• 제목/요약/키워드: financial resource management

검색결과 382건 처리시간 0.031초

사회복지시설의 민간자원 동원에 영향을 주는 요인 연구: 후원을 중심으로 (A Study on Factors Affecting Social Welfare Centers and Facilities' Resource Mobilization)

  • 김미숙;김은정
    • 한국사회복지학
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    • 제57권2호
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    • pp.5-40
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    • 2005
  • 취약계층에게 사회서비스를 제공하는 사회복지시설은 자원의 결핍으로 클라이언트를 위한 서비스를 제공하는데 재정적인 한계에 직면한 상황이다. 그 근본적인 이유는 정부지원금의 부족에도 기인하지만 시설이 지역사회의 풍부한 민간자원을 개발하는 기술이 부족한 탓도 있다. 이에 본 연구에서는 후원에 초점을 두어 시설의 자원동원에 영향을 주는 요인을 규명함으로써 시설들이 효과적으로 자원을 동원할 수 있는 방안을 마련하였다. 본 연구를 위해서 사회복지시설의 후원업무를 담당하거나 관여를 하는 직원을 대상으로 우편조사를 실시하였다. 조사대상 시설은 이용시설 3유형(사회복지관, 노인복지관, 장애인복지관)시설과 생활시설 6유형(아동시설, 노인시설, 장애인시설, 여성시설, 정신요양시설, 부랑인시설)시설이었다. 총 1,510개소의 대상 중 조사에 응한 시설은 이용시설 293개소, 생활시설 632개소로 설문응답률은 62%에 이른다. 본 연구의 종속변수는 자원동원실태로써 후원자수(결연후원자와 시설후원자의 합), 후원액(결연후원액과 시설후원액의 합), 후원물품 현금환가액을 설정하였고, 이용시설과 생활시설에서 각각 세 모델을 구성하였다. 독립변수는 기존의 연구 결과를 참고로 하여 자원동원에 영향을 주는 세 유형인 지역환경요인, 조직요인, 후원개발요인을 선정하였다. 분석을 위해서 중다회귀분석(multiple regression analysis)을 실시하였다. 분석결과 본 연구에서 중점적으로 보았던 후원개발요인은 많은 모델에서 유의한 것으로 판명되었다. 후원자수, 후원액, 후원물품(이용시설 제외) 모델에서 모두 6변수로 구성된 자원개발요인은 최소한 1개의 변수는 유의한 것으로 밝혀졌다. 후원개발을 위해 후원을 위한 전담부서나 직원을 두며, 후원자 관리를 위한 전산 프로그램을 사용하는 시설, 그리고 후원자 모집 및 관리를 하는 시설이 그렇지 않은 시설보다 자원동원결과가 더 긍정적이었다. 특히 후원자관리를 위한 전산 프로그램 사용은 생활시설 모델에서는 유의한 것으로 나타났다. 이 밖에 생활시설의 후원자수 모델에서는 소재지(대도시)가 유의하였고, 후원액 모델에서는 생활시설의 경우 시설유형(여성시설), 운영기간, 직원 수가 유의하였다. 후원물품 모델에서는 이용시설의 경우 지역 생활환경(중상층), 생활시설의 경우 시설유형(노인, 아동, 정신요양시설), 운영기간이 유의하였다. 이러한 분석결과를 바탕으로 본 연구에서는 사회복지시설이 자원을 활발하게 동원하기 위해서는 후원개발을 위한 조직이나 인력을 배치해야 하고, 후원자 관리를 위한 전산 프로그램 및 후원자 모집 및 관리 프로그램을 활용해야 함을 제시하였다.

