# 보티거(L.A. Boettiger)는 근대 산업복지의 발전단계를 다음과 같이 3단계로 구분하고 있다.
1) 제1단계 : 복지정비기로 복지 업무가 아직 명확하지 않고 고용주의 임의적 노력에 불과하며 친권적이고 그 성격상 모색적인 단계이다.
2) 제2단계 : 복지전문가 위임기로서 사회비서, 복지비서 등 여러 가지 명
Ⅰ. 미국기업 연금제도
미국의 기업연금은 크게 확정급부제도(Defined Benefit Plan)와 확정갹출제도(Defined Contribution plans)로 나뉘어 지고 두 제도의 혼합형인 캐쉬밸런스(Cash Balance)제도가 있다.
제도의 선택은 전적으로 기업의 자율에 맡겨져 있지만 어떤 제도를 선택하든 기본적으로 지켜야 할 제도설계
Under capitalism, man exploits man; under communism, it is opposite.
☞ The key goal of the communist movement
The abolition of private ownership of the ‘means of production’ such as factories and machines.
☞ Why?
They believed that it was the reason for the ‘wasteful’ anarchy of the market.
However…..
The planned economy based on state ownership of enterpris
I. Environment Analysis
Introduction
Lately, South Korea's cosmetic companies are actively entering Japanese market. In particular, low-priced brand companies entering are remarkable. Continuing the long-term recession, Japanese consumers find inexpensive cosmetics. Through this period, cosmetics of South Korea draw popular through low price and good quality. Celebrity publicity is also inf
Regulation of IT Risk
In order to regulate the IT risk, governments work to address threat to computer crime. For example, representatives of 29 countries - including Canada, Japan and the U.S. – signed the Council of Europe Cybercrime convention in 2001. The convention deals with substantive and procedural cybercrime law. The substantive defines the following activities as crimina