• 경영과정보연구
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• 제7권
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• pp.141-168
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• 2001

The causes that the transparency of Korean accounting information was rated low, a short supply of faithful and transparent accounting information from the limitation of external audit environment must be pointed out. Purpose of the external audit is a expression of the auditors about that financial statements an enterprise made public were appropriately drew up in accordance with the corporate accounting principles from important point of view. Analysis of the audit opinion and so fourth according to 6,541 individual audit reports and introduced to the bill securities forward committee as a subject of external audit according to the raw of corporation external audit show that considerable change to the contents of audit report. This show as it is that uncertainty of future that is now being faced by our enterprise, because corporation which present audit reports since 1997 because of enterprise dishonor and contents of existence probability as a continued enterprise following to general economic crisis after 1998 occupy important position in special matters of audit report. Also, increase in special matters is due to application of the corporate accounting principles revised on December 11, 1998. In 1999, audit opinion under limitation(limitation, incongruity and rejecting opinion) increased greatly according to existence doubt as a continued enterprise, and this is the consequence of strengthening audit to the continues enterprise because of limited enterprise dishonor according to the stagnancy of business activities after 1997. Now financial supervisory service put in effect electromagnetic public announcement system about a project report of listed corporation (including an audit report) keeping pace with a documentary public announcement system as first phase since 1999 and expand to the unlisted corporation from 2000. As electromagnetic public announcement of public announcement documents including audit documents of external audit subject get a duty, approach of external user to the accounting information will be easier. Fixation of this system will make deep and wide analysis to the audit opinion, and this will draw up a plan to reconsider confidence of accounting information.

• 한국병원경영학회지
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• 제6권1호
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• pp.1-17
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• 2001

According to the increase of the proportion of aged people, the medical demand for a senile chronic disease has been increased; therefore, aged people call for a geriatric hospital for special geriatric medical service. The main purpose of this study was to analyze the general characteristics and financial status of geriatric hospitals. For the study, a questionnaire was designed and sent to the geriatric hospitals to fill out the patient statistics, number of headcount by department, etc. to find out the stability, profitability, activity and so on financial statements of the hospitals were analyzed. The major findings of this study were as belows. 1. The ratio of the medical expenses to the revenue of the geriatric hospitals is much lower than acute care hospitals. But the probability of bankruptcy is higher due to the high ratio of the liabilities therefore it is required to stabilize the financial position by donating more money. 2. Government budget for the elderly people is not enough. To support the geriatric hospitals by going subsides, government should increase the budget. 3. Portion's of the patient of the geriatric hospitals are government support patient. Since the government doesn't pay the medical charges quickly, geriatric hospitals have a serious cash flow problem. Therefore, it is required that government is to prepay the bill. 4. Since geriatric hospitals treat elderly patient and most patients are government support patients, geriatric hospitals can be said to operate under the strict. 5. When we introduce the daily medical charge, the self-liability will be reduced on approximately 50% of current. This affection will bring a huge progressing financial structure to the medical profit of the geriatric hospital, and also patient family will feel less economical burden.

• 한국도서관정보학회지
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• 제24권
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• pp.485-517
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• 1996

The purpose of this study is to investigate typical ethical problems found in the technical and public services areas. The followings are the summary of the study. There are three distinct elements that govern ethical problems. One element is legal laws. The copyright law and the privacy act are exact examples. The copyright law has strong influence on the inter library loan service where the majority requests from the users are reproduction of copies. The privacy act also creates difficulties for librarians. Most requests for circulation records infringe on the privacy of library user. And advance online access systems also violates the privacy of library users. The second element is the code or rules that private organization has created. American Library Association created many statements that regulate the conduct of librarians. The bill of right, the professional code of ethics and policy on the confidentiality of library records have strong implications in the obligation of librarian. In the case of censorship at the selection of library materials, the code is a defensive tool against intellectual freedom. Yet self-censoring are prevailing practice among librarians. The thirds element is the competence of librarians. The analyzed table 3 showed that beside two elements, the rest of matters are competence required by librarians. The one aspect of it is humaneness and the other one is technical aspects. Technical aspect of competence are:(l) managerial and operational ability (2) communication skill (3) leadership (4) structure of knowledge and (5) self developing professionalism. Humanity aspect of competence are:(l) trust(fiduciary relationship) gained by diligence, objective judgement, ability, belief, rationality, integrity, kindness) (2) objectiveness (free from bias) (3) user-oriented consideration (need, interest, equal treatment, information gap) (4) caution in providing information (5) pride and (6) ability to distinguish advice and guidance specially in medical and law library.

