• 산학경영연구
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• 제4권
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• pp.339-354
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• 1991

Araditionally, a business enterprise was a unit of individual economy which looked after it's own interesting. This business philosophy gave not only much wealth and advantages to the society but also caused many social problems, such as pollution, inferior goods, false advertisements, unreasonable packing and so on. Because of this criticism, it is necessary for us to fulfill the social responsibility of business and to make an accounts report about it. A business should examine itself that, for the long run, the philosophy, looking after its own interesting by means of unreasonable economical actions, is unfavorable to the business and be aware of the social responsibility of business. It is important that the business accounting should identifying, measuring and communicating on the former business actibities, but in order to help the persons interested in the business in the with their interests control and their appraising the degree of social contribution, its object should be the embodiment of social justice by giving the economic intelligences. We con get at the root of formation of corporate social accounting on this point, that it to say, we can lay it down that business activities deal with the affairs which are measured, reported, and appraised from the social view points. Givena definition of this corporate social accounting according to the general standard of business accounting. I think the persons interested in business can get useful accounting informations to make a reasonable decision from the social view points. Set forth the responsibility of accounting based on this, it is very meaningful to study in the social recognition.

• The Journal of Asian Finance, Economics and Business
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• 제5권4호
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• pp.127-133
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• 2018

Corporate social responsibility (CSR) is one of the strategies for managing firms' business activities but may have heterogeneity depending on ownership structures. This study investigates the association between group-affiliation and CSR activities. Drawing on a theory from the prior research, this study predicts that group-affiliated firms are less likely to invest on CSR activities. For instance, prior research finds that controlling shareholders expropriate the values of minority shareholders. As one of the motivations of investing on CSR activities is the harmonization among the stakeholders, it leads to the prediction that firms controlled by large shareholders are less likely to engage in CSR activities. Second, group-affiliated firms under poor financial performance benefit from other group members through sharing their financial resources. Thus, there is less incentive for managers of group-affiliated firms to increase their financial performance by conducting CSR. By leveraging firms listed in Korean stock market and CSR score from Korea Economic Justice Institute, the result shows that the group-affiliation is negatively related to CSR activities. The result is consistent in case of applying propensity score-matched sample. Based on the findings of this study, this paper contributes to the related literature by showing the significant association between group-affiliation and CSR decisions.

• 디지털융복합연구
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• 제14권3호
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• pp.445-452
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• 2016

본 연구에서는 사람들이 흔히 경험하는 사회비교와 자기비교의 두 과정을 비교하여 살펴보고, 이와 관련된 이론들이 어떻게 응용될 수 있는지를 시사하고자 하였다. 이를 위해 사회비교이론에 해당하는 이론으로서 사회비교 이론과 자기평가유지모형을, 그리고 자기비교이론이라 할 수 있는 제어이론, 자기차이이론, 조절초점이론 및 시점비교이론을 차례로 개관하였다. 사회비교와 자기비교의 과정은 차이가 있지만, 이 두 비교 모두, 자기평가, 정서, 동기 및 행동에 영향을 미친다는 점에서는 유사하다. 사회비교와 자기비교에 관련된 연구들이 교육문제, 건강문제, 경제정의 및 대인관계 등에 대하여 지니는 응용적 함의들을 논의하였다.

• The Journal of Asian Finance, Economics and Business
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• 제7권10호
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• pp.95-107
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• 2020

This study analyzes the effect of corporate social responsibility (CSR) activity on investors' heterogeneous beliefs. The hypothesis of this study is based on the conflicting effects of CSR activities on firm value and earning's quality. Investors' heterogeneous beliefs used in the empirical analysis of this study are trading volume, and CSR activity is measured by the KEJI Index (Korea Economic Justice Institute Index). This study performs an empirical analysis using regression analysis including control variables. CSR activities are found to have a positive relationship with trading volume. This is consistent regardless of the low and high accounting information (earning's quality). It can be interpreted that Korea's CSR activity acts as an incentive to increase investors' heterogeneous beliefs about target companies. In other words, it implies that the investor judges CSR activities negatively when evaluating firm value. This study could have a policy implication in that it analyzes how CSR activities affect investors' decision-making. In other words, this study analyzed CSR activities from the perspective of shareholders. Therefore, this study is expected to provide useful information for policymaking by regulatory agencies. In particular, its contribution is to presents data that CSR activities can be a negative factor in evaluating firm values.

