• Title/Summary/Keyword: 회계

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The Study on the dweller's Expressions of Apartment Facility Management in accordance with Built Year (준공연수에 따른 공동주택 관리에 대한 주민인식 비교분석)

  • Choi, Yeol;Ha, Kyu Yang;Kim, Jong-Gyeong
    • KSCE Journal of Civil and Environmental Engineering Research
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    • v.31 no.1D
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    • pp.149-155
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    • 2011
  • The aim of this study is to grasp how the dwellers of apartment cognize the real condition of the management such as general control of janitor office or management of maintenance, environment, account and imposing price of management. The analysed results of recognition are as following. First, as the dwellers judged that the janitors are incapable to control dispute among the households, it needs to develop the ability to cope with the demand of control dispute by various curriculum. There should be more strict management of parking lot for the handicapped. Second, it needs to establish the plan to improve maintenance of the rest facility. Third, as dwellers thought the management expenses not to be made public clearly, it needs to use various way, not only by neighborhood meeting but also information system such as establishing web page or E-mail notice for better announcement of the settled matters such as management expenses. Forth, the audit result of management expenses and the measures conducted after audit should be reported widely, contract of construction work services needs to be publicized by neighborhood meeting or other information system.

Analysis on the Efficiency of Social Welfare Facility in Local Governments (지방자치단체 사회복지시설 운영의 효율성 분석)

  • Ko, Dong-Won
    • The Journal of the Korea Contents Association
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    • v.11 no.9
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    • pp.238-245
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    • 2011
  • For introduction of local autonomy system, local government enabled efficient supply of public service by local resident's request. Specially, local governments is doing effort of that organize various policy and a lot of budgets for social welfare promotion, but is interested relatively little in efficient use of social welfare finance and operation. According to these problem, this study measured efficiency of social welfare facility in local governments. The purpose of this analysis is to measure the efficiency of community welfare in local governments by data envelopment analysis(DEA), using data from 16 local governments in Korea. Input variance is GDP per capita in local, rate of welfare budget, rate of financial independence and local public official per 10,000 capita. Output variance is social welfare facility per 100,000 capita and park area per 1,000 capita, The results of the study are summarized as follows : First, There was differential in efficiency about social welfare facilities operation in local governments. 7 local governments(Busan, etc.) was an in efficiency. Second, some local governments(Incheon, etc.) must increase scale of input variance, and some local governments(Busan, etc.) must improve efficiency of input variance.

The Agricultural Information and Extension Systems in Hungary (헝가리의 농업 정보 및 농촌지도 시스템)

