 parents. Results: Participants experienced both challenges and motivators through management of their children's CD. Analyses of the interview transcripts through the data uncovered three main themes focusing primarily on parental concerns: (1) parental challenges in child's disease management, (2) supportive care needs, and (3) parental expectations. Conclusion: A multidisciplinary team should approach the child and family immediately after diagnosis, and facilities should support parents with continuing education and psychological, financial, and social assistance.

조직구성원의 개인-환경적합성과 정보시스템 수용요인이 성과에 미치는 영향에 관한 연구: 사회자본의 매개역할 (A Study on the Impact of Employee's Person-Environment Fit and Information Systems Acceptance Factors on Performance: The Mediating Role of Social Capital)

  • 허명숙;천면중
    • Asia pacific journal of information systems
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    • 제19권2호
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    • pp.1-42
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    • 2009
  • In a knowledge-based society, a firm's intellectual capital represents the wealth of ideas and ability to innovate, which are indispensable elements for the future growth. Therefore, the intellectual capital is evidently recognized as the most valuable asset in the organization. Considered as intangible asset, intellectual capital is the basis based on which firms can foster their sustainable competitive advantage. One of the essential components of the intellectual capital is a social capital, indicating the firm's individual members' ability to build a firm's social networks. As such, social capital is a powerful concept necessary for understanding the emergence, growth, and functioning of network linkages. The more social capital a firm is equipped with, the more successfully it can establish new social networks. By providing a shared context for social interactions, social capital facilitates the creation of new linkages in the organizational setting. This concept of "person-environment fit" has long been prevalent in the management literature. The fit is grounded in the interaction theory of behavior. The interaction perspective has a fairly long theoretical tradition, beginning with proposition that behavior is a function of the person and environment. This view asserts that neither personal characteristics nor the situation alone adequately explains the variance in behavioral and attitudinal variables. Instead, the interaction of personal and situational variables accounts for the greatest variance. Accordingly, the person-environment fit is defined as the degree of congruence or match between personal and situational variables in producing significant selected outcomes. In addition, information systems acceptance factors enable organizations to build large electronic communities with huge knowledge resources. For example, the Intranet helps to build knowledge-based communities, which in turn increases employee communication and collaboration. It is vital since through active communication and collaborative efforts can employees build common basis for shared understandings that evolve into stronger relationships embedded with trust. To this aim, the electronic communication network allows the formation of social network to be more viable to rapid mobilization and assimilation of knowledge assets in the organizations. The purpose of this study is to investigate: (1) the impact of person-environment fit(person-job fit, person-person fit, person-group fit, person-organization fit) on social capital(network ties, trust, norm, shared language); (2) the impact of information systems acceptance factors(availability, perceived usefulness, perceived ease of use) on social capital; (3) the impact of social capital on personal performance(work performance, work satisfaction); and (4) the mediating role of social capital between person-environment fit and personal performance. In general, social capital is defined as the aggregated actual or collective potential resources which lead to the possession of a durable network. The concept of social capital was originally developed by sociologists for their analysis in social context. Recently, it has become an increasingly popular jargon used in the management literature in describing organizational phenomena outside the realm of transaction costs. Since both environmental factors and information systems acceptance factors affect the network of employee's relationships, this study proposes that these two factors have significant influence on the social capital of employees. The person-environment fit basically refers to the alignment between characteristics of people and their environments, thereby resulting in positive outcomes for both individuals and organizations. In addition, the information systems acceptance factors have rather direct influences on the social network of employees. Based on such theoretical framework, namely person-environment fit and social capital theory, we develop our research model and hypotheses. The results of data analysis, based on 458 employee cases are as follow: Firstly, both person-environment fit(person-job fit, person-person fit, person-group fit, person-organization fit) and information systems acceptance factors(availability perceived usefulness, perceived ease of use) significantly influence social capital(network ties, norm, shared language). In addition, person-environment fit is a stronger factor influencing social capital than information systems acceptance factors. Secondly, social capital is a significant factor in both work satisfaction and work performance. Finally, social capital partly plays a mediating role between person-environment fit and personal performance. Our findings suggest that it is vital for firms to understand the importance of environmental factors affecting social capital of employees and accordingly identify the importance of information systems acceptance factors in building formal and informal relationships of employees. Firms also need to reflect their recognition of the importance of social capital's mediating role in boosting personal performance. Some limitations arisen in the course of the research and suggestions for future research directions are also discussed.

