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      • 우리나라 소비자행정에서 정부와 NGO의 관계유형

        송병준 성균관대학교 행정대학원 2004 국내석사

        RANK : 249647

        This reseach wished to grasp characteristic of the relation type using model of actual proof analysis whether have preserved what kind of relation ship between government and NGO within administration for consumer on the basis of existent theoretical examination about administration for consumer. The frame of the actual proof analysis for reseach was setted up consumer group and government relation as Subsumption/Accommodative relation, Competition/Oppositional relation, and the Partner ship/Cooperative relation. Subsumption/Accommodative relation means the occasion that government and consumer group accept other person's claim actively. Concretely, the consumer group's consumer consultation, consumer education, prices of commodities' observation business achieved by governmental financial or manpower were analyzed on Subsumption/Accommodative relation. Competition/Oppositional relation means consumer group's activity that criticized and resisted in governmental policy or wielding authority. Resistance, protestation, improvement, correction request, enforcement pressing or proposed conformation was analyzed by Competition/Oppositional relations about consumer group's governmental measure. Partnership/Cooperative relationship means that consumer group's support to governmental measure When they were welded organically. Targets of actual proof analysis were main business example that written in each consumer group's internet homepage and consumer group's business which written in monthly publication 'Consumer'(from January ∼ February issue of 2001 to October, 2003) and consumer group's consumer consultation result, governmental consumer group education support results etc.. It is as follows when we look into reseach result simplicity. First, the business number of item that totalized by Subsumption/Accommodative relation are all 9 items, and all of these are about prices of commodities's observation. Second, business which totalized by Competition/Oppositional relation are 17 items about safety, 30 items about observation, informational offer in connection with 26 items, total 73 items are. Third, partner ship/Cooperational relationship are all 3 items, 1 item about observation, informational offer in connection with 2 items. The characteristic point of consumer group and government relation which appeared in this analysis result is shown Competition/Oppositional c relationships such as opposition, protestation, enforcement pressing, correction request, suggestion, etc.. When examined analysis contents in detail, Subsumption/Accommodative relation is not more in 9 items only but in terms of consumer consultation business settled by consumer group's main business, they were depending very on governmental granting of subsidies. Therefore Subsumption/Accommodative relation is consiquence fator of this analysis. But, Partner ship/Cooperational is shown that governmental relation is made extremely circumscriptively being not more in 3 items only. But, it can be interpreted substantially that Partner ship/Cooperational relationship is a sufficient factor because Ministry of Finance and Economy, Fair Trade Commission,and Korea Consumer Protection Board are supplied governmental manpower for conduct business These day, Relationship between government and NGO is changing rapidly in sympathy with society change which is strengthened of NGO's status from grade of authoritative relation(hierarchy) to business relations (market), as a result, mutual benefits cooperational relation(network) will be shown. Therefore, the Future civil/governmental relation model may be settled perfectly when co-operative and supplment relation is created. According to this statement person's administration for consumer experience, relation model of government and consumer group need to consider the following. First, because administration for consumer is for national service administration, access and selection should be easy and convenient in situation of people and consumer. It is desirable that consumer group conducts administration for consumer business beside government from this point of veiw. Second, ultimate purpose of administration for consumer is consumer problems' solution. The most desirable thing when government performs administration for consumer is creating an atmosphere to secure consumer's right for not consumer group but also sovereignty's guarantee of consumer, businessman through inducing of businessman's participation. For this, the consumer and businessman who have antagonistic relationships each other need to be able to control and supplement, and It needs to be able to be proper and operate efficiently for consumer administration function of government.

