• 제목/요약/키워드: Covenant

검색결과 32건 처리시간 0.023초

Criminal Justice Policy against Terrorism in China

  • Xuan, Song-He
    • 한국컴퓨터정보학회논문지
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    • 제21권12호
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    • pp.213-218
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    • 2016
  • China is defending the terrorist crime through the Anti-Terror Law and anti-terrorism criminal legislation. China's Anti-Terror Law and the Criminal Code Amendment (9), which were promulgated in 2015, provide legal grounds for preventing and hurting ever-growing terrorist crimes. In particular, China's amendment to the Criminal Code (9) is designed to rigorously enforce the legal framework for terrorist crimes, protect prejudicial rights that might be violated by serious terrorist crimes, and protect the penalties for terrorist crimes. However, China's anti-terrorism legislation still has drawbacks such as lack of systematicity, limited regulatory boundaries, and lack of rigorous penalties for the establishment of anti-terrorism legislation. To counter this, China's anti-terrorism legislation must strictly regulate the legal system of terrorist crimes, secure penalties, and prescribe anti-terrorism laws as professional chapters.

Risk-sharing Strategies on EPC Contracts: Lessons-learned from Sabine Pass Liquefaction Project

  • Yoon, Sang-Moon;Lee, Jung-Heon;Lee, Eul-Bum
    • 국제학술발표논문집
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    • The 6th International Conference on Construction Engineering and Project Management
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    • pp.629-630
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    • 2015
  • 'Sabine Pass Liquefaction Project (SPL Project)', a case study in this report, is the first construction project of a U.S. liquefaction facility for shale gas export overseas. This study analyzes the SPL Project to give understanding and a guideline to Korean EPC companies by benchmarking about effective risk-sharing strategies on EPC contracts. This study consists of three parts. The first summarizes the liquefaction process adopted on the SPL Project, named the 'ConocoPhillips Optimized Cascade Process', and compares it with other competitive liquefaction processes. The second introduces the unique features of the SPL EPC contract by comparing it with two other EPC forms of contracts: a FIDIC Silver Book for onshore plant projects and a contract of an offshore oil production (FPSO) project. The third focuses on the complexity of project financing (PF), especially lenders control and impact on the EPC contract such as covenant provisions to constrain variations and changes on the EPC Contract. From these conclusions, it is anticipated that this case study can provide a guideline for successful performance of Korean EPC contractors overseas.

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병역법 제88조 제1항 위반에 따른 형사처벌 타당성에 관한 연구 (A Study on the Validity of Criminal Punishment for the Violation of the Clause 1 or the Article 88 of the Military Service Law)

  • 박철;정정균;김진환
    • 융합보안논문지
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    • 제17권4호
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    • pp.39-47
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    • 2017
  • 오늘날 대한민국에서는 다시금 양심적 병역거부자 처벌이 사회적 이슈로 부각되고 있다. 대법원과 헌법재판소는 종교적 신념을 이유로 입영을 거부한 입영대상자를 처벌하는 병역법 제88조 제1항에 관하여 합헌적 판단이 견고한 가운데 최근 지방법원을 중심으로 하급심에서 양심적 병역거부자에게 무죄를 선고한 판결이 2015년 6건, 2016년 7건 그리고 2017년 상반기에만 16건 등이 나오고 있는 것이다. 또한 종교적 양심에 따른 병역거부자의 처벌에 관하여 제주지방법원 내에서 유죄와 무죄의 판결이 엇갈리면서 논쟁은 더욱 가중되고 있는 실정이다. 이러한 논란가운데 양심적 병역거부자를 처벌하는 근거규정인 병역법 제88조 제1항에 관하여 대법원, 헌법재판소 그리고 최근 하급심의 판단을 살펴보고 특히 병역법 제88조 제1항의 정당한 사유의 인정범위에 양심적 병역거부가 포함될 수 있는지 그리고 자유권규약 제18조 해석 적용에 관하여 검토하고자 한다.

해운기업의 자본구조와 이익조정 간의 관계에 관한 연구 (Study on the Relationship between Capital Structure and Earning Management in the Korean Shipping Companies)

