• 제목/요약/키워드: Credit control management

검색결과 46건 처리시간 0.023초

개인기업의 법인전환에 따른 세무효익 연구 (The Empirical Research on Tax Effect with the Cooperate Conversion of Private Company)

  • 이재성;서일
    • 경영과정보연구
    • /
    • 제7권
    • /
    • pp.401-426
    • /
    • 2001
  • The form of company divides private and coporate companies. In general. private company has direct connection with owner's fortunes. On the contrary, cooperate company is established by a group of people who invest capital funds on their company and has an independent character. In the case of private company, their are many merits that owner can obtain all the benefits without divisions. However, the owner can mix up the control of accounting between public and private matters. As a result confusing, it is difficult to estimate financial situation of company and is limited to fund supply. Futhermore, owner has unlimited liabilities with law credit as a social cognition. Especially, the government tries to induce conversion of private company into cooperation one on the basis of benefits of tax and so on. In those situations, the purpose of this thesis is to study the management benefits with the conversion of private company into cooperate one focucing on the related tax reduction effect. To do this, I have reviewed all of the related textual achievements and tested the real significancy of tax reduction effect of conversion empirically. Finally, I have concluded that the conversion of private company into coporate one has many benefits including significant tax reduction effect. In other side, I have considered and reviewed many difficulties related conversion privated company into cooperate one and suggested some improvements as results. This thesis is comprises 5 chapters as follows; The first chapter explains purposes and methodologies and extents of this study. The second chapter deals the theoretical basis of conversion of private company into cooperate one and cooperates diverse benefits and types and processes of conversion. The preceding research achievements are also reviewed in this chapter. The third chapter deals empirical testing on the real tax reduction effect of the conversion. The analysis is proceeded through t-test of difference of tax between pre and after conversion. The result is presented so positively that I can conclude that cooperate conversion of private company has real benefit of tax reduction. The forth chapter deals the difficulties and improvements related with conversion. They are considered and reviewed at various aspects such as practical, financial and tax aspect. In fifth chapter, I summarise all of the significant points of this study and have conclusions in various aspects at last. In final point, this study is not enough in sample numbers and sample collecting area for empirical testing of significant tax reduction effect of cooperate conversion and research of more foreign achievements. Those are remained as continuing future studies.

  • PDF

한국 민간경비 인적자원 확보관리의 실태 및 개선방안 (Practice and Improvement Scheme of Management of Human Resources in Korean Private Security Service Industry)

  • 서상열;박준석
    • 시큐리티연구
    • /
    • 제16호
    • /
    • pp.81-99
    • /
    • 2008
  • 한국의 민간경비는 법 제도적 장치와 양적 성장에도 불구하고 최근 사건 사고의 발생으로 사회적으로 큰 충격을 안겨주고 있는 등 양적 성장에 비해, 질적인 성장은 크게 미치지 못하고 있다. 특히 지난 2월 숭례문 방화사건으로 국가 주요시설물과 문화재 등에 대한 경비문제가 부각됐으며, 국민의 생명과 재산을 지키기 위해서는 현재와 같은 치안체계에서는 국민 대다수가 요구하는 치안서비스에 경찰이 적절히 대응하지 못하는 사례가 빈번히 발생하게 되면서 치안수요자들은 부족한 치안력을 보완하기 위한 방법으로 민간경비를 활용하고 있다. 치안력 보완을 위해 민간경비업체가 성행하고 있지만 이러한 민간경비업체의 성행과 더불어 일부 대형 경비업체를 제외하고 상당수 경비업체가 영세성에서 벗어나지 못하고 있으며, 일부 문제 있는 영세업체에서는 자질이 부족한 인력을 고용하여 문제가 발생하는 등 인력관리의 문제와 더불어 불법행위도 저지르고 있어 사회적으로 불신을 받고 있는 등 대책마련이 시급하다는 지적이다. 따라서 본 연구에서는 인력관리의 중요성에 대한 깊은 인식과 더불어 인적자원 확보관리에 대한 개선방안을 다음과 같이 제시하였다. 첫째, 인력자원의 선발 채용시스템의 기준을 강화할 필요가 있다. 둘째, 우수한 인적자원의 확보로 안전서비스의 질적 향상을 유도하여야 하며, 셋째, 효율적인 승진관리의 운영으로 조직구성원들에 대한 사기앙양이다. 넷째, 우수인력 유입을 위한 전문자격제도의 도입이 필요하다.

