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      • KCI등재후보

        Social Entrepreneurship and Community Engagement:How They Cooperate to Actuate Rural Society in Indonesia?

        Saiful Islam(사이풀 이슬람) 피터드러커 소사이어티 2015 창조와 혁신 Vol.8 No.2

        사회적 경제에서 지역사회 참여는 큰 의미를 가지며, 이는 다른 개발 접근방식들과 구분되는 특징이기도 하다. 본 연구는 사회적 경제 개발의 결정적 성공요인을 사회적 기업가에 의해 추진되는 지역사회 참여로 보고, 그 역할에 주목하여 인도네시아의 두 마을 Labuhan Ratu Enam Village와 Kembang Arum Village의 사례연구를 통해 사회적 기업가 정신이 사회적 경제적 목적을 동시에 추구하는 사회적 경제 개발에 미치는 역 할을 살펴보고자 한다. 두 지역 모두 특수한 문제 및 가능성을 동시에 가진 농촌지역으로, 첫 번째는 지역 구성원의 권한 강화와 더불어 남녀노소의 다양한 분야 진출 및 활동을 강조하는 Labuhan Ratu Enam Village(LRE)의 사례이다. Labuhan Ratu Enam Village(LRE) 사례는 지역사회참여를 통해 이전에 해외 이주노동자로 유출되던 인도네시아 청년들에 대한 대안적 직업 제공과 이런 이주노동공급의 결과로서 발생한 사회적 효과를 어떻게 예측할 것인지 보여주고 있으며, 두 번째 사례인 Kembang Arum Village(KA)는 문화적 · 잠 재적 천연자원을 보유하고 있는 마을이 진취적인 사회적 기업가 정신에 의하여 어떻게 농촌 관광 명소로 바뀔 수 있는지를 보여주었다. 본 연구는 두 마을의 사례조사를 통해 마을 의 사회적 경제 개발을 이끌었던 사회적 기업의 성공을 발견함으로써, 결과적으로 이러한 사회적 기업의 성공이 공동체 권한 강화와 지역사회의 참여를 이끌어내는 혁신적이고 진취적인 사회적 기업가 정신에 의해 결정됨을 보여주고 있다. In social economy perspective, community engagement is the major characteristic of the program which distinguishes it with other approach of development. The study will focus on social entrepreneurship role to drive community engagement which is anticipated as a major determinant of successful social economy development. The aim of study is to examine the role of social entrepreneurship on social economy development which has to synchronize both social and economic aims, by taking a setting on the rural area that has specific problem and potential. The study employs the qualitative research methodology. Two case study of social economy initiative in Indonesia which attributing community engagement would be investigated. The first case is the Labuhan Ratu Enam Village (LRE) which focus on empowerment for all segment of community comprise male, female, youth and kids with various sectors and activities. The LRE case provides fruitful example how to create alternative job provision which previously their young people prefer to go abroad as blue color migrant worker, and how to anticipate social effect in the society as consequence of being migrant worker supplier. The second case is the Kembang Arum Village (KA). KA has cultural and potential natural resources that successfully being promoted as a rural tourism destination by innovative social entrepreneurship. Under KA model of rural tourism, the major subject is their community, without losing their land asset and cultural identity as occurred common in many cases on tourism business where local people obtain limited benefit due to lack of involvement. The results of study suggest that successful social enterprise which has social and economic aims will be significantly determined by the existence of social entrepreneurship which lead the initiative, share the innovation, empower the community and encourage them to participating.

      • KCI등재

        Comparative Study of Budget Reform with a Voice of Allan Schick: Case of Korea – Indonesia