  • 이성윤;안기명
    • 한국항해항만학회지
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    • 제41권4호
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    • pp.235-242
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    • 2017
  • 이익조정은 사적인 목적을 가지고 재무보고과정에 의도적으로 개입하거나, 이해관계자들에게 기업성과를 호도하는 일련의 과정 또는 선택을 의미한다. 해운기업의 경우 선박확보와 결부된 자본구조로 인해 부채계약을 위반할 가능성이 높고, 이에 따른 이익조정 동기 또한 타 산업에 비해 높은 특징을 가지게 된다. 이에 본 논문은 2007년 이후 87개 해운기업을 대상으로 해운기업의 이익관리여부를 확인함과 동시에 수정 Jones모형을 통해 도출된 재량적발생액과 자본구조변수와의 관계 및 해운기업의 이익조정행태를 알아보고자 하였다. 해운기업의 이익관리 가능성을 확인하기 위해 분포도와 차이분석 및 FGLS분석을 실시하였으며, 분석결과 0에 근접하여 손실을 본 기업들의 이익조정 즉, 이익관리 가능성을 관찰할 수 있었다. 또한 자본구조관련 변수와 재량적발생액에는 부(-)의 관련성이 관찰되어 국내 많은 연구들과 유사한 결과를 보여주었다. 현금흐름변수 또한 유의한 것으로 나타나, 국내기업의 현금흐름중시 경향이 자본구조와 재량적발생액사이에 부(-)의 관련성을 발생시킬 수 있다는 기존 연구를 뒷받침해 주었다. 해운기업의 이익관리행태에 대한 추가분석에서는 전기부채만기구조가 이익조정과 부(-)의 관련성을 보였으며, 부채비율이 급격히 증가한 집단에서 이익조정의 가능성이 더 큼을 확인할 수 있었다.

필립 로스의 "포트노이씨 병" 연구: 유대적 정체성의 위기 (A study on Philip Roth's fiction: Crisis of Jewish identity)

  • 백낙승
    • 영어어문교육
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    • 제12권3호
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    • pp.211-226
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    • 2006
  • This paper examines the crisis of the protagonist's Jewish identity in Philip Roth's Portnoy's Complaint. Jewish values are centered on the philosophy of Judaism and Jewish history. Judaism is based on an ethical monotheism which is Bible-centered. It is characterized by its covenant with God, its humanism, and its emphasis on moral action. It provides essential reasons for man's existence and stresses human confidence and sufficiency. Jewish values can be found in words such as "good," "humanity," "dignity," "responsibility," and "sense of community." These positive Jewish values pervade Philip Roth's fiction paradoxically. Throughout especially Portnoy's Complaint, the protagonist fails to embrace Jewish values in contrast to Bellow or Malamud's heroes and repeat the same mistakes eliciting fits of laughter from readers. The protagonist suffers from his strongly-felt ethical and altruistic impulses perpetually warring with his extreme sexual longings against which he struggles. His desperation grows as he finds himself unable to channel his dissatisfaction and change his situations. His dominating mother and his confusion over Jewishness and Americanism are the main obstacles to his establishment of self-identity. He attempts to build up his gender identity and Jewish identity through his ego-centric sexual relationship with shikses(female gentiles). His inability to embody Jewish values leads to the failure to fulfill his identity. Roth paradoxically shows that the protagonist's realization of Jewishness is essential to the cure for his fragmented self.

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거주지관리제도 도입을 위한 미국 주택소유자조합의 기능과 관리방식에 관한 연구 (A Study on the function and Management Models of American Homeowners Association for Introducing Residential Area Management System in Korea)

  • 박경옥
    • 한국생활과학회지
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    • 제15권4호
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    • pp.691-701
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    • 2006
  • The purpose of this study is to find out a way to apply the strength of American homeowners association to Korean housing management system through literature review on the legal basis, organizational composition and functions, and management models of homeowners association. Following is distinctive characteristics of American homeowners association. 1) Homeowners association is a juridical entity which 'Condominium Act' obliges residents to join. 2) The board of directors is decision maker. The covenant, however, gives residents right to act in committees. 3) Homeowners association has self-governing functions such as management of common spaces, permission of new construction and taxation. 4) Types of management are volunteers' self-management, association-employed management, full agency management, and some mixed types. Residents pay management charge by month or by quarter. This study suggests as follow. 1) It is needed for Korea to legislate the law to regulate the management system of detached houses. 2)Management system of Korea can be more efficient with volunteers' committees for active participation. Above all, architectural control committee is essential in the circumstance that reform of apartment is popular these days. 3) The management entity is recommended to have some self-governing function to talk about taxation policy with local governments.

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Investigations on aerosols transport over micro- and macro-scale settings of West Africa