• 디지털융복합연구
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• 제14권12호
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• pp.13-25
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• 2016

본 연구는 2012년부터 2014년까지 국민연금 임의가입자의 계약자 및 계약특성이 해약 행동에 미치는 효과를 로지스틱 회귀모형을 사용하여 분석하였다. 첫째, 남성이 여성보다 탈퇴 오즈가 낮으며 신규가입자 집단에서는 더 큰 차이를 보인다. 둘째, 연령이 증가함에 따라 탈퇴 오즈는 증가하다가 감소하는 특징을 보인다. 셋째, 예상 수익비의 증가는 탈퇴 행동을 억제하는 것으로 나타났다. 넷째, 2013년 국민연금과 기초연금 간 연계 안 발표 결과 전년도에 비해 탈퇴 오즈가 증가하였고 신규가입자 집단에서는 그 크기가 더 크게 나타났다. 다섯째, 17개 광역시 도를 기준으로 광역시 단위에 거주하는, 도시지역 가입자의 탈퇴 오즈가 낮은 것으로 나타났다. 한편, 가입기간과 기준소득 월액과 같은 계약특성의 경우, 탈퇴 오즈에 미치는 영향은 유의미하지만 크기는 작게 나타났다. 본 연구는 향후 임의가입자 유형별 관리방안에 대한 아이디어를 제시하고 특히 예상 수익비의 변화가 해약률에 미치는 영향을 예측할 수 있음을 보였다.

• 한국응급구조학회지
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• 제11권3호
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• pp.17-30
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• 2007

Accidents occur frequently and that the date of the emergency situation and the people a good quality of life to actively respond to the emergency scene in the line of business activities and given their lives silently. 1st EMT's is currently the most jobs in the ability to work within a hospital that can be verified by expanding employment opportunities than the rate of youth unemployment and a sharp alleviate part of the current emergency medical institution performing the duties within the contents of this communication in a Emergency patients reflected in the rates for schools that can be revitalized as part of the emergency medical system(part of the emergency medical workers) for the completion of the law concerning emergency care, if you want the current laws and enforcement rules are to be improving. Under the current provisions in law concerning emergency care, and enforceable rules on enforcement issues and identify practical issues for consideration and improvements to enumerate the reasons for the demotion, the following conclusions can be sure until they improve. In addition, the National Assembly recently passed a bill AED use, and enforceable rules to enforce party that can teach AED necessarily a grade, including 1st EMT's to protect people's lives and to actively deal with the emergency situation so that it can be. Resolving these issues in the country where the emergency medical system can create a foundation for the advancement of emergency patients can get a good length of life, opens.

• 의정연구
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• 제15권2호
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• pp.187-217
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• 2009

연구는 제17대 국회에서 입법에 성공한 양성평등법안을 대상으로 국회의원들의 본회의 표결에서 성차가 존재하는지, 또한 의원의 성별 이외에 양성평등 법안에 대한 본회의 표결에 영향을 미치는 요인은 무엇인지를 분석하는 것을 목적으로 한다. 이를 위해 국회여성가족위원회가 양성평등법안으로 분류한 법안에 대한 국회의원들의 본회의 표결결과를 연구자료로 구축하여 통계분석을 실시하였다. 분석결과 양성평등법안에 대한 의원들의 투표행태에서 '성차'는 발견되지 않았으며, 소속정당과 이념이 중요한 요인으로 나타났다. 기대와 달리 '성차'가 발견되지 않은 이유는 남녀를 불문하고 양성평등법안에 대한 높은 수준의 지지가 존재했기 때문이다. 반면, 정당변수의 경우 다수당 주도의 입법의제에 대한 야당의 반대가 두드러졌다. 또한 진보적인 의원일수록 양성평등정책에 찬성하는 것으로 나타났다. 이런 분석결과는 의원의 투표행태를 예측하는 핵심변수로서 정당의 중요성을 다시 한 번 확인한 것이다. 특히 지지기반이 취약한 비례대표 의원이 다수인 여성의원의 경우 강한 정당기율로부터 자유로울 수 없을 것이다. 또한 법안내용이 뚜렷한 가치지향성을 가질 때, 의원의 이념성향 역시 투표행태에 영향을 미친다는 점이 확인되었다.

