• Title/Summary/Keyword: Sports Organizations

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German legal model for the accounting and taxation obligation in public sports organizations (공익적 스포츠협회의 회계 및 조세의무에 관한 독일의 법 모델)

  • Kim, Kwang-Soo
    • Korean Business Review
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    • v.21 no.1
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    • pp.37-49
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    • 2008
  • Many sports organizations have been founded due to the Increasing demand for sports with the development of leisure culture. As a social institution for sport facilitation, sports organizations should assure rationality and transparence of finance and operation by introducing a system for financial reporting as usually adopted for a profit-making corporation. Also, general regulations on the tax obligation in sports organizations have to be formulated more clearly. This study tried to derive some implications for the accounting and taxation obligations in Korean sports organizations based on a basic model of public sports organizations, formed with a profit-making organization and satisfying the requirements of public interest as regulated by German taxation law.

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Analysis of Stakeholder through Function Area(FA) in Sports Event (스포츠이벤트 기능(FA) 프로세스에 따른 이해관계자 분석)

  • Kim, Joo-Hak;Cho, Sun-Mi
    • Asia-pacific Journal of Multimedia Services Convergent with Art, Humanities, and Sociology
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    • v.8 no.12
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    • pp.909-918
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    • 2018
  • Sports event is core product of sports business and the scale of sports event business is steadily increasing. For the successful operation of sports events, it is necessary to analyze the stackholder in stage according to the Function Area(FA) in the process of hosting / preparation / operation. This study is a study to define stakeholder by analyzing sports event process of sports events horizontally and vertically. This study consists of three categories : 1) investigation, 2) analysis and systematization of core processes, 3) analysis stakeholder. As a result of the analysis, the core stakeholders in the stage of hosting(bid) were analyzed as local organizations and committees including the promotion TF team, government organizations, domestic and foreign competition associations, national and international sports organizations (committees), and bid committees. Stakeholders in the stage of preparation / operation include stakeholders from organizational committees, various sports committees, international organizations and international organizations, governments and local governments, related companies and businesses, media, sponsors, donors or volunteers, athletes, teams and spectators.

Analysis of Distribution Channel of Korea New Sports: Focusing on Two Two Ball

  • KIM, Chang Won;KIM, Hae Yu;SEO, Won Jae
    • Journal of Sport and Applied Science
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    • v.3 no.2
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    • pp.11-16
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    • 2019
  • Purpose: New sports is a modified physical activity which is developed for participants to easily learn and play. This study is to analyze distribution channels and related strategies of Korea new sports and to discuss strategies for promoting Korea new sports, especially for two-two ball. Research design, data, and methodology: The study reviewed literatures including documents of Dae-Han two-two-ball association and new sports related research articles. Results: First, Dae-Han two-two-ball association has introduced two two ball to consumers via educational organizations such as schools and youth education sectors. Second, Dae-Han two-two-ball association has introducted two two ball to school teachers by teacher training sessions. Third, Dae-Han two-two-ball association has educated future instructors and provided certificates to them. Fourth, Dae-Han two two ball association has applied governmental projects and sought to promote domestic new sports. Finally, Dae-Han two two ball association has hosted national events every year for facilitating Korea new sports across nation. Conclusions: In conclusion, Korea new sports shoud be spread out by school teachers and educational organizations. Two-two ball association needs to develop a systematic educational and managerial process for training instructors. Finally, Two-two ball association needs to make opportunities of teacher training sessions. Future directions were discussed.

A Productive Analysis of Sports Organizations in Korean Basketball League: Focused on DEA (한국프로농구구단의 생산성분석: DEA를 중심으로)

  • Kim, Seonmin
    • Journal of the Korea Safety Management & Science
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    • v.15 no.2
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    • pp.255-262
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    • 2013
  • Due to the competition between the various professional events, it is imperative for the team's management to improve efficiency by removing the inefficiencies of the professional team in order to gain a competitive edge. This study use different Data Envelopment Analysis (DEA) models to measure the efficiency of professional sport organizations. In this mathematical-analytical study, this study first reviews the related literature to analyze the input/output variables. In the end, the variables were detected and the data for this study were gathered from the Korean Basketball League (KBL). While previous studies examine relative efficiency of Korean Professional baseball teams by using CCR model, this study fully utilize the DEA method to investigate Korean professional sports organizations' operating problem. Thus, this study propose full results of DEA analysis such as efficiency score (overall, technical, and scale efficiency), slacks in inputs and outputs of inefficient organizations, Malmquist index) As a result, this study provides not only the exact productivity information of a team and a way of improving a firm's productivity with a decision maker.

