• The Journal of the Institute of Internet, Broadcasting and Communication
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• v.11 no.3
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• pp.137-142
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• 2011

Increasing users of smart phone and various marketing strategies activate lots of mobile mileage services recently. Such a mileage service is a typical marketing service to increase brand loyalty of clients and maximize purchase motivation. However, traditional offline mileage services introduce discomfort that users have to carry lots of mileage cards physically. Also, in case of using digital mobile mileage service, users have to search specific card to use from lots of digital cards stored in his mobile device. In this paper, to solve the problems, we design and develop a mobile mileage service system that especially discover a proper card automatically based on location information of user.

• Journal of Teachers' Pension
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• v.2
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• pp.209-241
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• 2017

본 연구에서는 2016년도 말 현재 사학연금의 연금부채 규모를 추정하고 이를 기반으로 연금기금의 적립수준을 평가한다. 연금부채 산정방식으로는 보편적으로 적용되고 있는 예측단위적립방식과 더불어 가입연령방식을 적용하였다. 예측단위적립방식은 발생주의 회계원칙에 가장 적합한 재정방식인 반면, 가입연령방식은 연금제도의 지속을 전제로 하는 공적연금제도의 특성을 가장 잘 반영할 뿐만 아니라 안정적 제도운영을 위한 비용 수준 역시 확인할 수 있도록 해주는 장점이 있기 때문이다. 예측단위적립방식과 가입연령방식의 적용 시 연금부채는 각각 114.4조원과 115.1조원으로 나타났으며, 연금부채 대비 적립기금 비율인 적립률은 각각 14.3%와 14.2%로 산출되었다. 또한 가입연령방식의 연금부채평가를 위해 산출한 가입연령별 수지상등 표준부담률은 현재 사학연금제도에서 적용하고 있는 부담률을 크게 상회하는 것으로 파악된다. 이러한 분석 결과는 연금재정의 지속가능성 측면에서 그 미래가 낙관적이지 못하며 이를 개선하기 위한 방안이 강구되어야 함을 시사한다. 다만 연금부채를 통한 재정진단 시에는 공적연금제도로서 사학연금이 지니는 특수성을 고려해야 한다. 우리나라의 공적연금은 제도의 도입목적에 따라 가입자의 부담수준에 비해 후한 급여체계로부터 시작되었기 때문이다. 따라서 민간 부문에서와 유사한 수준의 기금적립은 기대하기 어려울 수밖에 없다. 이를 감안하지 않을 경우 상기의 분석결과는 노후소득보장이라는 본연의 목적보다 재정안정화 수단만을 위한 근거로 이용될 수 있음에 유의해야 한다.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.18 no.5
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• pp.245-251
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• 2017

The purpose of the study is to empirically investigate how the higher allowance ratio for bank loans affects the cost of equity using Korean banks from 2002- 2015. First of all, we analyzed the impact of the higher allowance ratio on the cost of equity for Korean banks. Secondly, from the perspective of governance structure, we analyzed the existence of different impacts whether banks were affiliated with financial holding companies. The results showed an increasing impact of higher allowance ratio on the cost of equity for Korean banks. Also, we found these impacts differ whether the banks are affiliated with financial holding companies. The results indicate that the burden of higher allowance ratios for bank loans may provide negative impacts on capital markets. The higher the allowance ratio, which means the greater risk for banks, may help to increase the cost of equity concerning Korean banks.

• KDI Journal of Economic Policy
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• v.28 no.2
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• pp.97-129
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• 2006

This study investigates whether dynamic loan loss provisioning is necessary in Korean banking environments. Under the dynamic provisioning rule banks are required to accumulate additional reserves to general and specific provisionings in preparation for expected loan losses until maturity. This provisioning is most effective in the case that banks tend to recognize less loan losses in the business upturns and/or in the periods of increasing profits. The empirical study, however, shows that banks support procyclicality of loan loss privisioning and earning smoothing behavior over profit fluctuations. These findings suggest that Korea would not seriously need the introduction of dynamic loan loss provisioning. But this policy implication does not seem robust in view that the recent experience shows the countercyclicality of loan loss provisioning practices and negative correlation between earnings and provisioning after financial restructuring was completed. This result is partly attributable to vigorous shareholder activism because of high foreign ownership of most commercial banks. Once it is true that bank management is more interested in short-term performances, current loan loss provisioning would have attributes of impairing capital adequacy, hence strengthening loan loss provisiong requirements.

