• Title/Summary/Keyword: 안자산

Search Result 93, Processing Time 0.025 seconds

About Ahn, Jasan's theory of Sijo (안자산의 시조론에 대하여)

  • Cho, Kyu-Ick
    • Sijohaknonchong
    • /
    • v.30
    • /
    • pp.165-188
    • /
    • 2009
  • This paper is an analysis about Ahn, Jasan's theory of Sijo. He comprehended that Korean classical poetry is not a literary genre written in letters but a music genre sung orally, because he minutely investigated old books under the situation without preconceptions. Ahn, who had a thorough knowledge on our native music or literature, had an exact recognition about Sijo. He had analyzed existence of Sijo after commenting Sijo's true nature, whenever he discuss. His attitude was possible for his recognition like that. The first step of Ahn, Jasan's theory of Sijo is source of Sijo searched for identity of Sijo. Generic source, metrics, poetical idea, and history are written well in the paper. Establishment of Sijo's poetic identity is second step's discourse about Ahn's theory of Sijo, the contents are integrated in his book Poetics of Sijo poetry. He became to discuss Sijo as a regular poetry, even in this book. Especially a minute discussion about theory of Sijo's phrase and lines was accomplished in this time, theory of metrics based on meter and rhythm was a core discussion of this time too. Although his scholarly opinions are not refined comparing to the scholars of later ages, we can say that his opinions clearly worked a role of exemplary precedent. His opinions were other scholars ahead, nevertheless he had been neglected by researchers for not belonging to major group against his will. For this reason, I think Ahn's status in history of Sijo study has to be readjusted.

  • PDF

자금세탁 방지를 위한 디지털 자산 거래 시스템 개선 방안

  • Park, Keundug;Youm, Heung Youl
    • Review of KIISC
    • /
    • v.28 no.4
    • /
    • pp.48-57
    • /
    • 2018
  • 최근 국내외적으로 암호화폐 거래소(이하 '디지털 자산 거래소')를 대상으로 빈번히 발생하고 있는 암호화폐(이하 '디지털 자산') 탈취, 무단 입출금 등 보안 사고를 통하여 자금세탁 및 테러자금조성 등 사회적인 문제를 일으키는 불법 행위가 증가할 가능성이 높다. 본 논문에서는 국제 표준화 기구에서 다루고 있는 디지털 자산 거래소 보안에 관한 표준안, 국내외 법 규정 등을 분석하고 디지털 자산 거래 과정에서 발생할 수 있는 잠재적인 보안 위협을 식별함으로서 자금세탁 및 테러자금조성 방지를 위한 디지털 자산 거래 시스템의 개선 방안을 제시한다.

An Improvement Measures of Maintenance Cost Accounting Standard for Improving Value in Public Buildings (공공건축물의 가치제고를 위한 유지관리비 회계처리기준 개선방안)

  • Cho, Sangouk;Hwang, Jeongha;Lee, Chansik
    • Korean Journal of Construction Engineering and Management
    • /
    • v.17 no.2
    • /
    • pp.12-20
    • /
    • 2016
  • Along with the change of national accounting, the importance of systematic management of assets is emphasized and the awareness that the concept termed Asset Management should be introduced to the construction field too to manage facilities. The present study is a basic study for the introduction of the concept Asset Management and proposed accounting guidelines(proposal) for public building maintenance cost that can clarify maintenance cost accounting. Existing literatures and current accounting standards were examined and the actual states of maintenance cost accounting of public buildings in A metropolitan city were examined to draw problems. For the practice guidelines(proposal), the types and contents of government office building maintenance expenditures were analyzed and items that must be treated as OPEX and CAPEX were presented. Expert interviews were conducted to verify the reliability of the items presented. The practice guidelines(proposal) were applied to the public buildings in A metropolitan city to identify situations of changes in asset values and review the effects of the practice guidelines(proposal) on increases in asset values. When applied to practices, the practice guidelines(proposal) suggested in the present study are considered to increase building asset values and provide consistent financial information to help stakeholders' decision making.

