• STI Policy Review
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• 제3권2호
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• pp.130-151
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• 2012

Fraunhofer was founded in 1949 and grew into Europe's largest application-oriented research organization. Fraunhofer currently employs over 20,000 members in Germany, is internationally networked, and manages an R&D budget of over 1,8 Billion Euros per year. An important step for Fraunhofer to become an integral component of the German innovation system was the introduction of the Fraunhofer Model of financing based on a performance-related system of financial management. The underlying model of the allocation and distribution of public funding to Fraunhofer that is subsequently allotted to specific research groups is one of the success factors of Fraunhofer. Fraunhofer is proud of its decentralized organizational model. Fraunhofer is comprised of 60 Institutes in Germany working in different fields, under one legal framework, and with a strong brand value. Every Fraunhofer Institute is affiliated with a German University and every institute director simultaneously holds a chair at the affiliated university. It is a challenge for the headquarter organization to balance the intended competition of individual Fraunhofer Institutes with complementarity cooperation in science among Fraunhofer-Institutes, especially when coming from different knowledge domains; however, this goal results in a significant advantage. The unique strengths of Fraunhofer offer system solutions in a world with increasingly complex R&D challenges. While growing to become the largest organization on Europe to focus on applied research it is the challenge to remain an agile organization that is flexible in organizational structure. Fraunhofer has reached a well-recognized position in the European innovation landscape. It is often referred to by science and governments as a role model for innovation policy and a key element of the latest successes in the German economy that has recovered quicker from the latest economic crisis than most other western economies. The paper explains Fraunhofer as an organizational paradigm and its underlying management model to elaborate on the challenges of managing a research organization. We wish to show how it is possible to transfer the management model and philosophy of Fraunhofer to innovation systems with different framework conditions and challenges. A universal conclusion may be drawn based on the description of Fraunhofer; however, changes in existing structures and innovation systems cannot be implemented over night.

• 신재생에너지
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• 제16권4호
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• pp.65-75
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• 2020

The value of tangible assets depreciates over their useful life and this depreciation should be adequately reflected in any tax or financial reports. However, the method used to calculate depreciation can impact the financial performance of solar projects due to the time value of money. Korean tax law stipulates only one method for calculating the depreciation of solar photovoltaic facilities: the straight-line method. Conversely, USA's tax law accepts other depreciation methods as solar incentives, including the modified accelerated cost recovery system (MACRS) and Bonus depreciation method. This paper compares different depreciation methods in the financial analysis of a 10 MW solar system to determine their effect on the financial results. When depreciation was calculated utilizing the MACRS and Bonus depreciation method, the internal rate of return (IRR) was 10.9% and 16.4% higher, respectively, than when the Korean straight-line depreciation method was used. Additionally, the increased IRR resulting from the use of the two US methods resulted in a 20.5% and 27.4% higher net present value, respectively. This shows that changing the depreciation calculation method can redistribute the tax amount during the project period, thereby increasing the discounted cash flow of the solar project. In addition to increasing profitability, USA's depreciation methods alleviate the uncertainty of solar projects and provide more flexibility in project financing than the Korean method. These results strongly suggest that Korean tax law could greatly benefit from adopting USA's depreciation methods as an effective incentive scheme.

• 무역상무연구
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• 제73권
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• pp.21-42
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• 2017

A BPO is an irrevocable undertaking given by an Obligor Bank acting on behalf of the buyer to a Recipient Bank acting on behalf of the seller to pay on satisfaction of certain specified conditions. There have been a Trade Service Utility(TSU), a Transaction Matching Application(TMA) and ISO 20022 TSMT messages that core electronic technical systems linked to the BPO. As a key usefulness of the BPO, it brings to market an alternative means of satisfying the risk mitigation, financing and information management needs of banks and businesses engaged in trade. That is, corporates can spread the risk among multiple Obligor Banks by requesting multiple BPOs for the same trade transaction not to exceed the value of the initial transaction. Since the BPO replaces the manual document checking process with the electronic matching of data, buyers and sellers will benefit from significantly increased accuracy and objectivity. By using BPO, buyers and sellers can become trusted counterparties by demonstrating reliability and giving sellers the assurance of being paid on time as per the payment terms and conditions agreed. When compared to L/C, the BPO requires submission of data only. This requires a change of practice of those accustomed to dealing with physical documentation. The beneficiary of a BPO is the Recipient Bank which is always the Seller's Bank. In the meantime, banks will need to agree between themselves that the URBPO 750 will be applied, modified or excluded. However, customers of banks will face low transactional costs due to a fully automated process and standardized data formats used in international trade documentation. There is no amendment and cancellation rules in the URBPO 750s, but only have Assignment of Proceeds rules. As a result, the BPO is likely to enable new business opportunities, lower costs, fast transaction process and strengthen key customer relationships.

