• Title/Summary/Keyword: individual accountability

Search Result 33, Processing Time 0.026 seconds

The Study about The Relation of Environmental Accounting and Accountability (환경회계(環境會計)와 Accountability)

  • Park Lee-Bong
    • Management & Information Systems Review
    • /
    • v.10
    • /
    • pp.95-115
    • /
    • 2002
  • E.U(Europe Union) and I.S.O(International Standard Organization) have promoted environmental problems from an individual enterprise level to international level. E.U have practiced E.M.A.S(Environment Management Audit Scheme), they have explained environmental information to local residents by an environmental statement and they have introduced verification system by identification person. One year later, I.S.O have published ISO 14000 series by environmental audit in 1996. Modem enterprise must go well with profitability and sociality. Environmental accounting was appeared in order to agree with profitability and sociality. Environmental accounting is to solve environmental problems, to protect natural resources, to measure effect of environment, and to transmit information of environment. Accountability's theory must be based social fairness and systemic legality. We need the accountability in order to system of Environmental accounting. But the conception of environmental accounting and accountability are not defined in our country. Therefore the purpose of this study is to established the relation of environmental accounting and accountability.

  • PDF

Consumer Satisfaction with Green Credit Card Benefits: The Role of Environmental Self-Accountability and Eco-Label Involvement

  • Kim, Moon-Yong
    • International journal of advanced smart convergence
    • /
    • v.11 no.4
    • /
    • pp.170-176
    • /
    • 2022
  • Given the critical importance of enhancing the level of ESG practices, the current research examines the impact of credit card users' pro-environmental characteristics (i.e., environmental self-accountability, eco-label involvement) on their satisfaction with credit card benefits related to green life. That is, this research investigates whether consumers' satisfaction with green credit card benefits varies depending on their environmental self-accountability and eco-label involvement. Specifically, we predict that (1) for consumers with high (vs. low) environmental self-accountability, their satisfaction with credit card benefits related to green life will be higher (hypothesis 1); and (2) when consumers have high (vs. low) eco-label involvement, they will be more likely to be satisfied with credit card benefits related to green life (hypothesis 2). An online survey (N = 293) was conducted to test the two hypotheses. In support of the hypotheses, the results indicate that (1) respondents who had high (vs. low) environmental self-accountability were more satisfied with credit card benefits related to green life, and (2) respondents with high eco-label involvement, as compared to those with low eco-label involvement, reported greater satisfaction with credit card benefits related to green life. We suggest an important insight into how credit card companies approaching ESG issues can increase their consumers' satisfaction with green credit card benefits, considering consumers' individual characteristics such as environmental self-accountability and eco-label involvement.

A STUDY ON THE PREREQUISITE LEARNING THROUGH COOPERATIVE LEARNING

  • Oh, Hyeyoung
    • Korean Journal of Mathematics
    • /
    • v.20 no.4
    • /
    • pp.463-475
    • /
    • 2012
  • Cooperation is an essential element in mathematics education with independence. We observe cooperative learning and apply it to the education spot. We conducted cooperative learning experiment with students who were not ready for the prerequisite learning of college mathematics. We try to make up the prerequisite learning through collaborative learning to them. We discuss how cooperative learning affects the students who were not ready for the prerequisite learning of college mathematics.

A Study on the Outcome Indicators for Measuring Public Libraries´ Impact on the Community (공공도서관의 지역사회에 대한 영향력 평가 지표 개발에 관한 연구)

  • Cha, Mi-Kyeong
    • Journal of the Korean Society for Library and Information Science
    • /
    • v.37 no.4
    • /
    • pp.311-328
    • /
    • 2003
  • Outcome indicators measuring public libraries´ impact on the community and individual community members have a great utility on the accountability improvement better management and role enhancement. This study identifies such areas of demonstrating public library impacts as economic value, social contribution, and information literacy, by literature review. A framework pertinent to develop public library outcome indicators is suggested for implementing outcome based evaluation in an individual public library´s environment.

