• 한국콘텐츠학회논문지
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• 제21권9호
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• pp.580-594
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• 2021

본 논문의 목적은 울산광역시 지역자활센터의 자활사업이 참여자들의 자립의지, 참여 만족도에 미치는 영향을 파악하고자 한다. 연구 대상은 울산광역시 5개 구·군 자활참여자들에게 설문지를 2020년 10월 1일부터 30일까지 조사하여 최종 233부가 분석에 사용되었다. 연구결과, 첫째, 정부나 지자체, 행정복지센터에 대한 지원 정도 조사 결과, 긍정적 답변(보통 포함) 비율이 71.7%로 양호한 것으로 파악되었다. 둘째, 향후 지원받고 싶은 서비스에 대한 응답으로 생계비 지원, 보건 의료비 지원 등 순으로 나타났으며, 성별 차이 분석 결과 자녀 교육비 지원과 주택자금 지원은 유의미한 차이로 확인되었다. 참여자의 심리적 자립의지 요인 중 근로의욕이 가장 많은 변화 요인으로, 자신감, 자아 통제력 순으로 조사되었다. 참여 만족도는 전반적으로 불만족스럽지 않은 것으로 나타났으며, 급여, 근무시간 등 9가지 만족도 항목 중 일에 대한 전반적인 만족도가 가장 높게 나타났다.

• 한국생활과학회지
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• 제7권1호
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• pp.1-9
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• 1998

The major purpose of this study was to investigate chief's perception of institution management according to the types of the institution for the child care and education. The subjects for the analysis were 220 chiefs who actually run the institutions for the child care and education, including kindergarten, private nursery, group day care home, and private educational institute. The data were analyzed by the five different methods, which were frequency, percentage, chi-square test, one-way ANOVA and Scheffe test, using the 7.5 version of SPSSWIN program. The major research results were that (1) the chiefs of the institutions for the child care and education have suffered many difficulties in the administrative and financial respects ; (2) the main area in need of the government's assistance is either that of personnel expenses for teachers or that of expenditures necessary for improving their status ; and (3) on the whole chief's perception of institution management differed by the types of the institution for the child care and education.

• The Journal of Asian Finance, Economics and Business
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• 제7권6호
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• pp.297-304
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• 2020

This paper applies the Data Envelopment Analysis (DEA) to compute the managerial efficiency of 30 insurance companies listed on the Saudi stock exchange for the duration of four years from 2015 to 2018. The companies taken as a sample of study included both conventional and Takaful insurance companies. The insurance sector of KSA is one of the largest sectors in the country, contributing a substantial percentage in the non-oil economy. Efficiency measurement and evaluation will provide a venue to introspect and benchmark frontiers to the sector. In the present study, we have utilized the basic Banker Charnes Cooper and Charnes Copper Rhodes models of DEA. Two inputs, namely, general & administrative expenses and policy & acquisition costs, and two outputs (Net premium earned and Investment Income & other incomes) were taken for efficiency calculations. The final outcomes of the study reveal that a good number of insurance companies operating in KSA are found to be efficient on managerial efficiency scale. Three firms remain the leader on the frontier of the managerial efficiency. And no company found with zero (0) efficiency or a negative efficiency. It is expected that the outcome of the study will provide benchmarks to managers and a road map to further improvement.

• 유통과학연구
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• 제17권10호
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• pp.41-48
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• 2019

Purpose - This study investigates whether financial analysts consider the intangible investment implicit in selling, general, and administrative (SG&A) expenditures to forecast firms' future earnings. Research design, data, and methodology - Using 52,609 U.S. firm-year observations spanning 1984-2016, this study examines the association between the Intangible investment implicit in SG&A expenditures and properties of analysts' earnings forecasts. To estimate the Intangible investment of SG&A, I decompose SG&A excluding R&D and advertising expenditures into maintenance and investment components following Enache and Srivastava (2017). Results - The main results show that analysts' earnings forecast errors and dispersion in analysts' forecasts increase with the intangible investment derived from SG&A because the investment component of SG&A affects future earnings and the uncertainty of those earnings. However, these results are weakened in the wholesale and retail industries where firms have a higher level of investment component of SG&A. I attribute the weaker results to low R&D expenditures in those industries. Conclusion - This study indicates that financial analysts incorporate the intangible investment of SG&A into their earnings forecasts differently across firms and industries. Furthermore, this study supports the argument for the separate reporting of the investment nature of SG&A from other operating expenses such as maintenance nature of SG&A.

• 한국정보시스템학회지:정보시스템연구
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• 제16권1호
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• pp.91-109
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• 2007

This study investigates the extent to which the implementation of enterprise resource planning(ERP) systems enhance the corporate performance by examining financial variables of the implemented firms against those of the control fm. A total of 346 observations were obtained from 160 firms, 80 implemented firms and 80 control firms, for the period of 1998-2002. Results from the study partly support the assertion that ERP improves the full spectrum of business functions such as selling, marketing, purchasing, warehousing, accounting and human resources by tightly integrating enterprise-wise information databases. First the profitability of the implemented group was different from that of the control group. The indicator (dummy) variable was able to explain the differences in total cash flows between the implemented group fm and the control group firms. Second, ERP turned out In improve the efficiency in managing assets. The indicator variable has the power in explaining the differences in the amount of accounts receivables between the implemented group firms and the control group firms. Third, the product turnover ratio of the implemented group was different from that of the control group. Fourth, the average value added per employee and the net income per employee of the implemented group firms were greats- than those of the control group firms. Finally, the average magnitude of the administrative expenses of the implemented group firms was smaller than that of the control group firms.