• 산업경영시스템학회지
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• 제4권5호
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• pp.15-26
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• 1981

While one characteristic of modern enterprises is that their forms are mostly stock company type profit organization the other characteristic is that such modern enterprises have mostly been managing under separation between capital and management. The term "Separation of ownership and Management" means that a company is controlled and managed not by its financier or investor but by the professional manager equipped with scientific management skill and knowledge. Nowadays, separation between capital and management could be adopted by advent of professional managers, and the enterprises are managed not exclusively by the interested group of stockholders but by the professional managers Professional managers can manage their enterprises in such a way as to guarantee to achieve sociality and public interests required in the modern enterprises. The purpose of this study is to formalize management ideology of enterprises in Daegu Area by means of comparative study on the degree of separation of ownership and management among enterprises in the United States, Japan and Daegu Area, thus to advise enterprising men of management idea-logy formalized. Findings from the comparative study are as follows 1. There are differences in staffing and financing between enterprises of the United States and those of Japan and Daegu Area. 2. Degree of Separation of ownership and management in Japan and Daegu Area is much less than that of the United States, and 3. The degree of separation of ownership and management is higher in open enterprises in Daegu Area. Accordingly. enterprises in Daegu Area should adopt up-to-data management theory and techniques in order to be developed themselves, and furthermore, to contribute to both the nation and the local community in economic development. In modern industrial society, the scale enterprise organization is growing very rapidly and the managerial circumstances are very much complicate and variable , thus the demand for the competent managers equipped with management knowledge and ability are high. The necessity of systematic and efficient managerial training is social demand needed urgently in modern industrial society. Therefore, it is necessary for the enterprising men in Daegu Area to establish cooperation system between university and industry in which they can participate voluntarily.luntarily.

• 보건행정학회지
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• 제17권2호
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• pp.52-67
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• 2007

Korean government is preparing the long-term care financing and delivery system in order to cope with rapid population aging. The system should be designed to provide demented patients with an appropriate services that the patients want to take, and considered to be necessary for them. In this regard, this study aims to analyse empirically a relationship between the types of long-term care services that demented patients wanted to take and they actually received during 2004. The caregivers of 609 dementia patients, who were randomly selected in a manner of proportional allocation from a nationwide claim database of the Korean National Health Insurance Corporation, were interviewed in September, 2005. Independent variables include socio-demographic characteristics, Activities of Daily Living(ADL) and Instrumental Activities of Daily Living(IADL). To explore the correspondence of the types of long-term care services that demented patients wanted to take and that they actually received, and its affecting factors, we conducted chi-square test and logistic regression analysis. Main findings are as follows. First, while only 20% of study subjects wanted home services as a long-term care services, those who wanted to use the long-term care facilities and general hospital were 37%, 43% respectively. Second, the correspondence rate was just 38% on average, and extremely low in the demented patients who wanted to use long-term care facilities. Third, the demented patients who resided in urban areas and received relatively high level of education showed high correspondence rate. Fourth, the high ADL score was closely related to low correspondence rate.

• 보건행정학회지
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• 제18권3호
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• pp.110-127
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• 2008

Expenditures on pharmaceuticals of different concepts were estimated and their functional, financing and providers' breakdowns were examined in line with the OECD's System of Health Accounts (SHA) manual. This study also shows the way such estimates are made. The results are then analyzed particularly from the international perspective. Data from both Household Survey by the National Statistical Office and the National Health and Nutritional Survey by the Ministry of Health and Welfare of Korea were used to estimate pharmaceutical expenditures that. are financed by out-of-pocket payments of the household, while national health insurance data etc. were used for estimation of pharmaceutical expenditures that are financed by public funding sources. The 'per capita expenditure on pharmaceutical/medical non-durables' in Korea stood at 380 US$ PPPs, less than the OECD average of 443 US$ PPPs in 2006, but its share of the per capita health expenditure of 25.9% noticeably outnumbered the OECD average of 17.1%, due partly to low per capita health expenditure as a denominator of the ratio. This indicates that Koreans tend to spend less on health care than an OECD average, while tending to spend more on pharmaceuticals than on other health care services, much like the pattern found in relatively low income countries. An international pharmaceuticals pricing mechanism is most likely responsible for such a tendency. In addition, it is to be noted that the percentage comes down to 21.0%, when expenditures on both medical non-durables and herbal medicine, which is locally quite popular among the elderly, have been excluded.