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건설공사에서의 현금흐름 예측 (CASH FLOW FORECASTING IN CONSTRUCTION PROJECT)

  • 박형근
    • 한국건설관리학회:학술대회논문집
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    • 한국건설관리학회 2002년도 학술대회지
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    • pp.35-41
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    • 2002
  • 현금흐름 예측에 대한 많은 자료들은 실제 Tendering Stage(입찰단계) 혹은 Planning Stage(계획단계)의 Model들로서 Feasibility Study를 위한 Cash Flow Forecasting 주였다. 이 Model 들의 기법들은 하나의 Project를 통해서 Cash Flow를 예측하는 Model들이 대부분이고, 예측 방법은 주로 통계적인 접근 방법, 예들 들어 과거 Data를 통해서 Cash Flow 예측 곡선 Model 만들고 Project 유형별 상수나 변수 값을 부여함으로서 예측에 적용하였거나, Fuzzy Technique을 이용하여 Progress와 Cash Flow의 관계를 수식화 한 Model에 관리자의 경험과 판단에 의한 Forecasting Model도 제시되었다. 또한 Cash Flow가 아닌 기성 Flow 및 Cost Flow를 기준으로 한 표준화된 Model이 제시되었다 다른 한편으로는 Schedule과 Cost를 통합한 방법들, 즉, 간단한 주요 Activity와 Cost를 연결한 방법, Activity와 Cost Item과의 연결, 또는 Work Package를 이용한 방법, 마지막으로 좀더 정확도를 기하기 위한 Resource Level까지의 통합을 통해서 Project의 Cash Flow를 예측한 연구들이 이루어 졌다. 그러나 이러한 모든 예측 방법은 실제로 Planning Stage에 Forecasting한 Model로서 현재 진행중인 Project에 적용하기에는 그 정확도면에서 상당히 떨어지고, 대부분의 Model들은 Cash Flow 예측에 가장 중요한 Time lags를 고려하지 않았다. 또한Resource까지 연결은 현장 Engineer들의 많은 작업과 관리를 요구하게 된다. 본 연구는 시공단계에서의 Project의 현금흐름 예측에 관한 연구로서 매출계획과 건설회사의 실행 예산을 이용하여 현금흐름예측을 할 수 있는 Model을 제시하였다. 특히 건설공사의 현금흐름 예측의 중요한 요소인 Cash-Out에 대하여, 공사비 구성요소인 자재, 노무, 중기, 외주, 경비등 각 Resource의 보할(Weights)을 실 공사원가에 따른 보할의 변화와 Resource들의 Time Lag를 적용 기존 연구자의 Model과 다른 Model을 제시하였다. 또한 기존 연구자들의 Model과 비교하여 편리성, 정확도 및 신뢰성이 높은 Model임도 증명하였다.

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미술관 블록버스터 전시의 상업주의적 경향 연구 (The Commercialization of Blockbuster Exhibitions in Museums)

  • 황경자
    • 미술이론과 현장
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    • 제2호
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    • pp.191-213
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    • 2004
  • The trend of "Blockbuster Exhibitions" over the past decade has led to the unfortunate reality that museums, losing sight of their role as an Academic organization, are becoming increasingly influenced by the corporate world. In my dissertation entitled "The Commercialization of Blockbuster Exhibitions in Museums," I explore the modern tendency toward Blockbuster exhibitions in art museums and the negative impact of those exhibitions on the art world. Museums of the modern day have expanded their territory from the traditional venue of public education to the hybrid cultural space. This mission, evident in the museum's attempt to satisfy audiences with the offering of diverse activities, has changed the concept of the museum, giving priority to the desire for financial gain. From the viewpoint of this new museology, the museum considers Blockbuster exhibitions as the safest method to increase ticket sales. As a program that openly reveals the commercialism of the museum, I explore the Blockbuster show and its strategies as a means of exposing the influence of the corporate world on art. A key component to the Blockbuster exhibition is the "hype" that is created to attract an audience. This devotion to increased publicity distracts from what should be the goal of public education, as the primary focus leans towards the desire for a large number of visitors. Consequently, this unavoidably standardized exhibition is presented to the public in a manner that deprives the audience of a unique experience. With large crowds and increased ticket prices, it is difficult to form a genuine appreciation of the artwork. In addition to the profit gained by increased ticket prices and the commercial sales of "souvenirs" from the museum gift shop, Blockbuster shows are used as a means to attract the attention of corporate sponsors. As explained in my dissertation, the importance that the museum places on corporate sponsorship as a capital resource is evident, however the degree to which the museum allows itself to he influenced by the desire for capital gain poses a threat to its function as an academic organization. Circumstances in American museum history, in particular, have influenced the transition from academic resource to corporation within museology. In keeping with the nation's tendency towards capitalism, art museums in the United States were initially established and developed by individual capitalists who applied principals of corporate operation to museum management. As a result, in modern days, We witness the influence of enterprise on museum programs, while corporate management may be able to guarantee immediate fiscal benefits, however, it is unable insure the future of the museum. In Slim, my dissertation discusses the mechanism of the commercialized "Blockbuster Exhibition" and the impact that it has on the future of the museum as an industry. This research provides an opportunity to reconsider the role of the museum as an academic institution, particularly in regard to the need to decrease the capitalization of exhibitions and refocus their influence on the art world as an educational resource.

