• 제목/요약/키워드: Sports Organizations

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

  • 김광수
    • 산학경영연구
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    • 제21권1호
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    • pp.37-49
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    • 2008
  • 여가문화의 급속한 발전은 스포츠에 대한 수요 증가와 함께 종목별로 수많은 스포츠 협회의 결성을 가져왔다. 스포츠협회가 스포츠 활동의 활성화를 위한 사회적인 기관으로서 주어진 기능을 다하고 계속 발전해 나가기 위해서는 비록 공익적 단체라고 하더라도 영리법인에 적용되는 회계보고 및 세부제도의 도입을 통하여 재무 및 사업 활동의 합리성과 투명성을 갖추어 나갈 수 있도록 해야 한다. 이런 의미에서 스포츠협회의 회계 및 조세의무에 대한 제반 규정 또한 명확하게 정비되어야 할 것이다. 이를 위하여 본 연구는 공익적 스포츠 협회의 회계 및 조세에 관한 독일의 법 모델, 즉 통상적으로 영리단체의 법적 형식을 갖추고 조세기본법상 규정된 공익성의 가정들을 충족시키는 모델에 기초를 두고, 우리나라 스포츠협회의 회계 및 조세의무에 대한 시사점을 도출하고자 하였다.

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

  • 김주학;조선미
    • 예술인문사회 융합 멀티미디어 논문지
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    • 제8권12호
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    • pp.909-918
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    • 2018
  • 스포츠이벤트는 스포츠산업의 핵심 상품이며, 스포츠이벤트 산업은 계속적으로 발전하고 있다. 스포츠이벤트의 성공적 운영을 위해서 유치/준비/운영 과정에서의 업무의 기능에 따른 단계별 이해관계자에 대한 분석이 이루어져야한다. 이 연구는 스포츠이벤트의 핵심 프로세스를 수직, 수평적 관점에서 분석하고 각 단계별 업무기능을 정의하여 이해관계자를 분석하는 연구이다. 연구는 1)조사 2)핵심프로세스의 특성화 및 체계화 분석, 3)핵심기능 프로세스 및 이해관계자 분석의 세 범주로 구성하여 진행하였다. 분석결과 유치단계의 핵심 이해관계자는 유치추진 TF팀을 포함한 지방자체단체 및 위원회, 정부조직, 국내외경기연맹 등 유관단체, 국내외스포츠기구(위원회), 유치위원회로 분석되었다. 준비/운영단계의 이해관계자는 조직위원회, 각종 스포츠 위원회, 국제기구 및 국제조직, 정부 및 지방정부, 관련기업 및 업체, 미디어, 스폰서, 기부자 또는 자원봉사자, 선수, 팀, 관중의 이해관계자 집단으로 분석되었다.

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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    • 제3권2호
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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.

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

  • 김선민
    • 대한안전경영과학회지
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    • 제15권2호
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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.

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

  • 권윤하;김정희
    • 산업융합연구
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    • 제13권4호
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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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스포츠중재의 필요성과 중재합의에 관한 고찰 (A Study on the Need for Arbitration and Agreement in Sports Disputes)

  • 전홍규
    • 한국중재학회지:중재연구
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    • 제26권1호
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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.

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

  • 송홍락;유원용
    • 한국융합학회논문지
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    • 제8권12호
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    • pp.397-405
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    • 2017
  • 본 연구는 공공체육단체 구성원이 지각하는 윤리경영과 조직신뢰, 조직동일시 및 조직시민행동간의 인과관계를 실증적으로 규명하는데 목적이 있다. 이를 위해 경인 강원지역의 국민체육진흥공단, 시 도 체육회 및 산하 경기연맹에 근무하는 직원을 대상으로 설문조사를 통해 연구를 수행하여 다음과 같은 결과를 얻었다. 첫째, 윤리경영은 조직신뢰에 긍정적인 영향을 미치는 것으로 나타났다. 둘째, 윤리경영은 조직동일시에 긍정적인 영향을 미치는 것으로 나타났다. 셋째, 조직신뢰는 조직동일시에 긍정적인 영향을 미치는 것으로 나타났다. 넷째, 조직신뢰는 조직시민행동에 긍정적인 영향을 미치는 것으로 나타났다. 다섯째, 조직동일시는 조직시민행동에 긍정적인 영향을 미치는 것으로 나타났다. 이러한 연구를 통해 공공체육단체의 윤리적 경영활동은 조직을 신뢰하고, 동일시하여 조직의 발전을 위해 직무 외의 자발적으로 수행하는 구성원의 다양한 친사회적 행동에 긍정적인 영향을 미치고 있음을 확인할 수 있다.

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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    • 제13권4호
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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.

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

  • 유소미
    • 한국중재학회지:중재연구
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    • 제31권2호
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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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    • 제5권2호
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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.