• Title/Summary/Keyword: 책임비율

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An Empirical Study on the Role of M&A initiated by Banks to the Insolvent Firms which File Petitions to the Court of Law in Korea (부실기업에 대한 M&A 시의 채권 금융기관의 역할에 관한 실증연구)

  • Kim, Young-Kyu;Son, Sang-Hyeon
    • The Korean Journal of Financial Management
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    • v.16 no.1
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    • pp.33-59
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    • 1999
  • 본 연구는 부실기업의 갱생에 있어 중요한 요인인 청구권자들 사이의 정보불균형 및 이해갈등 문제에 초점을 맞추어 부실채권 정상화를 위하여 채권자주도로 시도되는 M&A의 성공여부에 영향을 미치는 요인을 실증적으로 분석하였다. 로지트(logit)모형에 의하여 M&A의 성공여부를 회귀분석한 결과, '청산가치비율'(+)은 1%의 유의수준에서, '구경영진 부실경영책임여부 가변수'(-)와 '파산이후 순이익 정리계획안 계획대비 달성률'(+)은 5%의 유의수준에서 관련성을 가지는 것으로 나타났다. 그리고 '광고연구개발비율'(+) 및 '파산이후 매출액증가율'(+)은 1%의 유의수준에서 관련성을 가지는 것으로 나타났다. 따라서 채권자가 주도하는 M&A의 성공요인으로 파산전후 청구권자들 사이의 정보불균형 문제가 적은 부실기업일수록 그리고 '광고연구개발비율'이 높은 부실기업으로서 상대적으로 무형적인 자산의 가치가 높고, 전문적인 제품을 생산하는 기업은 M&A의 성공 가능성이 높은 것으로 나타났다. 또한 부실기업에 대한 부채조정 등 재무구조의 변화에 따라 '파산이후 매출액증가율'이 높은 기업일수록 M&A의 성공가능성이 높다고 추론할 수 있을 것이다 그러나 '담보권 있는 금융기관 수 비율'(+), '금융비용부담률'(-)과 '대주주지분율'(-) 등은 비유의적인 것으로 나타나서 부실기업의 부채조달내역의 우선권 구조, 재무구조 불안정성 및 소유구조 등은 M&A의 성공여부와 관련성이 거의 없는 것으로 나타났다.

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An Analysis of Perceptions by Road Construction Engineers on ICEC Framework at the Time of System Transition, from Responsibility Supervision to Construction Management(I) - Main Focus on ICEC Framework - (책임감리가 건설사업관리(CM)로 전환시 도입된 역량지수(ICEC)에 대한 도로건설기술자들의 인식 분석(I) - 역량지수 등급 체계를 중심으로 -)

  • Park, Hyo-Sung;Kim, Nak-Seok
    • KSCE Journal of Civil and Environmental Engineering Research
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    • v.35 no.5
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    • pp.1147-1156
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    • 2015
  • The result of responsibility supervision system which has been enforced for the last twenty (20) years since January, 1994 is evaluated, and keeps an eye out the process of unification and absorption of the system into the construction management (CM). As a baseline data for this study, the grade framework of construction engineer's ICEC introduced with CM is summarized. In this manuscript, the questionaire survey for CM and ICEC was conducted toward the target group of road field construction engineers and analyzed the outcome of the respondents' answers. 50% of the respondents have answered positively for the question about converting responsibility supervision to CM. 48% of the respondents from construction works field have answered positively for converting responsibility supervision system to CM while 38% of the respondents from engineers of supervision field have answered positively, less positive than the answers from works field engineers. 46% of overall respondents have answered, however, to maintain the present system of 40%, 40% and 20% on the survey to the question asking the opinion on the ways of calculating ICEC to use the rates : 40% of career, 40% of qualification and 20% of academic achievements. However, it appeared that engineers who have comparative advantages with academic achievements and career, and engineers with lower grade qualification demanded higher rate for career.

The Effects of Recognition of Retirement Responsibility on Financial Retirement Preparedness: Focusing on Moderating Effects of Income-level (노후준비에 대한 책임인식이 경제적 노후준비에 미치는 영향: 소득수준의 조절효과를 중심으로)

