• Journal of the Korea Academia-Industrial cooperation Society
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• v.15 no.2
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• pp.688-697
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• 2014

The current accounting for the long term care facilities are enforced by either financial accounting stipulations of social welfare legal entity or the guiding principles of long term care insurance law. In addition, some facilities are not eligible to access to the Korea Health and Welfare information system and even don't have any obligation to report financial information. Thus financial position and performance of activities are not well known to the interested parties. This study investigated the way how to improve the current accounting stipulation of the long term care facilities. In conclusion, we should introduce the accounting standards based on the double entry system but on other aspect, also more simplified financial statement based on single entry system for smaller facilities. Also we should introduce three important appropriation accounts for the net income of institution which matches GAAP. For a successful plantation of accounting standards, it is necessary to establish provisions, government subsidy account, depreciations concept.

• Iberoamérica
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• v.21 no.1
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• pp.159-206
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• 2019

The objective of the article is to describe the social structure of Uruguay at the beginning of the sixties, presenting the social differences that configured the level of urban centers or localities since the beginning of the 20th century. The willing is to identify what historical processes would have intervened to have institutionalized a highly heterogeneous distribution of welfare in the territory. The sources of information are four: (i) the population censuses of 1908 and 1963; (ii) the agricultural censuses of 1908, 1951, 1956 and 1961; (iii) the work of historical demography; and (iv) the indices published by the General Directorate of Statistics and Censuses in 1971 and 1989. Due to the lack of a dictionary of the localities, the authors matched these sources. The regional configuration processes analyzed here are: the departmentalization of the territory; the agriculturization; the industrialization and the balnearización. In each case, the regional and local impact of the political, economic and social transformation is analyzed. The article dedicate a wide space to describe the changes in the entity, the legal status, the territorial distribution and the wellbeing of the localities, marking especially those under 1500 inhabitants, which make up an important micro-urbanization of the country. The foundation of 70% of the localities occurred during the reformist period that locates that project as a type of "social democratic" State with its "Bismarkian" type traits. The institutionalization of these territories is based on their precarious and very poor character, the inequality in the most elementary welfare enjoyed by the established towns and cities increases. The processes of spatialization that reconfigured the territory during this time, contributed to the urbanization and population relocation, but in a framework in the political project of the "small model country" did not plan on the territory, the state have no special attention to correct the asymmetries in local welfare distribution structures. We finished with the hypothesis that beyond the social advances of the "Battlista" period, the territorial inequality of opportunities has grown between 1908 and 1963 because the lack of a public planification.

• Korean Journal of Social Welfare
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• v.60 no.4
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• pp.157-173
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• 2008

Cultural welfare is the cultural activity provided and supported by state, a local autonomous entity, and private organizations to improve the quality of people's life. And as a basic concept as well as a premise of discussion on cultural welfare, cultural right is a social right, a right which can make cultural express, gain access to cultural activities. A statue concerning cultural activities contributed to the promotion of our people's cultural welfare interwoven with cultural right. But laws were made for the purpose of enforcing national policy and supporting regime rather than promoting fundamental human rights, and they became effective and were understood as a mere part of national government, not as perspective of their execution, security of right or realization of them. On the other hand, based on laws concerning social welfare, cultural life means human life consisting of minimum welfare system, and minimum level of life which guarantees least cultural life is becoming an objective standard. This means the standard level of cultural right, and for the handicapped cultural rights are concretely guaranteed as a right in that they will not be discriminated for their approaching to cultural activities. However, laws concerning cultural activities have limitation in that there are ambiguous concept and limitation of cultural life, and there are no concrete and active laws about cultural rights to guarantee cultural life. In a constitution and laws concerning social welfare, cultural welfare must have concrete contents about the range and the level of cultural rights. In order cultural rights to be turned into complete ones which can assert its rights, as seen in the Supreme Court, a court has to try to understand the violation of cultural rights as the violation of legal rights.

• 한국노년학
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• v.32 no.2
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• pp.525-540
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• 2012

The study aimed to investigate the current status and policy issues of senior clubs, focusing on the senior employment programs in South Korea. The current status of senior clubs was reviewed based on their legal basis, organization, project type, finance, project performance, and operational difficulties(low revenue yields, high labor intensity and low wages, lack of funding, weakness in provision of a legal basis, etc.). The policy directions of such clubs were also defined as follows: (1) establishment of the role of senior clubs(a local senior center of job creation projects, an execution entity of business senior employment programs matching the regional characteristics, and a center for community change through the promotion of awareness of the problems of and related to the elderly and through empowerment of the elderly); (2) improvement of the quality of jobs(need-based and sustainable job creation, quality improvement in education, improvement of the elderly practitioners' working conditions, and collaboration and partnerships among the public-private sectors); and (3) legislation and amendment of senior employment programs.