은행부실채권(銀行不實債權) 정리방안(整理方案)에 대한 고찰(考察) (An Overview of Readjustment Measures Against the Banking Industry's Non-Performing Loans)
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- KDI Journal of Economic Policy
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- 제13권1호
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- pp.35-63
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- 1991
현재 우리나라의 은행산업(銀行産業)은 상당규모의 부실채권(不實債權)을 보유하고 있는데, 이는 1980년 들어 구조적 불황(不況) 쇠퇴업종(衰退業種)의 부실기업체(不實企業體)들을 정부주도하(政府主導下)에 정리하는 과정에서 은행(銀行)이 이들 부채를 떠맡게 된 데에 주로 연유한다. 국내(國內) 비은행금융기관(非銀行金融機關)이나 국제금융기관(國際金融機關)에 비해 경쟁력이 취약한 국내은행(國內銀行)의 부실채권보유(不實債權保有)는 금후의 금융자유화(金融自由化)는 물론 금융국제화(金融國際化)를 추진하는 데 애로요인으로 작용하고 있다. 본고(本稿)에서는 먼저 주요 선진국(先進國)들의 대표적인 부실기업정리(不實企業整理)의 경험을 조사하여 각국의 상이한 금융시스템과 부실기업(不實企業) 정리(整理)패턴간의 연계성을 살펴보고, 과거 우리나라의 부실기업(不實企業) 정리사례(整理事例) 및 성과분석(成果分析)을 통하여 부실채권정리(不實債權整理)의 기본적 방향을 도출하였다. 이에 이어 최근 은행산업(銀行産業)의 부실채권(不實債權) 보유현황(保有現況) 및 경영실태(經營實態)에 대한 분석(分析)을 토대로 구체적인 정리방법과 그 실효성(實效性)에 관해 이론적으로 고찰해 보았다. 주지하는 바와 같이 부실채권정리(不實債權整理)를 제약하는 가장 큰 요인은 손실배분시(損失配分時) 첨예하게 대립되는 관련당사자간의 이해상충문제(利害相衝問題)이다. 경제적(經濟的) 손실(損失)을 최소화하는 부실채권정리의 기본방향(基本方向)은 사후적(事後的) 여신관리(與信管理)에 있어서 은행(銀行)의 수동적 자세를 유발시켜 온 정부(政府)의 직접적인 개입(介入)을 지양하고 부실채권의 내용을 가장 잘 파악하고 있는 관련채권은행(關聯債權銀行)이 주체가 되어 가급적 은행책임하(銀行責任下)에 부실채권(不實債權)을 정리하는 것이라 사료된다. 이를 위한 방법으로 본고(本稿)에서는 부실채권(不實債權)을 연체기간(延滯期間) 및 상환가능성(償還可能性) 등으로 구분하여 상대적으로 양질(良質)의 부실채권은 채무기업(債務企業)의 우선주(優先株)로 전환하는 방법을 모색해 보고, 매몰비용과 다름없는 불량한 부실채권(不實債權)에 대해서는 내부유보(內部留保)의 확충, 은행자산(銀行資産)의 재평가(再評價) 등을 통해 단계적으로 대손상각처리(貸損傷却處理)하는 방안을 고찰해 보았다. 특히 부채(負債)-주식(株式) 전환방법은 은행자산(銀行資産)의 유동성(流動性) 및 수익성(收益性)을 개선하는 데 도움을 줄 수 있으며, 채무기업(債務企業)도 당장의 채무상환압박(債務償還壓迫)의 해소로 재무구조(財務構造)의 강화를 기할 수 있다는 점에서 정책적(政策的) 차원(次元)에서 적극 검토할 필요가 있다고 사료된다.
