• 제목/요약/키워드: financial resource management

검색결과 384건 처리시간 0.023초

중.노년기 가계의 신인 자녀에 대한 경제적 자원이전의 분배기준 (Allocation Criterion of the Economic Resources Transfers to Adult Children Among the Middle Aged and the Elderly)

  • 배희선;최현자
    • 대한가정학회지
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    • 제40권6호
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    • pp.99-115
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    • 2002
  • The purpose of this study is to investigate the allocation criteria types in transferring economic resources to adult children from the adult-childhood of children to parent's death based on theoretical backgrounds. The research results can be summarized as follows: 1) The mean of allocation criterion of exchange was the highest, the next was the criterion of compensation, and the criterion related birth factors was the lowest. 2) Allocation criteria dimensions of economic resources transfers composed of compensation, exchange, and birth factors were classified into 4 types: $\circled1$ the type that parents transfer to compensate economic status of children, $\circled2$ the type that parents transfer more resources to children who take more care of their parents, $\circled3$ the type that parents transfer more resources to primogeniture or sons, $\circled4$ the mixed type that uses the exchange criterion, the compensation criterion, and the criterion related birth factors. 3) The variables which have significance on the types of allocation criteria were age, the number of children, and marital status. The results of the study suggests the implications of income redistribution policy, financial resource management and saving products development, and the law to motivate care of parents.

기후변화협약에 대응한 해외조림사업 추진체계 개선방안 (A Study for Improving Overseas Forestation System to Cope with the UN Framework Convention on Climate Change)

  • 문희철;임영세
    • 통상정보연구
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    • 제9권1호
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    • pp.355-379
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    • 2007
  • With the effectuation of United Nations Framework Convention on Climate Change(UNFCCC) and Kyoto Protocol in 2005, ever growing concern on the importance of overseas forestation is diffusing worldwide. However, fierce international competition to secure overseas forestation sites, inherent uncertainty in UNFCCC or overseas forestation projects, and imbalances among policies on overseas natural resources development make it difficult to realize Korean long-term overseas forestation objective to secure 1 million ha by 2050. In view of necessity of overseas forestation projects for sustainable forest management and securing sinks of carbon to mitigate climate change, various efforts to reform current Korean overseas forestation systems are required. This study suggests several alternatives to improve current Korean overseas forestation systems including expanding financial support for overseas forestation projects, cultivating overseas forestation experts, establishing official organization for overseas forestation, constructing effective support system for overseas forestation projects, fostering international cooperation in the field of forest resources, and so on. Many theoretical, empirical or policy-oriented studies on the influences of UNFCCC and countermeasures on it in various Korean industries should follow this study.

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Wages and Salaries as a Part of the Labor Market

  • HAFUROVA, O.V.;MELIANKOVA, L.V.;MAKODA, S.L.
    • 웰빙융합연구
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    • 제2권1호
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    • pp.9-19
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    • 2019
  • The uniqueness of labour as a factor of production is that labour services cannot be separated from the employee. However, since the object of sale is only the services of the employee, not an employee himself, the labour conditions, determined by the labour and collective agreements or other agreements concluded at other levels and within the current legislation, are equally important. Speaking as a subject of labour, a person can realize his or her labour potential by the way of self-employment, that means to act as an independent producer seller of their products. Another way of labour potential realization is hiring, that means offering of the services as a hired employee to the employer, who is the subject of ownership. In this case there is an exchange under the principle: qualification and working time of the worker - for wages and profits. Each enterprise is confronted with a set of goals, among them - economic and social leadership. For their achievement the company uses all the available arsenal of resources - material, land, financial, labour. This indicates the equivalence of all types of resources in achieving the goal. But this is not quite true, because every resource can be included in production only through the activity of labour and people. And this activity depends on the attitude of the company to its employees, the degree of their motivation and stimulation.

