본 연구는 사회복지조직의 정부보조금 현황 및 실태를 고찰함으로써, 사회복지재정의 문제점과 개선방안을 도출하는 데에 목적이 있다. 이를 위해 사회복지조직 중 대표적인 종합사회복지관, 노인복지관, 장애인복지관의 세입 및 세출을 살펴봄으로써, 사회복지조직의 정부보조금 현황 및 실태를 조사하였다. 또한, 기존 문헌연구들을 통해서 사회복지재정의 문제점과 개선방안을 도출하였다. 사회복지조직에 대한 정부보조금의 현황을 살펴보면, 종합사회복지관의 경우 전체 예산에서 정부보조금 비율은 29.9%로 나타났고, 노인복지관의 경우 전체 예산에서 정부보조금 비율이 65.9%로 나타났고, 종합사회복지관의 경우 전체 예산에서 정부보조금 비율이 75～79%로 나타났다. 이런 결과를 통해서 사회복지조직 중에서 장애인복지관이 가장 많은 정부보조금을 받고 있으며, 그 다음으로 노인복지관, 종합사회복지관의 순으로 나타났다. 이것은 사회복지조직에서 정부보조금 비율의 차이가 매우 크다는 것을 의미하고 있다. 즉, 종합사회복지관은 노인복지관이나 장애인복지관에 비해 재정적 어려움이 크며, 기부금 및 후원금 확보를 위한 노력을 더욱 발전시켜야 한다는 것을 의미한다. 사회복지재정의 운영체계 개편의 필요성이 제기되고 있는데 첫째, 중앙정부내에서 분산된 정책추진체계로 인한 국정관리차원의 정책조정이 미흡하며, 둘째 중앙과 지방정부간 수직적 정책집행의 병목현상으로 인해 복지서비스 전달체계에 비효율성이 존재하며, 셋째 지방정부간 복지서비스 수요 및 정책대응능력의 지역간 격차가 심해지고 있고, 넷째 복지예산 결정 및 배분과정에서 수요자 참여와 지방자치단체의 기획이 미흡하며, 다섯째 복지계획과 재정기획의 연계가 미흡한 실정이다. 따라서 이제는 성과중심 복지재정운영체계 구축이 필요하며, 이를 위해서는 첫째, 복지수혜대상자들에 대한 기본욕구조사와 단계별 재정 계획 수립 및 민간단체 참여활성화를 위한 재정지원과 성과 공개 등의 수요자 중심의 복지재정 운영 원칙을 설정하며, 둘째 지방의 복지기회 기능강화를 위한 광역자치단체 중심의 포괄보조 확대와 집행단계에서의 보조금에 대한 재량 확대 등의 성과중심의 이전재정 체계를 구축하며, 셋째 재정원칙에 따른 국가와 지방의 책임 구분 등의 중앙지방간 복지재정 기능을 조정해야 한다.

This qualitative study was designed to understand a role of culture on the experiences of Korean study abroad graduate students who tried to adjust to the U.S. academic and social life. Data was collected by semi-structured interviews and analyzed by the inductive process to identify analytical categories that emerged from the data. Three participants decided to go to a U.S. college in order to have an efficient learning environment, financial support, and career after schooling. They were satisfied with the factors that motivated them to study abroad as well as the American’s attitudes and observance of the rules. However, they experienced frustrations and difficulties in classrooms and in social settings due to limited English proficiency, the lack of familiarity with the American learning environment, and certain American’s unfair treatment. They developed strategies to cope with the difficulties and succeed at the university. The present study also revealed that the participants’experiential backgrounds played a crucial role in their perceptions of their own experiences in the U.S. The students acknowledged that there are cultural differences between two countries that were grounded in all findings of the research and those differences affected their attitudes and behaviors throughout the study and their stay in the U.S.