  • Neszmelyi, Gyorgy;Kim, Sung Soo
    • Journal of Agricultural Extension & Community Development
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    • v.8 no.1
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    • pp.59-72
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    • 2001
  • 이 연구는 1990년대 이후 헝가리 농촌지도의 특징적인 변화를 고찰하였다. 헝가리의 농촌지도사업은 오랜 역사를 가지고 있으며 주로 대규모 농장을 대상으로 한 농업기술전파에 주력하였다. 1990년대 이후 사유재산의 인정과 시장경제체제로의 전환과 함께 시장에서의 경쟁력이나 지속성에 대한 요구는 농촌지도사업의 방향전환을 요구하게 되었다. 유럽연합의 농업정보시스템 표준화에 요구와 헝가리 내의 농산업구조의 변화는 농업정보시스템 구축의 필요성을 낳게 되었다. 헝가리에서 농업정보시스템의 개발은 농업경제연구정보원(AKII, Research and Information Institute for Agricultural Economics)과 중앙통계사무소(Hungarian Central Statistical Office)에서 이루어졌다. 시스템 개발의 주요 분야는 농업통계, 농장회계자료네트웍, 시장정보시스템의 세 가지이며 이들의 복합적인 농업정보시스템으로 형성되었다. 본 연구에서는 위의 세 가지 주요 범주의 개발배경과 진행사항, 문제점들을 살펴보고 개선방향을 제시하였다. 헝가리 농업 농촌개발부(The Ministry of Agriculture and Rural Development)의 최근 정책의 특징은 전국적인 농촌지도상담 네트웍의 구축이라고 할 수 있다. 현재의 헝가리 농촌지도사업체계는 크게 세 부분으로 나누어 볼 수 있다. 첫째 농업농촌개발부의 군사무소는 지역사회의 독농가나 선도농가와의 밀접한 관계를 유지하며, 이러한 독농가나 선도농가로 하여금 지역의 농민들에게 도움을 줄 수 있도록 하는 것이다. 둘째는 민간 자문가들이 농장을 방문하여 현장에서 농민들에게 전문적인 도움을 주도록 하는 것이다. 민간 자문가들은 도 단위의 전문지도사들로부터 정보나 기술에 대한 전문적인 도움을 받는다. 세 번째는 전문교육기관을 통한 농민들에 대한 직접적인 교육이다. 이러한 교육들은 농민들에게 무료로 제공되며, 교육과정이나 프리젠테이션, 전시 등을 통해 이루어진다. 현재 헝가리 농촌지도체계는 그 실행과정, 효율성, 조직적인 면에서 완성되지 못하였고 전환기에 처해 있다. 효율적인 농촌개발을 위해서는 농촌지도상담의 효과나 조직면에서 많은 연구와 정비가 필요한데 이는 헝가리의 국가적 이익의 증대와 유럽연합의 목적에 부합하기 위해서도 적극적인 관심과 노력을 필요로 하는 분야이다. 이러한 필요성을 바탕으로 농촌지도사업의 새로운 모델을 제시하면, (1) 수도인 부다페스트에 농촌지도사업을 전반적으로 책임지는 중앙부서를 설립하여 효과적인 농촌발전을 지원하여, (2) 7개의 도에 농학계 대학과 연구소를 중심으로 하는 지역센터를 설립하여 도내의 농촌지도상담활동과 영농에서 농업관련 사안에 대해 문제해결 중심의 도움을 주도록 하며, 지역센터는 자율적, 독립적으로 운영하도록 하고, (3) 50여개의 군에 일선지도기관을 설립하여 농업인들이 쉽게 방문할 수 있도록 하며, 지역의 특수한 상황이나 사안에 대해 융통성 있게 대처할 수 있도록 하는 것이다.

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A study of the Improving Management of the Community Welfare Center -problem and prospects- (사회복지관 운영실태와 개선방안에 관한 연구)

  • Jun, Chai-Keun
    • 한국사회복지학회:학술대회논문집
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    • 2000.04a
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    • pp.561-579
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    • 2000
  • The purpose of this study is to grope for the improving the management in order that Korea community centers may put better welfare services to community residents. Community welfare center is a professional social welfare agency that meets welfare needs of community residents by offering synthetical and various welfare services in community according to social, economical, cultural, regional background. Community welfare center was established for clearing up the conflict between social classes after Industrial Revolution in England, for solving problems of women movement and immigration in America, for different purpose in other countries. But there is no difference between countries in the sense of welfare services activities centering around poor community though each purpose are different. It can be known that community center must perform the function as social welfare professional agency which aimed at community care program. Resource which are needed for management of community center are mostly in community and community center must strive to get resources which are in community. But all the weakness of finance and facility which community center has may not be solved by using community resources. Community welfare center is not fixated yet in Korea. And community residents has little understanding of community center. Thus national financial support is needed. Actually community has difficulty to mobilize community resource. The problem is how to carry out this national financial support effectively and going on study about this problem is needed.

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A Public Choice Study on the Use of the Central Bank's Reserved Profits: An Experimental Approach Through 61 Countries' Data (중앙은행 적립금의 운용에 관한 공공선택이론적 연구 - 61개국 자료를 이용한 실험적 접근 -)

