본 연구는 우리나라 장애인 정책종합계획을 사회권의 관점으로 분석하 여 향후 장애인의 소득수준 개선을 위한 장애인 정책 방향성을 제언하는 것에 목적이 있다. 본 연구의 분석 대상은 제4차~제6차 장애인 정책종합 계획이다. 사회권 관점을 에스핑 앤더슨(Esping–Andersen)이 제시한 ‘탈상품화’로 정하고, 탈상품화 정도를 파악할 수 있는 ‘장애인 소득 보장 정책’의 ‘소득보장 비중’, ‘소득보장과 고용 연계’, ‘소득보장 정도’를 분석 틀로 정하였다. 분석 결과는 다음과 같다. 첫째, 장애인 경제자립의 정책 분야에서 소득보장이 차지하는 비중은 고용지원에 비하여 작은 것으로 나 타났다. 둘째, 소득보장과 고용지원의 연계가 강조되고 있다. 셋째, 장애인 소득보장의 주요 제도인 장애인 연금은 대상 포괄성이 낮고 급여액도 작 아서 전반적인 장애인 소득보장 정도는 낮은 수준이다. 이를 통해 우리나 라 장애인 정책종합계획의 소득보장정책은 탈상품화 정도가 낮아 사회권 실현 정도가 미흡한 것을 알 수 있다. 이러한 분석 결과를 바탕으로 사회 권 관점을 고려한 장애인 소득보장 정책의 필요성, 장애인 연금 등 장애인 소득보장 수준 확대, 장애인 소득보장과 고용지원 연계에 대한 실효성 있 는 정책 마련의 필요성 등을 제언하였다.

This study investigates whether other comprehensive income (OCI) reported in the statement of comprehensive income (one of the main financial statements after the adoption of K-IFRS) predicts a firm’s future performance. Using the quarterly data of Korean listed companies, we examine the association between OCI estimates and future earnings. First of all, we find that OCI is positively associated with earnings in both 1- and 2-quarter ahead, supporting the predictive value of OCI. When we break down OCI into its individual components, our results suggest that the net unrealized gains/losses on available-for-sale (AFS) investment securities are positively associated with future earnings, while the other components (e.g., net unrealized gains/losses on valuation of cash flow hedge derivatives) present insignificant results. In addition, we investigate whether the reliability in OCI estimates enhances the predictive value of OCI to predict future performance. We find that the predictive ability of OCI, in particular the net unrealized gains/losses on available-for-sale (AFS) investment securities, becomes more pronounced when firms are audited by the Big 4 audit firms. Overall, our study suggests that information content embedded in OCI can provide decision-useful information that is helpful for the prediction of future firm performance.

Since 2004, Ministry for Food, Agriculture, Forestry and Fisheries(MIFAFF) has been carrying out comprehensive rural village development project as the core one of Rural Area Development Schemes in Korea. Up to now, 56 projects had been completed after having with 5-year plan implementation period, on which it is possible to try post-project evaluation works. This study aims to propose a rational income-generation works model of comprehensive rural village development project, based on fulfillment checking results of their statutory stepwise working procedures specified in the project guidelines and their interim/post project performance analysis results in 56 project areas above mentioned. In comprehensive rural village development project, income-generation works generally have both quantitative and qualitative effects to rural communities; the former is focussed on income increasement of villagers, while the latter on community revitalization through job creation and spill-over effects of other linked community activities. So, the research works of this study focussed on these two comprehensive effects above mentioned.

The purpose of this thesis is to analyze and evaluate issues and performance of development projects of Gurye Banggwang villages' key projects, especially directly or indirectly related to resident income augmentation. The agricultural products processing factory, the valley resting, the urban and rural exchange center, and the village festival have been closely selected as directly or indirectly related to the resident income. Analysis of survey of resident and two agriculture unions' members led the performance and problem of Banggwang villages' development projects. The income project has the difficulties of recruiting members, lack of professionalism of people in production and marketing of processed products, and conflict between members etc. For this reason, income projects being adopted as the comprehensive rural village development project is often negative. Compare to the other cases, Banggwang village has more reflection of the income project, and has lot of interest by policy makers whether it be pursued successfully. It is too early to evaluate a performance properly because it is the beginning of income projects and the experience are not yet being sufficient. However, the performance is appearing gradually from various sides. For example, dividend of business profits, employment opportunities and sales of agricultural products are developing increasingly. Income projects have strengthens the residents' participation and interest in comprehensive rural village development project and with securing stable funding it will help to maintain the facilities.