• 재무관리논총
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• 제2권2호
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• pp.315-344
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• 1995

The relationship of information flow and market price formation are central to the basic tenets of financial economics. Whereas information is usually treated as being either public or private(monopolistic), most empirical studies focus on the price effects of public announcements. More recent research has centered more on the role of private information, such as insider trading, in efficient pricing and whether such trading increases investor welfare. Typically, 'insider trading' refers to an officer that trades in his/her company's shares. Insider trading, however, also refers to anyone who generates private, albeit costly, information concerning a stock's fundamental value. Normally, such insider activity is more difficult to ascertain. One way in which negative information is revealed is through short-selling activity, especially the monthly short-interest positions reported by the national stock exchanges. Diamond and Verrecchia(1987) provide a theoretical paradigm that predicts a negative price adjustment upon announcement of n company's monthly short interest, if the short interest displays an unusual increase and is correlated with negative information that is not yet public. Empirical studies of the short-run, negative price effect predicted by Diamond and Verrecchia find mixed results. One explanation is that the time period studied is too short for the market to absorb the informational content of these announcements. One reason is that these announcements are an ambiguous signal that requires more individuals and time to collect and act on the same information before full revelation occurs or before the implicit information becomes publicly known. This 'long delayed reaction' also serves as a motivation for related research on the wealth effect of mergers, share repurchases, and initial equity offerings in which long-run performance differs from the initial, short-run reaction to such announcements or offerings.

• 디지털융복합연구
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• 제15권2호
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• pp.1-9
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• 2017

이 연구의 목적은 민간보육시설의 재정관리에 관한 시설장들의 주관적 인식을 유형화하고 그 특성을 파악하는 것이다. 유형별 특성을 통해 민간보육시설의 효율적인 재정관리와 보육서비스의 질 향상을 위한 방안을 모색하는 것이다. 민간보육시설의 재정관리와 관련된 엄선된 25개의 진술문을 가지고 27명의 시설장들에게 Q 분류를 하게한 결과 세 가지 유형이 도출되었다. 첫째, '재정 독립형'은 민간보육시설을 위한 재무회계규칙이 개정되어야 하며, 민간보육시설의 특수성과 독립성을 보장해야 한다는 유형이다. 둘째, '공보육형'인데 민간보육시설에 대한 정부지원이 국공립보육시설에 대한 지원만큼 이루어져야 한다는 유형이다. 셋째 유형은 '사업별 지원형'으로 민간보육시설의 규모, 특성에 부합하는 규정을 제정하고, 그에 따른 지원을 해야 한다는 유형이다. 연구결과를 토대로 한 함의와 보육정책 발전방안을 제시하였다.

• 한국지역사회생활과학회지
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• 제19권2호
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• pp.245-265
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• 2008

The Lifelong Learning City Project has made quantitative expansion as well as qualitative growth since 2001 but the project has been criticized by academic scholars and field practitioners. The Lifelong Learning City Project is a national policy project which has been promoted by the Ministry of Education and Human Resources Development and should be required to make production profits proportional to the amount of public finance. The Lifelong Learning City Project is a community development project intended to promote growth and progress by supporting the community in lifelong learning endeavors. Therefore, the community development theory could offer guidelines to the Lifelong Learning City Project. Based on this assumption, this study intends to investigate the Lifelong Learning City Project at the national, city, and county levels using the community development theory. The improvement methods of the Lifelong Learning City Project are role allotment between national and wide level projects supporting organizations, and the establishment of a system and a long term project policy. In addition, the project is to have a more systematic performance. It is to enhance opportunities for community members' participation, and practice in planning, performance of learning, and the proper performance in regard to the community conditions and specificity. The most important goal of the Lifelong Learning City Project is to support the empowerment of community members by making opportunity planning, practicing and sharing lifelong learning more accessible.