情報通信技術의 발전은 우리들에게 많은 변화를 가져다 준다. 그 경제적인 측면만 보더라도, 새로운 기술은 기존시장의 경쟁구도를 바꾸어 놓거나 전혀 새로운 시장을 열어주기도 한다. 한편으로, 이와 같은 기술의 발전과 시장의 변화 내지 새로운 시장의 등장은 다양한 紛爭을 수반하기도 하고, 다른 한편으로 새로운 시장에서의 합리적이고 공정한 경쟁의 規範(norm) 내지 새로운 商道德(commercial morality)을 형성해가거나 요구하게 된다. 특히, 정보통신산업의 규제완화와 더불어 공정하고 자유로운 경쟁의 중요성이 커지게 되었다. 인터넷기술의 급속한 발전으로 인해서 전혀 새로운 시장이 형성되지만, 바람직하다고 판단된 行爲規範(norm)이나 商道德이 형성되지 아니한 경우에는 어떻게 분쟁을 예방하고 무엇을 기준으로 분쟁을 해결할 것인가? 이것이 이 논문의 출발점이고 주된 검토대상이 된다. 이 논문은 우선 現行法 가운데 公正競爭防止法, 獨占規制法, 民法등에서 不公正競爭行爲가 어떻게 취급되고 있고 그에 대한 救濟手段(remedies)은 무엇이 있는지 법규정의 解釋論과 判例를 중심으로 살펴본다. 인터넷 등의 정보통신기술의 발전에 따라서 새로이 등장하는 분쟁을 해결하는데 현행법이 만족스러운 해결을 해주지 못하고 있는 것으로 보인다. 특히 기술의 발전에 따라서 형성된 새로운 시장에서의 일정한 유형의 행위가 違法한 것인지 여부에 대해서 현행법이 전혀 아무런 기준도 제시해주지 못하거나 또는 위법하다고 판단되는 경우에도 적절하고 만족스러운 구제수단을 제공해주지 못하는 한계가 있다. 우리나라의 경제규모와 산업구조도 선진화되어서 이제는 소위‘시장의 보이지 않는 손’의 힘을 신뢰하고 중시해야 할 필요가 있다. 따라서, 독점규제법과 부정경쟁방지법은 인터넷시대에 시장의 보이지 않는 손이 효율적으로 작동할 수 있도록 改正될 필요가 있다. 뿐만아니라 인터넷시대에 참여하는 기업들이 어떠한 行爲規範을 따라야 하는지에 대해서도 필요하다면 일정한 기준을 법률로 정할 필요가 있는데, 특히 인터넷住所窓을 둘러싼 분쟁의 현황을 총체적으로 검토해서 산업전체의 이익과 消費者厚生(consumer welfare)을 극대화할 수 있는 行爲規範과 標準을 􃧉法化할 필요가 있다.

Carbon/Carbon Composites due to their far superior thermo-mechanical properties are used in a number of demanding applications. However, the material still is used only in specific high tech applications with few exceptions in general industrial applications. The material is extremely expensive and the major challenge is to reduce its cost. Various innovative processing routes are outlined to reduce the cost of processing.

Athough planetary nebulae (PNe) have been discovered for over 200 years, it was not until 30 years ago that we arrived at a basic understanding of their origin and evolution. Even today, with observations covering the entire electromagnetic spectrum from radio to X-ray, there are still many unanswered questions on their structure and morphology. In this review, we summarize recent theoretical and observational advances in PNe research, and discuss the roles of PNe in the chemical (atomic, molecular, and solid-state) enrichment of the galaxy and as tracers of the large scale structure of the Universe.

The use of the Internet and Web-based instruction (WBI), that is, individual instruction delivered wholly or in part via the Internet or an organization's intranet, is growing at an amazing pace in China. This article describes the status of using the Internet and WBI for learning in China, and examines the many cultural and pedagogical implications and challenges presented by WBI in China. The People's Republic of China is the third largest and the most populous country in the world. Because of a weak economic foundation and the difficulty of feeding an immensely large population, China is still a developing country. However, recently, China has been experiencing a rapid growth in the use of the Internet and its Web technologies, and many researchers are looking into the implications and impact of this phenomenon. The purpose of this article is to discuss the cultural and pedagogical implications related to the use of WBI in China. To this end, it synthesizes pertinent literature published both in the Western world and in China to reveal the status of using WBI in China and address the many challenges and issues presented by WBI there.

In the process of China’s modernization of social and economic development, China has gradually expanded the scope of foreign trade, especially the deepening of economic and trade cooperation with South Korea, and the steady growth of bilateral trade and investment. However, during this period, it will be affected by internal and external factors, leading to the increasing trade deficit between China and South Korea. The frequent occurrence of trade friction has caused a serious impact on the economic and trade development of China and South Korea. Therefore, in the actual work, it is necessary to respond flexibly to the challenges, meet the opportunities and adopt scientific countermeasures according to the development status of Sino-South Korea economic and trade cooperation, so as to promote the continuous progress of the two countries’ economic and trade.

RCEP, through its unique rules of origin accumulation, promotes mutual tariff concessions between Korea and China, reduces trade production costs, and will further promote the negotiation of the Korea-China FTA. Focusing on the post-epidemic era, South Korea and China should strengthen the consensus on economic and trade cooperation and use the higher standard and more comprehensive RCEP agreement to achieve a mutually beneficial and win-win situation. The industrial supply chain between South Korea and South Korea is the result of the spontaneous formation of the market, mutual benefit and win-win results. Third-party markets such as the Far East can better cooperate to provide impetus for the economic development of the two countries and the recovery of the world economy.

Gannan navel orange is the characteristic brand of Jiangxi agricultural products and the national geographical indication product of China. Gannan navel orange has large yield, wide planting area, high brand value and large export volume.”Belt and Road” is an economic innovation and economic change made by China for the country and the world under the current weak economic environment. Under the new economic development, Gannan navel orange, as an important agricultural product, should actively connect with the “Belt and Road” development strategy, develop its own advantages, and take advantage of this opportunity to further develop the navel orange brand. Gannan navel orange needs to play an advantage to meet the challenge under the new economic environment such as “Belt and Road ”. This paper mainly analyzes the export and future development of Gannan navel orange under the new economic environment. The export volume of Gannan navel orange under the background of Belt and Road is suggested.