The wall shear stress in the vicinity of end-to end anastomoses under steady flow conditions was measured using a flush-mounted hot-film anemometer(FMHFA) probe. The experimental measurements were in good agreement with numerical results except in flow with low Reynolds numbers. The wall shear stress increased proximal to the anastomosis in flow from the Penrose tubing (simulating an artery) to the PTFE: graft. In flow from the PTFE graft to the Penrose tubing, low wall shear stress was observed distal to the anastomosis. Abnormal distributions of wall shear stress in the vicinity of the anastomosis, resulting from the compliance mismatch between the graft and the host artery, might be an important factor of ANFH formation and the graft failure. The present study suggests a correlation between regions of the low wall shear stress and the development of anastomotic neointimal fibrous hyperplasia(ANPH) in end-to-end anastomoses. 30523 T00401030523 ^x Air pressure decay(APD) rate and ultrafiltration rate(UFR) tests were performed on new and saline rinsed dialyzers as well as those roused in patients several times. C-DAK 4000 (Cordis Dow) and CF IS-11 (Baxter Travenol) reused dialyzers obtained from the dialysis clinic were used in the present study. The new dialyzers exhibited a relatively flat APD, whereas saline rinsed and reused dialyzers showed considerable amount of decay. C-DAH dialyzers had a larger APD(11.70
온라인 게임에서의 경험을 설명하는 대부분의 이전 연구들이 플로우의 역할을 강조하고 있으며, 플로우의 선행요인과 결과요인을 밝히는데 초점을 두었다. 플로우는 온라인상의 몰입경험을 설명하는데 타당한 것으로 기존 연구에서 검증되었고 성과와 직결된다는 점에서 중요한 변수임은 분명하지만, 쾌락적 경험으로서의 온라인 게임을 설명하는 데 있어서는 부족하다. 이러한 기존 연구의 부족한 점을 보완하고자, 본 연구는 음악과 영화분야에서 연구된 쾌락적 반응 연구를 온라인 게임에 적용하여 온라인 게임에서의 다차원적인 경험과정을 보여주고자 하였다. 또한 기존에 쾌락적 반응에 관한 연구를 보완하여 감각적 반응, 상상적 반응, 분석적 반응이 감정적 반응에 주는 영향을 검증하였으며, 플로우를 대신해 쾌락적 반응들이 게임 만족에 주는 영향, 게임 만족이 충성도에 주는 영향을 규명하고자 하였다. 그리고 쾌락적 선호를 조절하거나 매개하는 변수로 알려진 지각된 복잡성에 따른 조절 영향을 확인함으로써, 자극의 차이에 따른 쾌락적 반응의 영향차이를 보지 않았던 기존연구를 확장하였다. 연구결과, 감각적 반응, 상상적 반응, 분석적 반응의 감정적 반응에 대한 유의한 영향, 각각의 쾌락적 반응의 만족에 대한 유의한 영향, 만족의 충성도에 대한 영향이 검증되었다. 그리고 이러한 영향은 지각된 복잡성이 다른 집단 별로 달랐는데, 예상한 바대로 지각된 복잡성이 높은 집단에서는 분석적 반응이 전반적으로 강한 영향을, 그리고 낮은 집단에서는 감각적 반응이 감정과 만족에 강한 영향을 주는 것으로 밝혀졌다. 연구 마지막에는 이러한 결과들에 대한 요약 및 해석, 시사점 및 한계점이 논의되었다.
The main purpose of the investigation of an accident caused by aircraft is to be prevented the sudden and casual accidents caused by wilful misconduct and fault from pilots, air traffic controllers, hijack, trouble of engine and machinery of aircraft, turbulence during the bad weather, collision between birds and aircraft, near miss flight by aircrafts etc. It is not the purpose of this activity to apportion blame or liability for offender of aircraft accidents. Accidents to aircraft, especially those involving the general public and their property, are a matter of great concern to the aviation community. The system of international regulation exists to improve safety and minimize, as far as possible, the risk of accidents but when they do occur there is a web of systems and procedures to investigate and respond to them. I would like to trace the general line of regulation from an international source in the Chicago Convention of 1944. Article 26 of the Convention lays down the basic principle for the investigation of the aircraft accident. Where there has been an accident to an aircraft of a contracting state which occurs in the territory of another contracting state and which involves death or serious injury or indicates serious technical defect in the aircraft or air navigation facilities, the state in which the accident occurs must institute an inquiry into the circumstances of the accident. That inquiry will be in accordance, in so far as its law permits, with the procedure which may be recommended from time to time by the International Civil Aviation Organization ICAO). There are very general provisions but they state two essential principles: first, in certain circumstances there must be an investigation, and second, who is to be responsible for undertaking that investigation. The latter is an important point to establish otherwise there could be at least two states claiming jurisdiction on the inquiry. The Chicago Convention also provides that the state where the aircraft is registered is to be given the opportunity to appoint observers to be present at the inquiry and the state holding the inquiry must communicate the report and findings in the matter to that other state. It is worth noting that the Chicago Convention (Article 25) also makes provision for assisting aircraft in distress. Each contracting state undertakes to provide such measures of assistance to aircraft in distress in its territory as it may find practicable and to permit (subject to control by its own authorities) the owner of the aircraft or authorities of the state in which the aircraft is registered, to provide such measures of assistance as may be necessitated by circumstances. Significantly, the undertaking can only be given by contracting state but the duty to provide assistance is not limited to aircraft registered in another contracting state, but presumably any aircraft in distress in the territory of the contracting state. Finally, the Convention envisages further regulations (normally to be produced under the auspices of ICAO). In this case the Convention provides that each contracting state, when undertaking a search for missing aircraft, will collaborate in co-ordinated measures which may be recommended from time to time pursuant to the Convention. Since 1944 further international regulations relating to safety and investigation of accidents have been made, both pursuant to Chicago Convention and, in particular, through the vehicle of the ICAO which has, for example, set up an accident and