• 교육시설
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• 제11권6호
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• pp.22-32
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• 2004

Private universities are going through difficulties in improving facilities for the disabled students due to financial reasons. Extension elevators, grips on both sides of the hallways for the visually disabled, handrails on the walls of ramps and stairs in the existing building, and improvement of the dormitory chambers are some items of such facilities in this analysis of MyongJi University. Hence, financial support based on the long-term plans and evaluations from the National Treasury to private universities with financial stringencies, will be a critical promotion in appropriating educational budgets and executing corresponding funds. This will eventually bring equal development of educational welfare for the disabled students among national, public, and private universities.

• 품질경영학회지
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• 제48권2호
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• pp.345-359
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• 2020

Purpose: Financial independence of the museum is an urgent issue in Korea. In this paper, methodology to combine arts and culture facilities with senior society is investigated based on case study of various senior programs in other countries. Methods: In this paper, case study of various senior programs from cultural and arts facilities in other countries are investigated in the aspect of public nature and independent management. Based on the analysis of the case study, optimal methodology is derived. Results: Based on case study of various senior program in other countries, it is clear that art and cultural facilities play important roles in participating elderly people to various social activities through developing programs specialized for elderly people. Conclusion: From analysis of the case study, senior program from arts and culture facilities provides more familiar contents rather than professional contents. Also, they consider more on communication and cooperation with local society to develop the senior program, which fulfill both public nature and financial independence.

• 한국가스학회지
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• 제13권4호
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• pp.53-60
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• 2009

냉각수, 수증기 등과 같은 유틸리티를 사용하는 설비에서는 장치손상지역에 의한 사고 피해크기(COF)가 0의 값을 나타내고, 이로 인해 위험도가 0으로 나타난다. 따라서 본 연구에서는 위험기반검사(RBI)에서 장치손상지역에 의한 COF로부터 위험도를 산출하는 방법을 개선하여 재정적 손실에 의한 COF로부터 위험도를 산출하는 RBI 절차를 개발하였다. 그리고 장치손상지역과 재정적 손실에 의한 위험도로부터 검사주기를 동시에 산정하는 RBI 프로그램(KS-RBI Ver 3.1)을 개발하여 석유화학공정에 적용하였다. 그 결과, 재정적 손실에 의한 COF로부터 산출한 위험도는 장치손상지역에 의한 COF로부터 산출한 위험도 결과와 거의 유사하였다. 그러나 유틸리티를 사용하거나 고가의 설비에서는 장치손상지역에 의한 경우보다 재정적 손실에 의한 COF로부터 설비의 위험도를 보다 정확하게 산출할 수 있었다.

• 한국실내디자인학회:학술대회논문집
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• 한국실내디자인학회 2004년도 추계학술발표대회 논문집
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• pp.157-158
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• 2004

In this study, we try to understand the present condition of elderly housing facilities in Contra Costa County, California, USA. We got the basic information of 92 facilities through the interview with the chief of elderly housing department in Contra Costa County, California. In practical way of research, this study bears various components of the elderly housing facilities, which are type of facility, financial aids, type of apartment, and provided living services. The short summerising of researches are; The present conditions of elderly housing facilities can be classified as Independent Living(53), Congregate Housing(23), Assisted Living(33), Dementia Care(12). The financial aid conditions are shown like SSI, HA, HUD. The types of apartment are studio type, 1 bedroom type, 2 bedroom type. These facilities provides meals, housekeeping, transportation, small pets. As a result of studying the present condition of elderly housing facilities in Contra Costa County, we propose the basic statistical report on the most general type of housing, financial aids, type of services that people of the states want to get.

• 지역연구
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• 제8권2호
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• pp.1-9
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• 1992

One of the problems associated with the current system of land development projects implemented by the public sector in Korea is that various service facilities are not ready in time for the occupation of residential dwelling. A major cause of the problem is the lack of financial arrangements which would smooth the cash-flow of the suppliers of the facilities during the project period. In this paper we present two schemes which will contribute to the optimal provision of service facilities by easing the financial constraint facing the land developers and suppliers of the facilities. The first scheme involves channeling a fraction of profits from a land development project and of the proceeds of mandatory sales of Type II National Housing Bonds as a loan to the suppliers of the service facilities. The second scheme considers the participation of the private sector in the project as a member of a consortium comprising the Korea Land development Corporation, the National Housing Fund, and private developers. It is proved that each scheme is superior to the current system. as well as entailing a very small cost.

• 한국산학기술학회논문지
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• 제15권2호
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• pp.688-697
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• 2014

우리나라 장기요양기관은 노인복지법 적용 기관과 미적용 기관이 혼재되어 사회복지법인재무회계규칙이나 장기요양보험법의 지침을 따르고 있다. 그러나 시설정보시스템의 이용이 불가능한 경우도 있고 자료 제출의 강제적 의무도 없어 장기요양기관의 재무상태와 경영실태와 관련된 신뢰성있는 회계정보는 부족한 실정이다. 따라서 본 연구에서는 현재 회계 관련 규정의 문제점과 개선방향을 알아보고 회계기준 정립을 위한 방안을 제시하였다. 본 연구에서는 장기요양기관의 실태를 반영하여 단기적으로는 복식부기기준의 회계기준과 단식부기 기준의 두 가지 회계기준이 필요할 뿐 만 아니라 적정한 재무보고를 위해 회계원칙에 부합하는 세 가지의 이익처분항목을 도입하였다. 마지막으로 충당부채 계정의 도입과 국고보조금, 감가상각비 등에 대한 회계 기준을 도입하였다.