A Historical Approach to the Development of Democracy and the Archival Society in Korea (한국 기록관리와 '거버넌스'에 대한 역사적 접근)

  • OH, Hang-Nyeong
    • The Korean Journal of Archival Studies
    • /
    • no.11
    • /
    • pp.15-40
    • /
    • 2005
  • 'Governance' is a subject that is widely discussed these days in the government and the academic world. I think that the new concept, 'governance', is a strategy to develop the democracy of the society in its institutional and functional aspects. When we are going to discuss about governance, public records and their relationships, without understanding the meaning of 'public' in Korea, we cannot expect to discuss the matter precisely. It is said that Korean public service sectors are awash with authoritarianism and unreasonableness, and that they are at the center of seething corruption and bribe scandals. It is the legacy that the regimes adopted in the aftermath of the Japanese colonial rule for 35 years. The colonial legacy included not simply the practice of the Japanese colony, but also people who had collaborated the Japanese. The American military government and Rhee, Sung-Man regime also appointed the same officials to government posts. As was the same case in other areas including economy, press, education, politics, law, etc. In this point of view, "Righting historical wrongs", a controversial issue now in Korea, aims at establishing the right relationships between an individual and the public, and eventually laying the foundation of democracy for future generation, a procedure of achieving good governance. Apparently, Korea has made progress in developing democracy, as well as in reforming the government policy and organization. Many independent commissions are performing the projects instead of the government institutions that mandated to do the job, but has not played their roles. The e-government projects in Korea was launched in 2001 by the former administration. However, the confusion of records-management after the promulgation of the act is the result of the lack of strategy and the inconsistency of the vision. Good record-keeping supports effective, transparent and accountable government. Accountability is a key element of good governance. It is a recognized fact that without information, there is no guidance for decision-making, and accountability. Thus without records, there is no accountability for the decisions of actions. Transparency means that the decisions taken and their enforcement are carried out based on led-out rules and regulations. When both accountability and transparency are non-existent, good governance is bound to fail. Archival institutions have to give an attention to inner-governance because of the new trend of archival practice, namely 'macro-appraisal'. This 'macro-appraisal' is a kind of a functions-based approach. However, macro-appraisal focuses not just on function, but on the three-way interaction of function, structure and citizen, which combined reflect the functioning of the state within civil society, that is to say, its governance. In conclusion, the public and democracy are major challenges in the Korean society. The so-called good governance requires good record management. In this respect, records managers are in the front line of instituting good governance, and achieving better public and democracy for future generation, a procedure of achieving good governance.

Design and Implementation of Web-Based Cooperative Learning System Co-Net

  • WANG, Kyungsu
    • Educational Technology International
    • /
    • v.6 no.1
    • /
    • pp.103-119
    • /
    • 2005
  • This study investigated to designand implement web-based collaborative learning system Co-Net and map out students' learning procedure using the system, based upon Student Team Achievement Division (STAD Slavin, 1990, 1996). There are technical process and instructional considerations to be made during the design process. The former are those that concern equipment requirements and specifications and include Ease of Use, Speed of Access, and Flexibility. On the other hand, instructional considerationsare concerned with the delivery and access of instructional materials and their outcomes on learners. They are cooperative interactions within groups and group heterogeneity, learner control, group incentives, individual accountability, equal opportunity for earning high scores and contributing to group effort, task specialization, and competition among groups. A web site for a virtual learning environment designed and built by the authors and known as Co-Net is then explained along with the whole process learners inside the environment. The main page of Co-Net consists of 15 menus to implement cooperative learning process. The cooperative learning activities using 15 menus are composed of six phases (1) preparation of the new knowledge (2) presentation of the new knowledge (3) knowledge assimilation and application (4) team and individual evaluation (5) team and individual recognition Throughout the five phases, the appropriate use of cooperative learning techniques has been shown to have both academic and social benefits to learners.

The Instructional Influences of Cooperative Learning Strategies: Applying the STAD Model to High School Chemistry Course (협동학습 전략의 교수효과: 고등학교 화학 수업에 STAD 모델의 적용)

  • Noh, Tae-Hee;Cha, Jeong-Ho;Lim, Hee-Jun;Noh, Suk-Goo;Kwon, Eun-Jue
    • Journal of The Korean Association For Science Education
    • /
    • v.17 no.3
    • /
    • pp.251-260
    • /
    • 1997
  • The instructional influences of cooperative learning strategies, which emphasize mutual interdependency of learners, group goal, and individual accountability, upon students' achievement, the attitude toward science instruction and the perception of learning environment were investigated. Before instruction, the prior knowledge test about atoms and molecules, the test of attitudes toward science instruction, and the perception questionnaire of learning environment were administered, and the grade in the previous mathematics course was obtained. These scores were used as covariates. Mid-term examination score was used as blocking variable. For instruction, three different strategies-traditional individual learning, small group learning, and cooperative learning-were used and teaching materials for the units of mole and stoichiometry were also prepared. After instruction, the researcher-made achievement test, the test of attitudes toward science instruction, and the perception questionnaire of learning environment were administered. The perception questionnaire of group activities was also administered to the two treatment groups. In the quantitative subtest, the scores of cooperative learning group and small group learning group were significantly higher than those of traditional individual learning group. However, the cooperative learning group's scores in the achievement test and the qualitative subtest were significantly higher than those of small group learning group and traditional individual learning group. The students in the cooperative learning group were found to have the most positive perception of learning environment but to have similar attitudes toward science instruction. No interaction between the treatment and the level of the previous achievement was found in any of the analyses. In the perception questionnaire of group activities, students in both small group learning group and cooperative learning group exhibited positive perception of group activities. However, students in the cooperative learning group tended to think that their activities were related with their group's success. Educational implications are discussed.