• 한국병원경영학회지
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• 제22권2호
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• pp.1-16
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• 2017

1) Purpose: The goal of this study is to examine the association between independent external financial audits and uncompensated care. Not-for-profit hospitals are required to provide uncompensated care in return for tax exemption. These tax exemption benefits are applied to all activities that contribute to the enhancement of uncompensated care. However, some researchers argue not-for-profit hospitals do not provide uncompensated care as expected by their tax exemption. Thus, this paper examines whether independent external financial audits can help the not-for-profit hospitals to function as designed and ultimately for meeting the objectives of the not-for-profit organization, which are the clearest examples of charitable activities performed by not-for-profit hospitals. 2) Methodology: Panel data analysis was utilized with fixed effect using California hospital financial data from 2002 to 2011. 3) Findings: We found that hospitals receiving independent external financial audits provide more uncompensated care than their counterparts which do not receive audits. 4) Practical Implications: Not-for-profit hospitals provide uncompensated care to people in welfare blind spots. Therefore, they fulfill what governments cannot afford, and play a social role as a ʻnonprofitʼ organization with independent external financial audits.

• The Journal of Asian Finance, Economics and Business
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• 제7권8호
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• pp.645-651
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• 2020

The concept of social entrepreneurship (SE) is gaining attention in developing economies for the purpose of greater societal welfare maximization. Still, findings in the field of SE studies have been riddled with conflicting results and counterstatement. Also, the determinants of developing SE are not robustly investigated in developing economies like Bangladesh. This context has mobilized the authors of this current study to focus on determining student's intention to pursue SE as their career choice. Hence, the study aims to examine the predictive determinants of social entrepreneurial intentions (SEI) among Bangladeshi students. The study has investigated the influence of entrepreneurial self-efficacy, social support, prior experience, and educational support on SEI. The survey was conducted from a public university of Bangladesh, and 231 students participated in the study. Questionnaire items under each construct variable have been adopted from pre-tested research studies. Five-point Likert scale questionnaire was applied to measure the variables. SPSS version 23.0 has been used for statistical analysis through which correlation and multiple regression analysis were conducted to measure the impact of the independent variables on SEI. Results exhibited that self-efficacy, social support, and educational support positively and significantly predicted SEI, while prior experience does not influence SEI.

• 교육시설 논문지
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• 제27권3호
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• pp.25-31
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• 2020

The reasons for studying the case of Japan are as follows. First, the increases in the aged population is similar to the case of Korea, and consumers are aging as the population ages. Second, the structure of industry in Japan is very similar to Korea, which describes the fact that the share of the manufacturing industry decreases but the service industry (e.g., medicine, finance, and insurance) increases. Third, Japan is considered as the best predictive model for forecasting the future of closed schools in Korea because the GNI gross income per capita is relatively close to the one of Korea among the several neighboring countries. The purpose of this study is to analyze the current extent of utilizing closed schools in Japan and, based on the analysis, to provide basic data on the use of closed schools in Korea in the future. The types of closed schools can be classified into education facilities, social welfare facilities, cultural facilities, public sports facilities, income growing facilities, and others. Based on the classification, the analyses of the characteristics of each type for the facilities are presented. and When the utilization status of closed schools in Japan is analyzed, 363 schools were utilized (51.4%) in 2003, means the lowest utilization rate of the target year, after that 4198 schools (70.6%) were utilized in 2015. The utilization ratio is steady increased.

• The Journal of Asian Finance, Economics and Business
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• 제8권4호
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• pp.381-389
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• 2021

This study aims to examine the effect of strategic planning, human resource management, and asset management on increasing the productivity of the rural economy. This research is a quantitative approach. The research sample was carried out by simple random sampling and data collection using a questionnaire so that 129 respondents were determined. The research test was conducted using multiple linear regression with the OLS (Ordinary Least Square model. The results obtained were that strategic planning, human resource management, and asset management had a significant positive effect on increasing the productivity of the rural economy. This shows that strategic planning is the most important thing in industry, companies, or organizations as a guideline to achieve optimal performance. In addition, human resource management and asset management are positive supports for increasing the economic productivity of rural communities to achieve welfare goals. This research proves that strategic planning must be carried out by considering the existing potential, both sources. natural resources, human resources, and economic resources Meanwhile, human resource management and asset management are mandatory to support the sustainability of an organization or company so that the benefits of the study as study material in strategic decision making, both in business and public policy.

