• 국제학술발표논문집
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• The 6th International Conference on Construction Engineering and Project Management
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• pp.122-126
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• 2015

Credit enhancement is absolutely essential for financing Independent Power Producer (IPP) projects in Asia particularly for countries whose sovereign credit rating is on non-investment grade and foreign investment is difficult to achieve. Due to nexus of agreements among varies parties in IPP project, it is hard to clearly visualize the roles of these agreements. Examples are: What credit enhancement factors are most influential to minimize the associated risks of IPP projects? Why are they powerful? What are their roles? Who are less powerful and what are the obstacles that causes them less powerful? A research is conducted to identify the credit enhancement factors for IPP projects in Asia. IPP professionals validated 27 out of 28 identified credit enhancement factors, and five factor groupings were made through factor analysis. Afterwards, network theory is applied to find the unanswered questions, which by graphical and mathematical representations show that the host government's credit enhancement, MDBs, ECAs and other parties' credit enhancement are prominent and of great importance to handle the associated risks of IPP projects in Asia

• 한국경영과학회지
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• 제37권2호
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• pp.17-29
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• 2012

We examine a mortgage bank's incentive distortion problem when the bank sells its existing loan through MBS(Mortgage-Backed Security), considering the mortgage market structure and varying investors' risk attitude. Main findings in our comparative statics are the followings. The bank's monitoring incentive on the loan sold is distorted downwards when the deposit interest rate is lower than the coupon rate of MBS. Credit enhancement associated with the loan sale may mitigate the incentive distortion problem. However, the downward distortion of monitoring incentive does not disappear unless the credit enhancement, a loan guarantee, is provided up to 100%. Finally as the investors' risk preference changes from risk-neutral to risk-averse type, the incentive distortion problem becomes more severe. At the end, we recommend the introduction of covered bond in order to mitigate the incentive distortion problem, which is inevitable to current pass-through MBS.

• 한국치위생학회지
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• 제9권2호
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• pp.179-191
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• 2009

The purpose of this study was to examine the needs of dental hygiene students at a lifelong education center of a three-year-course college for a credit bank system. The subjects in this study were 200 dental hygiene students at a college located in J, which offered courses of a credit bank system. A survey was conducted from May 19 to 23, 2008, to gather data on the acquisition of a bachelor's degree and the credit bank system, and the answer sheets from 184 respondents(92%) were collected. After the collected data were analyzed with SPSS/WIN 12.0 program, the following findings were given: 1. In regard to an intention of taking a bachelor's degree, the largest number of the students investigated(74.5%) intended to do that if they had any chance. As for the reason, 55.6% wanted to get the degree in pursuit of their own personal development. 2. Concerning how to win a bachelor's degree, the largest group that accounted for 63.0% preferred the credit bank systems of college lifelong education centers. 41.8% got interested in the credit bank system mainly because their acquaintances informed them of it. It shows that colleges should reinforce publicity activities if they want to offer the credit bank system. 3. The quality of educational programs and cost had an impact on the choice of an educational institution when they planned to get a bachelor's degree from the credit bank system. Therefore excellent educational programs should be provided, and the government should provide learners with economic help and fund educational institutions. 4. As to comparison of a regular college and the credit bank system as a way to get a bachelor's degree, that was considered to be helpful for finding a job(a mean of 3.39) and for the development of sociability(3.22). That was also deemed to be of use for the improvement of practical job performance, to win public recognition and to be helpful for being well-cultivated, though not many students had those opinions. They took a different view according to academic year(p<.05). 5. Regarding the expected effects of getting a degree from the credit bank system, the greatest group expected it to step up their personal development(3.85). The second largest group expected it to boost job efficacy(3.30), and the students whose academic year was higher had a better opinion. 6. As for future directions for the credit bank system, the largest group put emphasis on the improvement of social perception through intensive P.R. and the enhancement of the qualifications of professors and lecturers(4.02). These opinions were more stressed by the juniors than by the sophomores and seniors, and academic year made a significant difference to their views(p<.05).

