• 제목/요약/키워드: Special Account

검색결과 311건 처리시간 0.023초

소방공무원 국가직화에 따른 소방특별회계 설치 의의와 개선방안 연구 (Research on the Significance and Improvement of Installation of Special Account for Fire Fighting Officials according to the Nationalization of Fire Fighting Officials)

  • 박남권;함승희
    • 한국재난정보학회 논문집
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    • 제17권2호
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    • pp.218-225
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    • 2021
  • 연구목적과 방법: 소방공무원 국가직화에 따른 다양한 변화 중 소방재정 분야에 주목을 하고, 소방특별회계가 당초 취지와 목적에 맞게 안정적으로 정착될 수 있도록 관련 법령 및 실태 등의 분석을 통해 개선방안을 제시하였다. 연구결과: 소방정책사업비가 소방특별회계 설치의 당초 취지에 부합하여 온전히 소방사업에 사용되어질 수 있도록 인건비에 대한 이중적인 편성기준 개정하는 한편, 예비비의 편성 기준인 "예산총액의 100분의 1 이내 규정"에서 예산총액에 인건비를 포함하고 있어 계속적으로 예비비 편성규모가 증가될 것으로 판단되는바 예비비 편성에 있어 '예산총액'이 아닌 '사업비 총액'으로 변경하는 등의 개선이 필요하다. 결론: 소방특별회계 내의 소방정책사업비가 당초 취지와 목적에 부합하여 편성되고 집행될 수 있도록 예산편성 기준과 규모와 관련해 제도개선이 필요하며, 이를 통해 더욱 안정적인 소방조직의 운영과 소방서비스의 질 향상이 필요하다.

Theorizing Length of Relationship as Moderator of Key Account Management Performance- Repeat Order Link

  • Ahmmed, Kawsar;Mohd, Nor Azila
    • 융합경영연구
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    • 제2권1호
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    • pp.1-17
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    • 2014
  • In today's highly competitive and fast changing business environment, key account management-a supplier company initiated relationship marketing approach targeted at the most important customers to solve their complex requirements with special treatment that eventually ensures both parties' financial and nonfinancial objectives- has regarded as a strategic weapon of many companies' sales efforts to manage their strategically important customers. On the basis of the existing studies, this research introduces a theoretical model highlighting the hypothetical relationship between key account management performance and repeat order. In addition, moderating effect of length of relationship on the relationship between key account management performance and repeat order is also introduced. We theorize the conditions under which key account management performance influences key customer repeat order behavior as well as the influence of moderating variable of length of relationship on key account management performance-repeat order relationship. Theoretical and managerial implications are provided along with suggestions to isolate a platform for future empirical research.

낙후지역 발전을 위한 광역자치단체 특별회계 운영 사례 비교연구 (A Comparative Study on the Case of Wide-area Autonomous Communities's Special Accounts Operation for Distressed Region Development)

  • 이성재;김형오
    • 농촌지도와개발
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    • 제19권3호
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    • pp.649-672
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    • 2012
  • The government established Special Accounts for Balanced National Development in 2005, and the Metropolitan Council has enacted and executed ordinance relevant to special accounts to relieve regional unbalanced growth and to promote regional balanced growth. This study derived a political implication through the comparison analysis of the background of establishment and its purpose, the selection criteria of support target, finance scale and tax revenue finance, appropriation target and finance distribution, etc. on the basis of Chungcheongnam-do Special Accounts for Balanced Development and Jeollabuk-do Eastern part Special Accounts among the special accounts implemented in metropolitan council. The major conclusions of this study are as follows. First, the transition from the concept of balanced development to specialized development is necessary for the development of distressed region. Second, the pure wastefulness ratio of the local government's tax revenue finance of special accounts designed concentrating upon special accounts for Wide-area Autonomous Communities development should be gradually expanded. Third, Special Accounting budget should be supported to promote specialized development through the selection and concentration centering around comparatively advantageous resource within the region. Fourth, the strategic special accounts budget application system of cities and counties to utilize the projects of the government and the province to achieve the goal of cities and counties should be prepared.

교류활동(交流活動)을 통해서 본 특수학급(特殊學級)에 관한 건축계획적연구(建築計劃的硏究) (A Study on the Special Education Facilities Focused on Contacting Activities)

  • 최병관;박용환
    • 교육시설
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    • 제3권2호
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    • pp.15-24
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    • 1996
  • The purpose of this study is to establish fundamental data of architectural planning concerning location of the special class to tackle the problems of special class facilities, the contacting activities of special children with ordinary children and finally proper environment for the main-streaming education which special education persues. The contacting activities of the special class children usually take place in both their original class and special class. The less the degree of handicap is, the less contact with ordinary children happens. In the case of the serious degree of handicap, it can be said that they are often helped by ordinary children so that there are more oppotunities to make friends each other. Therefore, the disposition of special classes in a school should consider the degree of handicap. The characteristics of special class facilities and management system play significant role on contacting activities. In particular, the location of a special class in terms of grouping and floor, the character of the next space and the location of the building in the overall context should be taken into account in deciding the location of special classes in a school. In addition, the characteristics of junior and senior children should be considered.