        Saiful Islam 한국정부회계학회 2014 정부회계연구 Vol.12 No.1

        공공지출관리는 정책성과를 얻기 위해 실체법 규범, 효율성, 다양한 법제도의 정비관리 의 합 의를 통한 예산결정 등과 관련하여 새로운 접근방식이 필요하게 되었다. 1998년 발생한 금융위기 이후 한국과 인도네시아는 경제회복을 위해 재정개혁을 시도하였다. 본 연구의 목적은 한국과 인도네시아의 재정개혁을 면밀히 검토하고 공통점과 차이점을 밝혀내는데 있다. 10년간 두 나라의 재정개혁은 체계 등 유사점이 있는 반면 법적 체계, 재정적 기능개발, 리더십과 의회와 회계감사 이사회에 미치는 영향력에 있어서는 차이점을 보인다. 또한 이 연구는 과거 개혁의 다음 단계로써 인도네시아의 더 나은 예산개혁을 위한 함의를 제안하고 있다. Public Expenditure Management (PEM) in regards to procedural rules, substantive norms, efficiency, and a broad range of institutional and management arrangements while achieving desired policy outcomes brings about a new approach while budget decisions are being made regularly. After the financial crisis that occurred in 1998 hit Korea and Indonesia, both countries attempted to bring about national economy recovery by promoting multiple reform agendas including a public financial management reform. The aim of this study is to examine the reform agenda on the public finance sector both in Korea and Indonesia and to investigate their similarities and difference. Vulnerability as an impact of the 1998’s financial crisis in Korea requires a series of major reform initiatives encompassing the labor, corporation, finances, and the public sectors. The public financial management reform plays a major role in the financial and public sector reform agenda. By considering the setting background and identified weaknesses area, the public finance management reform in Indonesia is aimed to realize good governance and clean government, particularly on the managing public finance as a starting point to conduct a public sector reform. On their public financial management reform that was performed in the same decade, both countries have similarities on major driven, reform framework, major agenda, and major actors. However, their differences appear on legal arrangements, treasury function developments, leadership roles, and the reforms impact to the parliament and the board of supreme audit. Finally, the study suggests the implication for further budget reforms in Indonesia as a next work to perfecting previous reform results.

      • KCI등재후보

        Innovative Transition of Indonesian Accounting and Reporting System

        Saiful Islam 피터드러커 소사이어티 2012 창조와 혁신 Vol.5 No.1

        Indonesia recently is on going conducting next step of her financial management reform. Two initiative strategies are performed. Firstly, reformprogramon state treasury and budget whose primary product is Financial Management Information System, called SPAN system. Second, reformon accounting and reporting system, which intended to move from cash toward accrual basis to full accrual basis. Analogous with DBAS systemin Korea which supports accrual accounting practice in government, SPAN systemalso aimed at succeeding in accrual basis practice.Fourchallengeswereencounteredwhenintroducingaccrualaccountingbasis: conceptual framework, consolidation,automation,andcompetenceongovernment accounting practice. Indonesia and Korea have many similarities with regard to the transformation of their accounting system to accruals. Both countries reformed their accounting systems in need of acquiring comprehensive and accurate information to improve their financial management. Both countries utilized the developed ICT (Information and Communication Technology) in implementing accounting business. Referring to Korean experience, the study suggests that there need to develop accrual accounting system gradually, instead of completing everything in the near future. To sustain the new accounting system program in Indonesia and to face the challenges, some recommendations are suggested as follows: both reform teams collaborate to design accounting policy and accounting system as a framework to design a new Chart of Account and journal mapping table, SPAN system design enable to connect with her peer local government financial system to anticipate further consolidation needs, and empowering local treasury offices which has intimate relation with all the spending units to train their officers on newaccounting system.

      • KCI등재후보

        STRUCTURAL AND INTERACTION PROPERTIES OF ENCAPSULATED MnO_2 NANOWIRES FILLED MWCNTs

        SAIFUL IZWAN ABD RAZAK,SHARIF HUSSEIN SHARIF ZEIN 성균관대학교(자연과학캠퍼스) 성균나노과학기술원 2011 NANO Vol.6 No.5

        Uniform encapsulated MnO_2 nanowires were achieved within the cavity of multiwalled carbon nanotubes (MWCNTs). The Raman spectra revealed a charge-transfer shifts between the MnO_2 particles and the inner tube of MWCNTs. Thin, uniform and continuous MnO_2 was observed with a diameter of 9 nm.

      • KCI등재

        Homeopathy - A Safe, Much Less Expensive, Non- Invasive, Viable Alternative for the Treatment of Patients Suffering from Loss of Lumbar Lordosis

        Saiful Haque,Debarsi Das,Saugato Bhattacharya,Tathagato Sarkar,Anisur Rahman Khuda-Bukhsh 대한약침학회 2016 Journal of pharmacopuncture Vol.19 No.4

        Objectives: Loss of lumbar lordosis causing pain and curvature of the vertebral skeleton to one side is a relatively uncommon disease. To our knowledge, successful treatment of loss of lumbar lordosis with any potentized homeopathic drug diluted above Avogadro’s limit (that is, above a potency of 12C) has not been documented so far. In this communication, we intend to document a relatively rare case of loss of lumbar lordosis with osteophytic lippings, disc desiccation, and protrusion, causing a narrowing of secondary spinal canal and a bilateral neural foramina, leading to vertebral column curvature with acute pain in an adolescent boy. Methods: The patient had undergone treatment with orthodox Western medicines, but did not get any relief from, or cure of, the ailment; finally, surgery was recommended. The patient’s family brought the patient to the Khuda-Bukhsh Homeopathic Benevolent Foundation where a charitable clinic is run every Friday with the active participation of four qualified homeopathic doctors. A holistic method of homeopathic treatment was adopted by taking into consideration all symptoms and selecting the proper remedy by consulting the homeopathic repertory, mainly of Kent. Results: The symptoms were effectively treated with different potencies of a single homeopathic drug, Calcarea phos. X-ray and magnetic resonance imaging (MRI) supported recovery and a change in the skeletal curvature that was accompanied by removal of pain and other acute symptoms of the ailment. Conclusion: Homeopathy can be a safe, much less expensive, non-invasive, and viable alternative for the treatment of such cases.