• Journal of Hospice and Palliative Care
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• 제13권3호
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• pp.143-152
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• 2010

목적: 본 연구는 호스피스 완화의료 기관 조사와 통계청 자료를 이용하여 호스피스 완화의료 기관 현황과 장애요인, 그에 따른 활성화 방안을 조사하고 분석하여 향후 정책수립을 위한 기초자료를 제공하고자 실시되었다. 방법: 현황조사를 위해 국내 호스피스 완화의료 관련 단체 및 기관을 통해 호스피스 완화의료 제공 기관을 선정 하여 2009년 2월에서 3월까지 설문을 시행하였으며 설문내용은 기관의 일반현황, 대상자, 서비스 제공인력, 시설, 재정, 활성화 방안으로 구성되었다. 또한 필요병상수 및 병상충족률 산출을 위해 통계청의 지역별 인구수 자료를 이용하였다. 결과: 전체 53개 호스피스 완화의료 기관 가운데 42개 기관이 종합병원 이상으로 총 설문대상 기관 중 의원급 기관은 6개였다. 전체 53개 기관 중 18.8%의 기관이 수도권 지역에 분포하고 있었다. 전반적인 호스피스 완화의료 병상충족률은 21.9%로 낮은 것으로 나타났으며 4개 광역시도의 경우 호스피스 완화의료 전용병상이 없는 것으로 보고되었다. 2008년 호스피스 완화의료기관의 사망자는 전체 암사망자의 6.3%에 불과했다. 기관의 재정 관련한 설문에서 86%의 시설이 재정이 부족하다고 답변하였으며 그 외 인력수급 장애요인 및 시설기준 미충족의 원인으로도 재정 부족을 원인으로 꼽은 기관이 과반수를 넘는 것으로 나타났다. 호스피스 완화의료 활성화를 위한 정부의 지원으로 가장 필요한 부분으로 재정지원이었으며(71.2%), 기부문화 활성화 방안으로 기부금 전액 세금 공제(43.1%), 공익재단 설립(23.5%) 등으로 나타났다. 결론: 본 연구는 이처럼 기관의 현황 자료조사 및 설문조사를 통해 국내의 호스피스 완화의료 이용률 및 병상충족률이 낮은 문제점, 지역별 병상충족률 편차가 큰 문제점 등을 파악하였으며 호스피스 완화의료의 장애요인으로 재정부족, 인력수급 장애, 인식부족 등을 파악하였다. 또한 이를 위해 호스피스 완화의료 기관의 재정마련 방안이 필수적이며 인식 부족에 대한 개선 노력도 동시에 이루어질 필요가 있을 것으로 결론지었다. 이 중 재정 부족에 대한 방안으로는 정부의 재정 지원과 기부금 전액 세금공제와 공익재단 설립이 검토해 볼 만한 대안으로 제시할 수 있겠다.

• 교육녹색환경연구
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• 제5권1호
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• pp.22-39
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• 2006

The purpose of this study is an overall valuation about propriety study of school facilities BTL(Build-Transfer-Lease) by means of AHP(Analytic Hierarchy Process). The search point includes these questions. Is BTL of school facilities a reasonable project for school, or is the former government financial project on the position of comparative superiority? And, is a partial BTL possible as an alternative plan? The result of this study shows that preference rate about BTL is 39%, that of former government financial project is 32%, and that of partial BTL is 29%.

• 한국병원경영학회지
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• 제22권2호
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• pp.44-57
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• 2017

The objective of this study is to investigate financial integrity strategies for sustainable development of local public medical centers, and particularly focus on seeking ways to enhance its financial efficiency and publicness. The data which was collected from 33 local public medical centers was analyzed by Data Envelopment Analysis to measure its financial efficiency. Then, Matrix Analysis was used to examine the association of financial efficiency and publicness of local public medical centers with related factors. In the aspects of facilities and location, according to the results, the local public medical centers which have larger number of available hospital beds or located in bigger cities were examined to have higher degree of publicness. In the aspect of human resources, greater number of doctors made both financial efficiency and the degree of publicness decreased, whereas higher participation rate of educational program for doctors affects increasing its financial efficiency and publicness. Lastly, in the aspect of costs, higher labor, material, and administrative cost diminished financial efficiency, but enhanced the degree of publicness. Based on these results, this study concluded that enhancing the publicness of local public medical centers should be pursued by increasing the accessibility with better facilities and location, and also concurrently organizing rational expenditure structure with appropriate cost investment to the resources of local public medical centers. Also, it is necessary to enhance both financial efficiency and publicness simultaneously by improving the quality of health care services through the educational programs for medical staffs.

• 가정과삶의질연구
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• 제28권2호
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• pp.39-50
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• 2010

The aims of this study are to present the basic data of a school facilities complex and to analyze the necessity of a school facilities complex, school facilities characteristics and program characteristics. In the study, there can be found an analysis of the present conditions of the school facilities complex by literature research and the analysis of school facilities characteristics and program characteristics by case study. The results of this study are as follows: First, the elementary school facilities are mixed with the gym, swimming pool, culture center and convenient facility(parking lot). Second, the school facilities complex is not connected with the number of elementary school students. As the number of elementary school students decrease, it is possible to apply the generated surplus space of the school facilities to the community facility. Third, the school facilities complex is not connected to the reliance ratio of local finance. It is necessary for the central government to provide active financial and to build a financial support model. Fourth, most of the time, the entrance of the facility complex is divided from the entrance of the school facility. Fifth, the programs of many school facility complexes are composed of swimming and physical fitness programs.