The Effect of Curiosity on Employee Performance: A Case Study in Indonesia

  • SUMA, Dewi;BUDI, Budi Alamsyah Siregar
    • The Journal of Asian Finance, Economics and Business
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    • 제8권3호
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    • pp.1385-1393
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    • 2021
  • This study examines the impact of independent behavior, goal achievement, and curiosity on employee performance and examines the impact of independent behavior and goal achievement on employee performance through curiosity. This research is conducted on a survey using explanatory research. Data collection is carried out using a questionnaire as a research instrument. The questionnaire was conducted on employees of finance companies in Yogyakarta, Indonesia. The selection of companies used as research is based on the similarity of the products being marketed. In Yogyakarta, there are 54 branch offices of finance companies that carry out business activities. However, of the 54 companies, ten have the same products being marketed, namely mortgage loans, investment loans, and multipurpose loans. In contrast, other finance companies focus more on motor vehicle loans—determining the number of samples obtained by multiplying by six times the number of indicators used. The sampling technique is done by purposive sampling with specific respondent criteria. In this study, analysis techniques, using Structural Equation Modeling (SEM) with AMOS 22. The results showed that the increase in employee performance was influenced by curiosity regarding independent employee behavior. This study provides recommendations human resource management practices that have an impact on organizational performance.

Housing Policy Capacity and Indonesian Response to the COVID-19 Pandemic

  • SURURI, Ahmad
    • 웰빙융합연구
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    • 제5권4호
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    • pp.11-17
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    • 2022
  • Purpose: This study discusses how Indonesia's response to the Corona Virus Disease-19 pandemic based on the perspective of housing policy capacity which consists of resources, organizations, and networks, politics, systems, and finance. Research design, data and methodology: This study used a qualitative method through a literature review. Data collection techniques were carried out by searching various sources and literature related to housing capacity theory and various data on Indonesia's response to the Covid 19 pandemic. Based on a literature review, this study adapted and modified the five components of capacity, namely resource capacity, organizational and network capacity, political capacity, system capacity and financial capacity in Indonesia in responding to the Covid-19 pandemic. Data analysis used analytical themes which consist of understanding the data, generating initial codes, looking for themes, reviewing themes, defining and naming themes, producing of manuscripts. Results: The results show that the weakness of the system capacity greatly affects Indonesia's housing policy capacity in responding to the Covid-19 pandemic and on the other hand the five housing capacities are an integrated process within the housing policy framework in Indonesia, especially to overcome the Covid-19 pandemic. Conclusions: The findings of this study are the importance of building a system capacity that is directly integrated with housing policy and the strengthening of the resources capacity, organizations, and networks, politics, and finance in the context of Indonesia's housing policy, especially in dealing with the Covid-19 pandemic situation.

국립대학교병원의 투자효율 및 투자효율과 수익성 간의 관계 (Investment efficiency and Relationship between Investment efficiency, Profitability in National University Hospitals)

  • 하옥근;정용모
    • 경영과정보연구
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    • 제32권1호
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    • pp.135-151
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    • 2013
  • 본 연구는 국립대학교병원의 재정자립도 향상을 위한 생산성 관련 요인들을 파악하여 효율적인 자원운영에 관한 시사점을 도출하고자 12개 국립대학교병원의 2007년부터 2010년까지의 4개년 동안의 자료를 분석한 결과 총자본 투자효율, 유형고정자산 투자효율, 인건비 투자효율, 의료수익 부가가치율이 국립대학교병원들 간에 유의한 차이가 있었다. 그리고 국립대학병원의 투자효율과 수익성 간의 관계를 살펴본 결과, 기본환경요인 변수를 독립변수에 포함하지 않았을 경우와 포함한 경우에 수익성 지표인 의료수익 의료이익율의 영향요인이 다르게 나타남을 알 수 있었으며, 기본환경요인을 적용한 경우 국립대학교병원의 의료수익 의료이익율은 생산활동에 투자된 유형고정자산 투자효율이 높을수록, 인건비 투자효율이 높을수록, 의료수익 부가가치율이 낮을수록 수익성이 높은 것으로 확인되었다.

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개성 인삼상인의 근대기업화와 ESG 경영이념 (Modern Enterprise & ESG Management philosophy of Gaeseong Ginseng Merchant)