  • PDF

환경 친화적인 간단관개를 통한 논에서의 온실가스 저감 (Greenhouse Gas Reduction from Paddy by Environmentally-Friendly Intermittent Irrigation: A Review)

  • 최중대;노만 우포프;김종건;이수인
    • 한국습지학회지
    • /
    • 제21권1호
    • /
    • pp.43-56
    • /
    • 2019
  • 관개 및 담수 논은 온실가스 배출에 기여를 하고 있으며 이는 기후에도 영향을 미친다. 관개 및 담수는 벼 생산을 위해 필요로 하는 수분의 공급과 안전성에도 영향을 미친다. 현재 벼 생산 방법(담수재배)은 여러 측면에서 부정적인 영향을 미치면서 시간이 지날수록 지속 가능성이 낮아 질 것이다. 이에 담수 논의 지역적 특성에 따라 지구온난화를 29% ~ 90%까지 줄이기 위해 SRI(system of rice intensification)와 AWD(alternate wetting and drying) 방법을 적용한 간단관개 방식이 검토되고 있으며, 점차 제한된 자원인 물을 절약하기 위한 방법으로 알려지고 있다. SRI/AWD 적용에 따른 긍정적인 측면으로는 논에서의 유출로 인한 수질악화를 줄이고 곡물에 비소를 줄일 수 있다는 것이다. SRI/AWD와 같이 간단관개 방법의 적용 및 확장을 위해서는 정밀 관개 조절을 할 수 있는 관개 인프라 구축에 대한 공공 및 민간에서의 비용적인 투자가 필요하며, 관리 능력 향상을 위해 물 관리 기관 및 농민의 노력이 요구된다. 산업분야에서 SRI/AWD와 함께 청정개발체제(CDM, clean-development mechanism) 하에서 탄소 배출권을 얻는 수단으로서의 민간 공공 협력은 간단관개 방식의 적용과 농촌지역 투자 및 발전에 기여할 수 있을 것이다. 또한, 청정개발체제 하에서 설계된 프로그램 또는 ODA(official development assistance) 프로젝트에 SRI/AWD가 포함된다면 기후변화 완화에 기여할 수 있을 것이고, UN의 지속 가능한 발전 목표(SDGs)를 달성하는 데 도움이 될 수 있을 것이다.

MAKING AGRICULTURAL INSURANCE IN INDIA FARMER-FRIENDLY AND CLIMATE RESILIENT

  • Kumar, K. Nirmal Ravi
    • Agribusiness and Information Management
    • /
    • 제11권1호
    • /
    • pp.27-39
    • /
    • 2019
  • Agricultural risks are exacerbated by a variety of factors ranging from climatevariability and change, frequent natural disasters, uncertainties in yields and prices, weakrural infrastructure, imperfect markets and lack of financial services including limited spanand design of risk mitigation instruments such as credit and insurance. Indian agriculture has little more than half (53%) of its area still rainfed and this makes it highly sensitive to vagaries of climate causing unstable output. Besides adverse climatic factors, there are man-made disasters such as fire, sale of spurious seeds, adulteration of pesticides and fertilizers etc., and all these severely affect farmers through loss in production and farm income, and are beyond the control of farmers. Hence, crop insurance' is considered to be the promising tool to insulate the farmers from risks faced by them and to sustain them in the agri-business. This paper critically evaluates the performance of recent crop insurance scheme viz., Pradhan Mantri Fasal Bhima Yojana (PMFBY) and its comparative performance with earlier agricultural insurance schemes implemented in the country. It is heartening that, the comparative performance of PMFBY with earlier schemes revealed that, the Government has definitely taken a leap forward in covering more number of farmers and bringing more area under crop insurance with the execution of this new scheme and on this front, it deserves the appreciation in fulfilling the objective for bringing more number of farmers under insurance cover. The use of mobile based technology, reduced number of Crop Cutting Experiments (CCEs) and smart CCEs, digitization of land record and linking them to farmers' account for faster assessment/settlement of claims are some of the steps that contributed for effective implementation of this new crop insurance scheme. However, inadequate claim payments, errors in loss/yield assessment, delayed claim payment, no direct linkage between insurance companies and farmers are the major shortcomings of this scheme. This calls for revamping the crop insurance program in India from time to time in tune with the dynamic changes in climatic factors on one hand and to provide a safety-net for farmers to mitigate losses arising from climatic shocks on the other. The future research avenues include: insuring the revenue of the farmer (Price × Yield) as in USA and more and more tenant farmers should be brought under insurance by doling out discounts for group coverage of farmers like in Philippines where 20 per cent discount in premium is given for a group of 5-10 farmers, 30 per cent for a group of 10-20 and 40 per cent for a group of >20 farmers.

