• Title/Summary/Keyword: 평가적 조정

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Estimating value for M&A of financial sector in Korea (금융산업의 M&A를 위한 가치평가)

  • Lee, Jae-Yun
    • 한국IT서비스학회:학술대회논문집
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    • 2002.06a
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    • pp.14-17
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    • 2002
  • 1997년의 외환위기를 계기로 국내 금융산업에 본격 적용된 구조조정은 자산부채인수 (P&A, Purchase & Assum ptions), 합병인수 (M&A, Merger & Acquisition), 금융지주회사라는 방법을 통하여 시행되었다. 자산부채인수방식은 구조조정 초기 5개은행, 금융지주회사 방식은 정부주도하의 우리금융지주회사와 순수민간에 의한 신한금융지주회사, 합병인수방식은 최근의 우량은행간 합병으로 대형화 및 겸업화를 도모한 국민 ${\cdot}$ 주택은행이 있다. 이러한 과정에 필수적으로 수반되는 가치평가의 항목에 대하여 살펴보고자 한다.

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Evaluation of Park Re-planning by Feasibility Study in Korea National Parks - Focusing on Area Adjustment of Hallyeohaesang National Park - (국립공원 타당성검토에 따른 공원재계획 평가 - 한려해상국립공원 구역조정을 중심으로 -)

  • Woo Cho
    • Korean Journal of Environment and Ecology
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    • v.38 no.1
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    • pp.79-89
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    • 2024
  • The purpose of this study was to evaluate the area adjustment criteria and methods of the feasibility study of national park plans by applying them to Hallyeohaesang National Park. As a result of the ecological-based assessment used to identify the adjustment target areas, the ecological-based assessment Grades I and II that can be considered for inclusion were analyzed as 10.0% and 40.4%, respectively. Grade V, which can be considered for release, was 9.9%. As a result of the inclusion and release suitability assessment, the area subject to inclusion was 35.150 km2 (3.669 km2 on land and 31.481 km2 at sea), and the area subject to release was 0.071 km2 on land. When local governments and residents request the release of a park area for public interest or convenience, the release can be considered as long as the total area does not change, which is called a mutual exchange. The release area determined by mutual exchange was 10.386 km2. It was 146 times the area determined by the suitability assessment for release. Matching the areas released by the mutual exchange with the ecological-based assessment, 70.6% (7.321 km2) was in Grades I and II, which can never be released. As a result, it was determined that the area adjustment of the feasibility study of Hallyeohaesang National Park was based on a very limited application of the results of the ecological-based assessment or the release suitability assessment. Also, mutual exchange was the key to area adjustment of the feasibility studies of national parks.

Study on the adjustment of convergence point for zooming technique by subjective evaluation (주관평가를 통한 줌의 컨버전스 포인트 조정에 관한 연구)

  • Ha, Jong-soo
    • Proceedings of the Korean Institute of Information and Commucation Sciences Conference
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    • 2014.05a
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    • pp.358-362
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    • 2014
  • 이안식 일체형 입체카메라는 줌인 시 고정된 컨버전스 포인트로 인해 촬영된 영상 시청할 때 어지러움을 유발하는 시각적 불편이 발생할 수 있다. 본 논문에서는 이안식 일체형 입체카메라에서 줌인 시 발생되는 시각적 불편과 거리감의 변동을 방지하기 위해 3DCG환경에서 컨버전스 포인트 이동값에 대한 실험을 한다. 거리별 컨버전스 포인트 이동에 따른 입체영상을 시청하고 평가하는 주관 평가를 실시하여 시각적 불편을 최소화하는 컨버전스 포인트 조정기법을 제안할 수 있는 근거를 마련하고자 한다.

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Allocation Order of SRU using Analytic Network Process (ANP법을 이용한 수색구조선의 우선 배치순위)

  • Jang, Woon-Jae;Cho, Jun-Young;Keum, Jong-Soo
    • Proceedings of KOSOMES biannual meeting
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    • 2006.11a
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    • pp.245-251
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    • 2006
  • This is paper aims to evaluate allocation order of SRU using Analytic Network Process. For evaluation, in this paper, assess about person, ship and environment related risk by fuzzy logic and AHP(Analytic hierarchy Process). Also, quantity and quality operation efficiency assess by DEA (Data Envelopment Analysis) and Liquate scale. finally total weight calculate by ANP. At the result, Rescue Units of MP, YS RCC/RSC is order higher. Thus, it needs to have more rescue ships and rescue devices for relieving the risk in the future.