• 아태비즈니스연구
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• 제11권3호
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• pp.169-184
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• 2020

Purpose - This research is intended to analyze the current status and problems of tax benefits in the R&D sector and suggest ways to improve tax credit for research and manpower development expenses when various countries fiercely develop efforts to enhance national competitiveness through increased investment in R&D Design/methodology/approach - This study will examine the current status of the tax support system for domestic and foreign R&D, and suggest improvement measures to expand research and development activities in the future. Findings - First, a plan may be considered to abolish and perpetuate the sunset deadline for tax credit for research and manpower development expenses as in the case of the United States and Japan. This perpetuation can be a proactive measure to actively support long-term R & D investment in companies facing economic decisions under uncertainty. Second, it should be revised to raise the tax credit rate of large corporations, which are shrinking every year, compared to SMEs, so that both large corporations and SMEs can improve their international competitiveness and secure excellent technologies through R & D. Finally, the target technologies for each new growth engine and source technology should be expanded to various fields, including national cybersecurity enhancement technology, aviation engine technology, carbon emission and global cooling technologies, which are areas of interest in major overseas R&D countries, to help active R&D and investment in these areas. Research implications or Originality - This study can find a contribution in comparing and analyzing the national R&D tax support system and presenting improvement measures at a time when the benefits of tax credit for research and manpower development expenses of large companies are decreasing due to frequent tax law revisions and the government's factors of increasing tax revenues. In addition, recent research and development items and research technologies of foreign countries were analyzed by Nature's top 10 major science and technology issues, and advanced technologies that should be applied to target technology areas by new growth engine and source technology were specifically investigated and presented.

• 벤처창업연구
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• 제7권4호
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• pp.101-112
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• 2012

급격하고 복잡한 금융환경 변화에 빠르고 유연하게 대응하기 위해 신협의 경영 각 부문과 경쟁환경 전반에 걸쳐 해결방안 및 관리기법등을 자문하여 줄 경영컨설팅의 중요성이 부각되고 있다. 신협에서는 2002년부터 경영컨설팅이 도입되어 수행되고 있으며, 이를 통해 경쟁력 제고에 긍정적인 영향을 미칠 것으로 기대하고 있다. 그러나 현재 경영컨설팅을 받은 이후 신협의 경쟁력이 강화되고 그에 따라 경영성과가 제고되었는지에 대한 연관관계를 분석한 결과물이 거의 없는 실정이다. 따라서, 이 연구에서는 컨설팅에 대한 수진결과가 어떠한 컨설팅 수행요인 등에 의하여 경영성과로 나타나고 있는가를 실증분석을 통하여 검증하는데 그 목적이 있다. 기존의 선행연구를 바탕으로 단위신협이 중앙회의 경영컨설팅을 받은 경우 컨설팅수요자 특성과 컨설팅공급자 특성이 경영성과에 유의미한 영향을 미칠 것이라는 가정하에 연구모형을 설계하고, 가설을 설정하여 검증하였다. 가설검증 결과를 요약하면 다음과 같다. 첫째, 조합의 경영컨설팅에 대한 신뢰도와 중앙회 컨설턴트의 전문성은 조합의 재무적, 비재무적 경영성과에 영향을 미치는 것으로 나타났다. 둘째, 조합의 컨설팅 지원과 활용의지는 조합의 비재무적 경영성과에 영향을 미치나 재무적 경영성과에는 직접적으로 영향을 미치지 않는 것으로 나타났다. 셋째, 중앙회의 컨설팅 수행능력은 조합의 재무적, 비재무적 경영성과에 영향을 미치지 않는 것으로 나타났다. 이 연구의 시사점으로는 조합의 경영성과를 향상시키기 위해서 컨설팅 수혜자인 조합은 컨설팅에 적극적인 자세로 참여하고 결과를 수용하여, 경영상 문제해결의 실마리로 삼으려는 노력을 기울여야 한다. 또한 컨설팅 서비스의 공급자인 중앙회는 컨설팅 핵심역량을 포함한 컨설팅 수행개발을 위하여 컨설팅 업무방법 개발, 컨설팅 프로세스 개선, 컨설턴트의 전문성을 위하여 컨설팅 수행을 위한 전담조직 구성, 컨설팅 전문직군제 실시, 전문 컨설턴트 양성 등이 이루어져야 한다. 이들 시사점에 대하여 실천력이 담보될 때 신협의 경영성과로 이어질 것이며, 나아가서 신협의 경쟁력이 제고될 것이다. 이 논문의 결과가 단위신협의 컨설팅 수진에 대한 동기를 부여하고, 컨설팅의 효과성을 제고하며, 나아가서는 신협컨설팅에 대하여 시사점을 제공함으로써 신협의 컨설팅 발전방향 제시 및 신협의 경쟁력을 제고하는데 일조하기를 바란다.