reporting system. By requiring the reporting of certain accidents and incidents it is building up an information service for the benefit of member states. However, Chicago Convention provides that each contracting state undertakes collaborate in securing the highest practicable degree of uniformity in regulations, standards, procedures and organization in relation to aircraft, personnel, airways and auxiliary services in all matters in which such uniformity will facilitate and improve air navigation. To this end, ICAO is to adopt and amend from time to time, as may be necessary, international standards and recommended practices and procedures dealing with, among other things, aircraft in distress and investigation of accidents. Standards and Recommended Practices for Aircraft Accident Injuries were first adopted by the ICAO Council on 11 April 1951 pursuant to Article 37 of the Chicago Convention on International Civil Aviation and were designated as Annex 13 to the Convention. The Standards Recommended Practices were based on Recommendations of the Accident Investigation Division at its first Session in February 1946 which were further developed at the Second Session of the Division in February 1947. The 2nd Edition (1966), 3rd Edition, (1973), 4th Edition (1976), 5th Edition (1979), 6th Edition (1981), 7th Edition (1988), 8th Edition (1992) of the Annex 13 (Aircraft Accident and Incident Investigation) of the Chicago Convention was amended eight times by the ICAO Council since 1966. Annex 13 sets out in detail the international standards and recommended practices to be adopted by contracting states in dealing with a serious accident to an aircraft of a contracting state occurring in the territory of another contracting state, known as the state of occurrence. It provides, principally, that the state in which the aircraft is registered is to be given the opportunity to appoint an accredited representative to be present at the inquiry conducted by the state in which the serious aircraft accident occurs. Article 26 of the Chicago Convention does not indicate what the accredited representative is to do but Annex 13 amplifies his rights and duties. In particular, the accredited representative participates in the inquiry by visiting the scene of the accident, examining the wreckage, questioning witnesses, having full access to all relevant evidence, receiving copies of all pertinent documents and making submissions in respect of the various elements of the inquiry. The main shortcomings of the present system for aircraft accident investigation are that some contracting sates are not applying Annex 13 within its express terms, although they are contracting states. Further, and much more important in practice, there are many countries which apply the letter of Annex 13 in such a way as to sterilise its spirit. This appears to be due to a number of causes often found in combination. Firstly, the requirements of the local law and of the local procedures are interpreted and applied so as preclude a more efficient investigation under Annex 13 in favour of a legalistic and sterile interpretation of its terms. Sometimes this results from a distrust of the motives of persons and bodies wishing to participate or from commercial or related to matters of liability and bodies. These may be political, commercial or related to matters of liability and insurance. Secondly, there is said to be a conscious desire to conduct the investigation in some contracting states in such a way as to absolve from any possibility of blame the authorities or nationals, whether manufacturers, operators or air traffic controllers, of the country in which the inquiry is held. The EEC has also had an input into accidents and investigations. In particular, a directive was issued in December 1980 encouraging the uniformity of standards within the EEC by means of joint co-operation of accident investigation. The sharing of and assisting with technical facilities and information was considered an important means of achieving these goals. It has since been proposed that a European accident investigation committee should be set up by the EEC (Council Directive 80/1266 of 1 December 1980). After I would like to introduce the summary of the legislation examples and system for aircraft accidents investigation of the United States, the United Kingdom, Canada, Germany, The Netherlands, Sweden, Swiss, New Zealand and Japan, and I am going to mention the present system, regulations and aviation act for the aircraft accident investigation in Korea. Furthermore I would like to point out the shortcomings of the present system and regulations and aviation act for the aircraft accident investigation and then I will suggest my personal opinion on the new and dramatic innovation on the system for aircraft accident investigation in Korea. I propose that it is necessary and desirable for us to make a new legislation or to revise the existing aviation act in order to establish the standing and independent Committee of Aircraft Accident Investigation under the Korean Government.
복지사회를 지향하는 오늘날, 건강 중진에 직접 관계되는 의료시설의 접근성 문제는 주요 과제이다. 특히 삶의 질이라는 측면에서 질병의 치료 외에 건강진단, 예방과 회복, 요양 및 응급서비스의 비중이 커지고, 인구의 노령화 현상이 진전되면서 의료시설의 효율적인 입지가 주 관심사로 대두되고 있다. 의료시설은 주민의 생존과 직접 관계되는 기본적이고도 필수적인 중심시설로, 지역 주민은 균등한 혜택을 받을 수 있어야 한다. 이를 실현시키기 위해서는 기본적으로는 효율성과 평등성을 기반으로 1차 진료기관이 균등 분포해야 한다. 이에 본 연구에서는, 광주시를 사례지역으로 선정하여 의료시설의 입지와 그에 대한 주민의 효율적 이용에 관하여 분석하였다. 분석에 있어서는 통계자료와 기존의 연구 성과 외에 설문 및 현지조사 자료를 기반으로 시설 측면과 이용자 측면을 동시에 고찰하였다. 우선 의료 환경의 변화 및 의료시설의 변화 과정을 고찰하고, 이어서 의료시설의 유형별 입지 특성과 주민의 분포 특성을 고려한 지역별 의료수준을 분석하였다. 그리고 유형별 의료시설의 이용행태와 그 요인을 구명한 후, 마지막으로 장래 이용 유형의 예측과 문제지역의 추출, 나아가서는 시설의 합리적인 입지와 경영 방향을 제시하였다. 본 연구 결과는, 앞으로 신설될 의료시설의 적정 입지에 관한 기본 자료로서는 물론 지역 주민의 불평등성 해소라는 응용적 측면에서 의의를 지닌다.