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Exploring the Application of Impact Mitigation Regulations through Biotope Maps (도시생태현황지도를 활용한 침해조정 제도 국내 적용 사례 연구)

  • Choi, Nakhoon;Kil, Jihyon;Shin, Youngkyu
    • Ecology and Resilient Infrastructure
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    • v.4 no.4
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    • pp.237-244
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    • 2017
  • The Impact Mitigation Regulation was first introduced in Germany with an intention to avoid or reduce the natural ecology and landscape infringement as much as possible according to the development project. The system has is an advantage of being able to efficiently operate the linkage policy of land planning and environment planning to prevent the excessive development of the national land and to continue to manage it. This study applied the German natural impact mitigation system by revising and supplementing it according to the domestic situation with a biotope map of Juam-dong, Gwacheon City, as a case study area. Spatial analysis was conducted of biotope maps, landscape maps, and NDVI maps to suggest a plan to derive and preserve the areas excellent in an ecological and environmental value. It was confirmed the Impact Mitigation Regulation could be used as a policy link of the land-environment policy that minimizes the degree of the damage that cannot help occurring necessarily in the development of the national land and to manage that damage from the planning stage.

Improving Generalization Ability of IPD Game Strategy by Evolution of Coalition (연합이 진화를 통한 IPD게임전략의 일반화 능력 개선)

  • 서연규;조성배
    • Proceedings of the Korean Information Science Society Conference
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    • 2000.04b
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    • pp.223-225
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    • 2000
  • 사화나 경제와 같은 동적 시스템에서 행동에 대한 적절성은 주위의 개체들에 의해 평가되고 일반적으로 동적 시스템에서 개체들의 행동은 주위 상황의 변화에 민감한 자극-반응의 형태로 나뉜다. 본 논문에서는 그와 같은 동적 시스템을 간단한 반복적 죄수의 딜레마게임으로 모델링하고 에이전트들의 연합을 통해 일반화 능력을 향상시킴으로써 환경변화에 보다 적응적으로 반응하도록 한다. 이를 위해 반복적 죄수의 딜레마 게임에서 획득된 전략 연합에서 에이전트들의 신뢰도를 조정함으로써 일반화 능력이 향상되도록 하였다. 실험결과, 전략 연합에서 에이전트들의 신뢰도를 진화적으로 조정함으로써 일반화 능력을 크게 향상시킬 수 있음을 볼 수 있었다.

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Relationship of earnings and credit rating before and after IFRS (IFRS 전후 이익조정과 신용평가등급의 관계)

  • An, Kyung-Su;Kim, Kwang-Yong
    • Journal of Digital Convergence
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    • v.12 no.11
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    • pp.99-112
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    • 2014
  • This study the impact on the real earnings management credit rating (RANK), and looked at the impact on the real earnings management grade credit rating changes (decrease, increase) the effects in detail. firm for a total of 06 years for firm that are listed on the Korea Stock Exchange from 2008 to 2013 for the hypothesis - using the proceeds of the year 2,583 sample were analyzed to study. A regression analysis of the relevance of the credit rating (RANK) and real earnings measured results between the credit rating and a measure of real earnings management ACFO and ADE (+) between AMC (-) IFRS and receive relevant ADE between(+) between AMC (-) if the credit rating (RANK) is increased ACFO and is significantly sound level at 1% showed the relevance of (+) did not significantly ADE (+) 10% of AMC if the credit rating fell ACFO is (-) from AMC show the relevance of positive credit rating is dropped capital letter showed for performing real earnings management of positive even give up the future cash flow in order to reduce the cost.

Study on the Plan for Reduction of Credit Risk of Medium-size Construction Companies Preparing for Restructuring (구조조정에 대비한 중견건설사 신용리스크 저감방안에 관한 연구)

