• 대한안전경영과학회지
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• 제13권3호
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• pp.199-208
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• 2011

Environment standards can be used as a foundation of environment administration (specific expression of political goals or quantitative evaluation standards of political effects). When environment adminstration improves severe air or water pollution rapidly, the environment standard can work effectively to show the goals specifically and clearly. The environment index which is designed to evaluate environment systems, should be established to express the environment system generally. To realize sustainable development, the sustainable indexes usually consisting of these three areas in that harmony of environment, economy and society are required. In this research, sustainable environmental indicators to understand the characteristics and to compare likes theme of environmental conditions in international and national level indicators, regional environmental management plan to promote the management by objectives are to provide the basic data. It is desirable for the environmental policies to work harmoniously with direct control, use of economic means and voluntary methods. Regarding the evaluation of environmental index, the action results of civilian's or individual's activities are needed to be reflected into the evaluation.

• 아태비즈니스연구
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• 제9권3호
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• pp.71-82
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• 2018

This study verifies whether the sustainable tax strategy provides unique information on earnings persistence and brings about the difference of value relevance of accounting information. Sustainability is measured by the 5-year coefficient of variation in cash ETR, such as in McGuire et al.(2013), which measures variability in long-term performance of tax avoidance. The value relevance of accounting information in this study is modified by the Ohlson model(1995), which explains the value of the firm by using accounting information such as net assets and net income and other non-accounting information. The samples of this study are the firms listed on the securities market from 2004 to 2015 and the final samples are 3,133 firm-year. The results of this empirical analysis show that the value relevance of accounting information increases as firms have long-term and sustainable tax strategies. Most of the prior studies on tax strategies have examined the tax minimization strategy that minimizes the tax cost. However, this study is different in that the sustainability of the tax strategy affects the value relevance of accounting information. The results of this study will be useful for the users to make decision using the value relevance of accounting information.

• 디지털융복합연구
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• 제13권12호
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• pp.63-73
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• 2015

많은 국내 기업이 사회공헌활동의 하나로 사회적기업과 연계하고 있으나 아직까지도 비주기적 단순 기부형태 위주의 일회성이 대부분이라 할 수 있다. 따라서 본 연구에서는 기업에서 사회책임경영활동을 지역사회에서 체감할 수 있도록 사회적경제를 육성하기 위해 기업의 내부자원을 활용한 지속가능한 사회적경제 비즈니스모델 개발을 연구해 보고자 하였다. 따라서 최근 5년간의 사회적경제 비즈니스 모델 및 일자리 창출 관련 25개 보고서에서 소개된 국내외 123개의 비즈니스 모델을 분석해 본 결과 일자리 창출의 실질적인 성공요소를 내부자원 분석, 비즈니스모델 개발, 실행을 위한 지원활동(프로보노 등)이 성공요인임을 확인하였다. 이를 토대로 DIDOV(Define-Identify-Design- Optimize-Verify)방법론에 따라 외부환경에 따른 정부정책, 기술 환경 등을 파악하고 인천국제공항공사의 내부자원을 조사하여 인천국제공항공사와 연계된 비즈니스모델을 도출하고 평가하여 인천공항공사의 공항서비스와 관련 있는 9가지의 사회적경제 비즈니스모델을 확정하였다.

• International Journal of Computer Science & Network Security
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• 제22권2호
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• pp.348-356
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• 2022

The article is devoted to substantiation of theoretical and methodical bases of formation of the organizational-economic mechanism of maintenance of stability of development of region on the bases of influence of potential-forming space in the conditions of formation of creative economy. It was found that the organizational-economic mechanism due to its multifaceted nature does not have a single generally accepted definition, and its acceptable scale and complexity is reflected in the structure, which is very dependent on the scope and conditions of its application, can be very different and contain different elements. In view of this, in order to highlight the characteristics that are inherent in the organizational-economic mechanism of sustainable development of the region on the basis of potential-forming space in the formation of creative economy, the article examines the properties and characteristics of direct organizational and economic mechanism. The necessity of basing the process of formation of any organizational-economic mechanism, including the organizational-economic mechanism of ensuring the sustainability of the region on the basis of the potential-forming space in the conditions of creative economy on the system of principles. In this context, the author's vision is proposed and a set of principles for the formation of organizational-economic mechanism for sustainable development of the region on the basis of the potential of the potential-forming space in the creative economy, as well as revealed the essence of each. According to the structural aspect, the organizational-economic mechanism of ensuring the sustainability of the region's development on the basis of the potential-forming space is proposed to be presented as a set of seven stages, which are implemented in a certain sequence. Within the limits of this research the sequence of realization of the stages making process of formation of the organizational-economic mechanism of maintenance of stability of development of region on the basis of influence of potential-forming space in the conditions of formation of creative economy is defined and their maintenance and essence is presented.