• 한국농촌건축학회논문집
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• 제12권4호
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• pp.61-68
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• 2010

The justice of the house for rural life all the member Iran meaning namely, 'countries or the suburb' a possibility of calling attaches the house in the intention which is and as the country or suburban house there is. The house for rural life from 19 end of a century Great Britain inferiorly becomes complements the problem points of urban setting the opinion which sees the garden city which appears in the link for with the era is general in the Industrial Revolution. Therefore most the dwelling environment which is comfortable selects the site becomes the important element. Our country case in order to send a holiday season weekend from wealthy class of past decimal or the weekend house which builds, is generalized with the recent economic improvement where the form of villa etc. forms a mainstream but. From the research which sees consequently examines a plan about week life after retiring of the city workers and dwells investigates the contents which is concrete from the family with there is the goal provides a hereafter house for rural life plan at the time of fundamental data in the farming and fishing villages area.

• 혜화의학회지
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• 제10권2호
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• pp.41-71
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• 2002

The purpose of this paper is to infer the effects on the separation of pharmacy and clinic in the oriental medicine, the unification of the medical system and the medical and pharmaceutical system, etc. from the conflict between the oriental medicine doctors and the pharmacists in 1990s. The results are as follows. 1. The oriental medicine doctors, the pharmacists and a private organization(Citizen's Coalition for Economic Justice) found the solution in the conflict nongovernmently as the government failure. 2. The conflict brought about directly the separation of pharmacy and clinic in the western medicine but the opposite effect in the oriental medicine. 3. The conflict brought about the continuance of the dual medical system. 4. In the part of the medicine, citizen's organizations stated to play their part in the dispute. This is a positive side in the conflict. 5. The conflict contributed to democratization in the medical market and the medical world.

• International Journal of Computer Science & Network Security
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• 제22권5호
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• pp.215-219
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• 2022

Bankruptcy is one of the major areas that have attracted the interest of many researchers in the American system, particularly in terms of the laws that oversee it. It provides a plan of reorganization that enables the debtor or the proprietor to discharge liabilities to the creditors through dividing the assets to settle debts. This activity is carried out under supervision to fairly protect the interests of the creditors. Bankruptcy protection systems are dynamic and complex in nature, in line with the economic sector, ensuring the protection of affected individuals from falling into huge losses. Some bankruptcy procedures give the debtor the opportunity to stay in operation or business activity and benefit from revenues until the debt is settled. This law allows some debtors to be relived from any financial burden after the distribution of assets, even if the debt is not paid in full. In light of the above information, this research paper seeks to explore the nature of the complexity of bankruptcy protection laws, their characteristics, and the justice system that regulate them. It also sheds more light on the decision-making powers on bankruptcy cases. There are specialized courts that cover bankruptcy cases located in district courts in every state.

• International journal of advanced smart convergence
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• 제12권1호
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• pp.82-91
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• 2023

In 2020 when the COVID-19 pandemic began in full-scale, the WHO Director-General warned of the dangers of an infodemic. The infodemic is a phenomenon in which false information spreads rapidly like an epidemic and causes chaos, and it was noted that the COVID-19 pandemic is not just limited to health problems, but also linked to a variety of issues such as human rights, economic inequality, various discrimination, hate speech, fake news, global governance etc. In the field of education, it is necessary to think about how to connect this global situation with school classes. Accordingly, this study suggested the direction for global citizenship education by analyzing how the infodemic spreads on Korean social media with the case of the recent global COVID-19 pandemic. According to the research results, the rate of negative emotions was higher than positive ones in the emotions that generate infodemic, while anxiety and anger were focused among negative emotions. In addition, the infodemic tended to spread widely with the feelings of anger rather than anxiety, and the feelings of anger led to advocating aggressive policies against certain country and regions. Therefore, global citizenship education is required to focus on a sense of duty and responsibility as a citizen, not on the level of national identity based on an exclusive sense of belonging. Furthermore, global citizenship education needs to lead to presenting a blueprint for education in a way that can enhance the awareness of the global community for joint response to global challenges and realize common prosperity based on sustainability and justice.