• 한국콘텐츠학회논문지
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• 제10권1호
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• pp.343-352
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• 2010

각국의 테러대응 관련 법제들을 비교 분석해 본 결과, 테러환경에 능동적으로 대처하기 위해서는 현행의 법령적 근거보다는 상위의 법률적 체제가 필요함이 사료된다. 그리고 상위법에서는 다음의 몇 가지 사항에 대한 구체적인 규정이 포함되어야 할 것이다. 첫째, 테러혐의자의 감시와 관련한 '통신비밀보호법'의 근거에 의해서는 테러정보의 수집 및 감시활동이 불가능하기 때문에 국민의 생명과 재산을 보호하는 국가의 의무적 차원에서 볼 때, 심도 있는 논의가 필요하다. 둘째, '출입국관리법'에 의한 현행 법규로는 테러대응의 관리에 부족한 점이 지적되고 있기 때문에 이를 보완하여 대응 관리해야 한다. 셋째, 현행 '특정금융거래정보의 보고 및 이용 등에 관한 법률'로는 테러자금의 차단이 불가능하기 때문에 테러조직의 자금 차단과 처벌 근거를 마련해야 한다. 넷째, 테러범죄의 처벌은 통상적인 형벌에 의거하고 있는데, 테러행위와 테러단체를 확연히 구분하여 처벌규정을 마련해야 할 것이다. 다섯째, 국가중요시설 및 다중이용시설의 보호를 강화하기 위한 민간경비시스템의 활용이 필요할 것이다.

• 한국주거학회논문집
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• 제17권6호
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• pp.109-118
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• 2006

The purpose of this study was to investigate the policies related to residential remodeling for elderly households of Korea and Japan. Documentary research methodology was used in this study. The major results of this study are as follows: 1) It is not enough that the housing policy of elderly households prepare institutions and standards for aging society in Korea. 2) Residential remodeling projects by this time were not to improve residential environment of elder]y households but to support only a few low income elderly households in Korea. 3) Housing policy of elderly households consisted of design and remodeling standards for barrierfree of new housing and housing stock, housing financing, human resource network, and educational program of housing remodeling in Japan. 4) Central government and local self-governing body have support system which is systematic and that is helpful to those elderly households who needs housing remodeling in Japan. 5) It is needed that local self-governing body frame a policy of residential remodeling for elderly households. And central government and local self-governing body prepare the policy of financial support and contents of residential remodeling for elderly households according to the level of housing quality and residents circumstances. And they have the education system for specialist of residential remodeling for elderly households and clarify the standards of residential remodeling for elderly households. 6) In-depth analysis study is need to find a suggestion in many cases of advanced nations.

• 대한지역사회영양학회지
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• 제13권4호
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• pp.520-530
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• 2008

The purpose of this study was to investigate the characteristics of the foodservice management practices, the equipment ratio of sanitary facility/equipment, and dietitians' perceptions of (i) the barriers to sanitary management and (ii) the sanitary management performance level in the welfare institutions for the disabled in Korea. The survey was conducted during the period from September 7 to October 15, 2006. A total of 91 institutions(response rate 74.6%) were analyzed by using SPSS(windows ver. 14.0). The average number of meals served per day per an institution was 379. The majority(93.4%) of dietitians made decisions in procurement. The major part of the purchase was made through private contract. The factors affecting menu planning were nutrition, food preference, and cost, in the order of importance. Among the food items, fruits were infrequently served, while protein source foods and green leaf vegetables were almost daily served. The equipment ratio of sanitary facilities/equipment was 45%, which was relatively low. Most dietitians perceived 'limited availability of facilities and equipment' and 'the lack of support from financing department' as the major barriers in implementing a desirable sanitary system. Sanitary management performance in 'the food ingredient' was perceived as the lowest, while that in 'the uniform' showed the highest. The results of this study suggest that a proper supporting program on securing the facility/equipment and adequately trained employees are needed for successful sanitary management. Also, a more frequent supply of fruits for the disabled is recommended.

• 한국노년학
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• 제38권3호
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• pp.453-466
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• 2018

본 연구의 목적은 정책 비교를 통한 한국의 장기요양보험 제도가 중국 청도의 장기요양보험 시스템 구축에 미치는 영향과 시사점을 검토하는데 있다. 중국과 한국의 문화배경, 생활습관 및 인구구조 등 다양한 측면에서 매우 유사하여 한국 장기요양보험의 성공적인 경험은 중국 청도의 장기요양보험 제도를 구축하는 데 큰 도움이 될 것으로 판단된다. 이에 본 연구는 문헌연구를 통해 Gilbert & Terrell의 사회복지정책분석 프레임워크에서 청도와 한국의 장기요양보험 정책을 비교해 보았다. 정책비교를 통해 청도의 현재 시범 정책 문제점들로 입법 지원 부족, 재정 독립 그리고 심사 기준 등이 명확하지 않고 인적자원 부족을 논의하였다. 이에 다양한 차원에서의 정책비교를 통해 법제 지원, 평가기준 상세화, 혜택범주 확대화, 서비스네트워크 강화, 재원 최적화를 위해 청도의 장기요양보험 개선 제안들을 결론으로 제시해 보았다.