• 환경정책연구
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• 제9권4호
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• pp.77-102
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• 2010

본 논문의 목적은 최근 일본에서 시행되고 있는 기후변화정책과 다양한 형태로 도입되고 있는 배출권거래 및 탄소크레디트 관련 제도의 시행상황을 분석하여 우리나라의 관련 제도설계 시 시사점을 제공하고자 함에 있다. 일본의 제도시행 상황에 대한 분석을 참고로 할 경우 배출권의 제도설계는 기업 등 이해당사자의 비용부담의 공평성문제에 대한 신중한 논의와 온실가스 관련 데이터의 신뢰성 제고, 배출권발행 검정기관의 육성 등 관련 인프라를 정비하면서 착실히 추진해야 할 필요가 있다. 아울러 옵셋 크레디트 그린전력증서, 에코포인트 등 국내재원의 해외유출을 최소화하면서 경제와 탄소삭감을 양립시키는 '환경가치'의 생산과 유통을 장려하고 이들과 배출권 거래제도를 연계할 필요가 있다.

• 정보보호학회논문지
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• 제20권3호
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• pp.9-21
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• 2010

최근 유명 온라인 쇼핑몰 사이트가 해킹을 당해 많은 사용자들의 ID, 패스워드, 계좌번호, 주민등록번호, 신용카드번호와 같은 개인 정보들이 누출되었다. 해커들은 계속해서 온라인 쇼핑몰 사이트에 대한 공격을 하고 있으며 해킹피해자들의 수도 증가하고 있다. 신용카드 번호가 누출되면, 해커들이 금전적인 이득을 취하기 위해 누출된 카드번호를 악용할 수 있어 특히 위험하다. 2007년 Financial Cryptography 학회에서 Ian Molly 등이 최초로 일회용 가상카드번호 생성 스킴을 제안한 바 있으나, 재사용불가의 특성을 제공하지 못한다. 본 논문에서는 Ian Molly 스킴의 취약성을 분석하고, 휴대단말기를 활용하여 일회용 가상카드번호의 보안요구사항을 만족하는 새로운 일회용 가상카드번호 생성 스킴을 제안하였다. 또한, 이를 기반으로 사용자 편의성과 보안성강화를 위해 통합인증센터를 활용한 일회용 가상카드 결제 프로토콜을 설계한다.

• 유통과학연구
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• 제13권1호
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• pp.83-91
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• 2015

Purpose - Despite the structural irrationality of multi-level transportation and the oil price rise, the domestic freight transportation market continues to grow, mirroring the rise in e-commerce and resultant increase in courier services and freight volumes. Several studies on courier services have been conducted. However, few studies or statistics have been published regarding regular freight services although they have played a role in the freight service market. The present study identifies the characteristics of regular freight service users to seek competitiveness enhancement measures specific to regular freight services. Research design, data, and methodology - IPA is a comparative analysis of the relative importance of and satisfaction with each attribute simultaneously. This study used IPA because it facilitates the process of analyzing importance and performance, deriving implications and a visual understanding of results. To enhance the competitiveness of regular freight services, this study surveyed its current users regarding the importance of the regular freight service factors. A total of 200 copies of a questionnaire were circulated and 190 copies were returned. In addition to demographics, respondents answered questions about the importance of and satisfaction with services on a 5-point Likert scale. Excluding 3 inappropriate copies, 187 out of 190 copies were analyzed. PASW Statistics 18 was used for statistical analysis. A total of 20 question items were selected for the service factors presented in the questionnaire based on the 1st pilot survey and previous studies. Results - According to the IPA performed to compare the importance of and satisfaction with service factors, both importance and satisfaction are high in the 1st quadrant, which involves the economic advantage of using regular freight services, quick arrival at destinations, weight freight handling, and less time constraints on freight receipt/dispatch. This area requires continuous management. Satisfaction is higher than importance in the 2nd quadrant, which involves the adequacy of freight, cost savings over ordinary courier services, notification on freight arrival, and freight tracking information. This area requires intensive investment and management. Satisfaction is lower than importance in the 3rd quadrant, involving the credit card payment system, courier delivery service, distance to freight handling sites, easy access to freight handling sites, and prompt problem solving. This area requires further intensive management. Both importance and satisfaction are low in the 4th quadrant, involving the availability of collection service, storage space at freight handling sites, kindness of collection/delivery staff, kindness of outlet staff, and easy delivery checks. This area is a set of variables should be excluded from priority control targets. Conclusions - Based on the IPA, service factors that need priority controls because of high importance and low satisfaction include the credit card payment system, delivery service, distance to freight handling sites, easy access to freight handling sites, and prompt problem solving. The findings need to be applied to future marketing strategies for regular freight services and for developing competitiveness enhancement programs.