• Journal of Preventive Medicine and Public Health
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• 제43권4호
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• pp.341-351
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• 2010

The purpose of this study was to estimate the socioeconomic costs resulting from alcohol drinking among adolescents as of 2006 from a societal perspective. Methods: The costs were classified into direct costs, indirect costs, and other costs. The direct costs consisted of direct medical costs and direct non-medical costs. The indirect costs were computed by future income losses from premature death, productivity losses from using medical services and reduction of productivity from drinking and hangover. The other costs consisted of property damage, public administrative expenses, and traffic accident compensation. Results: The socioeconomic costs of alcohol drinking among adolescents as of 2006 were estimated to be 387.5 billion won (0.05% of GDP). In the case of the former, the amount included 48.25% for reduction of productivity from drinking and hangover, 39.38% for future income losses from premature death, and 6.71% for hangover costs. Conclusions: The results showed that the socioeconomic costs of alcohol drinking among adolescents in Korea were a serious as compared with that of the United States. Therefore, the active interventions such as a surveillance system and a prevention program to control adolescents drinking by government and preventive medicine specialist are needed.

• 한국건설관리학회:학술대회논문집
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• 한국건설관리학회 2006년도 정기학술발표대회 논문집
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• pp.111-116
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• 2006

정부는 BTL(Build-Transfer-Lease)사업으로 교육시설 분야에 2005년부터 3년간 13조원의 재원을 투여하여 교육시설을 획기적으로 개선하겠다고 발표하였으며, 현재 각 지역교육청별로 교육시설물에 대한 BTL 사업을 지속적으로 발주하고 있는 추세이다. 이에 본 연구에서는 교육시설물에 대한 현행 BTL 사업 적격성 평가방식의 효율성 제고를 위해 객관적이며 효율적으로 정량적 VFM 분석을 실시할 수 있는 BTL 사업 적격성 평가 시스템의 핵심 모듈을 제안하였으며, 이를 통해 명확한 BTL 사업수행 비용에 대한 예측 및 적격성 평가방식의 도입을 위한 기초자료를 제시하고자 한다.

• 한국건설관리학회논문집
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• 제8권5호
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• pp.132-141
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• 2007

BTL 사업 대상 중 교육시설물은 교육인적자원부에 따르면 2007년까지 3개년에 걸쳐 13조원 이상 규모의 BTL 민간투자 사업을 발주하기로 하는 등 교육시설물의 건설은 국내 공공시설물 건설 사업에서 큰 비중을 점하고 있다. 본 연구에서는 교육시설물 BTL 사업의 비용 항목 중 운영관리비에 해당되는 위생관리비 산정 방법을 제시하였다. 또한 이를 바탕으로 유지관리 시스템의 주요 모듈을 개발하고, 개발된 모델의 타당성을 입증하기 위해 대안별 비용의 비교 분석을 실시하였다.

• 건축역사연구
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• 제16권6호
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• pp.27-46
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• 2007

Through reinvestigations of early years of King Young-Joe provincial castles, Jeonju Eupsung, this study seeks to broaden the understanding of castle construction of the later period of Chosun Dynasty. Jeonju Eupsung was established by reform-minded king and his loyalist Cho, Hyun Myung. Their new conceptual framework for reconstruction of Jeonju Eupsung was affected by Yoo, Hyung Won, a realist scholar of 17th century. It is obvious that adopted new administrative systems of financing, building and maintaining of Jeonju Eupsung were based on the his theories of castle. This study demonstrates that Jeonju Eupsung built by Cho, Hyun Myung, during the early years of King Young-Joe were based on those new concepts and systems of the new age. The study shows that the designer of this castle had in mind efficient construction design and execution and effective defense of provincial towns located on flat ground. And, the study explains how those original designer sought higher productivity through greater localization of securing resources and more detailed and improved organization of construction responsibilities. In short, this study seeks to prove that the provincial castles of the early 18th century reflected the new thinking on practicality that was spreading throughout the society of Chosun Dynasty at the time.

• 한국직업건강간호학회지
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• 제16권2호
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• pp.222-231
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• 2007

Purpose: This study aims to suggest political alternatives for nursing care costs for PCAs to provide qualitative medical benefit for patients with occupational disease by investigating present situation and problems of the nursing care cost system of Korea's Industrial Accident Compensation Insurance. Methods: Data was collected from 6 workers' accident medical corporation and 275 nurses affiliated with Korea labor welfare corporation using self reported questionnaire. Result: Research results were as follows; Character of nursing care cost of the Korea's Industrial accident Compensation Insurance changed as if it aims to support for living expenses for the family; As possible problems which could be caused under current system, administrative problems, decrease of service quality were made as objects of criticism. Some patients did not make every effort in rehabilitation to be beneficiaries continuously. Some patients were supplied with whole one PCA or all-night PCA even though they did not need as much caring as such. Conclusion: The research suggested that PCAs payment system improvement is necessary, and the presented nurses' opinion for the improvement method could be applied for policy making.