  • Kim, Jeungkun;Park, Eunju
    • 한국노년학
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    • v.40 no.4
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    • pp.639-657
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    • 2020
  • The purpose of this study is to analyze the effect of individual differences in recognition of retirement responsibility on financial preparedness for retirement and to examine moderating effect of income-level on the relationships between the two variables, using the 7th Korean Retirement and Income Study(KReIS). Two research methods, descriptive analysis and hierarchical multiple logistic regression(HMLR) analysis, have been conducted. The total number of sample was 3,869 subjects with an average age of 58.9 years and 55.3% males. The results show that only 35.8% of the respondents make financial plans for retirement, and 64.2% did not. Main findings are as follows. First, 65% of respondents take a responsibility for financial preparedness for retirement, compared to 37% in European countries. Second, people with responsibility for their own retirement are more likely to have a financial preparation for retirement than people who think others(family, society, government) have to take a responsibility for retirement instead of them. Third, there is a significant moderating effect of income-level on relationships between recognition of retirement responsibility and financial preparedness for retirement. As income level decreases, the moderating effect reduces the positive effect of recognition of retirement responsibility on financial preparedness for retirement and vice versa. Fourth, as income level increases and educational level is higher, the tendency to prepare financially for retirement is also increasing. Low-income and low-educated people are less likely to have a financial preparation for retirement than their counterparts. The findings suggest that it is necessary to design an effective incentive scheme for financial preparedness for retirement for low-income and low-educated people and to develop various policies and services to encourage them to prepare financially for retirement.

2006년부터 달라지는 환경 제도

  • Korea Environmental Preservation Association
    • Bulletin of Korea Environmental Preservation Association
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    • v.28 s.361
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    • pp.23-25
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    • 2006
  • 금년부터 수도권 공기질을 개선하기 위해 자동차 배출가스에 대한 규제가 강화되고, 대규모 개발사업 추진과정에서 발생하는 사회적 갈등을 미연에 방지하기 위한 전략환경평가제도가 도입되며, 생산자가 자신의 생산품중 일정비율을 의무적으로 수거해 재활용해야 하는 "생산자 책임 재활용제도"가 종전 윤활유, 휴대폰 등 18개 품목에서 프린트, 복사기, 팩시밀리까지 21개 품목으로 확대된다. 환경부에서 발표한 2006년부터 환경분야에서 달라지는 제도를 아래와 같이 분야별로 정리를 하였습니다.

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A Study on Compensation for Damage in Civil Litigation of Japanese Long-term Care Facilities (개호사고에서 손해배상책임에 관한 연구 -일본의 판례를 중심으로-)

  • Jeong, Da-Young
    • The Korean Society of Law and Medicine
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    • v.19 no.2
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    • pp.173-207
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    • 2018
  • Japan is a super-aged society where the proportion of the people aged over 65 is exceeded 20%. Therefore, there are many accidents that occur in long-term care facilities in Japan, and there are many civil litigations. The Japanese court has acknowledged in many cases that the long-term facility is responsible for the damage to the elderly who is injured in the facility. The cases can be divided into ① tumbling down, ② wandering, ③ suffocation, ④ bedsore, and ⑤ accidents among the facility-users. In most cases, the court found that the facility violated its obligation to protect their users. This is not only the case where the manager or the employee of the facility violates the obligation to watch and care for the elderly, but in some cases, the failure to maintain the human and material system itself is recognized. The basis for such judgment is whether the facility can predict the possibility of an accident and whether the facility has taken measures to prevent accidents. Also, the Japanese court recognizes the transfer of burden of proof in order to expedite the victims' rights. However, the liability of the facility for damages should not be so heavy that it would be hesitant to allow a person to enter the facility and make a contract.

Exploring Predictors Affecting Children's Character Development Using Hierarchical Linear Modeling: Focusing on Effects of Child Care Teachers' Emotional Support (위계적 선형모형을 이용한 유아 인성 발달 영향 요인 연구: 교사 정서적 지원의 영향력을 중심으로)

  • Shin, Nary;Oh, Jeong Soon
    • Korean Journal of Childcare and Education
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    • v.11 no.2
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    • pp.59-85
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    • 2015
  • The purpose of this study was to investigate the effects of child care teachers' emotional supports in individual classrooms on children's social skills, including self-control, assertion, cooperation, and responsibility that were related to their character development. Data were collected in a purposive sample involving 32 teachers working with 646 children at age five and 555 parents of the children. Hierarchical Linear Modeling (HLM) was used to analyze a two-level model. The results showed that there were significant differences among classes with data reported by teachers but characteristics such as teachers' education and work experiences, child-teacher ratio, and type of child care centers as well as teacher's emotional supports did not explain the differences. Children's age and gender, which were predictors at the individual level, significantly explained their level of social skills reported by parents as well as teachers. The findings implied that other predictors influencing differences among classes should be explored in future studies.