  • Kim, Inbae;Kim, Iljoong;Kwon, Yunsub
    • KDI Journal of Economic Policy
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    • v.26 no.2
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    • pp.209-247
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    • 2004
  • Although various publicly reserved funds have recently come to the fore of academic and policy-making attention in Korea, researchers rarely take up the issue of the reserve fund retained from annual profits by the central bank (i.e., the Bank of Korea). Starting with the general public choice premise that bureaucrats seek to maximize their discretionary budget, this paper first provides a theoretical reasoning why central bank's bureaucrats would prefer retaining annual profits to turning them to the Treasury. The major tenet to be emphasized is that retained profits as a reserve fund can give the central bankers discretionary power in their disposition. In particular, we focus on the close relationship between the reserve fund and the discount windows. The latter, as a monetary instrument, has traditionally been demonstrated to cause secrecy, arbitrariness, and other bureaucratic amenities in the previous literature. Subsequently, this paper, based on 61 countries data, empirically verifies that the central bank's reserve fund is at least partially used to additionally increase the discount windows. Since an excessive use of discount windows results in inflationary bias, we conclude the paper with some policy suggestions to have such bureaucratic power of discretion in check. This paper, if in its experimental nature yet, is expected to shed a critical implication for establishing the meaningful independence of the central bank to a host of countries.

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Mobile Point-of-Sales System (모바일 판매 시점 관리 시스템)

  • Kwon, O-Byoung;Shin, Hyun-Cheul
    • Convergence Security Journal
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    • v.7 no.3
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    • pp.87-93
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    • 2007
  • We propose a mobile point-of-sale system, which consists of only mobile information terminals and personal computers. The proposed system provides most of functionalities related with resource planning, adminstration and management, provided by medium-scale or large-scale POS systems, with additional functionalities, such as automatic information gathering and management through mobile interconnection, while eliminating the necessity of additional special-purpose devices, such as bar-code systems. The proposed system transmits order information through wireless and wired communication lines, thus allowing real-time sharing of order information among diverse information devices, such as mobile order receiving terminals, main server within stores, monitors and printers located in production lines. Also, the system is able to transfer such detail information produced within stores in real-time to the enterprise-level accounting, sales, logistics, personnel management system, which facilitate enterprise-wide management and administrative decision-making. No additional programs are required for mobile terminals. Order information received by such terminals are entered into databases through web server of main server and that information is again transferred to main server and production line printers. The proposed system can handle all the point-of-sale information and can provide almost of the POS functionalities by simply utilizing wireless internet, personal computers, and mobile terminals without installing specific-purpose peripheral devices. The proposed system can be widely applied to the small-scale stores and will contribute in reducing construction and maintenance cost required for point-of-sale management.

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An analysis on Regional Economic Impact of Chungnam Following R&D Investment -Focused on Metal Industry- (R&D 투자에 따른 충남지역 경제효과 분석 -금속산업을 중심으로-)

  • Chung, Young-Keun;Lim, Eungsoon
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.21 no.10
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    • pp.72-76
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    • 2020
  • The central government operates a Balanced National Development Special Account, and wants more regional development. Many local governments try various ways to establish a foothold for independent governments. Establishing a regional base center is one of the major plans for economic development, and Chungnam is proceeding with "establishing a platform for Chungnam high-tech metal materials." This paper analyzes the effects on the regional economy based on the expense that goes into a regional base center in Chungnam. For the analysis, an input/output table is used, and we present the effects of the annual input cost in detail. This study specifically analyzes the production-inducing effects, the value-added inducing effects, and employment-inducing effects using a demand-drive model. Furthermore, we suggest the effectiveness of this same business. The analyzed results give 32,230,000,000 in production-inducing effects, 13,820,000,000 in value-added inducing effects, and 101 in employment-inducing effects. These results can be used as reasonable evidence to promote the project, since the production-inducing effects and value-added inducing effects show high results, compared to input. The employment-inducing effects can also be used to create new jobs and figure out the number of people employed through this project.

A Study On Business Indicator Accounting for Adjusting Decision (의사결정(意思決定)의 조정(調整)과 경영지표회계(經營指標會計)에 관한 연구(硏究))