우리나라 만성질환 관리를 위한 질환주치의 모형의 타당성 분석 (A National Chronic Disease Management Model and Evaluation of Validity of Primary Care Physician(PCP) Model in Korea)

  • 전기홍;백경원;이수진;박종연
    • 보건행정학회지
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    • 제19권3호
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    • pp.92-108
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    • 2009
  • This study suggests a model for continuing and comprehensive management of hypertension or Type 2 diabetes mellitus (T2DM) in Korea. Moreover, this paper computed the contribution cost of hypertension or T2DM management using the healthcare medical cost, which could have occurred from stroke, myocardial infarction (MI), and end-stage renal disease (ESRD) that were successfully prevented from the effective hypertension or T2DM management. Additionally, these costs were compared with the cost of implementing the hypertension or T2DM management model suggested in this study. This study used the medical fee summary of the health insurance claims submitted to National Health Insurance Corporation by medical facilities for services provided during the period from January 1st 1999 to December 31st 2006. The prevalence rate with treatment referred to cases in which patients submitted their medical claims at least once during the period, along with an accordant diagnosis. The incidence rate with treatment referred to cases in which patients who never submitted claims for the accordant disease during the five years from 1999 to 2003 submitted claims for the accordant disease in 2004 and 2005. The relative risk of the occurrence of stroke, MI and ESRD was 11.0, 13.6, and 30.3, respectively. The attributable risk of hypertension or T2DM for stroke was 0.730, and that for MI and ESRD were 0.773 and 0.888, respectively. Based on these, the contribution cost of hypertension or T2DM is estimated to be 986.3 billion Korean Won(KRW) for stroke patients, 330.5 billion KRW for MI patients, and 561.7 billion KRW for ESRD patients as in 2005. Hence, the total contribution cost of hypertension or T2DM to stroke, MI, and ESRD is 1.878 trillion KRW. The estimate for operational costs included an annual expenditure of 50,000 KRW per each recipient and an annual subsidy of 0.22 million KRW per person for the 1.6 million low.income individuals with hypertension or T2DM to cover their out.of.pocket medical expenses. Under this assumption, it took approximately 0.6 trillion KRW to manage 5 million high.risk patients in the low. and mid.income range, coverings up to 50% of costs. In conclusion, considering the potential benefits of preventing stroke, MI, and ESRD, the costs seems to be reasonable.

치매 환자를 위한 딥러닝 기반 이상 행동 탐지 시스템 (Deep Learning-based Abnormal Behavior Detection System for Dementia Patients)