• Proceedings of the Korean Society of Computer Information Conference
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• 2015.01a
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• pp.99-100
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• 2015

거래 시 발생하는 잔돈들로 인해 이용자들은 소지의 불편함이 있고 서랍속에서 잠자고 있는 동전들로 인해 연간 수억 원의 동전 발행 비용이 발생하고 있다. 본 시스템은 스마트 기기들을 이용한 사용자들을 대상으로 잔돈을 적립하여 기부하기, 선물하기, 구매하기 등의 시스템을 설계하고 이를 테스트하였다. 본 시스템은 기본적인 잔돈 적립 및 소비 기능 외에 가맹점이 확보되지 않은 상태에서 사용자 앱을 테스트할 수 있도록 설계한 부분과 SNS와 연계되어 커뮤니티를 활용할 수 있다는 것이 특이점이다. 본 시스템을 통해서 이용자들의 편의성과 만족, 동전 발행이라는 사회적 비용 절감, 기부문화의 확산 등을 기대하고 있다.

• Journal of the Korean Data and Information Science Society
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• v.27 no.1
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• pp.75-89
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• 2016

This study suggests both modification reserve ratio and cover rate for expenditure as new finance evaluation indicators. Firstly, modification reserve ratio is an evaluation indicator which shows how long can the accumulated reserves at the beginning of the year afford future benefit expenditure. Modification reserve ratio has an advantage both to present what the scale of annual accumulated reserves means and to know the exhaustion speed of accumulated fund through analyzing the trend of modification fund ratio. Secondly, this research classifies resources for expenditures as premium income and reserves, thereafter, presents cover rate for expenditure as finance evaluation indicator. We can know how premium income and reserves can cover future expenditure during the evaluation period, and how deficient are resources through these indices. The researcher anticipates this research to contribute to policy researches for financial stabilization of the national pension scheme.

• 사회경제평론
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• v.29 no.1
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• pp.1-29
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• 2016

This paper looks critically, in the light of the Capital Controversies of the 1950s and the 1960s, at the Neoclassical claim that the Funded-Pension system is economically superior to the Pay-As-You-Go (PAYG) pension system. This claim rests crucially upon the inverse relation between the rate of interest and the volume of investment (the investment demand function) and the positive relation between the capital intensity and labour productivity (the 'intensive- form' production function), The Capital Controversies proved that the two relations do not always hold; then, the claim in question loses much of its ground. Further, the absensce of the relations makes plenty room for effective demand in determining the level of income and the volome of employment even in the long period. This positive role of effective demand in the long period highlights the problems of the Funded-Pension system and, at the same time, supports the competitiveness of the PAYG pension system.

• Journal of Practical Agriculture & Fisheries Research
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• v.17 no.1
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• pp.133-144
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• 2015

A study was conducted to examine treatment method, proper concentration, and treatment time of gibberellin(GA₃) for human labor saving at harvest in 'Campbell Early' grapevine. Fruit berry thinning reduced labor by GA₃ 40ppm treatment of 5 days prior to full bloom, and, at GA₃ 10, 20, and 40ppm during full bloom, by 14.27~19.15 minutes/tree. Therefore, although labor was reduced by dipping treatment at 40ppm of 5 days prior to full bloom and 20 and 40 ppm during full bloom, severe shattering was observed at 40ppm dipping treatment, and soluble solids decreased, which suggests difficulty with commercialization. The result suggests that proper time and concentration of GA₃ fruit cluster dipping treatment at full bloom and 10 and 20ppm, respectively.

• Proceedings of the Korea Information Processing Society Conference
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• 2017.11a
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• pp.8-11
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• 2017

블록체인 기반의 가상 지갑을 만들어 그 가상 지갑 안에 현금 지폐를 쓰고 남은 거스름돈을 적립해 주는 사업 방식을 제시한다. 블록체인을 활용하여 기존의 선불카드를 이용한 거스름돈 적립의 복잡함을 없애고 간단한 알고리즘의 가상지갑에 거스름돈을 적립할 수 있다.

• Proceedings of the Safety Management and Science Conference
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• 1999.11a
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• pp.425-429
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• 1999

현재 가스관련 3법상의 가스사고예방지원금은 그 적립방식이나 규모가 현실에 맞지 않아 가스사고배상책임보험의 충실한 운영에 별로 도움이 되지 못하고 있는 실정이다. 따라서 본 논문에서는 가스사고예방지원금의 운영에 관한 것으로 지원금의 적립방법, 지원금의 규모 및 활용방법의 검토를 통하여 가스사고에 대한 사전 예방기능을 강화하는 한편 예방효과를 극대화 할 수 있는 방안을 모색하였다.