A study on the determinants of organizational form sport organization's (스포츠조직의 조직 형태 결정요인에 관한 연구)

  • Kwon, Yun-Ha;Kim, Jung-Hee
    • Journal of Industrial Convergence
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    • v.13 no.4
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    • pp.29-37
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    • 2015
  • The main purpose of this study was to examine the determinants of organizational form in the sport organization. This study found that the leader's quality had positive influences on the personality, knowledge ability, and change management. Based on the analysis of three hundred fifty cases, the following results were found. First, the leader's quality and personality had the significant effects on knowledge-Based management in the sports organizations. Second, the leader's knowledge competence and the transformative leadership had the significant effects on knowledge-Based management in the sports organizations. Third, the leader's knowledge :management had the significant effects on organiztional behavior in the sports organizations.

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A Study on the Need for Arbitration and Agreement in Sports Disputes (스포츠중재의 필요성과 중재합의에 관한 고찰)

  • Jeon, Hong-Gu
    • Journal of Arbitration Studies
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    • v.26 no.1
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    • pp.3-27
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    • 2016
  • There is a need for disputes in sports to be settled by arbitration rather than a court ruling, taking the unique characteristics of sports into consideration. Arbitration is a form of alternative dispute resolution (ADR). A dispute resolution system is regarded as: an arbitrator is selected by the agreement between the parties, and a binding decision is made, which the parties obey, consequently resulting in a final resolution. To resolve a dispute upon arbitration, there must be an arbitration agreement upon the free will of the parties. In relation to the arbitration agreement, however, there are some cases in which sports organizations have an arbitration clause in the articles of association, regulations or player registration application that call for settling disputes by arbitration. In such cases, the validity of the arbitration agreement may create doubt whether or not this sort of arbitration has been made by mutual agreement. Consequently this is required to be legally examined. The activities of a sports organization are recognized as part of private autonomy, and they include even the rights that establish regulations or rules. Nonetheless, the powers that such sport organizations are able to establish are not allowed without limit. However, sports activities and autonomy shall be protected as themselves. Therefore, if we give priority to arbitration upon the independent arbitrator and fair process by establishing an independent arbitral organization in charge of sports disputes to handle the effective resolution of disputes and protect sports autonomy and ask for a court decision if one party disobeys the arbitration, or the sports arbitration prepositive principle, it seems helpful to resolve the unfairness of compulsory jurisdiction and the clause for sports arbitration and protect the player's right of choice and of claims for trial.

The Relationship between Ethics Management and Organizational Trust, Organizational Identification and OCB of Public Sports Organizations (공공체육단체의 윤리경영과 조직신뢰, 조직동일시 및 조직시민행동의 관계: 경인·강원지역 단체를 중심으로)

  • Song, Hong-Rak;Ryu, Won-Yong
    • Journal of the Korea Convergence Society
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    • v.8 no.12
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    • pp.397-405
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    • 2017
  • The purpose of this study was to empirically reveal the causal relationship between ethics management, organizational trust, organizational identification, and organizational citizenship behavior perceived by members of public sports organizations. For this purpose, a survey was conducted on the employees of Korea sports promotion foundation, the city and county sports association, and the federation of sports associations in Kyoung-In and Kangwon area. The results were as follows : First, ethics management has been found to influence organizational trust. Second, ethics management has been found to influence organization identification. Third, organizational trust has been found to influence organizational identification. Fourth, organizational trust has been found to influence organizational citizenship behavior. Fifth, organizational identification has been found to influence organizational citizenship behavior. This study confirmed that the ethical management activities of public sports organizations were positively influencing the various pro-social behaviors of the members who voluntarily perform outside of their jobs for the development of organization by trusting and identifying the organization.