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일선수협의 경영개선 자구노력 평가에 관한 실증분석 (An Empirical Analysis on Member Fisheries Cooperatives' Self-efforts for Managerial Improvement)

  • 류덕현;양근원
    • 수산경영론집
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    • 제41권2호
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    • pp.1-23
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    • 2010
  • This study is to evaluate member fisheries cooperatives' self-effort for managerial improvement qualitatively and quantitatively. The impaired member cooperatives' got grant from National Federations of Fisheries Cooperatives for managerial improvement for 2003~2004 with establishment of MOU. This MOU describes a self-effort of memebr cooperatives' required fulfillment items for managerial improvement. From the various level of analyses, we conclude that per capita total return or ROA has direct and positive effect on the improvement of net capital ratio or profit ratio. However, other MOU items like human resource management or an investment increment did not have a correlation with it. In addition, an aggregate financial indicator, such as ROA, seems to have a positive effect on the improvement of net capital ratio or profit ratio for the group of well restructured member cooperatives, but does not for the bad performance group. This is because the good performance has leads to the improvement of net capital ratio for the well-restructured member cooperatives since there is little chance to have additional weakness. From this study we can check the proper selection of MOU items should be based on the analysis of its effect on the managerial improvement.

Critical Factors Affecting the Salaries of Employees of Manufacturing Enterprises in Vietnam

  • DO, Thi Tuoi
    • The Journal of Asian Finance, Economics and Business
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    • 제7권6호
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    • pp.485-494
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    • 2020
  • The study aims to identify and measure factors affecting the salaries of employees in manufacturing enterprises in Hanoi, the important area of Vietnam's economy. We conducted a questionnaire consisting of 31 observation variables with a 5-point Likert scale. Independent variables were measured from 1 "without effect" to 5 "strongly". Based on the literature review and results of interviews, a total of 350 questionnaires were sent to participants; 300 of them met the standards and were subject to be analyzed. The results of Exploratory Factor Analysis (EFA) and Multiple Regression Analysis (MRA) identify six main determinants influencing the salaries of employees in manufacturing enterprises in Hanoi, including Paying views of business leaders (PV), Financial ability of the enterprise (FA), Capacity of workers (CW), Capacity of the contingent of employees engaged in salary work (CC), Role of grassroots trade unions (TU), and State policies and laws on labor - salaries (STL). Based on the findings, some recommendations have been proposed to help the firm leaders design appropriate personnel policies for creating better job satisfactions for employees in the future. On this basis, the authors propose a number of recommendations to improve the salaries of employees in manufacturing enterprises in Hanoi.

