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        검색결과 3

        1.
        2020.06 구독 인증기관 무료, 개인회원 유료
        In most of the developing countries, the performance indicators of industry clusters have outpaced the na-tion’s economic development indicators. Clusters as an instrument for economic growth is turning out to be an acceptable choice among policymakers globally. Establishment and execution of cluster policies can be classified in to different models based on approaches to the creation and promotion of clusters followed in different geographies. Potential constituents of a cluster need to be motivated to participate in more common action. Cluster policy is about consistently paving the way for environments that are encouraging to the dis-tinct businesses and organizations those are the key actors in cluster activities. There should be definitive benefits facilitated by the policy measures to encourage the constituent firms to participate in the cluster activities. The attempt was to facilitate policy makers by identifying the characteristics of cluster policies, which are fundamentally critical to be considered within many of the approaches being practiced, especially in the maritime industry.
        4,300원
        3.
        2004.09 KCI 등재 서비스 종료(열람 제한)
        This paper aims to introduce budgetary accounting system for not-for-profit organizations related to maritime and fishery in Korea Especially, these not-for-profit organizations related to maritime and fishery should design and maintain the original accounting systems because they have some objectives and activities of organizations different to for-profit organizations. Currently, while the accounting for not-for-profit units is difficult to understand, this case study of budgetary accounting system for not-for-profit organizations related to maritime and fishery as KSSIT may be great help to them by reflecting all administrative activities of these units and offering objectively and fairly financial position and phase or operating results. This paper concentrate primarily upon this subject about double-entry accounting system to be introduced in order to improve budgetary systems of not-for-profit organizations. These units are governmental organizations as public corporations and bodies corporate and politic. Therefore, not-for-profit organizations related to maritime and fishery should be applied to regulations of the Governmental Accounting Standards Board. GASB has the authority to establish standards of financial reporting for all units of government. With conclusion, this paper reviewed a case of double-entry system for budgetary accounting, and examined a process of financial reporting in not-for-profit organizations. Through this paper, the comprehensive understanding of budgetary accounting system for not-for-profit organizations as KSSIT would be promoted.