The Structural Relationship between SNS Sports Advertisement Engagement and Advertising Attitude and Purchase Intention

  • Lee, Kwang-Woo
    • International Journal of Internet, Broadcasting and Communication
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    • v.13 no.4
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    • pp.169-175
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    • 2021
  • The purpose of this study was to investigate the relationship between the formation of advertising attitudes and purchase intentions for users' products according to the difference in engagement of SNS sports advertisements and provide them with evidence to suggest directions for SNS sports advertising strategies. For this purpose, after establishing a hypothesis between engagement, advertising attitude, and purchase intention, a questionnaire was distributed to employees of sports administration organizations that have experienced or are using SNS and statistically processed using 460 copies of self-administeration. Through this process, we obtained the following results. First, it was found that engagement had a significant effect on advertising attitude. Second, it was found that engagement had a significant effect on purchase intention. Third, it was found that advertising attitude had a significant effect on purchase intention. From the results of this study, it can be seen that the SNS sports advertisement engagement has a positive effect on the attitude and purchase intention of advertisements conducted on SNS. In other words, it should be actively used to increase more efficient advertising attitudes and purchase intentions through this identified engagement.

The Choice of Applicable Law and the Limitations of Party Autonomy - Focusing on International Sports Arbitration - (중재의 준거법 선택과 당사자 자치의 제한 - 국제스포츠중재를 중심으로 -)

  • Yoo, So-Mi
    • Journal of Arbitration Studies
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    • v.31 no.2
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    • pp.23-46
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    • 2021
  • Sports disputes have specific characteristics compared to disputes that arise in the field of commerce. One particularity is the judicial system in which the CAS plays a key role as the International Supreme Court for sports-related matters. The CAS Code applies whenever the parties agree to submit a sports-related dispute to the CAS(Art. R27). Once the parties to the arbitration agreement have decided that the CAS Code should govern their proceedings. The parties' autonomy is, however, limited to the provisions of the CAS Code that provide for such a corresponding autonomy. The application of the mandatory rules contained in the CAS Code cannot be excluded. In CAS appeals arbitration proceedings, the Panel shall decide the dispute according to the applicable sports regulations and, subsidiarily, to the rules of law chosen by the parties(Art. R58). In international sports disputes, the uniform application and interpretation of the relevant regulations are essential. Therefore, Art. R58 should be applied as a mandatory rule without any changes. Regulations of the sports organizations are to be qualified as valid rules of law. CAS panels may also apply the so-called lex sportiva to the merits before considering statutory provisions of national jurisdictions. In this way, the specificities in (international) sports disputes can be taken into account without the need to further examine the application of national legal standards.

A Study on the Recognition of Athletes toward Human Rights Violations in Korea

  • KWON, Yeon Taek;KWON, Ki Hyun;SEO, Won Jae
    • Journal of Sport and Applied Science
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    • v.5 no.2
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    • pp.31-38
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    • 2021
  • Purpose: A new form of sports human rights platform is needed for policy-related officials, athletes, leaders, and parents to easily share information on sports human rights and to promote communication between the sports community and the outside. Research design, data, and methodology: Participants were collected from athletes (n=3,007) who were registered in Korean Sport & Olympic Committee. Participants were asked to respond the survey items measuring their experiences of human right violations in sport. Descriptive analysis, t-test, and ANOVA were used to analyze data. Results: The platform should include information on prevention and safety of human rights violations during sports activities, procedures and methods for reporting damage, countermeasures, leader education programs, human rights protection guidelines, roles and supervision of sports organizations and institutions, and related statues. It can form a community as well as exchange information in the Internet space through the operation of bulletin boards by professional athletes, student athletes, parents, and leaders, and plays a role in crisis counseling or information provision. Given the reality that players can be blocked from the outside world, information communication channels on SNS can be a useful means of protecting and improving players' human rights. Conclusions: Therefore, it is necessary to provide a foundation for creating related platforms so that sports human rights sites or SNS can be operated voluntarily. Implications and future directions were discussed.