회계정보시스템 아웃소싱의 결정요인과 성공요인에 관한 실증연구 (An Empirical Study on the Determinant Factors and Success Factors of Accounting Information Systems Outsourcing)

  • 정준수;송신근;천면중
    • Asia pacific journal of information systems
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    • 제11권1호
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    • pp.91-115
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    • 2001
  • Faced with tougher competition in global, organizations are pressured to improve organizational productivity, including information systems(IS) departments. Especially related to IS, trying to remain competitive and up-to-date in rapidly changing world is becoming a financial burden to many organizations. Through outsourcing, organizations can provide better services and acquire and maintain a competitive advantage. In recent years IS outsourcing related researches have appeared in trade and academic literature. However the research on accounting information systems(AIS) outsourcing is very little or limited. This study attempts to empirically test the relationship between determinant factors and the degree of accounting information systems outsourcing as well as the relationship between success factors and the interactions between the degree of accounting information systems outsourcing and outsourcing success. Based on the previous studies on IS outsourcing and its related theories, determinant factors(transaction characteristic, resource performance, and risk dependence) and success factors(monitor, participation, and vendor capability) were identified and their measures were developed. Empirical results demonstrate that the change in the degree of AIS outsourcing is determined by the specificity of accounting information asset, uncertainty, the effect of internal AIS, AIS cost-effectiveness, and cost increase risks, and that monitor and vendor capability are implementation factors determining the degree of outsourcing success.

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준지도 학습 및 신경망 알고리즘을 이용한 전기가격 예측 (Electricity Price Prediction Based on Semi-Supervised Learning and Neural Network Algorithms)

  • 김항석;신현정
    • 대한산업공학회지
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    • 제39권1호
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    • pp.30-45
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    • 2013
  • Predicting monthly electricity price has been a significant factor of decision-making for plant resource management, fuel purchase plan, plans to plant, operating plan budget, and so on. In this paper, we propose a sophisticated prediction model in terms of the technique of modeling and the variety of the collected variables. The proposed model hybridizes the semi-supervised learning and the artificial neural network algorithms. The former is the most recent and a spotlighted algorithm in data mining and machine learning fields, and the latter is known as one of the well-established algorithms in the fields. Diverse economic/financial indexes such as the crude oil prices, LNG prices, exchange rates, composite indexes of representative global stock markets, etc. are collected and used for the semi-supervised learning which predicts the up-down movement of the price. Whereas various climatic indexes such as temperature, rainfall, sunlight, air pressure, etc, are used for the artificial neural network which predicts the real-values of the price. The resulting values are hybridized in the proposed model. The excellency of the model was empirically verified with the monthly data of electricity price provided by the Korea Energy Economics Institute.

선박 의장 BOM을 Lifecycle을 고려한 BOM 통합 방안 연구 (Integration of Ship Outfitting BOM with Lifecycle Stages)

  • 김대석;이경호;이장현;이정민;이광;김진호
    • 한국CDE학회논문집
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    • 제16권3호
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    • pp.187-196
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    • 2011
  • Generally, BOM (Bill of Material) means a part list which is needed to manufacture or assemble a product or part. During manufacturing processes, BOM is inevitably required for most of enterprise processes such as design, procurement, production planning/control, resource planning, and financial works. Every manufacturing industry uses many kinds of BOM's that are adjusted to the requirement of functions of their work division. Moreover, BOM evolves in different forms according to the product development phases such as conceptual design; function design, detail design, and production design because it is necessary to use different product structures to keep product data generated throughout the lifecycle of a product. This includes all data and information related to the all the product development phases. Shipbuilding works also are processed and controlled based on BOM. However, effective maintenance of ship outfitting BOM data is getting difficult as the amount and complexity of data have increased due to variety and long lifecycle of ship. For the effective management of outfitting BOM data, two aspects must be considered. One is how to classify numerous BOMs type and the others how to display BOMs. So this study suggests a method to classify BOM types and propose two categories - Structure BOM, Display BOM. Base on this result, we propose the integrated ship outfitting BOMs model and analysis outfitting BOMs.

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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