• 제목/요약/키워드: individual accountability

검색결과 33건 처리시간 0.028초

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

  • 박이봉
    • 경영과정보연구
    • /
    • 제10권
    • /
    • 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
    • /
    • 제11권4호
    • /
    • 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
    • /
    • 제20권4호
    • /
    • 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.

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

  • 차미경
    • 한국문헌정보학회지
    • /
    • 제37권4호
    • /
    • pp.311-328
    • /
    • 2003
  • 공공도서관이 지역사회에서의 위상을 확립하고 책임성을 제고하기 위하여서는 공공도서관 활동의 결과로 나타난 지역사회와 지역주민에 대한 영향력을 구체적으로 제시할 필요가 있다. 본 연구에서는 문헌 연구를 통하여 공공도서관의 영향력을 경제적 가치, 사회적 공헌, 그리고 정보 능력의 향상 등 세 영역으로 나누어 설명하고, 각각의 측정 방법들을 소개하였다. 마지막으로, 영향력 측정에 사용 가능한 결과 지표(outcome indicators)와 그 개발 과정을 분석하고, 우리나라 공공도서관에 적용이 가능한 지표의 개발 방안을 제시하였다.

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

  • 오항녕
    • 기록학연구
    • /
    • 제11호
    • /
    • 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
    • /
    • 제6권1호
    • /
    • 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.

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

  • 노태희;차정호;임희준;노석구;권은주
    • 한국과학교육학회지
    • /
    • 제17권3호
    • /
    • 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

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

  • 노경호
    • 경영과정보연구
    • /
    • 제19권
    • /
    • 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

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

  • 이인선;양지연
    • 예술경영연구
    • /
    • 제56호
    • /
    • pp.89-117
    • /
    • 2020
  • 오늘날 미술관의 지속가능한 재원 확보와 핵심 지지자를 확대하는 차원에서 개인 후원 개발에 대한 필요성이 높아지고 있다. 본 논문은 멤버십을 미술관 개인 후원자 개발을 위한 첫 단계로 보고 개인 후원자 개발을 위한 멤버십 운영의 방향을 모색하는데 목적이 있다. 멤버십 운영으로 단기간에 실질적인 수익을 창출하는 것은 쉽지 않으나 미술관은 멤버십을 통한 개인 후원자 개발을 통해 미술관의 미션과 활동에 공감하고 참여하는 지지층을 확보할 수 있다. 1990년대 이후 '새로운 박애주의' 흐름으로 나타나는 후원의 새로운 경향들은 개인 후원자의 요구와 동기가 변화하고 있음을 말해주며, 이는 미술관의 멤버십 개발 및 운영 방향에 시사하는 바가 크다. 이 논문에서는 미술관 멤버십과 개인후원자에 대한 이론적 검토와 사례 연구를 통해 멤버십을 통한 개인 후원자 개발 역할과 방법, 방향을 모색하였다. 멤버십 운영과 개인 후원의 오랜 역사를 가지고 새로운 시도를 지속하며 멤버십 프로그램을 고도화해 온 미국의 클리블랜드 미술관, 시카고 미술관, 뉴욕 현대미술관 멤버십의 사례를 새로운 박애주의적 속성인 참여와 관여, 책무성과 투명성에 초점을 두고 분석하였다. 이를 바탕으로 국내 미술관을 위한 시사점과 제언을 도출하였다. 미술관 개인 후원 및 멤버십 제도 운영과 이에 대한 학술적 연구가 미흡한 상황에서 본 논문은 개인 후원자 개발을 위한 멤버십의 방향성과 실행 조건을 모색한 의의가 있다.

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

  • 박주현;홍현진
    • 한국도서관정보학회지
    • /
    • 제45권1호
    • /
    • pp.217-248
    • /
    • 2014
  • 이 연구는 학교도서관컨설팅 장학 모형을 구안하고 학교도서관 문제진단을 위한 평가지표를 개발하는 데 목적이 있다. 학교도서관은 공교육 시설로서 단위학교의 교육목표로부터 국가수준의 교육목표 달성에 이바지해야 한다. 학교도서관이 학교도서관교육의 질을 향상시키고 학교교육을 개선해야 하는 책무성을 가지고 있다고 할 때, 학교도서관교육을 위한 컨설팅 장학과 평가가 필요하다. 이에 7개의 구성요소로 학교도서관컨설팅 장학 모형을 구안하였고, 시 도교육청 평가, 학교평가, 학교도서관평가 영역과 지표를 분석하고 종합하여 6개의 평가영역과 72개의 평가지표를 제시하였다. 평가기관은 자관 교육목표에 따라 제시된 평가지표를 취사선택하여 사용할 수 있으며, 평가결과를 컨설팅 장학에 활용할 수 있을 것이다.