• 시큐리티연구
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• 제61호
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• pp.285-305
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• 2019

공인탐정제도 도입에 따른 경제적 효과는 도입시 조사영엽의 합법화와 경비, 조사시장의 활성화로 약 4,877억원의 매출이, 장기적으로는 1조 2,724억원의 매출효과가 연구발표되었다. 탐정업의 도입필요성은 "미래 유망분야의 새로운 직업"으로 선정되어 '신직업'으로 보고 있고, '사실 조사를 지원하는 공인탐정제도'는 현 정부의 공약이기도 했다. 이에 현재 계류중인 법안이 국회를 통과하면 합법적으로 탐정들의 사실조사가 가능해 진다. 최근 국회에 '공인탐정법안', '공인탐정 및 공인탐정업에 관한 법률안'이 계류중이다. 공인탐정제도 도입에 대한 합법과 불법의 경계에 관한 논의가 지속되고 있다. 탐정제도는 OECD 가입 34개국 중 우리나라를 제외한 모든 국가에서 허용되고 있으며, 물론 각국의 실정에 맞게 자격인증, 교육, 영업 등록 등 다양한 관리제도를 통해 국민의 권익보호에 필요한 탐정업의 장점은 활성화하면서 부작용 등 단점은 최소화되고 있다. 따라서 우리도 탐정을 금지할 것이 아니라 적정한 관리를 통해 새로운 제도를 받아들일 필요가 있으며, 새로운 청년의 일자리와 퇴직근로자들의 일자리 창출을 할 수 있는 새로운 직업이 창출되어야 할 것이다. 물론 기존의 신용조사업, 경비업, 손해사정사 등으로 우리나라에서도 개별적으로 조사 관련 업무가 일부 진행되고 탐정이라는 새로운 제도를 도입하여 시행하다 보면, 업무의 혼란으로 더 큰 우려가 야기될 수 있다는 주장도 있다. 하지만 관련 직군과의 업무의 충돌문제도 열린 새로운 연구와 제도 및 정책의 제안이 필요하다. 이에 본 연구에서는 윤재옥 의원의 '공인탐정법안', 이완영의원의 '공인탐정 및 공인탐정업에 관한 법률안'의 주요 내용을 바탕으로 왜 탐정 입법안이 조속히 마련되어야 하는지, 탐정과 일자리 창출과 어떤 관련이 있는지, 탐정제도를 도입하게 되었을 경우 자격면제 기준에 왜 엄격한 법제화가 필요한지, 공인탐정제도의 불명확성으로 어떤 우려가 될 수 있는지 크게 4가지에 관련된 문제점을 제시하여, 첫째, 헌법재판소의 탐정유사명칭 사용금지와 치안수요의 한계에 대한 합법과 불법의 모호성으로 조속한 입법안이 마련되어야 하며, 둘째, '심부름센터', '흥신소'등의 음성화로 사회적 문제점을 일자리 창출과 연계하여 공인탐정법안의 필요성을 살펴보고, 셋째, 공인탐정자격 면제 기준의 문제을 엄격한 법제화를 통해 탐정 제도의 도입에 대한 부분을 살펴보고, 마지막으로 공인탐정업무의 불명확성에 대한 우려에 대한 개선방안을 제시해 보고자 한다.

• Journal of Preventive Medicine and Public Health
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• 제26권4호
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• pp.614-627
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• 1993