인지폐합수요(认知闭合需要), 심리건강화사회인소대충동구매적영향(心理健康和社会因素对冲动购买的影响) (The Impacts of Need for Cognitive Closure, Psychological Wellbeing, and Social Factors on Impulse Purchasing)

  • Lee, Myong-Han;Schellhase, Ralf;Koo, Dong-Mo;Lee, Mi-Jeong
    • 마케팅과학연구
    • /
    • 제19권4호
    • /
    • pp.44-56
    • /
    • 2009
  • 冲动购买是指一个没有预先购物意向的立即购买. 以往对冲动购买的研究主要集中于和营销组合变量, 环境因素, 消费人口和特征相关的因素. 在以前的研究中, 营销组合变量如产品种类, 产品类型和氛围, 包括广告, 优惠券, 销售活动, 促销刺激销售点, 和媒体格式都已被用于评估产品信息. 有些作者还着重围绕消费者的情境因素. 如信用卡的使用, 时间, 产品运输性, 发现购物同伴的存在和数量对冲动购买/冲动趋势有积极的影响. 研究也已评估了个体特征的影响, 如年龄, 性别, 以及消费者的教育程度, 以及拥挤的感知, 刺激和接触的需要等因素对冲动购买的影响. 概括来说, 以前的研究发现所有的产品都可以被冲动地购买(Vohs and Faber, 2007), 即环境因素可以影响或至少促使冲动购买行为. 最近新的分销渠道的推出, 例如家庭购物渠道, 折扣店和网上商店, 这些24小时都营业的形式增加了冲动购买的可能性. 然而, 以前的文献重点关注情境和营销变量, 因此这些研究所考虑的消费者的主要特征仍然是缺乏的. 为了弥补这个缺陷, 本研究根据研究的第三个惯例并关注个体特质变量, 这些是很少被研究的. 更具体地来说, 本研究探索了冲动购买趋势对冲动购买行为是否有积极的影响, 并评估了消费者特点例如认知闭合需要(NFCC), 心理健康和人际敏感性是如何影响消费者冲动购买的趋势. 这项调查结果显示, 消费者的情感冲动, 对冲动购买行为产生积极的影响, 而认知冲动并没有对冲动购买行为的影响. 此外, 情感冲动购买倾向是被认知闭合需要的构成因素所推动的, 如果断和模糊不适; 心理健康, 如环境控制和生活的目标, 以及规范和信息的影响. 此外, 认知冲动倾向是被认知闭合需要的构成因素所驱动的决断, 模棱两可的不适和密切的态度, 心理健康和环境控制, 以及规范性和信息的影响. 本研究具有重要理论意义. 第一, 情感冲动对冲动购买行为有巨大影响. 以前的研究根据情感和流动理论提出, 低到中等程度的冲动是自我控制减少或自我监管机制失败所造成的. 本研究证实了上述观点. 二, 本研究通过确认冲动购买趋势可以看做是情感和认知两个维度的二维概念, 并说明冲动购买行为主要是由情感冲动解释, 而不是认知冲动. 第三, 目前的研究有新的概念, 如在本研究的模型中作为潜在影响因子的心理健康和认知闭合需要, 从而对现有的文献做出了贡献. 通过多维概念例如心理健康和认知闭合需要, 有关消费者信息过程的多个方面可以被评估. 第五, 本研究通过确定规范和信息这两个竞争路线扩展了现有的文献. 规范影响发生在个人符合别人的期望或提高他们的自我形象时. 而信息的影响发生在个人搜索来自他人知识信息和观察他人行为之后的推论. 本研究显示了这两个相互竞争的社会影响力的路线, 可以归因于不同影响力的来源. 目前的研究也有许多实际的启示. 首先, 它表明, 公司应该更多关注其首要的目标, 有情感冲动的消费者. 这一方面公司可以创造更振奋精神的购物环境. 二, 目前的结果表明, 认知闭合需要与认知方面的冲动有密切相关的. 这些人是被不经意的想法所驱动的, 而不是感觉或兴奋. 在购买点理性的广告会吸引这些客户. 第三, 容易受规范性影响的消费群是另一个潜在的目标市场. 零售商和制造商, 通过宣传其产品和/或可用于识别或符合愿望组在对他人的期望的产品服务. 但是, 作为一个细分市场, 零售商应避免目标消费群易受信息的影响. 这些人对有关购买的产品服务进行了广泛的信息搜索, 因此更详细, 长期理性的广告信息可以内化这些消费者的思想过程. 本文的结果有几个原因应慎重解释. 这项研究采用了数量较少的便利样本, 而且只调查了两个维度的行为. 为此, 今后的研究应包括更多样化特点和衡量行为的不同方面的样本. 未来的研究还应该调查与情感作用理论密切相关的个性特征. 在以后的研究中, 特征变量会是很另人感兴趣的领域, 如感觉的好奇, 人际敏感性的好奇心, 和气氛反应.