This study aims to suggest the direction of urban regeneration policies of Gangwon-do in accordance with COVID-19 outbreak, and the results are as follows. First, it is inevitable to urgently execute the project from the perspective of cities and counties in Gangwon-do, where the promotion of urban regeneration projects has been delayed due to COVID-19 incident. As a result, it is highly likely to cause the employees overloaded and have negative effect on achieving the goals of urban regeneration, so, it is necessary to provide support measures at the government and provincial level, such as the actual execution index and the adjusting time of start and completion of particular business. Second, as the uncertainty of COVID-19 continues, it needs to strengthen the operation and monitoring of urban regeneration support centers in Gangwon-do and examine the changes in business operation plans in advance. In particular, the decrease in visitors to traditional markets and restaurants is expected to have a direct effect on small business owners engaged in the service industry. Therefore, it is necessary to actively consider the utilization plans of smart city regeneration, such as online shopping and non-contact payment. Third, it is necessary to phase in smart urban regeneration training focused on information weakness to narrow the digital gap, in preparation for general lifestyle changes such as contactless and non-face-to-face interactions. At a time when new light is being shed on local areas, which are quieter than heavily populated cities, a project that reflects the regional characteristics and culture of Gangwon-do is necessary.

This study examines the cost and benefit (i.e., income) of the Forest Stewardship Council (FSC) rubber plantations in Thailand. The study attempts to identify the challenges to the implementation of FSC standards in rubber plantations in the country. A total of 60 rubber farmers in two Southern provinces, namely, Songkhla and Rayong, were interviewed through a standardized questionnaire to gather primary data. The study found that small-, medium- and large-sized FSC rubber plantations were worth investing in. All sizes of rubber plantations had similar values of benefit cost ratio (BCR). It was also found that the values of the discount payback period (DPP) of the three forms of FSC rubber plantations were 9-12 years, while the large rubber plantations had the highest internal rate of return (IRR) (19.0%). It implies that the large-size plantations had the highest values. The rubber farmers in the study area reported that they are facing a number of problems and hardships in implementing FSC standards, lacking knowledge and understanding of FSC, especially for preparing documentation. Therefore, the Thai government should take proper policy initiatives to remove all the problems and barriers in implementing FSC standards for the sustainable rubber production in the country.

The objectives of this study are to understand the meaning of cloud accounting, to investigate whether it is favorable for performance of the organization and what are the challenges if a country like Bangladesh wants to implement it. Primary data have been collected from 300 respondents selected from the field of accounting, such as accountants, accounting graduates of different universities, teachers and bankers. To measure the reliability and validity of the sample size and data, KMO and Bartlett’s test have been adopted and the results proved to be reliable and valid for the study. Regression analysis has been done to find out the positive impact of cloud accounting on organizational performance and negative impact of cloud accounting on existing accounting system of the organization. The results of regression analysis supported our alternative hypotheses that cloud accounting can improve organizational performance, but it has also some negative impacts. Descriptive statistics have been used to find out the probable challenges that may be faced by organizations that want to implement it. This is a pioneering study because there is little research on this topic, thus it is expected to develop awareness about cloud accounting in field of accounting in Bangladesh.

This study aims to determine the technical aspects of organic food systems in rice agribusiness and analyze the pattern of economic and institutional structures of agribusiness in East Java of Indonesia. Also, this study investigates the feasibility of farming and understands the strategies of rice agribusiness development. This study was conducted in several places in East Java of Indonesia, covering the district of Blitar, Kediri, Bondowoso, Tulungagung, and Malang. The data were collected through a structured questionnaire and focus group discussion. Furthermore, the data were analyzed using efficiency analysis, revenues analysis, and SWOT analysis. The findings indicated that, technically, the district of Bondowoso, Malang, Kediri, and Tulungagung had implemented the organic systems, while the district of Blitar applied under semi-organic systems. The pattern of economic institutions of agribusiness commodity consists of the production facility, farming, post-harvest and product processing, marketing, and support services institutional. These results showed that the organic rice farming is economically viable, and the government support was provided in the form of the establishment of development centers, the facilitation of agricultural machines, integrated crop management field school, and the organic certification. These findings suggest that several places in East Java have prospective opportunities for production of rice agribusiness development.

Bitcoin and other prominent cryptocurrencies have gained much attention since the last several years. Globally known as digital coin and virtual currency, this cryptocurrency is gained and traded within the blockchain system. The blockchain technology adopted in using the cryptocurrency has raised the eyebrows within the banking sector, government, stakeholders and individual investors. The rise of the cryptocurrency within this decade since the inception of Bitcoin in 2009 has taken the market by storm. Cryptocurrency is anticipated as the future currency that might replace the current paper currency worldwide. Even though the interest has caught the attention of users, many are not aware of its opportunities, drawbacks and challenges for the future. Researches on cryptocurrencies are still lacking and still at its infancy stage. In providing substantial guide and view to the academic field and users, this paper will discuss the opportunities in the cryptocurrency such as the security of its technology, low transaction cost and high investment return. The originality of this paper is on the discussion within law and regulation, high energy consumption, possibility of crash and bubble, and attacks on network. The future undertakings of cryptocurrency and its application will be systematically reviewed in this paper.