• Korean Business Review
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• v.21 no.1
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• pp.37-49
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• 2008

Many sports organizations have been founded due to the Increasing demand for sports with the development of leisure culture. As a social institution for sport facilitation, sports organizations should assure rationality and transparence of finance and operation by introducing a system for financial reporting as usually adopted for a profit-making corporation. Also, general regulations on the tax obligation in sports organizations have to be formulated more clearly. This study tried to derive some implications for the accounting and taxation obligations in Korean sports organizations based on a basic model of public sports organizations, formed with a profit-making organization and satisfying the requirements of public interest as regulated by German taxation law.

• The Journal of the Korea Contents Association
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• v.9 no.8
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• pp.324-332
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• 2009

It a very important part to keep a good relationship with supporters to promote the activities smoothly in non-profit-making organizations. The donation, a financial source of non-profit-making organizations, and the volunteer activities of supporters are also born from the identity with the supportive organizations. This research is a study about the relationship sustainability with supporters and supportive organizations, which is practiced with the variables of image, service quality, ethics, activity, satisfaction, trust, and intent of sustaining their support of supportive organizations. This research aims at making the model of relationship-sustaining intent of supporters and supportive organizations on the bass of the relationship between the conceptual definition about supportive activities and the variables influencing the supportive activities, and at suggesting the marketing points of non-profit-making organizations on the base of the model. This is because the concept of service quality about non-profit-making organizations has not been formed yet, and so it does not influence the trust or the satisfaction. Other assumptions seemed to have some relationship. As a result, in order to increase the intent of sustaining support and the trust in organizations, they need to inform supporters of the image or the results of activities by means of active marketing activities.

• Journal of Agricultural Extension & Community Development
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• v.18 no.3
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• pp.665-691
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• 2011

The implementation of an place-based rural policy requires changes in the intra-governmental relations and between the public and private sectors and civil society. Over the past decades, Japan has been increasingly devolving and decentralizing public responsibilities and resources to sub-national government levels. There is assumption that such transfers produce more efficiency in terms of public management and create better conditions for economic development. At the same time, these transfer respond to new expectations of citizens and civil society to participate more closely in the democratic decision-making process. Coordination is also needed at the local level to integrate sectoral approaches, to involve private partners and to achieve the appropriate geographic scale. Local public and private actors join a partnership and pool knowledge and resources. This type of local partnership is characterized by the participation of different actors, including municipalities, sub-regional government institution and development agencies. The participation of private actors(private firms, cooperatives, associations, non-profit organizations, farm organizations, other categories organizations, etc,) is also important.

• Journal of the Korea Convergence Society
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• v.10 no.1
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• pp.227-238
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• 2019

In this study, we investigate the effects of disclosure and high-quality audit on donations to charitable organizations in Korea. We find that the mandatory disclosure of financial information and high-quality audit is significantly and positively related to donations to charitable organizations. We also find that charitable organizations audited by Big 4 audit firms have greater likelihood to receive more donations, compared to those audited by non-Big 4 audit firms. Furthermore, we find that those positive associations are more pronounced for smaller charitable organizations. Collectively, those results imply that, as in the profit-making sector, disclosure and high-quality audit play a critical role in enhancing accountability and transparency of financial reporting and revenue for charitable organizations.

• Journal of the Korean Dietetic Association
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• v.10 no.4
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• pp.452-466
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• 2004