  • 김국진;이승진;김성중;김재근;신동일;신동규
    • 인터넷정보학회논문지
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    • 제21권3호
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    • pp.133-144
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    • 2020
  • 고령화로 인해 증가하는 노인 비율만큼이나 치매를 앓는 노인 수 또한 빠르게 늘고 있는데 이는 사회적, 경제적 부담을 발생시킨다. 특히, 간병인의 근무 시간 손실 및 간호 부담으로 인한 의료 비용 증가와 같은 간접비용을 포함하는 치매 관리 비용은 수년에 걸쳐 기하급수적으로 증가하고 있다. 이러한 비용을 줄이기 위해 치매 환자를 돌보기 위한 관리 시스템 도입이 시급하다. 따라서 본 연구는 항상 치매 환자를 돌볼 수 없는 환경이나 독거노인을 관리하기 위한 센서 기반 이상 행동 탐지 시스템을 제안한다. 기존 연구들은 단지 행동을 인지하거나 정상 행동 여부를 평가하는 정도였고 센서로부터 받은 데이터가 아닌 이미지를 처리하여 행동을 인지한 연구도 있었다. 본 연구에서는 실데이터 수집에 한계가 있음을 인지하여 비지도 학습 모델인 오토인코더와 지도 학습 모델인 장·단기 기억 모형을 동시에 사용했다. 비지도 학습 모델인 오토인코더는 정상 행동 데이터를 학습하여 정상적인 행동에 대한 패턴을 학습시켰고 장·단기 기억 모형은 센서로 인지 가능한 행동을 학습시켜 분류를 좀 더 세분화했다. 테스트 결과 각각의 모델은 약 96%, 98% 이상의 정확도를 도출하였고 오토인코더의 이상치가 3% 이상을 갖는 경우 장·단기 기억 모형을 통과하도록 설계했다. 이 시스템을 통해 혼자 사는 노인이나 치매 환자를 효율적으로 관리할 수 있으며 돌보기 위한 비용 또한 절감할 수 있을 것으로 전망된다.

피보험자 건강진단의 비용-편익 분석 (Cost-benefit Analysis of Health Screening Test for the Insured)

  • 유승흠;손명세;조우현;박은철;이영두;이규식;전기홍
    • Journal of Preventive Medicine and Public Health
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    • 제22권2호
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    • pp.248-258
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    • 1989
  • As a result of cost-benefit analysis by making a macroscopic approach to the health screening projects conducted 4 times since 1950 for the insured people of the Korea Medical Insurance Corporation, the following conclusions were reached. 1. The direct costs put into the health screening project, and the time costs which were paid by examinees or calculated in terms of social costs have been estimated. The results is that the lowest estimation was 10,337 million won and the highest 15,141 million won when a minimum of 1.5 hours of time spent and a maximum 4 hours were applied. 2. In terms of the psychiatric benefits, the lowest estimation was 5,341 million won while the highest was 5,585 million won. 3. In terms of the benefits for each kind of diseases, the lowest estimation of 37,188 million won and highest estimation of 74,383 million won have been calculated for the liver diseases. And for the cardiovascular diseases, the minimum estimation was 14,475 million won while the maximum was 20,532 million won. In case of pulmonary tuberculosis, with external effect benefits being included, the estimation ranged from the minimum of 1,649 million won to the maximum of 1,832 million won. And the estimation of benefits for diabetes mellitus and renal diseases ranged from 89 million won to 92 million won and from 4,567 million won to 7,598 million won respectively. 4. In comparing costs and benefits, as a results of comparing each highest and lowet estimation a range of minimum 46,708 million won and maximum 98,071 million won of benefits has been gained.

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공기연장 추가간접비 산정기준의 발생주의방식 적용 연구 (Application of Accrual Basis for Calculation of Prolongation Cost in Construction Projects)

  • 정기창;이재섭
    • 한국건설관리학회논문집
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    • 제19권5호
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    • pp.111-120
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    • 2018
  • 국내 공공 공사는 최근 공기연장 추가간접비 산정에 대한 기준의 불명확성에 따른 논란이 가중되면서 분쟁이 다대하게 발생하고 있다. 또한 연구자들도 이러한 제도의 불명확성 및 분쟁의 발생을 저감시키기 위한 노력으로 여러 제도 및 적정 실비산정을 위한 연구를 진행해 왔으나 아직 사회적 합의를 이끌어낸 기준이 부재한 실정이다. 한편 회계의 인식기준에 따른 분류체계에 대한 연구는 체계적으로 이루어져 발생주의와 현금주의에 대한 개념을 구분하여 정의하였다. 본 연구는 '발생주의'의 개념이 공기연장 추가간접비 산정기준에 적용될 수 있는 가능성을 확인하는 것을 목적으로 하였다. 이에 현장관리비 발생패턴을 분석 결과 현금주의 방식으로는 적정한 산정기준으로 산정하기 어려운 실비가 있는 것으로 확인하였으며, 특히 간접노무비 및 복리후생비와 같이 현장관리비에서 비중이 큰 항목의 경우에는 발생주의 방식의 요구가 더욱 엄정하게 제시되어야 한다는 시사점을 알 수 있었다. 또한 시공사의 청구보고서와 법원의 감정보고서를 조사하였다. 결과는 현재 공기연장 추가간접비 산정 실무는 현금주의 산정방식으로 편중되어있다는 점을 확인하였으며, 발생주의 관점으로부터 실비산정기준을 보완하여야 할 것을 대안으로 제시하였다.

