事務所 建築物의 出入空間 類型에 關한 硏究

김국현 嶺南大學校 1985 국내박사

업무용승용차손금불산입 특례제도 및 비영업소형승용자동차 매입세액불공제에 관한 연구

김국현 가천대학교 일반대학원 2020 국내박사

본 연구의 목적은 2016년 1월 1일부터 시행되고 있는 업무용승용차손금불산입 특례제도가 개정취지에 맞게 시행되고 있고 실제 해당 규정을 적용하는데 문제점이 있는지에 대해 검토하고 개선방안을 제시하는 것이다. 나아가 업무용승용차 과세제도 도입과 함께 부가가치세 비영업용소형승용자동차의 매입세액불공제의 개정 필요성에 대해서도 검토하고자 한다. 본 제도를 반영한 세법 개정취지는 업무용승용차의 합리적인 과세방안의 제도화를 통해 사적사용방지와 고가승용차 구입을 통한 과도한 비용처리를 제한하는 데 있다. 우선 업무용승용차의 사적사용 방지를 위하여 법인사업자의 경우 임직원전용자동차보험을 가입하도록 하였으며 업무용 사용과 비업무용 사용을 나누기 위하여 운행일지 작성을 하도록 하였다. 업무용승용차손금불산입 특례제도에서 운행일지 작성으로 업무용과 비업무용으로 나눌 수 있는 중요한 형식요건을 구비하였지만 과도한 납세협력비용이 발생하고 운행일지 검증의 효율성 문제도 함께 제기되고 있다. 다음으로 고가 승용차 구입으로 인한 과도한 비용처리를 제한하고 고가승용차의 구입에 대한 간접적인 제재를 위하여 감가상각비에 연간 한도를 두었다. 감가상각연간한도를 정하기 위하여 감가상각방법을 정액법, 내용연수 5년으로 일원화 하였으며 연간 800만원을 초과하는 감가상각비는 손금불산입한 후 한도액이 미달할 차후연도 손금으로 산입하도록 하였다. 감가상각한도초과금액이 처분할 때 일시에 산입되면 감가상각한도를 정한 개정취지를 무력화할 수 있어 처분손실에 대해서도 업무용승용차 처분손실한도금액을 설정하였다. 즉, 업무용승용차를 처분할 때 처분손실이 일시에 손금산입되는 것을 막기 위하여 처분손실에도 연간 800만원의 한도를 두었다. 이로 인해 차량을 소유하고 있지 않음에도 불구하고 장기간 처분손실을 이연하여 인식해야 하는 문제점이 발생한다. 업무용승용차 과세제도는 법인세와 소득세 분야에서 이루어졌으며 주로 사적사용 방지와 고가승용차를 통한 과도한 비용처리를 방지하기 위한 개정이었으나 과거 꾸준하게 제기된 부가가치세법의 비영업용소형승용자동차의 매입세액불공제에 대한 개정은 이루어지지 않았다. 부가가치세법에서 비영업용소형승용자동차 매입세액불공제 규정을 두어 업무용승용차를 전부 업무용으로 사용을 하더라도 매입세액은 공제가 되지 않고 있다. 현행 부가가치치세법의 비영업용소형승용자동차 매입세액불공제 규정은 전단계세액공제법의 논리에 부합하지 않고 누진효과 등으로 인하여 공평과세를 저해한다는 주장에도 불구하고 업무용소형승용차를 사업을 위하여 사용되는 경우와 사적용도로 사용되는 경우를 과세기술상 구별해서 매입세액공제여부를 판단하기가 매우 어렵다는 이유로 매입세액공제를 허용하고 있지 않다. 그러나 새로 도입된 업무용승용차 과세제도에서 자동차운행기록부에 의해 기업의 업무용과 사적용도를 구분하도록 하였으며 업무용 사용부분을 나눌 수 있는 구체적인 자료로 활용될 수 있으므로 비영업용승용차에 대하여 부가가치세 매입세액공제를 하지 않는 것에 대한 정당성이 약화된 결과가 되었다. 업무용승용차손금불산입 특례제도의 개선방안으로 임직원전용자동차보험 가입을 의무화한 조항을 삭제하고 대신 임직원전용자동차보험에 가입하지 않은 경우 가산세를 부과하는 개선방안을 제시하였다. 임직원전용자동차보험에 가입하는 경우 배우자나 가족 등의 사용을 제한하여 업무용승용차의 사적사용을 일부분 방지할 수 있다. 하지만 업무용승용차에 대하여 임직원전용보험을 가입하지 않은 경우 업무용승용차 관련비용을 전액 인정하지 않는 것은 과도한 측면이 있다. 그러므로 임직원전용보험을 가입하지 않은 경우라도 업무용승용차를 업무용으로 사용한 비용은 인정을 하되 임직원전용보험을 가입하지 않은 것에 대한 제재로 가산세를 부과하는 것이 바람직해 보인다. 더 나아가 법인사업자의 경우에만 임직원전용보험 가입을 의무화한 것을 개인사업자에게도 보완하여 적용할 필요가 있다. 고가승용차 구입을 제한하기 위하여 개정한 감가상각관련 규정은 폐지하는 것이 바람직하다. 업무용승용차손금불산입 특례제도가 특히 복잡해지고 효율적이지 못한 결과가 된 것은 감가상각한도규정과 처분손실에 손금한도를 둔 것에서 원인이 있다. 만약 차량을 모두 업무용으로 사용한다면 감가상각한도규정은 손금의 이연효과만 있을 뿐이어서 개정취지에 맞는 실효성 있는 제도인지 의문이며 비용의 귀속이 현저하게 불일치하게 되어 기업의 과도한 현금부족현상을 발생시킬 수 있다. 영세중소사업자를 위하여 운행일지 작성 외에 대체규정을 신설하여야 한다. 현행 업무용승용차손금불산입 특례제도는 운행일지 작성을 하지 않은 경우 인위적으로 업무사용비율을 구한 후 비업무사용비율만큼 손금불산입하고 있다. 운행일지 작성의 납세협력비용도 문제지만 해당 운행일지를 검증하는 것이 현실적으로 어렵다. 실증분석에서도 납세자·세무대리인과 국세공무원 모두 운행일지에 대한 문제점에 동의하고 있다. 영세중소사업자가 운행일지 작성을 하지 않은 경우 일정부분이상 업무용으로 사용한다면 전부 업무용승용차로 인정하거나 정액법으로 업무용승용차관련비용을 계산할 수 있는 대체적인 방법이 필요하다. 부가가치세의 전단계세액공제 원리에 부합하도록 비영업용소형승용자동차에 대하여 매입세액을 공제하는 방향으로 개정이 필요하다. 새로 도입된 업무용승용차손금불산입 특례제도를 통하여 업무용과 비업무용을 구분하도록 하였으며, 업무용 사용부분을 나눌 수 있는 구체적인 자료로 활용될 수 있으므로 매입세액공제를 모두 허용하되 사후적으로 사적사용부분에 대하여 매입세액공제를 허용하지 않는 방법이 타당하다. 업무용승용차손금불산입 특례제도는 과세합리화측면에서 업무용승용차 관련 제도의 큰 틀을 만들었다는 데에 진일보한 규정을 정립하였다. 개정 후 해당 규정에 대한 문제점을 파악하고 제도 개선을 위한 규정이 마련되어야 할 것이다.