The purpose of this study was to assess the use of food materials at elementary school in Busan area and provide school meal management with basic data to improvement of guideline. A survey was done by e-mail with a set of questionnaires, which was responeded by 122 dietitians in elementary school foodservice. The results were as follows; Sixty percent of the dietitians though to the general imported food materials had to use. Regarding mean score of using the imported food materials; safety was 2.12/5.00, freshness 2.48/5.00, sanitation 2.68/5.00, nutrition 2.73/5.00, preference 2.93/5.00, external form 3.09/5.00, package 3.12/5.00, and price 3.63/5.00. Thirty seven percent of the dietitians had purchase the pro-environment farm products(PEFPs) and 32.0% of them purchased those products for the students' health. But 52.4% could not purchase to the PEFPs because of expensive price. They had negative opinions about deficient supplying of PEFPs 4.51/5.00, too expensive price 4.34/5.00, and the truth or false in source of PEFPs 3.96/5.00. Most of them perceived that using the PEFPs had to apply the step by step. Among of them, 33.9% had the knowledge of PEFPs, but 16.4 of them did not know to the PEPPs. 57.4% of them hoped to purchase the food materials through a center of supporting school meal servcie(it called non-profit-making organizations).

• Land and Housing Review
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• v.5 no.4
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• pp.225-234
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• 2014

Because of their nature as public facilities, demands that former military facilities be utilized for the public welfare are increasing, thereby leading to an increase in cases in which these military facilities are reestablished as parks. Cases in which former military bases were reestablished as public parks were analyzed; as a result, several implications were derived. First, the objectives of public park projects should be examined from the perspective of the concept of urban regeneration and regional revitalization. Moreover, it is necessary that profits are yielded and that regional identity and history are reproduced through reusing existing facilities as much as possible rather than entirely remodeling former military sites. As parks become larger in size, bases should be reorganized into complexes rather than single facilities or programs. It is also necessary that parks be established in stages considering the enormous expenses required for building public parks. Consequently, because the special characteristics of military facilities can lead to insufficient on-site investigation in the process of establishing parks, thereby incurring a vast amount of costs for design adjustment and contamination disposal, this should be considered in advance. A method of delegating the development rights to partial sites to private businesses and supplementing the costs of park establishment and maintenance with development benefits should be examined. In addition, given that there are various interests and stakes in former military bases, a method of operating a public-private cooperative decision-making organization during project execution should be considered. Finally, policies related to urban parks need to be improved in order to raise funds, expand profitable businesses, facilitate social services and sponsorship, and encourage the participation of trusts and non-profit organizations in park operation and management.

• Journal of Korea Society of Industrial Information Systems
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• v.14 no.4
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• pp.163-182
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• 2009

The BSC(Balanced Scorecard), a strategic performance evaluation system, has drawn attention as an innovative tool for improving an organization's performance. Recently, the Korean government has recognized the advantages of the BSC and encouraged public enterprises to implement the BSC. However, it has been pointed out that many public enterprises have faced difficulties in constructing and operating the BSC due to lack of clear understanding, a complex environment of performance evaluation, and inherent features of organizational culture. Therefore, this study analyzed a project case of a public enterprise, Korea Southern Power (KSP), which has ever been assessed as an excellent organization in implementing BSC and managing performance. This paper provides procedures, activities, resources (manpower and time), and decision-making issues and criteria required for implementing BSC, along with real project outcomes of the company. Such project details are expected to be used as helpful guidelines for public or non-profit organizations's BSC implementation. Furthermore, the KSP's efforts to cope with its problems and implications derived from the efforts are also expected to help other organizations construct and operate the BSC effectively.

• CRM연구
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• v.3 no.2
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• pp.43-68
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• 2010