      • 오피스 임대시장의 권역간 전세환산율 차이에 관한 연구 : 서울 및 분당권역을 중심으로

        홍순만 성균관대학교 행정대학원 2005 국내석사

        RANK : 249631

        The purpose of this study was to analyze the deposit-basis lease conversion rates of the rental offices in three major downtowns of Seoul and downtown Bundang and thereby, determine the differences of such rates among the downtowns as well as the primary factors affecting the rates, and therewith, define the characteristics of each rental office market to construct a precise information database about rental office markets and develop an office lease index, both of which would be useful to not only office building investors and developers but also existing building owners, tenants and other relevant people. Although the deposit-basis lease conversion rates tend to be determined through agreement between lessor and lessee, lessors apply their own common rates in some areas. Anyway, it is desirable to set the same deposit-basis lease conversion rates in the capital markets because they represent the opportunity costs of capital. Nevertheless, it was found that each of major downtowns in Seoul and Bundang downtown was applying its own rate to rental offices, which were different among areas. Such differences seemed to be attributable to various causes. The study reviewed such major causes as owners, scale of building, age of building, zoning and uses. The relations between such major variables and deposit-basis lease conversion rates can be summed up as follows; First, as a result of analyzing the relation between owners and conversion rates, it was found that the rates differed depending on owners across the sample downtowns. The ratio of corporate owners was higher in the conventional downtown of Seoul and Bundang downtown, while the ratio of individual owners was higher in the other two downtowns, Kangnam and Yeouido/Mapo. However, the public owners were distributed relatively evenly among the sample downtowns. The conversion rates were higher for individuals' buildings than for corporate buildings. Namely, it was found that the conversion rates were relatively higher in Kangnam where more buildings were owned by individuals. The reason why the conversion rates were not high in Yeouido/Mapo downtown despite more individual office buildings were distributed was that those individuals financially capable had invested much in the office buildings there by taking advantage of the lower interest rates. Second, as a consequence of analyzing the relation between building scale and conversion rates, it was found that the larger a building was, it was more likely to be owned by corporations. Namely, the building scale was correlated with 'who was the owner'. Thus, the larger the buildings were, their conversion rates were lower, and vice versa. Such correlations could explain the fact well that the conversion rates were lower for the office buildings in the conventional downtown of Seoul and Bundang downtown where more corporate buildings were than those in Kangnam. Merely, the reason why the conversion rates were low for the office buildings in Yeoui-do/Mapo where more buildings were owned by individuals was that the larger-scale buildings once owned by financial service companies mostly had been sold out to individuals due to their restructuring programs and therefore, that the same conversion rates as in the past were applied. Third, as a result of analyzing the relation between age of buildings and their deposit-basis lease conversion rates, it was disclosed that the buildings in the conventional downtown of Seoul were oldest, followed by those in Yeouido/Mapo, Kangnam and Bundang downtown in their order. Namely, the buildings in the conventional downtown of Seoul were older than those in Kangnam, and therefore, lower conversion rates were applied there. When office buildings were constructed, their developers had to borrow some of the cost from banks, and thus, banks had pressed the building owners to repay their loans earlier. After all, the older buildings were less burdened with the debt. In other words, the younger a building was, the opportunity cost of its capital was higher and therefore, the deposit-basis lease conversion rates were higher that much, and vice versa. Merely, the reason why lower conversion rates were applied to the younger buildings in Bundang downtown than Kangnam was that more buildings were owned by corporations as discussed before. Fourth, as a result of analyzing the relation between zoning and conversion rates, it was found that commercial zones accounted for 14.13%, semi-residental zones for 14.36% and residential zones accounted for 16.39%. Since the buildings in the commercial zones were more likely to be larger, being owned by corporations, the conversion rates were lower. Namely, there was a significant correlation between zoning and building scale/owner. Fifth, as a consequence of analyzing the relation between use of building and conversion rates, it was found that the buildings used for business headquarters applied lower conversion rates than the buildings used for business headquarters + rental or those pure rental buildings. It was also found that the conversion rates for rental buildings were lower than those for business headquarters + rental buildings, which does not agree to preceding studies. Such a disagreement seemed to be attributable to the facts that as the entire buildings were rental, the conversion rates were flexibly adjusted to reflect the rental building market conditions and that most of those buildings were medium or big buildings for investment, and therefore, that the leases for them were relatively higher than similar neighbor buildings but the deposit-basis lease conversion rates were set lower. As a result of analyzing the relations between conversion rates and 5 major variables based on the differences of conversion rates among downtowns, it was confirmed that building scale was correlated with owners and that the conversion rates differed depending on distributions of ownerships or zoning rather than age of buildings. What was peculiar, however, was that the conversion rates did not differ depending on zoning or ownerships as well as age of buildings in Kangnam downtown. On the other hand, the conversion rates were not different depending on age of buildings in Bundang downtown, as were in Kangnam, which seemed to be attributable to the fact that office buildings were supplied during similar periods in both downtowns. If the above results of analysis should be used to determine the characteristics of domestic office rental markets by downtown and construct a precise information database about office markets, and thereby, develop an office lease index and calculate profit ratios of office buildings, they would be useful to not only office building investors and developers but also existing buildings owners, tenants and other relevant people. 지난 사십여년간 우리나라는 “한강의 기적“을 반영하면서 괄목한 성장을 해왔고, 이에 발맞추어 산업구조도 다양화되어 60∼70년대 농업, 제조업 위주의 산업구조에서 서비스 산업으로 주력산업이 재편되어 가고 있다. 기업체의 본사나 은행, 보험회사 등 서비스업무시설이 대도시에 점유하는 비중이 크게 증가하고 있으며, 대도시의 도심에 주로 입지했던 고급업무시설들은 이제는 부도심을 넘어 외곽지역까지 확산되고 있다. 특히 우리나라 서울과 수도권(분당) 오피스시장은 1960년대 후반부터 현재까지 약 45년 동안 괄목할 만한 성장을 해 왔고, 특히 서울의 주요 3대 권역(도심권, 여의도ㆍ마포권, 강남권)과 분당권역 시장은 기타 권역의 임대료 및 공실률 등에 막대한 영향을 끼치고 있다. 오피스빌딩은 여타 부동산에 비하여 투자금액이 매우 크고, 지가가 높은 도시지역에 주로 위치하고 있으며, 대부분 임대용으로 사용된다. 여기에 임차인은 비즈니스 목적의 사무공간으로서 임대료와 관리비 등을 비용으로 지불한다. 우리나라는 1997년 말 IMF 외환위기 발생 이후 외환위기를 조기에 벗어나고 외국자본의 국내 유치를 위하여 1998년 5월 「외국인 토지법」을 전면 개정하였고, 이러한 영향으로 자산유동화증권제도(ABS), 주택저당증권제도(MBS), 부동산투자회사법(REITs, 2001년)등 선진 부동산 투자기법들이 국내에 도입되었다. 이에 따라 외국계 투자기관 및 개인이 국내 부동산을 소유할 수 있는 제도적 장치가 마련되었으며, 이들은 주로 오피스빌딩을 중심으로 그 규모를 꾸준히 늘려가고 있는 추세이다. 이처럼 오피스빌딩은 소유주, 임차인 뿐만 아니라 투자자(국내, 외국계)에게도 많은 관심의 대상이 되고 있는 실정이다. 부동산시장 개방은 외국인들로 하여금 우리나라 부동산을 구매하도록 하고 그 매각대금으로 기업부채와 금융기관의 부실여신을 축소하고자 하는 전략적인 조치였다. 그러나, 외국인 부동산투자의 주요 부문인 국내 오피스 시장은 투자 수익성에 대해 확신을 심어줄 수 있는 신뢰할 만한 자료의 부족으로 외국인 투자를 유치하는데 큰 성과를 거두지 못하고 있다. 국내 오피스 부동산 시장 분석에 있어 꼭 고려되어야 할 부분은 특수한 임대료 지불방식 구조이다. 특히, 국내 오피스 임대료 지불방식 구조를 살펴보면, 전세와 보증부월세가 통용되고 있다. 전월세가 혼용되는 경우에는 문제가 작지만 전세계약만이 가능한 오피스의 경우에는 임대료나 수익률 산정 시, 전세보증금을 월세 상당액으로 전환하는 것이 필요하다. 미국의 경우 임대료가 순수한 월세방식으로 이루어지기 때문에 전세금 또는 보증금전환 문제가 발생하지 않는다.