물류정보시스템과 물류설비 연관관계에 관한 연구

김국현 숭실대학교 2017 국내석사

Today, the development of IT and facilities sector is having an impact on ICT and productivity of logistics centers. In particular, streamline the logistics part of the business through improving the efficiency of logistics centers and more than a year in order to reduce costs, improve customer satisfaction   And to derive the relationship between information systems and logistics operations rather than logistics facility to study the introduction of cost-effective introduction and operation of logistics information systems and logistics facilities.   If you look at the logistics information system and logistics practices and the introduction of features of the facility is a process equipment used logistics and simple, without many amenities that type of operation, the use of the logistics center facility gotil 1 shall be linked with the ERP or WMS. 오늘날 IT 및 설비 분야의 발전은 물류센터의 정보화 및 생산성 향상에도 영향을 미치고 있다. 특히 물류센터의 업무개선을 통해 물류부분을 효율화시키고 비용을 절감해, 고객만족을 향상시키기 위해서는 보다 더 효율 물류정보시스템과 물류운영설비의 도입비용 및 도입효과를 연구하는 것이 아닌 물류정보시스템과 물류운영설비와의 연관관계를 도출하고자 한다. 물류정보시스템 및 물류설비의 특징과 도입사례를 보면 물류설비가 사용되는 프로세스가 단순하고, 운영되는 설비 종류가 많지 않고, 물류설비를 이용하는 센터가 1곳일 경우에는 ERP나 WMS와의 연계한다. 그러나 물류설비가 사용되는 프로세스가 복잡하고, 설비종류가 많아질 수록 또한 설비이용센터가 2곳 이상일 경우에는 ERP, WMS, WCS를 모두 사용한다. 특히 여기서 주목해야 할 점은 물류설비를 이용하는 센터가 2곳이 상일 경우 WCS가 사용된다.