• 국제학술발표논문집
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• The 5th International Conference on Construction Engineering and Project Management
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• pp.390-390
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• 2013

Use of recycled aggregates in portland cement concrete construction can offer benefits associated with both economy and sustainability. Testing performed to date indicates that RBMA can be used as a 100% replacement for conventional coarse aggregate in concrete that exhibits acceptable mechanical properties for use in structural and pavement elements, including satisfactory performance in some durability tests. RBMAC is currently not used in any type of construction in the United States. However, use of RBMAC could become a viable construction strategy as sustainable building practices become the norm. Rating systems such as LEED offer points for reuse of building materials (particularly on-site) and use of recycled materials. If renovations at an existing facility call for the demolition of existing brick masonry constructions, the rubble could be included as RBMA in new concrete pavement, sidewalks, or curb and gutter. Other potential uses for RBMAC could include those in the precast concrete industry, particularly in architectural precast concrete applications. In addition to providing acceptable strength and economy, the color of RBMA could be an attractive component of architectural precast concrete panels or other façade components. This paper explores the feasibility of use of RBMAC in several types of sustainable construction initiatives, based upon the findings of previous work with RBMAC produced from construction and demolition waste from a case study site. Guidance for obtaining and using RBMA is presented, along with a summary of material properties of RBMAC that will be useful to construction professionals.

• 한국산업정보학회논문지
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• 제23권5호
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• pp.135-144
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• 2018

최근 사회적 경제에 관한 논의가 활발하게 진전되고 있고, 사회적경제의 한 축인 사회적 협동조합의 설립도 활성화되고 있다. 그러나 경기둔화로 인해 사회적 협동조합 활동이 위축되는 경우가 많아 사회적 협동조합이 지속가능하기 위해서는 어떻게 해야 하는지에 관한 사례연구를 진행하였으며, 그 결과는 다음과 같다. 사회적 협동조합이 사회변화 적응과 시장의 다양성에 대처하기 위해서는 네트워크를 조직하거나 기존 네트워크에 가입하여 활동하는 것이 필요한 것으로 나타났다. 또한 사회적 협동조합이 필요에 따라 다른 유형의 사회적 협동조합을 분할 조직 형태로 만드는 것도 필요한 것으로 보여진다. 아울러 사회적 협동조합들은 각 조직이 제공하는 서비스와 상품 품질 향상에 노력을 기울여야 하며, 지역의 문화나 분위기를 변화시키기 위해 지역 주민들의 공감과 참여를 이끌어 내는 것에도 집중해야 한다. 이와 같은 노력을 기울인다면 사회적 협동조합이 지속가능한 경제조직으로 거듭날 수 있으리라 판단된다.

• 한국환경교육학회지:환경교육
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• 제19권3호
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• pp.67-79
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• 2006

Education for Sustainable Development(ESD) is inclined to become popular topics in EE related debates, almost similar to populism, with declaration of UNESCO's Decade OF ESD (DESD). However we can't avoid that development in ESD practically means economic linear progress. Basically UN's declaration is to accomplish worldly task on human civilization, social & environmental problems, including ESSD. ESD is also important means for practicing ESSD, which has proved to be failure since Brutrant Report, owing to uncertain recognition of sustainability which should be something figured out by their surrounding circumstance or the conditions following its community culture, all same around the world. In this circumstance, we need certain identification on ESD globally recognized, no matter with the developing level of economy. But sustainability is usually managed or controlled by economically powered countries, by improving relatively under-development countries's economic conditions for equity. They believe under-development countries's env. problems can't be resolved without securing of economic equity. Under-development countries's economic equity can be come true ? even by another economic super powers. It really means just controlling or management by them. These all controlling process can't secure under-development countries's sustainability. Because it is not something just controlled, characterized as growing up by self-supporting system of ethnic or regional communities. So identification of sustainability in here is , not . Following its identification, we should discuss ESD, and furthermore for real ESD, there is powerful need to change it into ESE (Education for Sustainability & its Economy) to reflect this co-conceptional approach to ESD. And also we need to distinguish the educational contents boundaries among ESD and EE for this. Basically existing EE has been dealing with pollution-oriented or its related social comprehensive subjects, so it seems that EE is not familiar and harmony with ESD contents, however in alternative case I propose in this paper, changing into ESE, it could include almost all of ESD subjects, furthermore practically EE might be same with ESE.