R&D Funding and R&D Performance : The Moderating Effect of Indirect R&D Cost Ratio (연구비 재원과 연구개발성과 : 간접비 비율의 조절효과를 중심으로)

  • Lee, Joonbeom
    • Journal of Korea Technology Innovation Society
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    • v.21 no.1
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    • pp.420-453
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    • 2018
  • In the growth of the government's investment in national R&D project and the abuse of research expense, an effective control and management mechanism is strongly demanded. However, an excessive regulation might hinder the R&D performance, which also endangers the underlying objective of R&D policy. Especially, an excessive regulation on the R&D expenditure may damage the SMEs (Small and Medium sized Enterprises) where securing an adequate level of R&D funding is vital. This study investigates the R&D funding and R&D performance of SMEs participating in the national R&D project by using fixed effect panel model. As a result, this paper reveals the effectiveness of 'Government R&D subsidy'. However, that of 'private R&D fund' is not supported strongly. Also, this paper empirically demonstrates the efficiency of both 'Government R&D subsidy' and 'Private R&D fund' as the R&D costs are spent discretionarily (as the degree of 'Indirect Cost Ratio' increases). Especially, the effectiveness of 'Private R&D fund' can be moderated by 'Indirect Cost Ratio'. On the basis of the conclusions, this paper draws an implication that can increase R&D performance of SMEs through the interactions of manifold administrative values (i.e. effectiveness, efficiency and responsibility).

Relationship of Job-stress, Work-family Conflict, and Mental Health according to Life-style of Married Office Worker (기혼 직장인의 라이프스타일에 따른 직무스트레스, 직장-가정 갈등 및 정신건강 간의 관계)

  • Jeon, Hae-Ok
    • The Journal of the Korea Contents Association
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    • v.11 no.12
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    • pp.378-385
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    • 2011
  • The purpose of this study was to investigate the relationship of job-stress, job-family conflict, and mental health according to lifestyles of married office worker. Data were collected by structured questionnaires form 185 married office worker by convenient sampling methods from May to August 2011. In our research outcomes, it found that job-stress was positively related to job-family conflict in the self-belief type, family-centralized type, heeding duty type and creative type. Job-family conflict was negatively related to mental health in the heeding duty type. And job-stress was positively related to metal health in the creative type and individual success pursuing type. These findings show that it is necessary to develop therapeutic psychosocial nursing intervention and to locate social-support-resources for reducing high job-stress, solving job-family conflict, and improving mental health in the married office worker.

Comparing 'Consumer Life' of Korean and Japanese Home Economics Textbooks Through ESD Concept (한국과 일본 중학교 가정교과서 '소비생활' 관련 단원의 지속가능발전교육(ESD) 구성개념 비교)

  • Yu, Nan Sook;Jung, Hyojung
    • Journal of Korean Home Economics Education Association
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    • v.35 no.2
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    • pp.73-89
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    • 2023
  • This study aimed to analyze 'consumer life' units in middle school home economics textbooks in Korea and Japan based on the ESD concept (diversity, interaction, finiteness, fairness, cooperation, responsibility). The objective was to compare how the ESD concept was reflected in Korean and Japanese textbooks. The analysis focused on the units related to 'adolescent consumer life' in Korean textbooks and 'money management and purchase' as well as 'consumer rights and responsibilities' in Japanese textbooks. Results showed that in Korea, responsibility (23.36%) was most emphasized, followed by interaction (22.43%), cooperation (19.63%), fairness (18.69%), finiteness (10.28%), and diversity (5.61%). In Japan, cooperation (21.74%) and interaction (21.45%) received significant attention, followed by fairness (16.23%), responsibility (13.91%), finiteness (13.33%), and diversity (13.33%). Korean textbooks exhibited a wider range of ESD concept percentages compared to Japan. In the Korean textbooks, responsibility was emphasized for promoting rational and ethical consumption, while Japanese textbooks highlighted cooperation in resolving consumer issues and collaborating with local and international communities to address environmental concerns. Interaction was emphasized regarding the impact of individual and family consumption on society, economy, and the environment. Overall, both Korean and Japanese home economics textbooks reflected elements that foster sustainable consumer behaviors.

A Comparative Study of Ship Collision Legislation in Korea and China (한국과 중국의 선박충돌법제의 비교법적 연구)

  • Jiancuo, Qi
    • Journal of the Korean Society of Marine Environment & Safety
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    • v.28 no.4
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    • pp.577-586
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    • 2022
  • The increasing trade volume between Korea and China has rapidly expanded the maritime transport between the two countries. However, safety, particularly considering the ship collisions in the Yellow Sea and East Sea waters, has not been fully ensured. These collision accidents in that region endanger traffic safety and the marine environment, moreover, it has the potential to cause legal complexity because Korea and China haver domestic legislation, that are considerably different in some aspects. International conventions and domestic legislation in China provide detailed laws with respect to ship collisions, however, the theory of ship collision infringement still needs to be improved, enriched, and developed. Because these laws are not very clear on the resolution of disputes resulting from ship collisions, we focused on the final judgments by the Supreme Court of China (SPC), and the judicial judgments set by the Maritime Court of China. This study aimed to explore the domestic legislation applicable to disputes related to ship collisions in China, and comparatively investigate the legal provisions of Korea and China on the issue of ship collisions, particularly on the aspect of damage compensation, fault ration, and liability apportionment.