서비스 교육훈련이 서비스지향성과 직무만족에 미치는영향

김국현 서경대학교 경영대학원 2014 국내석사

본 논문은 미용산업에서 미용종사자들이 서비스 교육훈련이 서비스 지향성과 직무만족에 어떤 영향을 미치는 지에 대한 연구이다.

생활폐기물 처리에 대한 경제적 분석

김국현 전북대학교 일반대학원 2013 국내석사

Korea adopted unit pricing system on municipal solid waste disposal in 1995. The adoption of unit pricing system is expected to reduce generation of wastes, reduce the demand for waste disposal services, and increase household recycling efforts. However, it provides a negative incentive for illegal dumping or burning of wastes. Thus, if the magnitude of the negative incentive effect given by the unit pricing system is higher than that of the positive incentive effect, the unit pricing system could be inferior to the fixed price system. This study investigates the role of waste disposal service fees and local characteristics in determining waste generation, demand for waste disposal service, recycling, and illegal dumping or burning of wastes using municipal level panel data from 2005 to 2010. Specification test results show that fixed effect model is the most appropriate among pooling model, fixed effect model, and random effect model. We found that price effects for waste generation, demand for waste disposal service, and recycling were statistically significant. An increase in unit price of waste disposal service decreased waste generation and demand for waste disposal service, but increased the amount of recyclables. Price elasticity of waste generation, demand for waste disposal service, and recycling were -0.044, -0.185, and 0.152, respectively. However, it appeared that an increase in unit price of waste disposal service did not increase illegal activities of waste disposal. This implies that strong restrictive measures for illegal activities of waste disposal were simultaneously used in the municipalities with higher unit price.