• 사회경제평론
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• 제31권2호
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• pp.71-104
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• 2018

본 연구의 목적은 포스트케인지언 내생화폐론을 통해 지역 예대율의 의미와 지방은행의 의의를 밝히는 데 있다. 포스트케인지언 내생화폐론에 따르면 은행은 자금중개기관이 아닌 대출을 통해 예금화폐를 창출하는 신용창조기관이다. 한편 은행을 자금중개기관으로 해석하는 기존 시각을 따르면 지역의 예금은행 예대율이 높을수록 예금은행에 의한 예금유입을 기반으로 대출활동이 활발하게 일어나는 것으로 해석되었다. 하지만 내생화폐론을 따르면 지역 예대율은 지역수지의 변화를 보여주는 지표로 재해석된다. 특히 지역의 높은 예대율은 지역 내에서 대출을 통해 창출된 예금이 유출되어서 지역 내 자금순환이 위축되었다는 의미로 재해석된다. 나아가 지방은행이 지니는 지역밀착형 금융관행과 신용창조 능력 그리고 실물에 미치는 영향력을 종합적으로 고려할 때 지방은행 재설립 정책을 지역균형발전의 견지에서 긍정적으로 검토할 필요가 있다.

• 국제지역연구
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• 제15권3호
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• pp.325-348
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• 2011

본 연구는 중국이 지속적 경제발전을 이루기 위한 발전방향이 무엇인가를 경제발전이론 및 한국의 경제발전경험과 비교하여 분석하였다. 경제발전이론에 의하면 한 국가의 경제발전 자본과 노동의 생산성, 그리고 잔차(residual) 등에 의해 결정된다. 따라서 중국이 지속적 경제발전을 위해서는 교육의 확대를 통해 인적자본을 육성하여야 하는데, 교육의 확대는 정치의 민주화를 초래한다. 또한 경제발전의 큰 부분을 차지하는 쏘로우 잔차는 그 사회의 기술수준에 의해 결정되는데, 기술수준의 진보는 민주화의 확산을 불러오게 된다. 한편 중국의 지속적 경제발전 방향을 한국의 경제발전경험에서 찾아보면, 한국은 정부의 시장개입으로 1997년 말 IMF 경제위기에 빠지게 되었는데 정치적 민주화와 함께 자유시장경제의 운영으로 지속적인 경제발전을 이어가고 있다. 한국은 정부가 정부개입에 따른 시장실패를 인정하고 자유시장과 민주화를 통해 문제를 해결한 드문 사례 중 하나이다. 결과적으로 중국이 지속적 경제발전을 이루기 위해서 시장경제의 확대와 민주주의제도의 발전이 이루어져야 할 것이다.

• The Journal of Asian Finance, Economics and Business
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• 제8권3호
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• pp.931-941
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• 2021

The study focuses on the relationship between SB, corporate social responsibility (CSR), and the emerging economy. Thereafter it highlights the types, principles, and funding cycle of SB with the evidence from Grameen Bank, which is a globally well-recognized microfinance venture in Bangladesh established by the Nobel Laureate Dr. Muhammad Yunus. This study employs qualitative analysis to illustrate an architectural overview of the SB model by collecting secondary data from various publications related to the topic and published data of Grameen Bank. Finally, this paper illustrates the SB model along with specified characteristics, systematic framework, and main approaches for sustainable context, which could be applied as a conceptual framework for SB in any context of the emerging economy. The findings of this study suggest that the SB model is the workflow having a hierarchy of five phases namely need identification, goal setting, solution-based business plan, business plan assessment, and business plan execution. Analyzing a range of social business interventions in a developing country, Bangladesh, through the lens of five key aspects demonstrates that social business is the most efficient way to sustainably maximize the social benefits and minimize specific social issues poverty of the people affected.