• 한국항만경제학회지
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• 제31권1호
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• pp.147-169
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• 2015

우리사회는 빠르게 변화해오고 있고, 빠른 산업화와 민주화를 이룬 나라다. 우리의 이런 경제성장과 민주화에 대해 기독교적 사상과 서구 자본주의의 사상적 기반에 한 요인이 있다고 평가되고 있다. 개신교로의 종교개혁과 민주화에 기여한 사상가로 존 칼빈(J. Calvin)은 막스 베버( Max Weber)가 지적한데로 자본주의 발전에 큰 공헌을 했다. 칼빈은 루터( M. Luther)와 함께 종교개혁을 이룩한 개혁자이며 무엇보다도 종교, 경제, 사회, 정치 등 다양한 방면에 지대한 영향을 미친 사상가이며 실천가였다. 칼빈은 경제문제를 신학의 주요 주제로 이해하고 경제활동이 하나님과 인간의 올바른 관계회복의 자리가 될 수 있다고 보았다. 본 연구에서는 존 칼빈의 경제, 경영사상에 대하여 조사, 종합하고 체계화해 보고자 한다. 그의 오래전 경제,경영 사상이 변화하고 있는 현대 경제, 경영 여건에 어떻게 이해, 적용될 수 있으며, 특히 한국의 경제, 사회 및 경영여건의 변화에 적용될 수 있을 지에 대해 살펴보았다. 존 칼빈의 시대와 개혁에 대한 이해와 경제,경영관련 선행연구들을 살펴본다. 칼빈의 사상은 당시대에 중요한 변화와 개혁을 일으켰으며 오늘도 중요한 이정표를 제시하고 있다.성경에 기초한 그의 사랑과 정의와 공평의 원리와 사상은 오늘날에도 여전히 귀하고 적용되어야할 보편적 진리이며 중요한 평가기준이 된다. 칼빈의 사상은 오늘날에도 중요한 경제,경영 의사결정과 국가 정책에 근간이 되고 있다. 특히 경제가 우리 삶의 중심으로 더 강화된 오늘날에도 정의와 공평, 경제적 빈부 격차의 심화, 사회계층간의 갈등 확대, 고용과 임금, 시장의 자유와 균형, 토지의 공공성 등 에 중요한 사상적 방향을 제시하고 있다. 여기서는 경제의 세계화, 신자유주의 의 확장 등으로 세계금융위기, 유럽 발 재정위기 등을 거치며 어려워진 우리와 세계경제에 의미있는 사상적 근거로 칼빈 경제,경영사상을 재조명하고 큰 틀에서 미래방향을 제시하고, 실천분야라 할 수있는 유통,물류분야에의 적용과 방향을 제시하였다. 그럼에도 본 연구는 문헌적 연구로서 경제,경영 현장에 대한 실천적 검토와 사례 및 대안제시에 제한적이라는 한계를 갖는다. 향후 보다 구체적으로 각 경제,경영 부문에 칼빈의 사상이 적용되는 실천적 상황 등에 대한 심층연구가 필요할 것으로 사료된다.

• KDI Journal of Economic Policy
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• 제12권1호
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• pp.31-68
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• 1990

경제력집중(經濟力集中)은 경제적(經濟的) 자원(資源)과 수단(手段)의 상당부분이 소수의 경독주체(經瀆主體)에 집중되어 이들이 자원배분(資源配分)의 흐름에 큰 영향을 미칠 수 있는 상태를 말한다. 그러므로 경제력집중(經濟力集中)은 본질상 자유시장기구(自由市場機構)의 생리와는 부합하지 않지만 자본주의(資本主義)의 역사로 볼 때 그것이 바로 자유경쟁(自由競爭)의 소산이라는 측면도 있다는 점이 문제가 된다. 구미(歐美)와 일본(日本) 등에 있어서 자본주의체제(資本主義體制)의 진화궤적(進化軌跡)은 이 문제가 어떻게 전개되는가에 따라 결정되어 왔다. 우리나라에서의 경제역집중(經濟力集中)은 다수의 독(獨) 과점적(寡占的) 대기업(大企業)들이 소유관계(所有關係)로 결합되어 있는 기업집단(企業集團) 즉 소위 재벌(財閥)의 문제로 집약될 수 있다. 우리나라의 기업집단(企業集團)의 성장은 시장기구(市場機構)의 작동결과에 기인한 면도 있지만 고도경제성장기(高度經濟成長期)의 정부정책(政府政策)에 의하여 촉진된 것도 부인할 수 없다. 기업집단(企業集團)에 의한 경제력집중(經濟力集中)은 과거 우리나라의 정치(政治) 경제(經濟) 사회(社會)가 거쳐온 진화과정(進化過程)을 집약적으로 나타내는 것 이다. 그러므로 우리나라에서 민주주의(民主主義)와 자본주의(資本主義)의 이념(理念)과 질서(秩序)에 대한 국민적(國民的) 합의(合意)를 모색하려는 현시점에서 경제력집중(經濟力集中)을 객관적으로 인식하여 효율(效率)과 형평(衡平)을 조화하는 적절한 대응방향을 모색 하는 것은 매우 긴요한 과제이다.