인간 존엄성 구현을 위한 특수교육 방안

김국현 경상국립대학교 대학원 2023 국내박사

Living well is having a lot. In a society where these values are widespread, people with physical weakness and dependence on others are not welcomed. This study started with the question of "Is the life of students with disabilities in the field of special education dignified?" The purpose of this study is to research the different ways special education can realize human dignity. For this purpose, researcher explored the theoretical discussion related to human dignity and analyzed the cases contained in the literature. The specific content is summarized as follows: Chapter II shed light on the philosophical, legal, and educational meanings of human dignity. Section 1 reviewed the philosophical meanings of human dignity with a focus on Kant. In short, human beings have irreplaceable dignity beyond prices. They are beings with absolute values rather than relative ones and can reveal their dignity in relation to unconditional recognition and respect. Section 2 reviewed the legal meanings of human dignity, which guarantee the self-determination rights of people as a subject to respect and protect dignity. Other meanings restricted their self-determination rights as a subject to keep the social order and class. Section 3 reviewed the educational meanings of human dignity. First, the meanings of respecting human dignity are to perceive human beings as a non-deterministic being and recognize their possibilities of changes. Second, human beings were considered an autonomous subject to cultivate life. Students with disabilities in the field of special education would be able to cultivate their autonomy when participating in educational activities independently. Finally, mutual respect is close to a duty rather than a choice for a community of people since human beings live through mutual dependence in a community of life, which means that the educational community of a school should be a place of learning to realize mutual respect. Chapter III reviewed the patterns of dignity being violated for students with disabilities by dividing them into the stigmas of disabilities, alienation through exclusion, and unjust disregards and insults. Section 1 pointed out that the term "students with disabilities" could be linked to stigmas when referring to someone as "disabilities" were reduced into individual physical and mental characteristics rather than multi-dimensional phenomena caused by interactions between people and their physical and social environments. According to Goffman's introspection, the branding and the branded influenced each other, and one's vulnerability would lead to that of the other. Bauman argued that a statistical majority or a fact would lead to a value judgment of normal and create an equation that a minority was inferior. Margalit maintained that a stigma was an insulting eye to consider the branded subhuman by preventing his or her humanity from being seen. Their arguments can be summarized into the threat of a stigma for the equal dignity of human beings. Section 2 analyzed exclusion with inclusive and special class cases in a general school. There are not many chances to share the stories and experiences of students with disabilities that are learning in a society where the misconception that the human body can be controlled is dominant and people are evaluated based on their physical bodies. In such a society, the disabled are alienated. In an inclusive class at a general school, subject teachers have no awareness that the exclusion of students with disabilities interfering with their lessons is discrimination; hence, they exclude them from their lessons in the learning process at a formal place of learning, thus violating their dignity. Section 3 analyzed the patterns of unjust disregards and insults. The section analyzed inclusive class cases and found that the patterns of students with disabilities not being recognized as a subject of learning had a premise of insults that they were inferior, not understanding even the content of a textbook. If disregards and insults are normalized for students with disabilities in the field of special education, they will create patterns of violating their human dignity. Chapter IV examined the views of students with disabilities, the relationships between teachers and students, and the problems with curriculums through case analyses. Section 1 pointed out that when the term "students with disabilities" was used in spoken language, it would reduce disabilities into individual damage, understand it as a deficit, and eventually regard students with disabilities as inferior ones. In the field of special education, the medical model of diagnosis-evaluation turned teachers into a subject to diagnose and prescribe and students into an object, which had influences to add more power to the voice of teachers. The section inferred that the link to not recognize students with disabilities as a subject of education would have something to do with the viewpoint of regarding them as inferior beings. Thus, the researcher argues that "students with disabilities" would be more appropriate to realize human dignity than "disability students." Section 2 reviewed that compassion and benefits for students with disabilities would tilt the symmetry of an encounter and could violate their human dignity. The section analyzed the cases of sexual violence at special schools and found that the space of school would hold the possibilities of disregards, insults, and violence when the relationships between teachers and students were controlled and severed. Section 3 pointed out that Tyler's model of curriculum could violate human dignity in the field of special education since it objectified students as a framework to produce students that would meet the goals set by an educational institution. The achievement criteria (or goals) of South Korea's national-level curriculums did not respect students' dignity as students were excluded from the process of setting the goals and curricular content. Chapter V researched education to respect self-determination, formation of companion relationships through communication, individualized education according to individual differences, and inclusive education through reinforced cooperation among teachers based on human dignity. Section 1 understood self-determination as autonomy and self-determination rights as rights to be communicated, mediated, and realized in the mutually dependent relationships of different subjects. If a method of education ensures