One of the recent research trends that universities are increasingly adopting the concept of 'customer' and the customer-oriented strategy has urged us to research enterprise-wide CRM strategy adaptable to university administration. As the first step of CRM strategy for university management, we try to validate the difference of CRM strategic factors among university types. Drawing upon both CRM process and customer equity drivers, which have been recognized as core frameworks for CRM strategy, we developed those survey instruments adoptable into university industry, and validated statistically-significant difference among 12 types of university group constructed by the levels of university evaluation and the location of the universities. We collected 261 responses from 177 universities from all over the country and analyzed the data to see the levels of CRM processes consisting of customer acquisition, retention, and expansion, and customer equity drivers consisting of value equity, brand equity, and relationship equity by using multivariate ANOVA(MANOVA). The result confirms the explicit differences of the levels of CRM processes and customer equity drivers between the groups by university evaluation levels(high/middle/low). However, the analysis failed to show the significant differences of those between the group by university locations(the capital/the suburbs/the six megalopolises/other countries). More specifically, the level of activities for customer acquisition and retention of the universities in the higher-graded group are significantly different from those in the lower-graded group from the perspective of CRM process. In terms of customer equity drivers, the levels of both brand equity and relationship equity of the higher-graded group are significantly higher than those of both middle and lower-graded group. In addition, we found that the value equity between the higher and lower-graded groups, and the brand equity between the middle and lower-graded groups are different each other. This study provides an important meaning in that we tried to consider CRM strategy which has been mainly addressed in profit-making industries in terms of non-profit organization context. Our endeavors to develop and validate empirical measurements adoptable to university context could be an academic contribution. In terms of practical meaning, the processes and results of this study might be a guideline to many universities to build their own CRM strategies. According to the research results, those insights could be expressed in several messages. First, we propose to universities that they should plan their own differentiated CRM strategies according to their positions in terms of university evaluation. For example, although it is acceptable that a university in lower-level group might follow the CRM process strategy of the middle-level group universities, it is not a good idea to imitate the customer acquisition and retention activities of the higher-level group universities. Moreover, since this study reported that the level of universities' brand equity is just correlated with the level of university evaluation, it might be pointless for the middle or lower-leveled universities if they just copy their brand equity strategies from those of higher-leveled ones even though such activities are seemingly attractive. Meanwhile, the difference of CRM strategy by university position might provide universities with the direction where they should go for their CRM strategies. For instance, our study implies that the lower-positioned universities should improve all of the customer equity drivers with concerted efforts because their value, brand, and relationship equities are inferior compared with the higher and middle-positioned universities' ones. This also means that they should focus on customer acquisition and expansion initiatives rather than those for customer retention because all of the customer equity drivers could be influenced by the two kinds of CRM processes (KIm and Lee, 2010). Surely specific and detailed action plans for enhancing customer equity drivers should be developed after grasping their customer migration patterns illustrated by the rates of acquisition, retention, upgrade, downgrade, and defection for each customer segment.

• Journal of the Korean Institute of Rural Architecture
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• v.17 no.3
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• pp.55-62
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• 2015

Recently as return farmers has been increased rapidly, the introduction of a system of rental housing is being considerated in order to induce regional fixation. It was examined organizational management, business scope of rural type rental housing, management role, through the analysis about the management realities of the business of similar form Rural-Fishing New Town project. Jangseonggun and Hwasungun have maneged rental housing 280ho in Rural-Fishing New Town project. It is large village among Rural Rental Housing. And these counties have organized the complex on a large scale among the rental housing. Local governments have managed and operated directly, also these governments have two different methods for the co-management, and the way of making payment. Rental housing management services are divided into rental management, housing management, tenant management. Rental management services such as residents of recruitment, tenants and retreat, rent collection and the storage, management and leasing promotion of the cantilever, surveys of residents. Housing management services such as check of various facilities, maintenance and maintenance work, security and cleaning and daily facility management. Tenant management is life management in connection with housing welfare. In the rural type of rental housing, there are few cases to operate a management office. It is often supplied by rental housing to buy a house or vacant land within the existing village. In this case, by utilizing community facilities within the existing village instead of establishment of extra facilities,It doesn't need to make payment for maintenance fee. In the smaller complex than No. 20, it is self-managed by the tenants in order to reduce the administrative costs and specify the necessary municipal manager. Organization form can be maneged directly from local governments and part of for the management of the building can be employed a mixed management system to delegate management to private organizations such as non-profit organizations or neighborhood association. Tenant management helps people who move in a rental house live on stable circumstance in there area by connection with the program of life support.