An Asset-Mission Dependency Model Adaptation and Optimized Implementation for Efficient Cyber Mission Impact Assessment (효율적인 임무 피해 평가를 위한 자산-임무 의존성 모델 적용 및 최적화된 구현)

  • Jeon, Youngbae;Jeong, Hyunsook;Han, In sung;Yoon, Jiwon
    • KIISE Transactions on Computing Practices
    • /
    • v.23 no.10
    • /
    • pp.579-587
    • /
    • 2017
  • Cyber Mission Impact Assessment is one of the essential tasks which many militaries and industrial major companies should perform to effectively achieve their mission. The unexpected damage to an organization's assets results in damage to the whole system's performance of the organizations. In order to minimize the damage, it is necessary to quantify the available capacity of the mission, which can be achieved only with the remaining assets, and to immediately prepare a new second best plan in a moment. We therefore need to estimate the exact cyber attack's impact to the mission when the unwanted damage occurs by modeling the relationship between the assets and the missions. In this paper, we propose a new model which deals with the dependencies between assets and missions for obtaining the exact impact of a cyber attack. The proposed model distinguishes task management from asset management for an efficient process, and it is implemented to be optimized using a vectorized operation for parallel processing and using a buffer to reduce the computation time.

Optimal Asset Allocation for Defined Contribution Pension to Minimize Shortfall Risk of Income Replacement Rate (소득대체율 부족 위험 최소화를 위한 확정기여형 퇴직연금제도의 최적자산배분)

  • Dong-Hwa Lee;Kyung-Jin Choi
    • Journal of the Korea Society for Simulation
    • /
    • v.33 no.1
    • /
    • pp.27-34
    • /
    • 2024
  • This study aims to propose an optimal asset allocation that minimizes the risk of insufficient realized replacement rates compared to the OECD average replacement rate. To do this, we set the shortfall risk of replacement rates and calculates an asset allocation plan to minimize this risk based on the period of enrollment, the income level and additional contribution. We consider stocks and deposits as investment assets, using Monte Carlo simulation with a GBM model to generate return distributions for stocks. Our result show that, for individuals with a enrollment period of less than 30 years, participants should invest a minimum of 70-80% of their funds in risky assets to minimize the shortfall risk. However, the proportion of funds that need to be invested in risky assets declines significantly when participants contribute an additional premiums. This effect is particularly pronounced among low-income individuals. Therefore, to achieve OECD average replacement rates, the government needs to incentivize participants to invest more in risky assets, while also providing policies to encourage additional contributions, especially for the low-income population.

비정상적 위험에 대비한 자산운용방안

  • Chae, Jun;Kim, Nu-Ri;Lee, Eun-Jeong
    • Journal of Teachers' Pension
    • /
    • v.1
    • /
    • pp.157-185
    • /
    • 2016
  • 본 연구에서는 비정상적 사건을 정의하고 이에 따른 비정상적 위험의 구체적인 유형을 파악하며, 이와 관련된 사학연금의 위험관리 체계에 대한 검토와 함께 비정상적 위험에 효과적으로 대응할 수 있는 자산운용방안을 제시하였다. 우선 비정상적 사건을 '과거 자료를 이용한 발생확률의 추정이나 발생여부에 대한 예측이 불가능하며 따라서 이의 발생 가능성을 사전에 고려하고 대비하는 사전적인 대처가 어려운 사건으로서 자산운용과 위험관리에 무시할 수 없는 영향을 미치는 사건'으로 정의하였으며, 이의 구체적인 형태로서 금융위기를 포함하는 9가지 사건 유형을 파악하였다. 동비정상적 사건들은 포트폴리오 투자를 통한 자산운용에서 개별자산군의 기대수익률과 위험 및 자산군 사이의 상관관계에 영향을 미쳐, 기존의 자산배분안의 최적성을 상실시키고 위험수준의 측정치인 VaR값을 과소 또는 과대추정하게 할 수 있는 것으로 분석되었다. 한편 비정상적 사건의 해외 사례에 대한 분석에서는 비정상적 사건의 영향이 개별 사건마다 다양한 양태로 발현되는 것이 관측되었다. 본 연구에서는 사학연금의 현행 자산배분 체계가 이와 같은 비정상적 사건의 영향에 적절하게 대응하기 어려운 상황이라고 진단하였으며, 비정상적 사건에 적절히 대응하기 위한 자산관리방안의 일환으로서 일별 수익률 자료를 사용한 비정상적 사건의 영향 평가방안을 제시하였다. 한편, 사학연금의 현행 위험관리 체계는 비정상적 사건의 발생에 적절하게 대응할 수 있는 것으로 평가되었다

Development of Damage Fuctions for Damage Estimation of Small Stream (소하천 피해예측을 위한 손상함수 개발방안)