that students with disabilities are not excluded and participate in experiences that are worth self-determination, it would be able to realize their human dignity. Section 2 raised a need for the fundamental respect for students in companion relationships between teachers and students. In other words, the companion of special education teachers and students with disabilities demands humility from the former. Humble teachers will be able to form a companion relationship of learning and growing with the students who have disabilities. In the field of special education, teachers need to communicate to accompany their students with disabilities. Only teachers with humanity can make efforts to communicate. Section 3 discussed individualized education according to individual differences. Individualized education to realize human dignity should focus on the possibilities of changes (development of potential) instead of disabilities. If an act of respecting human differences realizes human dignity, individual differences of students with disabilities should be grounds for recognition and tolerance rather than separation and exclusion. Section 4 examined the idea that students without disabilities could have their dignity damaged when students with disabilities were neglected in the field of special education by not receiving an education that is proper for them. Teachers have limitations in providing education to realize students' dignity with only their individual competencies. The realization of the dignity of students with disabilities depends on the quality of inclusive education instead of its patterns. If inclusive education changes the school structure and culture as well as recognizes and guarantees both students without disabilities and students with disabilities as subjects of learning, it would be a method of education to realize human dignity. This is the reason why special education teachers as well as all teachers should strengthen their bond of cooperation. The realization of a dignified life lies in the realization of human dignity. The field of special education, whose goal is the realization of a dignified life, should be a place of learning for students with disabilities to realize their dignity. The study reached the following conclusions: First, the perspective of disability studies based on the social model of disabilities in special education can be a way to realize human dignity. When people look at disabilities as a personal issue owned by an individual, it cannot add more power to the voice of a person living with disabilities. That also gives a reason for special education to remain at the training level to overcome or reward disabilities and promote behavioral changes. There is a need to approach disabilities from the perspective of undergoing a disability rather than owning one so that special education can discard faith in the medical model of diagnosis-prescription. From that perspective, special education should research the issues of disability studies based on the social model and actively review and accept a reasonable voice to realize human dignity based on its applicability to the field of special education, thus broadening its horizon. If such efforts and practices provide a viewpoint needed to realize the dignity of students going through disabilities in the field of special education, it would gladly be worth the cost. Second, another way to realize dignity can be found in "teachers and parents not doing things for students" in the field of special education. That is, a method of education that recognizes and respects the self-determination rights of students with disabilities can be a way to realize human dignity. As "teachers and parents do not do things for students" in the field of special education, it would help students with disabilities realize their self-determination rights through experiences of choosing, deciding, and taking responsibility for them. Third, human dignity can serve as a guide to help students with disabilities understand their lives, share their life stories with others, and continue to lead a life through the contradictions and conflicts of life. Human dignity is the strength to untangle the net of living with a disability and weaving a new net for emancipation from the disability, providing a life compass. Disabilities cannot be reduced to personal issues. The net of disabilities exists in society, and disabilities are social issues to be solved by the members of the community respecting and collaborating with one another and going together to realize dignity. The field of special education should be a place of learning to experience and perceive such a beautiful companion and cultivate the power to practice it. Fourth, equal respect for students in the field of special education does not mean an evaluation according to relative values to be compared according to the achievement level, but respect based on absolute values beyond comparison. The latter case holds value as the realization of dignity. In this sense, individualized education untangles the net of exclusion and connects the fine net of participation. If individualized education for students with disabilities involves educational activities to recognize students' individual differences and draw out their potential possibilities according to individual differences rather than focusing disability conquest and treatment or behavioral changes, it would be able to serve as a method of education to realize human dignity. Finally, students going through disabilities would be a more appropriate educational term to realize human dignity in the field of education rather than "disability students." If education has the goal to realize human dignity, it cannot start with a viewpoint of considering certain people inferior. When the term "disability students" is used in spoken language, it reduces disabilities into personal damage. The viewpoint of understanding the damage as an unacceptable deficit will lead to the viewpoint of considering "disability students" to be inferior. The term "students going through disabilities" puts a focus on students rather than disabilities. A viewpoint and interest move from disabilities to students when reading a text or speaking in language of korea. The "common term for individuals of learning status at academic institutions" is not "disability students" but "students." This is important because education is not a narrative of treating or overcoming a disability, but a challenge of an individuals' untested possibilities.