경부고속도로 개통 50년의 사회경제적 직접효과 평가 연구 (A Study on the Socio-economic Direct Effects of the Opening of the Gyeongbu Expressway for 50 Years)

  • 유다영;박병훈;홍정열;최윤혁;손의영;박동주
    • 한국ITS학회 논문지
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    • 제20권1호
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    • pp.119-131
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    • 2021
  • 경부고속도로는 서울과 부산을 연결하는 국토대동맥으로써 여객과 화물수송의 역할 뿐 만아니라 산업과 도시발전에 영향을 주었다. 본 연구는 1970년 개통한 경부고속도로가 사회경제적으로 미친 직접적인 효과를 정량적으로 도출하였으며, 보다 신뢰성 있는 결과도출을 위하여 과거 시점의 네트워크 구축 및 O/D교통량추정, 편익계수의 보정방법론을 제시하였다. 1970년 당시 경부고속도로가 미건설된 경우, 경부고속도로 개통이 10년 지연된 경우, 세계은행의 제안과 같이 경부고속도로 대신 서울~대전, 또는 서울~강릉 간 유료도로가 개통되는 경우의 시나리오를 설정하였으며, 각 시나리오와 현재의 차량운행비용, 통행시간비용, 교통사고비용, 환경오염비용을 산정·비교하여 직접편익을 추정하였다. 분석 결과를 통해 1970년 경부고속도로 개통은 10년 지연되었을 때와 비교하여 약 351조의 직접편익이 발생하는 것으로 추정되었으며, 이는 당시 경부고속도로 건설사업 추진이 우리나라 사회경제에 막대한 영향을 주었다는 것을 알 수 있다.

한반도 통일 과정의 경제적 과제와 해결 방안 (Economic Challenges and Solutions in the Korean Peninsula Unification Process)

  • 홍경석;이경행;박상혁
    • 문화기술의 융합
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    • 제10권4호
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    • pp.437-442
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    • 2024
  • 한반도 통일은 단순히 분단의 고통을 해소하는 것을 넘어, 민족적 과제이자 경제적으로 중대한 의미를 지니고 있다. 남북한 경제의 시너지 효과를 극대화하고 북한 경제를 재건함으로써 한반도 전체의 균형발전을 도모할 수 있기 때문이다. 그러나 통일 과정에서는 막대한 통일 비용 조달, 상이한 경제 체제의 통합, 남북한 간 경제적 격차 해소 등 다양한 경제적 난제에 직면하게 될 것이다. 본 논문은 이러한 통일 과정에서 예상되는 경제적 문제점을 분석하고, 단계적이고 체계적인 해결 방안을 모색하는 데 목적이 있다. 구체적으로, 통일비용의 객관적 추정과 재원 조달 방안을 논의하고, 남북한 경제체제의 효과적인 통합 방안을 제시하며, 경제적 격차를 해소하기 위한 정책적 과제를 도출하고자 한다. 통일 비용에 대한 기존 연구들을 검토하고, 남북한 경제의 균형발전을 위한 산업구조 재편과 시장경제로의 단계적 전환 방안을 모색하며, 북한 SOC 확충 및 인적자본 개발 등의 구체적 대책을 제안한다. 이를 통해 평화통일을 위한 경제적 기반을 마련하고, 한반도 경제의 재도약을 위한 기회를 창출하는 데 기여하고자 한다.