  • PDF

간호학 교과과정 개선을 위한 조사 연구 (A Study on improvement of curriculum in Nursing)

  • 김애실
    • 대한간호학회지
    • /
    • 제4권2호
    • /
    • pp.1-16
    • /
    • 1974
  • This Study involved the development of a survey form and the collection of data in an effort-to provide information which can be used in the improvement of nursing curricula. The data examined were the kinds courses currently being taught in the curricula of nursing education institutions throughout Korea, credits required for course completion, and year in-which courses are taken. For the purposes of this study, curricula were classified into college, nursing school and vocational school categories. Courses were directed into the 3 major categories of general education courses, supporting science courses and professional education course, and further subdirector as. follows: 1) General education (following the classification of Philip H. phoenix): a) Symbolics, b) Empirics, c) Aesthetics. 4) Synthetics, e) Ethics, f) Synoptic. 2) Supporting science: a) physical science, b) biological science, c) social science, d) behavioral science, e) Health science, f) Educations 3) Professional Education; a) basic courses, b) courses in each of the respective fields of nursing. Ⅰ. General Education aimed at developing the individual as a person and as a member of society is relatively strong in college curricula compared with the other two. a) Courses included in the category of symbolics included Korean language, English, German. Chines. Mathematics. Statics: Economics and Computer most college curricula included 20 credits. of courses in this sub-category, while nursing schools required 12 credits and vocational school 10 units. English ordinarily receives particularly heavy emphasis. b) Research methodology, Domestic affair and women & courtney was included under the category of empirics in the college curricula, nursing and vocational school do not offer this at all. c) Courses classified under aesthetics were physical education, drill, music, recreation and fine arts. Most college curricula had 4 credits in these areas, nursing school provided for 2 credits, and most vocational schools offered 10 units. d) Synoptic included leadership, interpersonal relationship, and communications, Most schools did not offer courses of this nature. e) The category of ethics included citizenship. 2 credits are provided in college curricula, while vocational schools require 4 units. Nursing schools do not offer these courses. f) Courses included under synoptic were Korean history, cultural history, philosophy, Logics, and religion. Most college curricular 5 credits in these areas, nursing schools 4 credits. and vocational schools 2 units. g) Only physical education was given every Year in college curricula and only English was given in nursing schools and vocational schools in every of the curriculum. Most of the other courses were given during the first year of the curriculum. Ⅱ. Supporting science courses are fundamental to the practice and application of nursing theory. a) Physical science course include physics, chemistry and natural science. most colleges and nursing schools provided for 2 credits of physical science courses in their curricula, while most vocational schools did not offer t me. b) Courses included under biological science were anatomy, physiologic, biology and biochemistry. Most college curricula provided for 15 credits of biological science, nursing schools for the most part provided for 11 credits, and most vocational schools provided for 8 units. c) Courses included under social science were sociology and anthropology. Most colleges provided for 1 credit in courses of this category, which most nursing schools provided for 2 creates Most vocational school did not provide courses of this type. d) Courses included under behavioral science were general and clinical psychology, developmental psychology. mental hygiene and guidance. Most schools did not provide for these courses. e) Courses included under health science included pharmacy and pharmacology, microbiology, pathology, nutrition and dietetics, parasitology, and