  • Kim, Yeon Su;Hwang, Shin Bum;Lee, Chang hee;Kim, Sang Ho
    • Proceedings of the Korea Water Resources Association Conference
    • /
    • 2016.05a
    • /
    • pp.150-150
    • /
    • 2016
  • 지구온난화에 따른 전 세계적 급격한 기후변화로 인하여 자연재해가 발생하고 있으며, 우리나라에서도 매년 태풍을 동반한 집중호우로 지역별 피해가 속출하는 등 자연재해로 인한 많은 인명피해와 경제적 비용의 부담률이 증가하고 있다. 국민안전처에서 발간한 재해연보에 의하면 10년간 전체 종목 중 공공시설물들의 피해액이 매년 비교적 가장 높은 비율을 보이고 있으며, 공공시설물중에서도 하천과 소하천의 피해가 최근 5년(2010~2014년)간 평균 32.91%로 피해율이 가장 높았다. 국외에서는 미국(HAZUS-MH), 일본(피해경제조사메뉴얼), 영국(MCM) 등 공공자산의 홍수피해 예측방법을 개발하여 각 국가의 특성에 맞는 재난손실에 대한 추정을 실시하고 있지만, 우리나라에서는 이러한 방법론적 연구가 부족한 실정이다. 본 연구에서는 우리나라의 자연재해로 발생한 피해의 규모와 이에 따른 경제적 피해를 예측하기 위해 피해율과 피해액 추정 기술을 개발하였다. 미국의 HAZUS-MH와 피해복구지침, 새주소 시스템 DB, 건축법 내 용도별 건축물 종류 등을 활용하여 국내 공공자산 인벤토리(안)을 제시하고 이 중 소하천에 대한 2010~2014년 5개년의 국가재난관리시스템(NDMS) 재해 자료를 기반으로 지역적 특성을 고려한 손상함수를 개발하였다. 함수개발은 강원도 일부 시군에 대해 실시하였으며, 과거 피해자료를 대상으로 검증하였다. 본 연구결과를 토대로 시군단위의 재해로 인한 소하천 피해 정도를 산정하고 한국형 피해예측시스템 개발에 기여할 수 있을 것으로 기대된다.

  • PDF

Management and Supervision Measures for Virtual Asset Ecosystem (가상자산 생태계 관리・감독 방안)

  • Sehyun Lee;Sangyeon Lee;Hee-Dong Yang
    • Knowledge Management Research
    • /
    • v.24 no.3
    • /
    • pp.73-94
    • /
    • 2023
  • With the virtual asset market's rapid growth, government regulations on listing and trading procedures are expected. However, specific measures are currently lacking. To ensure stable inclusion in the institutional framework, precise regulations are needed for market development and investor protection. This study compares self-regulatory guidelines of the top domestic virtual asset exchanges with Korea Exchange's Preliminary Listing Examination Standards (2022) to enhance timeliness and relevance. It defines IEO, IPO, and ICO concepts and addresses conflicts of interest in IEO. Analyzing delisted virtual assets, it categorizes issues and classifies listing examination guidelines into formal and qualitative requirements. The study examines self-regulatory guidelines based on continuity, transparency, stability, corporate characteristics, and investor protection criteria, along with five special requirements for virtual assets. Improvement measures include regular disclosures of governance structure, circulation volume, and the establishment of independent audit institutions. This research further analyzes delisting cases, classifies issues, and proposes solutions. Considering stock market similarities, it offers measures based on the institutional framework.

Optimal Asset Allocation for National Pension Considering Cohort-Specific Internal Rates of Return (코호트별 내부수익률을 고려한 국민연금 적정 자산배분)

  • Dong-Hwa Lee;Daehwan Kim
    • Journal of the Korea Society for Simulation
    • /
    • v.32 no.4
    • /
    • pp.69-76
    • /
    • 2023
  • To improve the financial stability of the National Pension, an appropriate target rate of return should be established based on pension liabilities, and asset allocation policies should be formulated accordingly. The purpose of this study is to calculate the target rate of return considering the contributions of subscribers and the pension benefits, and based on this, derive an asset allocation. To do this, we utilized the internal rate of return methodology to calculate the target rate of return for each cohort. And then, we employed a Monte Carlo simulation-based re-sampling mean-variance model to derive asset allocation for each cohort that satisfy the target rate of return while minimizing risks. Our result shows that the target rate of return for each cohort ranged from 6.4% to 6.85%, and it decreased as the generations advanced due to a decrease in the income replacement rate of the National Pension. Consequently, the allocation of risky assets, such as stocks, was relatively reduced in the portfolios of future generations. This study holds significance in that it departs from the macroeconomic-based asset allocation methodology and proposes investments from an asset-liability management perspective, which considers the characteristics of subscribers' liabilities.