전문대 학생의 진로포부와 개인 및 대학 변인의 위계적 관계

김국현 서울대학교 2016 국내석사

당뇨 흰쥐에서 보툴리눔 독소를 이용한 화학적 피판 지연처치 시 복직근 피판의 생존률에 관한 연구

김국현 순천향대학교 의학대학원 2008 국내석사

Backgroud : In diabetic patients the risk of flap failure is comparatively high becuase vascularity of tissue is diminished. To overcome this difficulty and promote survival rate of flap, flap delay procedure should be deliberated. The delay phenomenon has long been recognized to improve the viability of tissues. Currently, delay procedures remain a reliable method of maximizing flap survival. Although delay procedure provides successful results, the necessity of an additional surgical procedure is a persistent disadvantage from both clinical and economic perspectives. Recently, Botulinum toxin A has been used effectively in nonsurgical treatment of facial wrinkles. Botulinum toxins act at the neuromuscular junction, the motor nerve terminal which lies in close apposition with the adjacent muscle fiber, and inhibit the release of acetylcholine. Especially the botulinum toxin A is considered to exert the most powerful neuromuscular blockade and its effect for the longest duration of time. The author's purpose is to demonstrate the usefulness of Botulinum toxin A as a simple chemical delay procedure in diabetic patients. Method : In this study, Botulinum toxin A is used to demonstrate the usefulness of a chemical delay technique that obviates the need for a surgical delay procedure in diabetic rats. Thirty diabetic rats were subdivided into three groups of 10. In the group 1(control), no procedure was performed before the transverse rectus abdominis musculocutaneous(TRAM) flap elevation. In the group 2(surgical delay), TRAM flaps were delayed surgically one week before formal elevation. And, in the group 3(botulinum toxin delay), 0.4U botulinum toxin A was injected into the under surface of TRAM flaps to initiate a chemical delay two weeks before surgical elevation. The TRAM flaps were designed in rectangular shape, sized 3x5 to 4x6 cm on the rat abdomen 1cm below xiphoid. On the seventh day after operation, the results were evaluated and compared in terms of flap survival area, vessel counts by Hematoxyline-Eosin stain. Results : The results were as followings. First, the mean percentages of the flap survival area in group 2(70.76%±3.76%) and group 3(68.92±1.07%) were significantly higher than those in group 1(31.60±5.14%)(P<0.05). Second, the vessel counts of group 2(11.90±0.81) and group 3(10.40±2.92%) were significantly higher than those of group 1(4.10±1.22)(P<0.05). Conclusion : In conclusion, Botulinum toxin A manifest chemical delay phenomenon and could promote flap survival area in diabetic rat TRAM flap model, as likely as surgical delay. These results are thought to be made due to the effect of chemical denervation and secondary inflammation.

