• Title/Summary/Keyword: 외부이사제

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The Legal Character of Social Welfare Corporations And The Necessity of The Outside Director System (사회복지법인의 법적 성격과 외부이사제의 필요성 - 학설과 판례 분석을 중심으로 -)

  • Kim, Yeon;Kim, Jungwoo
    • Korean Journal of Social Welfare
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    • v.67 no.4
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    • pp.181-202
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    • 2015
  • This article is aiming at finding the character of social welfare corporations and at finding whether the outside director system is constitutional or not. These two issues are closely interrelated with each other. After examining critically existing studies and precedents that have seen the character of social welfare corporations as public sector or private sector, the present study suggests the dualism that divides social welfare corporations into facility corporations and support corporations and that finds the character of facility corporations and support corporations respectively. According to the dualism, even if outside director system for the facility corporations restricts the right to manage the corporations the system is seen as being constitutional because the corporations are more likely to be public sector so that the principle of private autonomy would not be applied to them. While outside director system for the support corporations is seen as being unconstitutional because the corporations are more likely to be private sector so that the principle of private autonomy would be applied to them. So, this article suggests the amendment of Social Welfare Service Act through which the different character of the facility corporations and support corporations can be respected and the diversity of social welfare corporations and social welfare services can be realized.

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People Inside - 한장혁 대표이사((주)카브)

  • Jang, Seong-Yeong
    • KOREAN POULTRY JOURNAL
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    • v.52 no.6
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    • pp.104-107
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    • 2020
  • 건국대학교 제1호 자회사 '(주)카브'는 동물용 의약품 기술개발과 외부 위탁시험 전문기업으로 2014년 건국대학교 수의과 대학 송창선 교수를 중심으로 설립한 회사다. 지난 2월 1일 한장혁 대표이사가 취임해 가축 질병, 백신 개발, 동물약품 분야에서 35년간 쌓아온 그간의 경험을 토대로 국내 동물약품산업 발전은 물론, 글로벌 기업으로 성장하고자 새로운 시작을 알렸다. 한장혁 대표이사를 만나 (주)카브의 활동과 앞으로 계획에 대해 들어보았다.

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A Study on An Improvement Scheme of the External Auditing System by Enforcing K-IFRS (K-IFRS 시행에 따른 우리나라 외부회계감사제도 개선방안 연구)

  • Choi, Rack-In
    • Journal of the Korea Society of Computer and Information
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    • v.19 no.12
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    • pp.339-348
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    • 2014
  • This study searches an improvement scheme of auditing on international financial environment since enforcing IFRS in order to secure transparency and reliability in corporate accounting and credibility in external audit from 2011 K-IFRS. As improvement schemes for the issue of the audit on K-GAAP are: First, the guarantee of the auditor's qualities of duties and talents about the lack of accountability and awareness and independence of auditor are needed. Secondly, the free acceptance or certified public accountant is adopted. Third, the non-Executive Director shall be granted. Fourth, the external auditor CPA and Auditor's remuneration should be increased. Fifth, the auditor's shares shall be limited. Sixth, the external audit to supervise and the ratio of supervision should increase. Finally, the foreign corporation for the time being limited to increase our competitiveness.

The Effects of Corporate Ownership Structure on R&D Expenditures: Comparison between KSE and KOSDAQ Listed Firms (기업 소유구조가 연구개발비 지출에 미치는 영향: 유가증권시장과 코스닥시장 상장기업 비교를 중심으로)

  • Cho, Shin;Jung, Woo-Jin
    • Journal of Korea Technology Innovation Society
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    • v.20 no.1
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    • pp.239-270
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    • 2017
  • This paper examines the relationship between ownership structure and the intensity of R&D expenditures of a firm by analyzing the panel data composed of 553 manufacturing firms in KSE(Korea Stock Exchange) and KOSDAQ listed firms for the period of 2007-2014. The major findings are as follows; (1) Regarding the relationship between CEO stockholding and R&D intensity, we find the inverted-U shape relationship in KOSDAQ firms, consistent with the theoretical discussion and empirical studies on U.S. firms. The result suggests that management stockholding reduces agency problem at the R&D margin. On the contrary, the insignificant result in KSE firms seems to be due to the scant stockholding of most 'non-owner' CEOs. (2) Regarding the relationship between the largest shareholder's portion and R&D intensity, KSE firms exhibit negatively significant relationship, suggesting the existence of serious agency problem between the largest shareholder and the minor shareholders. This agency problem seems to be alleviated in KOSDAQ firms mainly because the founders with technology expertise are still in charge of the business. (3) Foreign investors seem to fail in effectively encouraging R&D expenditures in either KSE or KOSDAQ listed firms. This study contributes to the existing literature by showing for the first time that ownership structure affects R&D activities in different ways between KSE and KOSDAQ firms.

An Exploratory Study on the Business Failure Recovery Factors of Serial Entrepreneurs: Focusing on Small Business (연속 기업가의 사업 실패 회복요인에 관한 탐색적 연구: 소상공인을 중심으로)

  • Lee, Kyung Suk;Park, Joo Yeon;Sung, Chang Soo
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.16 no.6
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    • pp.17-29
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    • 2021
  • Recently, as social distancing have been raised due to the re-spread of COVID-19, the number of serial entrepreneurs who are closing their business is rapidly increasing. Learning from failure is a source of success, but business failure can result in psychological and economic losses and negative emotions of the serial entrepreneur. At this point, it is very important to find a way to recover the negative emotions caused by business failures of serial entrepreneurs. Recently, a strategic model has emerged to deal with the negative emotions of grief caused by business failures of serial entrepreneurs. This study identified the recovery factors from the grief of business failures of serial entrepreneurs and analyzed Shepherd's(2003) three areas: loss orientation, restoration orientation, and dual process. To this end, individual in-depth interviews were conducted with 12 small business serial entrepreneurs who challenged re-startup to identify the attributes of recovery factors that were not identified with quantitative data. As a result of the study, first, recovery factors were investigated in three areas: individual orientation, family orientation, and network orientation. It was found to help improve recovery in nine categories: self-esteem, persistence, personal competence, hobbies, self-confidence, family support, networks, religion, and social support. Second, recovery obstacle factors were investigated in three areas: psychological, economic, and environmental factors. Nine categories including family, health, social network, business partner, competitor, partner, fund, external environment, and government policy were found to persist negative emotions. Third, the emotional processing process for grief was investigated in three areas: loss orientation, restoration orientation, and dual process. Ten categories such as family, partner support, social member support, government support, hobbies, networks, change of business field, moving, third-party perspective, and meditation were confirmed to enhance rapid recovery in the emotional processing process for grief. The implications of this study are as follows. The process of recovering from the grief caused by business failures of serial entrepreneurs was attempted by a qualitative study. By extending the theory of Shepherd(2003), This study can be applied to help with recovery research. In addition, conceptual models and propositions for future empirical research were presented, which can be discussed in carious academic ways.