  • 옥순종
    • 인삼문화
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    • 제3권
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    • pp.90-118
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    • 2021
  • 개성은 18세기 들어 성행한 인삼 재배와 교역으로 막대한 자본이 축적되면서 근대적 자본주의가 발달할 조건을 갖추었다. 일제 강점기 시절 인삼 상인들은 인삼에서 나온 자본을 단순히 지주자본에 묶어두지 않고 산업자본, 금융자본으로의 전환을 적극적으로 추진해 근대 기업가로 활동한다. 20세기 초반 설립된 개성전기주식회사, 대한천일은행, 개성양조주식회사, 송고실업장 등은 인삼상인들이 주축이 되어 공동 투자하고 공동경영을 맡았다. 이들은 기업이윤만을 추구하지 않고 사회 지도층으로서 개성상업학교 건립, 고려시보 창간, 개성좌 운영 등 개성의 교육, 문화발전을 위해 후원자로 나서 지역발전을 견인한다. 자유주의 경제학에서는 주주이익 우선이 기업의 목적이었지만 21세기 들어와서는 이해관계자(stakeholder)에 대한 사회책임을 강조한다. 또 재무적 성과를 중시하는 던 경향에서 비재무적 요소가 더 중시되는 ESG( Environment, Social, Governance) 경영이 중요해지고 있다. ESG 경영은 환경을 생각하고 사회가치를 창출 공유하며 기업의 투명성을 중시한다. 과거에는 돈을 잘 버는 기업이 좋은 기업이었으나 현대에 와서는 사회책임을 다하는 기업이 좋은 기업으로 평가받는다. 20세기 초반 인삼상인들의 기업활동에서는 현대 경영의 필수요소인 기업가 정신과 ESG 경영이 실현되고 있었다. 이들이 시대를 앞서 현대적 경영이념을 실천할 수 있었던 것은 개성의 지역성에서 비롯된다. 개성인들은 조선왕조의 정치적 차별로 관직 진출의 길이 막혀 사농공상(士農工商)의 엄격한 신분제하에서 양반, 지식인이 상업의 길로 들어설 수밖에 없었다. 우수한 인력이 대거 상업으로 진출하면서 개성의 상업은 더욱 활발했고 상인의 가치관도 선진적이었다. 대표적인 인삼상인 손봉상, 공성학은 상인이면서 유학자, 문인이었다. 인삼상인 2-3 세대들은 해외에서 고등교육을 받고 개성으로 돌아와 삼업을 잇고 인삼에서 나온 자본을 기반으로 근대적 기업을 설립했다. 20세기 초반 인삼상인들의 상업활동을 분석하면 ESG 경영이념이 배여 있는 선구적 기업가였음을 확인할 수 있다. 사람의 생명을 살리는 인삼처럼 개성 인삼상인의 상업활동과 근대 기업화에서는 사람의 얼굴을 한 자본주의의 한 단면을 볼 수 있다.

스마트워크 도입 기업의 IT자원이 직무성과에 미치는 영향에 관한 실증연구: 집단지성의 매개효과를 중심으로 (An Empirical Study on Effects of IT Resources of the Firms Adopting Smart-Work on Job Performance: Focused on Mediating Effect of Collective Intelligence)

  • 조무호;양동우
    • 디지털융복합연구
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    • 제15권8호
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    • pp.145-160
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    • 2017
  • 본 연구의 목적은 현재 국내에서도 스마트워크가 확산되고 있는 바, 스마트워크의 도입이 직무성과에 어떠한 영향을 미치는지를 분석하고자 한다. 스마트워크를 도입하여 사용하고 있는 국내 대기업, 중소기업에 근무하는 직원들을 대상으로 다수의 설문지를 통한 실증분석 즉 빈도, 요인, 신뢰도 분석을 실시하였고, 통계분석의 도구인 PROCESS Macro를 사용하였다. 연구결과는 다음과 같다. 첫째, 스마트워크 도입기업의 IT자원은 직무성과에 유의한 영향을 미치는 것으로 나타났다. 둘째, 스마트워크 도입기업의 IT자원은 집단지성과 독립적으로는 직무성과에 영향을 미치지 않는 것으로 나타났다. 셋째, 집단지성 중 개방과 협업이 IT자원과 업무개선 간을 매개하고, 집단지성 중 참여, 개방 및 협업이 IT자원과 업무협조 간을 매개하는 것으로 나타났다. 향후에는 동일 산업군내에서 스마트워크 도입 기업과 미도입 기업간 재무성과를 비교하거나 동일 기업 내에서 스마트워크 도입 전후의 재무성과를 동태적으로 비교하는 정량적인 분석이 필요하다.

