• Title/Summary/Keyword: 안건

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The Effect of the National Pension Service' Activism on Earning Management after Adoption of the Korea Stewardship Code

  • Kwon, Ye-Kyung
    • Journal of the Korea Society of Computer and Information
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    • v.27 no.1
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    • pp.183-191
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    • 2022
  • The Korea Stewardship Code 'Principles on the Fiduciary Responsibilities of Institutional Investors' was introduced in 2016 and the National Pension Service adopted it in 2018. the National Pension Service casted 'dessent' vote on the agenda which is able to reduce the ownership interest of shareholder in general meeting. This paper examines whether 'dissent' voting affected on the ownership interest of shareholder or not. The 'dissent' vote on the agenda are related to revision artical of corperation, appointment or compensation of director and auditor, approval of financial statements ect. The proxies of earnings management is discretionary accruals calculated by modified Jones model. The control variablies are size of assets, liabilities per assets, returns on assets. The results of this study are as followings. First, the 'dissent' voting on the agenda are related to revision artical of corperation, M&A, approval of financial statements ect. are not significant because their sample size is too small, Second, the 'dissent' voting on appointment of director and auditor affected on reduction of discretionary accruals. So the National Pension Service activism shall affect on increasing the ownership interest of shareholder. Third, the 'dissent' voting on compensation of director and auditor is not affected on reduction of discretionary accruals. This results show that 'unconditional dissent voting' on the agenda in general meeting is not to reduce the ownership interest of shareholder.

이 사람이 사는 법-버스 노동자 안건모씨

  • Park, Cheon-Hong
    • Venture DIGEST
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    • s.38
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    • pp.22-23
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    • 2003
  • 버스기사이자 <작은 책> 편집장이기도 한 안건모씨는 그야말로 입지전적 인물이다. 어릴 적부터 날품팔이 노동판에서 잔뼈가 굵은 사람이 잡지 편집장까지 맡고 있으니 말이다. 그러나 그의 '입지전'은 성공과 출세의 사다리를 오르는 게 아니라 아예 그것으로부터 등을 돌려버렸다는 점에서 남다르다.

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A Study on National Assembly Archives Management Policy through the Analysis of the National Assembly Archives Committee of Korea (국회기록관리위원회 안건 분석을 통한 국회기록관리 정책 연구)

  • Seong, Myeon-seob;Kim, Janghwan
    • Journal of Korean Society of Archives and Records Management
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    • v.21 no.4
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    • pp.201-221
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    • 2021
  • The National Assembly's archives management policy is deliberated by the National Assembly Archives Committee before it is implemented. This study tried to identify the agenda of the committee, which acts as a basis for establishing and implementing the archives management policies, and confirm whether various policies dealt with all fields of archives management. Accordingly, the committee meeting data, minutes, and related laws were checked. Focusing on the agenda, the continuity and diversity of the overall policy, whether there is a bias toward specific policy issues, and the main discussion subject of the committee about the archives management policy were analyzed. As a result of confirming the entire agenda, the agenda related to the archives management policy has been made up of reporting agendas, and as a result, it has emerged that various and in-depth discussions related to policies have not been conducted well. However, it was confirmed that the overall archives management policy was carried out with continuity for many years without focusing on a specific sector.

A Study on the National Archives and Records Management Committee (국가기록관리위원회 연구)

  • Kwak, Kun-hong
    • The Korean Journal of Archival Studies
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    • no.58
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    • pp.5-29
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    • 2018
  • This article analyses 10 years of the operation condition of the National Archives and Records Management Committee since its constitution. The object is to provide basic data for its evaluation. The Committee deliberated specific issues defined by records management act. The issues and the reports were concentrated on the task of the National Archives. As a consequence, the Committee could not play a role as a governance organization but as merely a consultative body of the National Archives.

하천기본계획은 사전재해영향성검토협의 대상이 아니며, 하천공사시행계획을 수립하여 시행하는 하천공사는 사전 환경성검토 대상이 아니다

  • Heo, Cheol
    • River and Culture
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    • v.7 no.1
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    • pp.102-105
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    • 2011
  • 다음은 "법제업무운영규정" 제26조 및 "법제업무운영규정 시행규칙" 제22조에 의해 법제처에서 "하천기본계획이 사전재해영향성검토 대상인지?"에 대한 법령 유권해석(안건번호 2009-0335, 2009.11.13)과 "하천공사시행계획을 수립하여 시행하는 하천공사가 사전 환경성검토대상인지?"에 대한 법령 유권해석(안건번호 2009-0376,2009.12.24)의 내용이다.

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