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기초 생활권 단위(시, 군)의 사업 추진실태와 개선과제 (A Case study on Structure and Mechanism of Local Development Project in Korea)

  • 박경;박진도
    • 한국경제지리학회지
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    • 제12권4호
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    • pp.645-664
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    • 2009
  • 이 글은 2010년 균특회계의 광특 지역회계로의 전환과 지역개발계정의 포괄보조금화 및 기초생활권 발전계획의 도입에 즈음하여 상주시와 서천군의 사례를 통하여 기초생활권 단위(시군)에서 국고보조금, 균특회계, 자체사업별로 어떤 사업이 실시되고 있고, 개선과제는 무엇인지를 살펴보았다. 장기적으로 지역개발사업의 지역적 통합(territorial integration)을 위해서는 차별성이 모호한 국고보조금과 균특회계가 통합될 필요가 있으며, 아울러 현행 7개군 24개 사업으로 되어 있는 포괄보조금 방식이 다원적 농촌개발의 개념에 걸맞게 기능적으로 재분류되어야 한다는 것이 이 글의 주요 주장이다.

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Managing Key Accounts in the Readymade Garments Industry: To What Extent Bangladeshi Companies Perform

  • Ahmmed, Kawsar;Noor, Nor Azila Mohd.
    • The Journal of Asian Finance, Economics and Business
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    • 제5권4호
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    • pp.57-65
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    • 2018
  • With the paramount importance of key account management in business-to-business relationship, today companies are using this approach as a strategic weapon in their selling efforts targeted at the most important customers to solve their complex requirements with special treatment that eventually ensures both parties' financial and nonfinancial objectives. The aim of this paper is to investigate the level of key account management performance among the export-oriented readymade garments companies in Bangladesh with regards to company's experience in business, size of the company and key account serving capacity of the company. Using a questionnaire, data from 112 readymade garments companies in Bangladesh were collected and analyzed using descriptive analysis and ANOVA to test the level of key account management performance. Results show that the level of key account management performance by the garments companies did not vary by the company's experience in business and size of the company respectively. In contrast, the level of key account management performance was found to be different concerning high, medium, and low customer service capacity. Apparently, companies with big number of customers show better performance than companies with small number of customer. Implications for this study are discussed along with suggestions for future research avenues.

The Inverse Laplace Transform of a Wide Class of Special Functions

  • Soni, Ramesh Chandra;Singh, Deepika
    • Kyungpook Mathematical Journal
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    • 제46권1호
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    • pp.49-56
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    • 2006
  • The aim of the present work is to obtain the inverse Laplace transform of the product of the factors of the type $s^{-\rho}\prod\limit_{i=1}^{\tau}(s^{li}+{\alpha}_i)^{-{\sigma}i}$, a general class of polynomials an the multivariable H-function. The polynomials and the functions involved in our main formula as well as their arguments are quite general in nature. On account of the general nature of our main findings, the inverse Laplace transform of the product of a large variety of polynomials and numerous simple special functions involving one or more variables can be obtained as simple special cases of our main result. We give here exact references to the results of seven research papers that follow as simple special cases of our main result.

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Priorities, Mechanisms and Prospects on Industrial Clusters and Special Economic Zones in Kazakhstan

  • Yespayev, Saken S.
    • The Journal of Asian Finance, Economics and Business
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    • 제1권2호
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    • pp.15-24
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    • 2014
  • This research investigates the characteristics, principles, advantages, factors and problems of cluster development in Kazakhstan, and identifies the prerequisites, conditions and stages of organizing clusters on the framework of special economic zones. In this research, we used methods, which will allow analyzing of the organization industrial clusters in special economic zones in Kazakhstan. The author studied international experience of cluster development and the efficiency of the use of the model of the "rhombus effect" with account the specific features of interaction between the participants of the cluster, analysis of the legal framework for the formation and development of clusters. These have been identified as the more important or strategically necessary clusters in Kazakhstan: innovation-technological cluster, innovation-education cluster, innovation-petrochemical cluster, innovative-metallurgical cluster, transport and logistics cluster, textile industry cluster, tourism cluster, agro cluster, construction cluster, medical and pharmaceutical cluster. Firstly, the results suggest that the interaction of science, education, business and government in the development and implementation of innovation policy is not sufficiently structured to provide a balanced representation of the interests of the range of various innovative enterprises in Kazakhstan. Secondly, the legal basis of cluster development in Kazakhstan is determined. Need to develop mechanisms for the implementation of promising direction. Thirdly, the clusters can be formed in the existing special economic zones, allowing them to get right to the mass production of high-tech products that are developed.

On a New Theorem Involving the $\bar{H}$-function and a General Class of Polynomials

  • SHARMA, R.P.
    • Kyungpook Mathematical Journal
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    • 제43권4호
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    • pp.489-494
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    • 2003
  • In this paper, we first establish an interesting theorem involving the $\bar{H}$-function introduced by Inayat-Hussain ([7], [8]). The convergence and existence condition, basic properties of this function were given by Buschman and Srivastava ([2]). Next, we obtain certain new integrals and an expansion formula by the application of our theorem. On account of the most general nature of the functions involved herein, our main findings are capable of yielding a large number of new, interesting and useful integrals, expansion formulae involving simple special functions and polynomials as their special cases. A known special case of our main theorem in also given ([11]).

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ON DOUBLE INFINITE SERIES INVOLVING THE H-FUNCTION OF TWO VARIABLES

  • Handa, S.
    • Kyungpook Mathematical Journal
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    • 제18권2호
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    • pp.257-262
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    • 1978
  • In this paper, we obtain two new double infinite series for the H-function of two variables, by which we also obtain a single infinite series involving the H-function of two variable3. On account of the most general nature of the H-functin of two variables, a number of related double infinite series for simpler functions follow as special cases of our results. As an illustration, we obtain here from one of our main series, the corresponding series for $Kamp{\acute{e}}$ de $F{\acute{e}}riet$ function and Fox's H-function. A number of other series involving a very large, spectrum of special functions also follow as special cases of our main series but, we are not recording them here for want of space.

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