  • Lee, YunHong
    • Korean Journal of Construction Engineering and Management
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    • v.21 no.5
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    • pp.64-73
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    • 2020
  • The government announced a plan for fund support to the enterprises with high possibility of recovery and early restructuring for the enterprises with low recovery by objectifying credit assessment system. Such announcement of government could be extended to restructuring risk of middle standing enterprises with low financial soundness by establishing the basis to prepare prompt restructuring by reinforcing the basis for restructuring through capital market. This research analyzed financial soundness based on the financial evaluation of bank by selecting 10 middle standing construction companies which focused on housing business in 2019, based on such analysis result, it was confirmed that there was a high possibility of restructuring risk. This research determined that there would be a decrease in growth rate of construction industry on the whole in 2020 due to fall of economic growth rate and reinforced real estate regulation, accordingly, there's a big possibility for middle standing construction companies with paid-in capital ratio due to its low possibility of maintenance of stable credit rating. This research established KCSI assessment model by utilizing the material of a reliable research institute in order for middle standing construction companies to evade restructuring risk, and indicated risk ratio differentiated per each item through a working-level expert survey. Such research result could suggest credit risk reduction method to middle standing construction company management staffs, and prepare a basis to evade restructuring risk.

A Study on the Improvement of the EIA Items and the Operating System Based on the Analysis of EIA Items Usage (환경영향평가의 평가항목 이용현황 분석을 통한 평가항목 조정 및 운영체계 개선안 도출)

  • Park, Ji Hyeon;Choi, Joon Gyu
    • Journal of Environmental Impact Assessment
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    • v.27 no.1
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    • pp.1-16
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    • 2018
  • Selecting target items of EIA(Environmental Impacts Assessment) is very important process in conducting the EIA. In Korea, like other countries, the EIA Council selects the target items before starting the EIA process. However, the assessment items stipulated in the Enforcement Decree of the Environmental Impact Assessment Act is almost wholly applied to most businesses. Thus, the EIA is difficult to carry out reflecting the characteristics of the target business. Additionally, the items of EIA have a structure that is difficult to change, so that the items of EIA is easy to fall apart from the current social needs. Therefore, the purpose of this study is to suggest adjustment of the items of EIA by reflecting the changes in the assessment and social conditions based on analysis of the usage and effectiveness of the current EIA items. In addition, this study would like to propose a improvement of the operating system in order to ensure that EIA items can be selected effectively.

국가계약관련 회계예규 개정

  • 대한설비건설협회
    • 월간 기계설비
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    • no.12 s.221
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    • pp.39-43
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    • 2008
  • 기획재정부는 최근 중소건설업계의 경영환경 악화에 따른 경영애로를 완화하고 불합리한 제도를 개선하기 위해 국가 계약관련 회계예규를 개정하고 지난 11월 1일부터 시행에 들어갔다. 개정된 회계예규는 원자재 가격급등시 계약금액의 10% 범위 내에서 선금을 추가지급하게 해 이 돈을 자재확보 용도로 우선 사용할 수 있게 했다. 또한 원자재 가격급등으로 인한 계약금액의 조정을 원활하게 하기 위한 기준도 신설했다. 물가변동이 5% 이상물품구매는 10% 이상 상승하는 등 원자재 가격급등시에는 계약일로부터 90일 이내라도 계약금액을 조정할 수 있도록 했다. 현행 원자재 가격급등으로 인한 계약금액 조정은 일반적으로 계약일로부터 90일이 경과하고 물가변동이 3% 증감한 경우 기능하게 돼 있다. 대한설비건설협회는 자재가 급등으로 설비건설업계기 어려움에 처하자 자재가격 급등에 따른 계약금액을 변동시켜 줄 수 있도록 관련법 개정을 요청한 바 있다. 이에 따라 기획재정부기 회계예규 개정에 대한설비건설협회의 의견을 수용, 반영한 것이다. 개정된 회계예규는 또 종합건설업과 전문건설업간 겸업제한 폐지 및 실적인정에 따른 영업기간 인성 규정을 마련, 새로 등록한 업종으로 공공공사 입찰에 참여할 수 있게 해 종합 전문건설업간 상호 진출에 기여토록 했다. 지역중소업체 입찰참여가 쉽도록 1천억원 이상 대형공사(턴키 등) 에서 공동수급체 구성원수를 10 인 이내로 확대하기로 했다. 또한 300억원 미만의 적격심사낙찰제 대상공사 입찰시에 기업의 경영상태 평가는 원칙적으로 1년 이내 기업신용평가등급으로 평가하기로 했다. 이밖에 공동수급체 대표자 또는 수급인이 선금을 수령하고도 정당한 이유없이 공동수급체 구성원 또는 하수급인에게 배분하지 않는 사례를 막기 위해 계약담당공무원이 선금 배분여부를 확인하도록 하고 선금 사용 용도도 명시적으로 규정했다.

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