  • Emetere, Moses Eterigho
    • Environmental Engineering Research
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    • 제22권1호
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    • pp.75-86
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    • 2017
  • The aerosol content dynamics in a virtual system were investigated. The outcome was extended to monitor the mean concentration diffusion of aerosols in a predefined macro and micro scale. The data set used were wind data set from the automatic weather station; satellite data set from Total Ozone Mapping Spectrometer aerosol index and multi-angle imaging spectroradiometer; ground data set from Aerosol robotic network. The maximum speed of the macro scale (West Africa) was less than 4.4 m/s. This low speed enables the pollutants to acquire maximum range of about 15 km. The heterogeneous nature of aerosols layer in the West African atmosphere creates strange transport pattern caused by multiple refractivity. It is believed that the multiple refractive concepts inhibit aerosol optical depth data retrieval. It was also discovered that the build-up of the purported strange transport pattern with time has enormous potential to influence higher degrees of climatic change in the long term. Even when the African Easterly Jet drives the aerosols layer at about 10 m/s, the interacting layers of aerosols are compelled to mitigate its speed to about 4.2 m/s (macro scale level) and boost its speed to 30 m/s on the micro scale level. Mean concentration diffusion of aerosols was higher in the micro scale than the macro scale level. The minimum aerosol content dynamics for non-decaying, logarithmic decay and exponential decay particulates dispersion is given as 4, 1.4 and 0 respectively.

Does Fixed Assets Revaluation Create Avenues for Financial Numbers Game? Evidence from a Developing Country

  • RAHMAN, Md. Tahidur;HOSSAIN, Syed Zabid
    • The Journal of Asian Finance, Economics and Business
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    • 제7권9호
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    • pp.293-304
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    • 2020
  • The study reveals the extent of changes in selective financial numbers caused by fixed asset revaluation (FAR) and explores whether there was a management motive for playing the financial numbers game through using the FAR model. The data set consists of a sample of 142 listed companies purposively selected from 13 industries. The study found a significant impact of FAR on the net asset value (NAV), fixed asset intensity (FAI), and debt-to-equity ratio (DER). These findings are supported by the political cost and the debt covenant hypotheses. The study also observed a high growth of fixed assets by 9.5% to 14,603.8% resulting from FAR. More revealing is that FAR increased NAV in revaluer companies by an average of 427.20% as compared to 6.86% in non-revaluer companies. Even some companies with negative NAV took resort on FAR to show positive NAV. Besides, revaluer companies managed to reduce their DER by 70.45% as opposed to an increase of 8.45% in non-revaluer companies. Hence, the study concludes that most of the publicly-listed companies are involved in financial numbers game by the use of the FAR model. To build confidence among investors, companies should practice FAR rightly and disclose related information to help reduce information asymmetry.

Electronic Information Resources (EIR) Adoption in Private University Libraries: The Moderating Effect of Productivity and Relative Advantage on Perceived Usefulness

  • Izuagbe, Roland;Hamzat, Saheed Abiola;Joseph, Edith Idowu
    • Journal of Information Science Theory and Practice
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    • 제4권1호
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    • pp.30-48
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    • 2016
  • The study tested a hybrid model with constructs drawn from the Technology Acceptance Model (TAM) and Diffusion of Innovation (DOI) theory in order to examine the moderating effect of productivity and relative advantage (RA) on perceived usefulness (PU) vis-à-vis electronic information resources (EIR) adoption in private university libraries in Ogun and Osun States of Nigeria. The descriptive research design was adopted in the study. The population consisted of 61 (55.0%) librarians and 50 (45.0%) library officers (totaling 116—100%) in Babcock University, Bells University, Covenant University, Bowen University, Oduduwa University, and Redeemer's University. Purposive sampling procedure was adopted after which total enumeration was used since the total population is small. The questionnaire was used for data collection. Of the 116 copies of the questionnaire administered, 111 (95.7%) were found usable. The instrument was structured based on a 4-point Likert agreement scale of Strongly Agree, Agree, Disagree, and Strongly Disagree. Data were analyzed using descriptive statistics like tables of frequency counts and percentage. The findings revealed that productivity and relative advantage are significant moderators of perceived usefulness of EIR adoption in private university libraries in Ogun and Osun States, Nigeria.

Computer vision monitoring and detection for landslides

  • Chen, Tim;Kuo, C.F.;Chen, J.C.Y.
    • Structural Monitoring and Maintenance
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    • 제6권2호
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    • pp.161-171
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    • 2019
  • There have been a few checking frameworks intended to ensure and improve the nature of their regular habitat. The greater part of these frameworks are constrained in their capacities. In this paper, the insightful checking framework intended for debacle help and administrations has been exhibited. The ideal administrations, necessities and coming about plan proposition have been indicated. This has prompted a framework that depends fundamentally on ecological examination so as to offer consideration and security administrations to give the self-governance of indigenous habitats. In this sense, ecological acknowledgment is considered, where, in light of past work, novel commitments have been made to help include based and PC vision situations. This epic PC vision procedure utilized as notice framework for avalanche identification depends on changes in the normal landscape. The multi-criteria basic leadership strategy is used to incorporate slope data and the level of variety of the highlights. The reproduction consequences of highlight point discovery are shown in highlight guide coordinating toward discover steady and coordinating component focuses and effectively identified utilizing these two systems, by examining the variety in the distinguished highlights and the element coordinating.