• 벤처창업연구
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• 제13권1호
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• pp.31-41
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• 2018

본 논문은 정부의 창업지원사업이 외형적 예산투입관점에서는 크게 증가함에도 불구하고 창업기업들의 현장에서 필요로 하는 니즈에 맞게 적절하게 이루어지지 못한다는 문제에 대해, 창업지원사업을 수혜 받은 기업들을 대상으로 정부지원 세부사업에 대한 중요도와 만족도를 조사하고 이의 차이인 기대충족도를 분석하여 그 원인을 분석하고 개선방안을 제시하는데 목적이 있다. 이를 위해, 본 연구는 충청남북도에 소재한 창업기업들을 대상으로 창업가가 인식한 정부의 창업지원사업 만족도가 경영성과에 미치는 영향을 살펴보았다. 특히 본 논문은 창업지원사업 중 어떠한 정부지원이 경영성과에 가장 큰 유의미한 영향을 미치는지를 분석하였다. 연구결과는 다음과 같다. 첫째, 창업지원사업의 창업교육, 시설 공간, 컨설팅, 자금지원 각각 분야의 중요도와 만족도의 차이에 대한 통계적 유의성을 검정한 결과 모든 분야에서 유의미한 차이가 있는 것으로 나타났다. 또한 중요도와 만족도의 차이가 가장 큰 분야는 자금지원으로 나타났다. 둘째, 창업지원사업과 재무적 성과와의 영향관계를 분석한 결과 시설 공간 만족도가 재무적 성과에 정(+)의 영향을 미쳐 시설 공간 만족도가 높을수록 재무적 성과가 높아지는 것을 알 수 있다. 창업지원사업과 비재무적 성과와의 영향관계를 분석한 결과 창업교육 및 컨설팅 만족도가 비재무적 성과에 정(+)의 영향을 미쳐 창업교육 및 컨설팅 만족도가 높을수록 비재무적 성과가 높아지는 것을 알 수 있다. 마지막으로 본 논문은 기대충족도가 가장 낮은 자금지원사업에 대해 그 수치가 가장 높은 창업교육 및 컨설팅사업과 연계하여 맞춤형 지원사업을 개발하는 것을 정책대안으로 제시하였다.

• 토지주택연구
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• 제4권4호
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• pp.303-316
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• 2013

This paper examines the achievements and limitations of housing assistance programs for low-income households. Korean public rental housing has been rapidly developing since 2000, and thereby achieved an increase in public rental housing stock, housing quality improvements, and the reduction of rent over-burden for low-income tenants. Despite some conflicting evidence, it appears that the provision of newly-built public rental housing has helped stabilize the prices of neighboring private rental housing units. But, as we are entering an era of one million long-term public rental housing units, we need to shift our focus from quantity-oriented provision to housing maintenance for tenants, and from cost-based rental housing to affordable rental housing and better access to rental housing for low-income tenants who are not beneficiaries of government assistance. Most of all, it is very important for local governments and the private sector to actively participate in the provision of public rental housing in order to ensure a stable rental housing market.

• 국제지역연구
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• 제21권4호
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• pp.271-294
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• 2017

Despite a huge amount of foreign assistance and close economic guidance by international donors throughout the past decades, Zambia today still suffer from a high level of aid dependency and the absence of sustainable economic development. In this study, I investigate the factors that resulted in aid (and development) failure in Zambia, focusing on institutional/historical contexts. I propose that in Zambia, government has largely failed to implement (or even produce) effective economic policies that could lead to successful use of foreign assistance for long-term, sustainable development. In particular, I focus on the nature of state and politics in Zambia, and argue that failed politics is one of the main causes of development and aid failure in Zambia and highlight colonial legacies and other contextual/institutional factors to understand the nature of politics and state in Zambia. In particular, this paper proposes that the Zambian case demonstrates that foreign aid and donor influence could worsen the situation directly by simply providing wrong guidance and also by further weakening the state (and institutional) capacity of the recipient country.