      • 私學機關 會計監査 發展方案에 관한 硏究 : 私學機關 委託監査를 中心으로

        이찬조 成均館大學校 行政大學院 2004 국내석사

        RANK : 249631

        A study of the improvement about auditing on the private schools - in focus to entrust of auditing on the private schools - by Lee Chan Jo Dept. of Public Administration Graduat School of Public Administration Seong Kyun Kwan University Concerning private institutions in the present audit system, there is an external inspection of CPAs on universities which have a student population over 2000, and an internal inspection organized by the ministry of education on all private educational institutions. It has been shown, however, that the external audit system has a limited number of audit targets and the function of compliance audit is insufficient. In addition, the internal audit by the ministry of education shows that it has lack of manpower and professionalism. As an alternative in order to improve these problems it has been suggested that transferring and entrusting the current financial audit by the ministry of education of private schools to non-governmental organizations as a short term solution. In order to conduct a consignment audit, the private institutions must be classified by range and quantity of inspection at the onset of the process. Both the qualitative and quantitative sides of the audit need to be considered as the deciding factors for the amount of work to be allocated to the consignment audit. In order to do this, the first thing to be judged would be the risks of the private educational institutions. Secondly, marks need to be given (for example as first, second, third marks) according to each item of the quality and quantity aspects of the assessment. Thirdly, classification of the private institutions into levels, according to their total marks in the assessment and divide them into three kinds of institutions according to these levels. Forth, the government educational inspectors, in conjunction with the consignment auditors, review the private schools based on the above items, and make a document portfolio about these findings. For best practical application of the auditors inspection process, the results must be divided as follows: In the first part, the unacceptable items concerning each private schools must be handled in one of three ways those in which quick action is necessary, items to be watchful of, and those which must be carefully considered during the next audit process. Secondly, when auditors find an important illegal fact concerning the private schools financial situation and management, they must report it directly to the ministry of education. The ministry would then take proper action based on the related law. Thirdly, the auditors would make recommendations about particular items from the inspection for the private schools future management efficiency. The ministry of education would first review and judge these proposals, and if proper, advise them to the individual private schools. The range of consignment is separated into two main parts financial account audits and cpmpliance audit. In the case of financial account audits, the exterior auditor performs a financial account audit of the school organization based on the rules of financial audit standards according to the Law of Exterior Audits of Corporations. As the accounting standard for private school, there are private educational financial accounts regulations which include rules for exception, private school laws containing an Enforcement Ordinance, hospital financial account rules, and a company financial account basis, and such important items to pay special attention of private schools financial accounts regulation balance sheet informed by the ministry of education. The consignment audit is not an independent audit, but a kinds of inspection service to support the audit of the ministry of education. The basic aim of consignment audit by the ministry of education is not for the auditors to carry out the work as through proxy, but to improve the effectiveness and efficiency of the inspection. To make up for the lack of manpower and professionalism of the ministry of education in term of financial accounts audits to private educational institutions, it needs a CPA joint audit or consignment audit by financial accounts corporations in the short term. In the long term, people in the ministry of education should work to specialize in this type of audit in order to solve these systemic problems without consignment in the future.

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