Chinese medicine. Most college curricula provided for 11 credits, while most nursing schools provide for 12 credits, most part provided 20 units of medical courses. f) Courses included under education included educational psychology, principles of education, philosophy of education, history of education, social education, educational evaluation, educational curricula, class management, guidance techniques and school & community. Host college softer 3 credits in courses in this category, while nursing schools provide 8 credits and vocational schools provide for 6 units, 50% of the colleges prepare these students to qualify as regular teachers of the second level, while 91% of the nursing schools and 60% of the vocational schools prepare their of the vocational schools prepare their students to qualify as school nurse. g) The majority of colleges start supporting science courses in the first year and complete them by the second year. Nursing schools and vocational schools usually complete them in the first year. Ⅲ. Professional Education courses are designed to develop professional nursing knowledge, attitudes and skills in the students. a) Basic courses include social nursing, nursing ethics, history of nursing professional control, nursing administration, social medicine, social welfare, introductory nursing, advanced nursing, medical regulations, efficient nursing, nursing english and basic nursing, College curricula devoted 13 credits to these subjects, nursing schools 14 credits, and vocational schools 26 units indicating a severe difference in the scope of education provided. b) There was noticeable tendency for the colleges to take a unified approach to the branches of nursing. 60% of the schools had courses in public health nursing, 80% in pediatric nursing, 60% in obstetric nursing, 90% in psychiatric nursing and 80% in medical-surgical nursing. The greatest number of schools provided 48 crudites in all of these fields combined. in most of the nursing schools, 52 credits were provided for courses divided according to disease. in the vocational schools, unified courses are provided in public health nursing, child nursing, maternal nursing, psychiatric nursing and adult nursing. In addition, one unit is provided for one hour a week of practice. The total number of units provided in the greatest number of vocational schools is thus Ⅲ units double the number provided in nursing schools and colleges. c) In th leges, the second year is devoted mainly to basic nursing courses, while the third and fourth years are used for advanced nursing courses. In nursing schools and vocational schools, the first year deals primarily with basic nursing and the second and third years are used to cover advanced nursing courses. The study yielded the following conclusions. 1. Instructional goals should be established for each courses in line with the idea of nursing, and curriculum improvements should be made accordingly. 2. Course that fall under the synthetics category should be strengthened and ways should be sought to develop the ability to cooperate with those who work for human welfare and health. 3. The ability to solve problems on the basis of scientific principles and knowledge and understanding of man society should be fostered through a strengthening of courses dealing with physical sciences, social sciences and behavioral sciences and redistribution of courses emphasizing biological and health sciences. 4. There should be more balanced curricula with less emphasis on courses in the major There is a need to establish courses necessary for the individual nurse by doing away with courses centered around specific diseases and combining them in unified courses. In addition it is possible to develop skill in dealing with people by using the social setting in comprehensive training. The most efficient ratio of the study experience should be studied to provide more effective, interesting education Elective course should be initiated to insure a man flexible, responsive educational program. 5. The curriculum stipulated in the education law should be examined.

  • PDF