  • Park, Dae-Kyu
    • Korean Business Review
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    • v.3
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    • pp.23-46
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    • 1990
  • I. Introduction: In management control, business analysis has to do with a performance evaluation and is accounted much of manager's decision making, Business indicator accounting is the vehicle of decision making and also feedback can be accomplished by it. This study is to build up a logic about what capacity for use the business indicator accounting has in making decision. Therefore it is significant to make clear the adjustment of decision and to study the function of business indicator. II. Adjustment of Decision and Accounting Work: Adjustment of decision is connected with accounting now that business indicator accounting has a function of decision making. And it should be tied up with specialization as a structure of system, organization, communication and stage system. III. Adjustment of Decision and Managerial Accounting: Managerial account makes a great contributin to the management in which each adjustment of decision should be accomplished. Let me make mention of how the adjustment of decision is accomplished concretely, and what contribution che managerial accounting makes. In an adjustment of decision, centralization and decentrialization of enterprise are very import and I think the three problems, such as the extent of sphere (procurement, production and maketing), the face of affairs (planning, implementing and controlling), the final surge (decision making and action) can be accomplished by the business indicator accounting. IV. Structure of System and Disciplinary Approach for Decision: Decision can be classified into syncronized decision and continuous decision, and is closely connected with centralization and decentralization. In the course of systematizing, the sort of decision is classified into a man in charge of decision, and object of decision, conditions of decision, and an adjusting of decision. For it's object, it has an analogical thinking and an analytic subdivision about the target area. And it is premised on getting a scientific understanding. I think a disciplinary approach remains in solving these intricate problems. V. Conclusion: In this study I dealt with a specialization as a structure in management system and a theory that adjustment is a necessary process in decision making. For an adjustment of decision, exchanging informations and communication are necessary, and accounting is in charge of the process. And then the centralization and decentralization of decision should be connected in the way of adjustment of decision. In case of decentralization, the adjustment of decision is accomplished by the exchanging informations through feedback, and in case of centralization, by the all-round planning. And also I found that syncronized decision and decentralized decision are linked together. It is natural that the function of business indicator accounting is called for to render more services for it. Therefore, according to the extent of centralization and decentralization accounting to adjust the decision, can be various. Consequently, in relation to the structure of system. I think it is necessary to make a theoretical and empirical study of the business indicator accounting.

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A Study on Individual Investment Propensity and Investment Information in the Stock Market (주식시장에서 개인투자성향과 투자정보에 관한 연구)

  • Kim, Shin;Ha, Kyu Soo
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.12 no.2
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    • pp.21-29
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    • 2017
  • Stock investment becomes one of the most popular investments in these days, and the ultimate goal of investors in the stock market is to maximize profits and minimize losses, in order to achieve this, investors will select based on investment information. namely, the information about the company which we interest is essential to stock investors. Also, investors are affected by their propensity to invest according to their attitude toward risk. With these situations, this research tried to show the private investors' actual performance of Investment by studying individual investors' propensity and Information explore. The purpose of this study is to analyze the effect of investors' propensity and information search on investment satisfaction. The questionary method required some sample surveys. The data of the practical analysis was carried out with the on-line researching method. The researching time was from the 1st of Dec. 2016 to the 15th of Dec. 2016. Of the 357 questionnaires submitted, 7 were deemed inappropriate or incomplete; thus, 350 questionnaires were used in the final analysis of the study. For analysis methodology, this research is using SPSS 21.0 along with analytic techniques, such as implementation of basic statistical analysis, reliability, and regression analysis. The practical analysis results are as follows; Among the investment propensities, profit propensity, analytical propensity, and investment propensity has a significant effect on investment performance. On the other hand, brokerage firm information, firm accounting information, private information has a statistically significant effect on investment performance. Finally, we confirmed the mediating role of investment sentiment.

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Information Contents of Dividend and Ex-dividend Day Stock Returns (현금배당 사전공시기업의 정보효과 및 배당락일의 주식수익률)

  • Kim, Sung-Min;Kim, Ji-Eun
    • The Korean Journal of Financial Management
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    • v.21 no.1
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    • pp.1-32
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    • 2004
  • This paper investigates the stock price and the volume behavior on the ex-dividend day using the December fiscal year firms listed on the Korea Stock Exchange from 1998 to 2000. Using the samples of voluntarily preannounced dividend-raying firms prior to the end of fiscal you, this study corrects the major limitations on previous studies -Kim, S. (1997) and Kim, S. (2003)- which were based on the perfect foresight assumption for firms' upcoming dividends. Also, this paper examines the information content of dividend more properly, since the preannounced date for the upcoming dividend payment is employed for the first time as the event date. Empirical results show that the announcement effects of cash and/or stock dividend is significant around the event date. The ex-dividend day stock returns are negative as expected for the samples of voluntarily preannounced cash dividend-paying firms.

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