  • PDF

A Study of Securing various Financial Resources for the Financial Stability of the Private Colleges (대학의 재정 안정화를 위한 재정확보에 관한 연구)

  • Roh, Kyung-Ho
    • Management & Information Systems Review
    • /
    • v.19
    • /
    • pp.49-81
    • /
    • 2006
  • The private college education plays a crucial role both in training and supplying manpower needed for national economic growth and in increasing employability and personal labor earnings of individual workers. In oder for private college education to effectively respond to the rapid changes in industrial and occupational structures, it is necessary to secure appropriate level of investment funds and manage them efficiently. For this, it is required to discuss the structure, magnitude and management mechanism of the current private college education finance, changes in future demand for private college education and resultant changes in budget estimates, and new financial resources and allocation schemes. This study attempted to analyze current status and problems of private college education finance in Korea and, based on this analysis, to suggest future policy directions to improve private college education finance system. In order to make the private college education system in Korea competent and competitive enough to survive in international market, it is prerequisite to provide enough budget for the private college education and to manage the private college education finance in more efficient ways. First, for securing the adequacy and stability of investment budget for the private college education, it is recommended to 1) increase the government budget and put emphasis on the private college education; 2) diversify financial resources and induce financial contribution from private sector such as school juridical persons and enterprises. Second, for higher efficiency of financial management, it is recommended 1) make valid allocation standards and mechanism; 2) introduce competition system; 3) develop and utilize evaluation mechanism for the private college education finance to check adequacy, efficiency, accountability, and effectiveness; 4) apply consumer-oriented financial management scheme. In addition to the above policy measures, it is necessary to 1) make scientific forecasts of industrial and occupational structures periodically and apply these analyses to medium & long-term the private college education planning; and 2) redesign budget accounting system and develop the private college education performance indicators for the evaluation of accountability of the private college education institutions and administration institutes.

  • PDF

A Study on Membership for the Development of Individual Supporters in Art Museums (미술관 개인 후원자 개발을 위한 멤버십 연구)

  • Lee, Inseon;Yang, Jiyeon
    • Korean Association of Arts Management
    • /
    • no.56
    • /
    • pp.89-117
    • /
    • 2020
  • In order to secure sustainable financial resources and to attract more key supporters, today's art museums are trying to further develop individual sponsorship. The purpose of this study is to explore the direction of membership programs by considering membership as the first step for the development of individual supporters for art museums. Although it is not easy to generate substantial profits within a short period through membership, art museums can secure supporters who empathize with and participate in their mission and activities by developing individual supporters through membership. The new trends of support, which has emerged as a stream of "new philanthropy" since the 1990s, indicate that the needs and motivations of individual supporters are changing. This has great implications for the direction of the development and operation of membership programs at art museums. This study investigated the role, method, and direction of the development of individual supporters through membership by conducting a theoretical review and a case study on the membership programs and individual sponsors of art museums. In addition, the study analyzed the cases of the Cleveland Museum of Art, the Art Institute of Chicago, and the Museum of Modern Art in the United States, which have continuously attempted new approaches and improved membership programs based on a long history of membership operation and individual support, by centering on the new attributes of philanthropy, including participation and involvement, accountability, and transparency. Based on the results, implications and suggestions for Korean art museums were derived. Amid the lack of art museums' membership programs and academic research, this study has significance in exploring the direction and prerequisites for membership for the development of individual supporters.

A Study on the Construction of Consulting Supervision Model and the Development of Evaluation Indicators in School Libraries (학교도서관컨설팅 장학 모형 구안 및 평가지표 개발에 관한 연구)

  • Park, Ju-Hyeon;Hong, Hyun-Jin
    • Journal of Korean Library and Information Science Society
    • /
    • v.45 no.1
    • /
    • pp.217-248
    • /
    • 2014
  • The purpose of this study is to construct the school library consulting supervision model and to develop the evaluation indicators of school libraries in Korea. Individual School library should contribute from school educational objectives to national level educational objectives. When school libraries have accountability, consulting supervision and evaluation for the school library education is needed. School library consulting supervision model was developed with seven components. School library evaluation index is proposed with seventy-two indicators in six categories. Results of the evaluation will be able to take advantage consulting supervision.