• 적정기술학회지
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• 제5권1호
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• pp.2-7
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• 2019

이 글은 2016년 3월에 설립되어 운영되고 있는 한-인도네시아 전자정부 협력센터의 추진배경을 설명하고, ODA(정부개발원조) 사업의 새로운 정부간 협력모델로서, 동남아시아의 개발도상국 중의 하나인 인도네시아에서의 센터 역할과 성과를 공유하였다. 이를 통해, 향후 전문성이 필요한 ODA 분야에 대한 새로운 협력모델이 될 수 있음을 보여주고자 한다.

• 산학경영연구
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• 제13권
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• pp.159-178
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• 2000

본 연구는 우리나라 법인세제 하에서 기업규모와 기업특성 및 조세지원제도에 따라 발생하는 조세부담의 차이에 대한 실증적인 점증을 하고자, 상장 대기업과 중소기업을 대상으로 유효법인세율로 측정되는 조세부담의 차이가 기업의 규모 및 업종별로 어떤 차이가 있는지를 분석하였다. 선행연구를 검토하면서 우리나라 조세지원제도를 설명하였으며, 조세지원제도의 효과와 기업특성에 대한 가설을 설정한 다음 T-검정을 실시하였다. 연구결과를 요약하면 첫째, 조세지원에 따른 세액공제가 법인의 조세부담율에 실질적 영향을 미쳤으며 이는 조세지원제도의 유효성을 입증한 결과이며, 둘째, 중소기업에 대한 조세지원제도가 어느 정도 유효하다고 판단되었으며, 셋째, 제조업에 대한 조세지원제도도 어느 정도 유효한 것으로 나타나 종합적으로 조세지원제도는 그 목적을 어느 정도 달성하고 있는 것으로 나타난다. 하지만 법인세부담율에 영향을 주는 기타 요인(수출, 투자, 증자 등)을 반영하지 못하였고, 익금산입이나 손금산입등의 세무조정 내용을 반영하지 못한 점, 또한 단일연도의 자료만을 이용한 점등을 그 한계로 지적할 수 있다.

• 대한치과의사협회지
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• 제53권10호
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• pp.705-711
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• 2015

South Korea's oral health care non-governmental organizations (NGOs) have played a crucial role in South-North relations, although a formal intergovernmental relationship is difficult to establish and also easily breaks down. Humanitarian assistance by NGOs in the oral health care sector is an area that receives wide support from South Korean society for its urgency and for its appeal to humanity. This humanitarian assistance started in the late 1990's and continued to grow until the late 2000's. This assistance continued throughout the tension between the two administrations that resulted in a radical decrease in overall assistance from South Korea to North Korea. However, concerns remain about the transparency and efficiency of NGO activities. In this article, the NGOs and their major activities are delineated, and South Korean legislation is examined. A current act, the Law on the Development of South and North Korean Relations serves as a basis for governmental regulation and support of NGO's. Humanitarian assistance in the oral healthcare area is directly related to the oral health of the North Korean people, and it should not be influenced by political changes. Long-term planning and close discussions between NGOs, their North Korean counterparts, and the South Korean government are needed. NGOs need to overcome their shortcomings such as a lack of expertise and shortage of financial support. For this, NGOs must improve their administration transparency and professionalism.

• 한국산학기술학회논문지
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• 제21권10호
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• pp.406-414
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• 2020

폐업지원제도는 경쟁력이 낮은 한계농가의 소득보전 및 경영안정과 해당 품목의 전반적인 경쟁력을 제고하기 위해 운용되고 있다. 이러한 폐업지원제도는 풍선효과와 부정수급 등 여러 가지 문제를 가지고 있다. 본 연구의 목적은 폐업지원제도의 실제 업무를 최일선에서 담당하는 지자체 담당 공무원의 시각을 반영하여 폐업지원제도에서 나타나는 전반적인 문제점과 개선 방향을 분석하는 것이다. 특히, 공무원 특성별로 폐업지원제도 상한액 설정과 연장 여부에 관해 차이가 있는지, 이러한 차이에는 공무원의 어떤 특성이 영향을 미치는지를 분석하였다. 폐업지원제 상한액 설정 필요성에 영향을 미치는 요인은 농업부문 업무경력, 농축산업의 중요성에 관한 인식, FTA가 우리나라 농축산업에 미친 영향에 관한 인식, 성별과 지역 변수인 것으로 나타났다. 한편, 폐업지원제 연장 여부에 영향을 미치는 요인은 소속기관 단위, FTA 직접피해보전제도에 관한 업무 지식 수준, FTA 피해보전직불제 및 폐업지원제도의 효과에 관한 인식, 농축산업보조금 지원 방향에 관한 인식인 것으로 나타났다. 이러한 분석 결과는 정부가 폐업지원제도를 개선하고자 할 때, 제도개선 방향을 설정할 수 있는 기초자료로 활용될 수 있을 것이다.