노인의 라이프케어 향상을 위한 지역사회 통합돌봄사업 미래 방향에 대한 제시 (A Suggestions of Future Direction of the Integrated Community Care Business for Improvement of the Elderly's Life Care)

  • 양승훈
    • 한국엔터테인먼트산업학회논문지
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    • 제15권8호
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    • pp.423-432
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    • 2021
  • 본 연구에서는 노인의 라이프케어 및 삶의 질향상을 위해 도입되어 시행되고 있는 통합돌봄사업의 미래 가치성 확대와 방향성 제시를 위하여 현황과 문제점들을 알아보고 이를 통해 다음과 같은 연구적 결론을 제시하였다. 첫째, 서비스 수혜 노인의 욕구분석은 조사자 중심이 아닌 환자 중심으로 구성하며, 특히 의료진의 진료방문을 통한 의학적관리 부분이 강화되어야 하며, 성별과 연령, 장애유형과 개인적 욕구취향에 따른 특화된 서비스 항목 부분이 점진적으로 강화되어야 할 것이다. 둘째, 서비스 항목에 대한 만족도 및 중복성 그리고 효과성 등을 분석하여 예산을 절감하며 수요자 중심의 서비스 항목구성과 신규 서비스 필요 항목 적용 등을 고려해 나간다. 셋째, 통합 스케줄관리시스템 도입을 통하여 서비스 제공 직역단체와 수혜자 간의 사전예약 및 방문 스케줄 관리의 전문화가 필요하다. 넷째, 재원 문제해결을 위한 노력으로, 보건의료 재정과 장기요양보험제도 그리고 사회복지재정사업 등과 합리적 재원공유 제도마련이 필요하며, 서비스 관련 산업분야와의 재원의 연계나 순환, 지방 공공의대 출신 인력투입 방안을 고려할 수 있다. 이상의 제안을 통해 통합돌봄사업은 보편적 노인 케어시스템으로의 완성과 미래 가치를 지닐 수 있게 될 것이다.

지역 중소기업의 환경, 역량, 전략이 수출성과에 미치는 영향 (Environment, Competence, and Strategy Effects on the Export Performance of Regional SMEs)

  • 김승호;허무열
    • 유통과학연구
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    • 제13권3호
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    • pp.61-67
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    • 2015
  • Purpose - Exports have long been regarded as significant drivers of sustainable competitive advantage and growth among small and medium enterprises (SMEs). The export activities of SMEs are particularly important in the context of export-oriented economies such as Korea. Although many studies have examined the determinants of exports, it is difficult to find empirical studies about the determinants of the export performance of regional SMEs. This study investigates the determinants of export performance in the regional SME context based on an integrated approach that combines the environment factor of industrial organization theory, competitive strategy theory, and the competences of the resource-based view. Research design, data, and methodology - To empirically analyze the determinants of export performance in the regional SMEs, data were collected from firms in the Daegu metropolitan area. Data were collected directly through questionnaire surveys; in addition, secondary financial data were also taken from the KIS-VALUE database. Out of the 175 responses that were received, 143 were considered to be worth examining. After testing the reliability and validity of the variables through multiple items such as environmental turbulence and competitive strategy, hypotheses were verified by using five multi-regression models. These models were: a control model with organizational size and age, an environmental model with technology and market turbulence, a competency model with R&D and foreign distribution channels, a strategy model with product and market differentiation, and an integrated model including all of these variables. Results - First, as a control variable, the organization size has significant positive effects on export performance. Second, technology turbulence based on industrial organization theory has significant positive effects on export performance, but market turbulence does not affect export performance. Third, the foreign market distribution competency of the resource-based view has strong positive effects on export performance, but the R&D competency does not affect export performance. Fourth, the product differentiation strategy from competitive strategy theory positively impacts export performance, but market differentiation does not affect export performance. Finally, in the integrated model, only the foreign distribution competency of the resource-based view has a significant effect on export performance. Conclusions - The empirical results of this study verified the usefulness of the rationales behind the three theories to explain the export performance of the regional SMEs, especially the importance of the foreign market distribution competency from the resource-based view. With regard to practical considerations, this study's implications suggest that the use of technological environmental changes by industries is better than the use of market changes. Further, the use of the product differentiation strategy is more effective than the use of the market-driving strategy, and the distribution channel competency plays a stronger role than the technology-oriented competency with regard to the export performance position of regional SMEs. Future studies should examine relational perspectives, such as trust among channel partners. Therefore, the configuration approach is more useful in enhancing pragmatism by comparing high- and low-export companies.