學點銀行制度의 政策過程에 대한 評價

김국현 啓明大學校 2006 국내박사

(Abstract) The purposes of this study are to evaluate the Academic Credit Bank policy(ACB policy) as well as to search for ways to improve the operation of the policy by inspecting and examining processes and outcomes of how this policy was framed and has been promoted so far. For these purposes, this study analyzed the stages of policy formulation and decision-making, implementation, and evaluation of the ACB policy. This study reviewed literatures and received questionnaire surveys from 600 students and graduates under the ACB policy. And also interviewed with those who were involved in making the policy and those who are in charge of the policy now. Through the research processes, this study drew out the following results: First, at the stage of the policy formation and decision-making, the ACB policy satisfies rationality, flexibility and conformity of the policy standards unlike some other educational reforms previously attempted. But, the policy reveals lack of openness and public participation since it has been made just inside the Educational Reform Committee without gathering public opinions from outside. Second, at the stage of the policy implementation, this policy has been carried out as it had been planed. It is judged to be consistent with other established systems like the part-time registration, advanced curriculum of two-year college, professional curriculum, long distance university, and so on. However, the legal or administrative services including learner support system and leaner shift to other educational systems are appeared inadequate. Also, even though it can be said that the ACB policy is achieving its object, which is considering the continuous increases in students and participating institutions, insufficiency of running classes and the concentration of learners in the metropolitan areas ask for some new supplementary policies. Third, at the stage of the policy evaluation, the majority of respondents says that this policy has accomplished its goals rather affirmatively and helped leaners to obtain self-realization, self-development and professional achievement. Nevertheless, social recognition of the policy remains low, and administration of the policy is judged to be rigid, complex, overlapped, irrational and control-oriented. Also, lack of development in practical performing skills, professors' avoidance of lecturing, inappropriateness of the curriculum and poor cyber education are problems to be solved. Despite the high learner satisfactions, the ACB system has problems in low social recognition, lack of learner variety and conflicting purposes of learners from different social and academic backgrounds. In addition, this system has been abused as a way of getting degree in a short time period, and caused conflicts between metropolitan and local institutions. The ACB policy is highly appreciated in terms of rationality, flexibility, practicability and consistency in terms of policy standards. However, lack of democratic policy formation process and low effectiveness remain to be improved. Inadequacy at the policy implementation stage, administrative rigidity and lack of learner-oriented policy operation are problems to be solved first. In consideration of these facts, multilateral ways could be devised to improve stability of the policy. The ACB system has been established successfully as one of the higher education system and obtained remarkable results. For further improvement of this system, however, the system should be improved in all its aspects on the basis of its accomplishments, including a set of new visions. The role of Korean Educational Development Institute(KEDI) has been rather limited to the expansion of this policy. But, it should be focused on the establishment of quality control system of the policy to make a successful higher-educational model with a higher social recognition. (초록) 본 연구에서는 학점은행제 정책이 입안 형성되고 현재까지 추진되어온 일련의 과정과 그 결과를 점검․평가함으로써 학점은행제의 운영 개선을 위한 방안 탐색과 아울러 학점은행제가 나아가야 할 방향을 탐색하는데 그 목적이 있다. 이 연구의 목적에 따라 학점은행제 정책의 형성, 집행 및 평가 등 정책의 전반 과정에 대한 평가를 위해 정책형성․결정 단계, 정책집행 단계, 정책 평가 단계별로 분석할 내용을 설정하였다. 이러한 연구의 목적을 달성하기 위해서 본 연구는 문헌연구와 조사연구를 병행하여 실시하였다. 조사연구는 설문지 조사와 면담 조사를 실시하였다. 설문지 조사는 학점은행제 학습자 및 이수자 600명을 대상으로 하였고, 면담 조사는 학점은행제 학습자를 대상으로 한 설문지와 아울러 학점은행제를 발의하고, 법제정 등에 참여하였던 인사 및 학점은행제 담당자를 대상으로 실시하였다. 이상의 연구 절차를 거쳐 본 연구는 다음과 같은 분석 결과를 얻었다. 첫째, 정책 형성․결정 단계에서 보면, 학점은행제를 도입할 당시 종전까지의 교육개혁과는 달리 합리성, 대응성, 적합성 등을 갖추었다고 할 수 있다. 5․31 교육개혁안이 실질적인 집행으로 이어질 수 있도록 교육개혁추진기획단을 구성, 이의 구체적인 정책 방안을 수립하도록 하고 이를 점검한 것은 교육개혁의 새로운 방향을 설정하였다고 할 수 있다. 다만 학점은행제가 포함되었던 5․31 교육개혁안이 교육개혁위원회 내부에서 성안되어 이를 공개하는 등 공개성/민주성은 문제가 있었던 것으로 판단된다. 둘째, 정책집행 단계에서는 정책이 의도한 대로 계획적으로 실행되었으며, 학점은행제 실시 이후 시간제 등록, 전문대 전공심화 과정, 특별과정, 원격 대학 등과 타 제도와의 네트워크를 형성하는 등 정책의 일관성을 갖춘 것으로 판단되었으나 정책 집행을 위한 법적․행정적 정비에서는 학습자 지원 체제 미흡, 타 제도로의 학습자 이동 등 문제가 있는 것으로 분석된다. 학점은행제는 학습자와 학위 취득자의 지속적인 증가, 학점은행제 교육 훈련기관의 증가 등의 양적 지표에서 나타나듯이 목표가 구현되고 있지만, 학습과목 개설률이 낮은 점, 수도권에 75%이상의 학습자가 몰려있는 점 등 새로운 정책 과제가 등장하고 있는 것으로 판단된다. 셋째, 정책 평가에 있어서는 학점은행제가 의도한 목표를 다소 긍정적으로 달성 했다는 의견이었으며, 정책 수혜자에게 자아실현 및 자아개발, 직업적 성취에 도움을 주었으나, 사회적 인정에 도움을 주는 것은 낮게 나타났다. 학점은행제를 운영하는 학사 행정은 잦은 지침 변화, 경직성, 복잡성, 중복성, 비합리성, 그리고 통제 지향적이라고 반응하였고, 표준교육과정에서 실무 수행 능력 함양 약화, 학부 교수의 강의 기피, 교양 과목 내용 부적합, 사이버교육의 부실 등 전반적으로 개선의 여지가 있는 것으로 판단된다. 학점은행제 정책 수혜자의 만족도는 높으나, 사회적 인식에 문제가 있고, 학점은행제에 20대 초반의 학습자가 몰려 있으며, 이들의 목적이 학사 편입이나 대학원 진학 등 계층간의 목적이 상이하고, 단기간에 학위를 취득하는 것으로 이용하며, 수도권과 지방 교육훈련기관간의 갈등 등이 나타나고 있는 것으로 조사되었다. 학점은행제는 정책의 합리성, 대응성, 실행성, 일관성 등의 평가 기준에 있어서는 높은 평가를 할 수 있다. 그러나 정책 형성 단계의 공개성/민주성, 결과의 영향성, 효과성 등에 있어서는 다소의 문제가 있는 것으로 판단된다. 특히 정책 집행 단계의 적합성과, 정책을 집행하면서 발생하는 행정의 경직성과 학습자 위주의 학점은행제 운영 등에서는 많은 문제가 있는 것으로 나타났다. 이러한 점에 입각하여 향후 학점은행제가 안정적으로 발전하기 위한 방안이 다각적으로 강구될 필요가 있다. 학점은행제가 개방형 고등교육 체제로서 비교적 성공적으로 정착하였고 양적으로도 괄목할 만한 성과를 이루었다. 그러나 학점은행제가 한 단계 발전하기 위해서는, 그동안의 성과를 기반으로 새로운 비전 수립을 포함한 시스템 전반의 개선이 요구된다. 현재까지 한국교육개발원의 역할이 주로 학점은행제의 양적 확대에 기여해 왔다면, 앞으로는 사회적으로 인정받는 네트워크형 고등교육의 성공적 모델을 만들기 위해 질 관리 시스템의 구축에 최선을 다해야 할 것이다.

녹색물류 관련 정책 개선에 관한 연구

김국현 성균관대학교 일반대학원 2011 국내석사