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김완희 ( Wan Hee Kim ),박종연 ( Chong Yon Park ),이지전 ( Jee Jeon Yi ),강임옥 ( Im Ok Kang ) 한국보건행정학회 2003 보건행정학회지 Vol.13 No.1
The principal objective of this study was to analyze and conceptualize the sociopsychological burden in utilizing a nursing home for elderly. The subjects were five elderly from a private nursing home located in Seoul and their familial caregivers. An old male and three females were currently staying at the facility, and a female had been discharged already from there. Data were collected through depth interviews, observations and review of records at the facility. For analysis, the data were classified by similar contents among significant expressions and factors in common. The subjects` motives to consider admission to the nursing home might be attributed to familial caregivers` burden, a shortage of support, environmental improvement and feeling of helplessness for the case elderly. The concept of burden is including family members` being badly off in living, their weariness, complications among family members, feeling psychological uneasiness, and hospital expenses. The identified image of nursing homes for the elderly in Korea was generally negative at the point of high cost, unreasonable requisites and limitations for admission to the facilities, inferior situations, and especially in that there were few long-term care facilities within the community boundary. From their experience of nursing homes, the interviewees have felt the sentiments of sorry for their old parents, with the thought of being an undutiful, bitterness, and empathy. Additionally, they expressed a sense of anxiety or relative deprivation against the fact that there were no long-term care facilities available for the middle class. On the basis of these, multi-dimensional needs could be identified for the elderly with chronic illnesses.
김완희 ( Wan Hee Kim ),남혜정 ( Hye Jeong Nam ),전규안 ( Kyu An Jeon ),정창모 ( Chang Mo Jung ),송옥렬 ( Ok Rial Son ) 한국회계학회 2013 회계저널 Vol.22 No.3
This paper aims to provide useful guidances for the transparency improvement of non-profit organizations in terms of accounting practice. Even though large-scaled reforms related to accounting practice are performed after Asian financial crisis, there seems to be a long way to go for Korean accounting practice to reach the international standard. Specifically, accounting systems for non-profit organizations still have rooms to be improved. Despite the economic importance and social functions of non-profit organizations, discussion on transparency improvement of non-profit organizations has been mooted. Problems on the poor governance, corruption and financial mismanagement, and decreasing credibility are crucial issues. It shows that achieving transparency improvement is a essential factor for sustainable development of non-profit organizations. Given the recognition of the critical moment, this paper reviews current status of accounting principles, external audit, accounting information users and preparers, and accounting systems in non-profit organizations. Based on the review, this paper proposes five suggestions for the improvement of accounting transparency of non-profit organizations. More importantly, the role of control tower to supervise a variety of non-profit organizations is considered. This paper would like to propose the body from public sector as a control tower and customized accounting system for non-profit organizations.