      • KCI등재

        Insight into hydrophobic interactions between methyl ester sulfonate (MES) and polyacrylamide in alkaline-surfactant-polymer (ASP) flooding

        Saiful Hafiz Habib,Dina Kania,Robiah Yunus,Badrul Hisham Mohamad Jan,Dayang Radiah Awang Biak,Rabitah Zakaria 한국화학공학회 2021 Korean Journal of Chemical Engineering Vol.38 No.11

        The interaction between methyl ester sulfonate (MES) surfactant and polyacrylamide (PAM) polymer in alkaline-surfactant-polymer (ASP) flooding due to electrostatic charges and hydrophobicity of both elements at the interface was investigated. In the ASP flooding, sodium hydroxide (NaOH) and sodium carbonate (Na2CO3) were used as alkali. At high PAM concentrations, the strong hydrophobic interaction between the PAM backbone and the carbon chain of MES destabilizes surfactant packing at the interface, increasing interfacial tension (IFT). The higher conductivity value of the ASP slug (15mS/cm) compared to the alkali-surfactant (AS) slug (7 mS/cm) indicates a strong electrostatic interaction caused by the rapid mobilization of free surfactant molecules across the PAM backbone at the water– oil interface. The lowest IFT value for ASP flooding was 0.28 mN/m. Sand pack flooding tests showed that the optimum PAM concentration in ASP flooding was 1,000 ppm, resulting in a 20-35% oil recovery. A negative effect of PAM on the oil recovery was observed at a higher PAM concentration of 9,000 ppm. IFT and mobility ratios were irregularly related to the oil recovery. At 1,000 ppm PAM, the oil recovery for ASP slug with MES and commercial surfactant sodium dodecyl sulfate (SDS) was 25% and 20%, respectively, indicating that MES is superior to SDS.

      • KCI등재

        Management Accounting in the Era of Digitalization

        Saiful ALAM,Dewan Mahboob HOSSAIN 한국유통과학회 2021 The Journal of Industrial Distribution & Business( Vol.12 No.11

        Purpose: For the last few decades, human civilization has observed an enormous change due to digitalization. However, question remains whether and how management accounting has been transformed to meet the demand of the digitalization. This paper provides a literary illustration of such transformation in the context of a digitalized world. Research design, data and methodology: This is a conceptual study based on extant literature. Therefore, the secondary sources of materials were used. Materials include literatures published in this domain, archival documents, and other publicly available data. Results: Drawing from literary evidence, the paper first highlights the evolving character of management accounting. Then it illustrates the changing landscape in the milieu of global and institutional settings with a focus in accounting profession. It further demonstrates the digitalization impact in management accounting. Here it also identifies the changing role of management accountants. Conclusions: The paper is critical for the management accounting professionals in identifying the attributes and nature of management accounting in the contemporary world. It also provides a sketch of the potential skillset that management accounting professionals should embrace to tackle the challenges of the new environment.

      • KCI등재후보

        MnO_2-FILLED MULTIWALLED CARBON NANOTUBE/POLYANILINE NANOCOMPOSITES: EFFECT OF LOADING ON THE CONDUCTION PROPERTIES AND ITS PERCOLATION THRESHOLD

        SAIFUL IZWAN ABD RAZAK,SHARIF HUSSEIN SHARIF ZEIN,ABDUL LATIF AHMAD 성균관대학교(자연과학캠퍼스) 성균나노과학기술원 2011 NANO Vol.6 No.1

        This paper reports the synthesis and characterization of ternary nanocomposites consisting of polyaniline (PANI), multiwalled carbon nanotubes (MWCNTs) and manganese dioxide (MnO_2) at different MWCNT–MnO2 loadings. The composite electrical percolation threshold is investigated as well. The in situ nanocomposites were characterized by UV-visible, Fourier transform and Raman spectroscopy, thermogravimetric analysis, field emission scanning electron microscopy, and electrical conductivity measurements. The conductivity of the nanocomposite reached up to 78.79 Scm^(-1) with 50 wt.% addition of MWCNT–MnO_2 with good conduction stability and reversibility. The percolation threshold of this nanocomposite was achieved at 0.5 wt.%. Using the scaling law of the percolation theory, it was found that the theoretical conductivity of the nanocomposite exhibited an exponential factor, (t) of 1.38 instead of the universal t value of 2.

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