• The Journal of Asian Finance, Economics and Business
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• 제7권10호
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• pp.315-322
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• 2020

This study investigates the application of management information systems to the quality of local government financial reports, especially the principle of transparency and the law of accountability, which have been measures of financial statement performance evaluation. The study was conducted in Enrekang Regency, Indonesia, which, based on the results of the examination, the Supreme Audit Board reported the status of Disclaimer, Fair with Exceptions, and Fair without Exceptions for three years each. This study used a sample of 35 respondents, finance department employees who worked on local government financial reports. Descriptive quantitative data were collected using a questionnaire instrument, then with the assistance of the Program Solution and Product Statistics (SPSS) Program, data were processed to test hypotheses. The results showed that the use of management information systems based on information and communication technology (ICT) had a significant influence on the quality of local government financial reports. The findings of this study indicate that the application of ICT-based management information systems affects the accountability and transparency of local government financial reports. This finding is reinforced by the use of the principles of government agility in the form of government apparatuses that apply responsive dexterity, flexibility agility, and competency agility.

• 대한지역사회영양학회지
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• 제6권5호
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• pp.837-847
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• 2001

The main purposes of this study were to survey and assess the current situation surrounding solid waste generation in school foodservices, to identify and evaluate the measures(reduction and recycling programs) taken by the foodservices for waste disposal, and to suggest appropriate reform measures to improve the current status, especially in terms of environmental preservation. Questionnaires on solid waste management practices were mailed to 206 school foodservice dietitians in the Kyungbuk region : a 64.0%(N = 130) response rate was obtained. While there are food waste and packaging waste generated from the foodservice operations, about a third(34.1%) of the foodservice operations were responsible for the disposal of both the food wastes and packaging wastes. About 90% of school foodservice managers were responsible for managing solid wastes. The primary recycling methods of leftovers generated from the school food service operations were livestock feed(76.0%). About 60.0% of school foodservice managers conducted the food waste reduction program. The performance by the foodservice managers in reducing the food waste was not satisfactory in several fields, such as developing environmentally friendly menus or abiding by the standard recipe, etc. In addition, the government assistance system was not properly working in the food service management. In conclusion, we should focus on increasing the performance in reducing the food waste by the foodservice managers, strengthening and facilitating the government assistance system for the food waste management and to develop education methods and education materials for food waste management.

• 한국수학교육학회지시리즈D:수학교육연구
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• 제17권1호
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• pp.29-46
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• 2013

Introduction: According the 2011 Taiwanese Government Statistics, the lower secondary school enrollment number of the new-immigrant-children is about 200,000. As known, most of the new immigrants are from the Southeast Asian countries, such as Vietnam, China, Indonesia, Thailand, the Philippines and Cambodia. In order to satisfy the increasing needs and demands on education of the children of new immigrant (CNI, henceforth), Taiwanese government not only develops, but also puts the after-school learning assistance policy into practice from 2006. Therefore, the main purpose of this study is to explore the mathematics achievement of the CNI after the implementation of the after-school learning assistance policy (AsLA policy, henceforth). Purposes: Firstly, to compare the mathematics achievement of the CNI by countries. Secondly, to compare the mathematics performance among the CNI, the children from high-risk family (CHRF, henceforth) and the children of general families. Samples: The 2,452 samples, selected from two junior high schools located in central Taiwan, include 157 CNI, 522 CHRF. Methods: The main method used in this study is interval fuzzy number (IFN, henceforth) in order to compare the mathematics achievement of the children after the implementation of the AsLA policy from different type of families. Results: To reach the two purposes of this study. We can find the effectiveness of mathematics performance from three group's children of new immigrants, high-risk, general family. Therefore, the results provide one of the ways to review the new immigrant's education policy of after-school learning assistance in Taiwan.