• 사회복지연구
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• 제40권1호
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• pp.297-322
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• 2009

아동정책은 주로 보건복지부에서 요보호아동을 위한 사후적인 복지제도를 중심으로 집행된 반면 청소년정책은 국가청소년위원회에서 일반청소년을 위한 육성제도를 중심으로 실시되어 왔다. 하지만 아동청소년정책의 부처별 산발적 추진으로 인해 서비스 중복 현상이 나타나고 정책의 체계적 집행이 부족하였다. 따라서 일관성 있는 아동청소년정책의 추진을 위해 이명박 정부에서는 국가청소년위원회를 보건복지가족부로 흡수하면서 아동청소년정책의 통합작업을 진행하고 있다. 본 연구에서는 아동청소년정책에서 통합의 의미가 무엇인지, 이명박 정부의 전달체계 통합방안의 문제를 검토하고 이를 보완하기 위한 방안이 무엇인지를 제언하였다. 바람직한 통합정책을 추진하기 위해서는 부처통합에 따른 보건복지가족부내의 아동정책과 청소년정책의 단순 결합을 넘어서 국가 전체의 인적자원개발계획과 경제정책을 고려하여 통합적인 아동청소년정책이 수립되도록 전면적인 재설계가 필요하다. 또한 정책대상의 비효율적인 중복이 강조되기보다는 정책의 공공성과 적정예산의 확보를 위해 아동청소년정책예산의 획기적인 증가가 선결되어야 한다는 점이 강조되었다.

• 한국방재학회 논문집
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• 제10권1호
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• pp.57-63
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• 2010

오늘날 행정 환경의 전반적인 변화에 따라 소방 서비스에 대한 국민들의 욕구는 점차 높아가고 있고, 그에 대응한 소방재정의 수요 역시 지속적으로 증가하고 있다. 그러나 현재의 소방재원 마련을 위한 재정구조는 이러한 환경변화를 대응하기에는 많은 문제점과 한계를 가지고 있다. 우리나라 소방서비스는 기본적으로 광역행정체제에 의해 공급되고 있고, 그 대표적인 재원이 소방공동시설세이다. 그러나 소방공동시설세는 현재 소방재정의 30%정도에 불과한 실정이다. 또한 소방과 관련하여 지방교부세, 국고보조금 등 재정조정제도가 마련되어 있지만 이 역시 특별교부세의 축소로 인해 오히려 소방재정의 악화를 가져왔다. 또한 현행 소방공동시설세는 과세대상의 협소와 낮은 세율구조로 인해 재원 확충에는 한계를 가지고 있으며, 가장 직접적으로 소방서비스를 제공받고 있는 기초자치단체는 무임승차자가 되어 있는 실정이다. 이에 본 연구에서는 양질의 소방서비스를 제공하기 위해 필수적이라 할 수 있는 안정적인 소방재정의 확충을 위한 방안을 마련하는데 목적을 두고서 연구를 진행하였다. 이를 위해 현행 소방재정의 현황을 분석하여 그 문제점을 제시한 후 부족한 소방재정을 안정적으로 확보하기 위한 방안을 제시하였다. 구체적으로는 소방공동시설세의 확대개편을 통한 확충방안으로 과세대상과 부과방법의 개선 및 세율구조의 개편을 제시하였고, 지방세법의 개정을 통한 확충방안으로 보통세로의 보상세의 신설과 목적세로의 소방안전세의 신설, 그리고 소방공동시설세관리특별회계의 신설 등을 제시하였다.

• Journal of Nutrition and Health
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• 제48권3호
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• pp.221-227
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• 2015

우리나라의 노인 대상으로 식생활지침 실천도 점수에 따른 치매 유병률의 차이를 분석한 결과, 치매 노인군이 정상노인군에 비해 나이가 유의하게 많았고, 성, 체격, 그리고, 식사속도, 식사를 거르는 횟수, 편식 등 식생활 특성에는 정상 노인군과 유의한 차이가 없었다. 식생활지침 세부 실천지침 중에서 다양한 식품군 섭취, 규칙적이고 안전한 식사, 음주, 가벼운 운동부분에서 치매노인군의 실천도가 정상노인군에 비해 낮았고, 그 외의 문항에서는 유의한 차이가 없었다. 식생활지침 실천도 점수가 높을수록 치매 유병률이 낮은 경향을 보였다. 요약하면 어르신을 위한 식생활지침의 실천도가 높을수록 알츠하이머형 치매의 위험이 감소하므로, "어르신을 위한 식생활지침 (보건복지부, 2011)" 실천도를 높이는 것이 알츠하이머형 치매 예방에 도움이 될 수 있으며, 향후 알츠하이머형 치매 예방을 위한 식생활 지침의 기초자료로 활용할 수 있을 것으로 사료된다.