• 무역상무연구
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• 제12권
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• pp.65-84
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• 1999

During the past few decades, we have witnessed three approaches to overcome the legal disparities between trading countries: - determining the individual governing law in accordance with the conflict of laws principle; - unifying and harmonizing private international law into uniform rules and substantive laws under the auspices of ICC, UNCITRAL, UNIDROIT and various NGOs ; and - drafting model laws like the UNCITRAL Model Law on Electronic Commerce and promoting member countries to enact them. Against this backdrop, the United Nations Convention on Contracts for the International Sale of Goods (CISG) and the process by which it was adopted, established the benchmark for the unification of commercial law. The CISG, completed in 1980, merged civil and common law concepts and came into force in 1988 after a certain number of countries endorsed the treaty. Besides the CISG, the U.N. Limitations Convention and the UNIDROIT Principles of International Commercial Law, to name a few, have attempted to set cross-border legal norms and standards in the international business transactions. However, since the advent of computer-based commerce, there have emerged all-out efforts to establish uniform rules before national legal systems have been developed. As a consequence, the Model Law on Electronic Commerce has become a specimen legislation covering functional equivalents of paper-based writing and signature. For the credit enhancement exemplified by the Uniform Rules for Demand Guarantees (ICC Publication No.458), the UNCITRAL prepared the U.N. Convention on Independent Guarantees and Stand-by Letters of Credit, which was adopted by the U.N. General Assembly in 1995 but remains still not effective as only two countries have ratified this treaty so far. In this connection, two draft conventions underway at UNIDROIT and UNCITRAL deserve our attention as the probability of unification in the Korean Peninsula is mounting. They are to create security interests for commercial finance in moveable equipment and accounts receivable. The UCC-type security rights are regarded to be useful to enable the North Koreans with limited properties to borrow from the banks.

• 한국산림과학회지
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• 제98권3호
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• pp.263-271
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• 2009

본 논문의 목적은 2013년 이후(Post-2012) 개도국의 산림전용으로 인한 온실가스 배출량 감축(RED) 및 산림 탄소축적증진(EFCS) 활동과 관련된 협상 대안을 구체화하고 거래 가능한 탄소배출권을 인센티브로 가정하여 대안별 감축잠재량 평가 및 이를 토대로 환경편익과 국익을 고려한 우리나라 협상 전략을 제시하는 데 있다. 이를 위해 'FAO 세계산림자원평가' 보고서를 이용하여 99개 대상 국가를 선정하고 이들 국가를 대상으로 RED 및 EFCS 활동에 따른 온실가스 감축잠재량과 탄소배출권 잠재력을 추정하였다. RED의 감축잠재량은 'baseline and credit' 탄소계정 방법을, EFCS 활동에 대한 감축잠재량은 gross-net 및 net-net 탄소계정 방법을 적용하였다. 분석 결과, 산림전용율이 높은 브라질, 인도네시아, 콩고 등이 RED를 통해, 산림탄소축적 증가율이 높은 중국, 칠레, 한국 등이 EFCS 활동을 통해 탄소배출권을 받을 수 있는 잠재력이 컸다. 지구적 차원에서 보면, RED 및 EFCS 활동을 동시에 수행할 경우 감축잠재량이 가장 크다는 환경 편익 측면과 한 활동만 인센티브를 줄 경우 대상에서 제외되는 국가가 발생한다는 형평성을 고려하여 우리나라 협상 전략으로 두 가지 활동 모두를 정치적 접근 및 인센티브 부여 활동에 포함할 것을 제안한다. 단, EFCS 활동의 경우 비인위적 활동 효과를 제거하기 위해 산림경영 활동의 탄소계정 방법론에서 채택한 할인율 적용을 대안으로 제시한다.