It is well known that a physician's personal characteristic affects his practice pattern. Furthermore, a physician's specialty has powerful influences on his practice pattern. However, despite the fact that specialization has received the most attention for its influence on physician's service behavior, few studies have been conducted on the variations of contents and volume of physician's services. This study has intended to identify factors influencing the practice variations according to various physician characteristics. There are some other evidences that medical care providers are different in using of health services and resources in Korea. Four physician characteristics were selected for the analysis, two demographical factors, age and sex, and two practice factors, place of practice and medical specialty. Also, three indicators of service amount (total amount of insurance claim bill, number of visits per case, number of prescriptions per case) were selected. From the pool of insurance claims for ambulatory care received by the Korean National Federation of Medical Insurance(NFMI), 84,898 cases were randomly sampled. In the meantime using physician database of NFMI, 613 general practitioners (GP), 107 regular family physicians (FP), 483 'grandfather' family physicians(GFP), and 1,157 specialist practitioners(SP) were randomly sampled. Their different practice contents were compared concerning the specialty, age groups, sex, and practice sites (urban-rural) Specialist physicians tend to provide more costly care than do generalists. General practitioners and family physicians usually make fewer following visits and prescriptions. Age is also the important factor in determining the amount of services, which is highest at the physician's age group of 40's. Female doctors and urban practitioners use much more resources than their counterparts respectively. Research findings suggest that physician's characteristics particularly the specialty can affect practice patterns and resource utilizations. Other characteristics such as age and sex are not controllable but physician's specialty is relatively easily controllable during the entire phases of policy implementation. This is all the more true in the individual's initial decision of his specialty. Specialization therefore should receive policymaker's attention for its potential influence on medical care utilization and health care expenditure.

• 한국언론정보학보
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• 제33권
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• pp.227-251
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• 2006

2005년 1월 1일 국회를 통과한 '신문등의자유와기능보장에관한법률'(이하 신문법)은 시민언론단체의 신문법안과 비교하면 상당히 후퇴했다고 볼 수 있다. 편집자율성을 보장하기 위한 두 가지 장치 중 신문사 소유지분 분산 규정은 사라졌고 편집위원회(편집규약)는 임의기구가 되었다. 결국, 신문법은 '절반의 성공'만을 거둔 법이라는 비판을 받기도 했다. 그렇지만 신문법은 여론다양성 보장을 위해 신문시장의 시장지배적 사업자 추정 요건을 일반 상품 시장보다 강화하고 신문산업 진흥을 위한 신문발전위원회, 신문발전기금 신문유통원의 설치를 제도화하는 등 나름대로 의미가 있다고 볼 수 있다. 신문법이 시행되자 동아일보, 조선일보 등이 신문법 헌법소원을 제기하였고 이에 대한 헌법재판소의 판결이 이루어질 예정이어서 신문법의 위헌 여부가 관심의 대상이 되고 있다. 이 논문에서는 조선일보가 제기한 '신문법 위헌소원 청구이유 보충서'(이하 청구서)의 내용을 중심으로 신문법 위헌 논쟁의 주요 쟁점을 검토하였다.

• 유통과학연구
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• 제17권3호
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• pp.107-116
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• 2019

Purpose - Why, why is it difficult to predict the appropriateness of self-employment, and what are the countermeasures and policy proposals to overcome. This study intends to further develop the field of statistical variables. It is necessary to overcome the limitation of existing proper scale research in Korea. We need to find statistical variables that can determine the appropriateness of self-employment in Korea. These efforts will be helpful in evaluating OECD countries and statistics and developing domestic economic indicators. Research design, data, and methodology - It is the discovery of statistical indicators and complementary indicators that have not been revealed in previous studies. Therefore, we sought to find new statistical parameters based on the statistics of the Korea National Statistical Office, the Bank of Korea, and overseas OECD statistics. (Proper Size of Adequacy) is defined as the specific gravity or number of the self-employed in Korea, which is shown as "Out Put" by statistical analysis of STATA panel statistical data. It is possible to further develop variables such as gross domestic product, gross national product, economic growth rate, unemployment rate, income tax rate, consumer price, tax level, exports, import amount, bill default I want to dig. Results - In addition to expanding economic indicators that can be explained by self-employment determinants, we have developed a variety of methods such as linear and non-linear (U-shaped, inverted U-shaped). It is the improvement of the self-employment determinants and the analysis method to estimate the appropriate scale. Conclusions - The proposed contents are reflected in self - employment appropriateness evaluation data and hope to help the government to select the policy support and to evaluate the government business after the policy support. These efforts are expected to be of great help to operators operating their own businesses, and to government and related institutional practitioners who support them. In this way, self-employment will be created in accordance with the Korean situation, where the happy life of all the people becomes the premise and the inclusive economic activities are guaranteed. It will improve the method of analyzing proper scale of small business owners and self-employed in Korea.