• 제목/요약/키워드: Issuance Costs

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디지털 자산을 위한 사용자 친화적인 NFT 플랫폼 (A user friendly NFT platform for Digital Assets)

  • 바가트 니틴;배종욱;이수현
    • 한국컴퓨터정보학회:학술대회논문집
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    • 한국컴퓨터정보학회 2023년도 제68차 하계학술대회논문집 31권2호
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    • pp.447-450
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    • 2023
  • Blockchain technology has paved the way for the rise of non-fungible tokens(NFTs) in recent years. NFTs enable the unique ownership of digital assets and harness the power of blockchain's transparency and decentralization. However, existing NFT platforms often pose barriers to entry for the public due to their technical complexity and high issuance costs. To address the problem, this paper proposes a user-friendly NFT platform with a simplified issuance process. A home page is created to allow easy NFT issuance for anyone. These advancements are expected to foster the growth of the NFT market and facilitate the development of new business models.

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마켓 타이밍과 유상증자 (Market Timing and Seasoned Equity Offering)

  • 서성원
    • 아태비즈니스연구
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    • 제15권1호
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    • pp.145-157
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    • 2024
  • Purpose - In this study, we propose an empirical model for predicting seasoned equity offering (SEO here after) using machine learning methods. Design/methodology/approach - The models utilize the random forest method based on decision trees that considers non-linear relationships, as well as the gradient boosting tree model. SEOs incur significant direct and indirect costs. Therefore, CEOs' decisions of seasoned equity issuances are made only when the benefits outweigh the costs, which leads to a non-linear relationship between SEOs and a determinant of them. Particularly, a variable related to market timing effectively exhibit such non-linear relations. Findings - To account for these non-linear relationships, we hypothesize that decision tree-based random forest and gradient boosting tree models are more suitable than the linear methodologies due to the non-linear relations. The results of this study support this hypothesis. Research implications or Originality - We expect that our findings can provide meaningful information to investors and policy makers by classifying companies to undergo SEOs.

Improvement Plan for Cash Receipt System

  • Kim, Ki Beom;Woo, Hyung Rok
    • International Journal of Internet, Broadcasting and Communication
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    • 제14권3호
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    • pp.243-248
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    • 2022
  • Considering the current situation where cash transactions account for 51.5% of private consumption expenditure, it is very important to secure a tax base by exposing business operators' cash transactions. In the September 2011 national audit, it was pointed out that although a significant part of the investment amount of businesses (VAN operators, etc.) related to the issuance of cash receipts has been recovered, they are still supported through the state tax. At this point in time when a significant amount of the initial investment has been recovered, it is necessary to study a new way to support business operators through methods other than the tax credit method. This study proposes various methods to improve the current cash receipt system and describes the advantages and disadvantages of each method. The most important thing for the improvement of the cash receipt system is that the issuance of cash receipts should be beneficial to business operators. As a result of this study, the most desirable improvement method is to provide differential compensation for the discriminatory cost because the cost is different for each cash receipt operator. For this purpose, we analyze the best way to improve the cash receipt system is a tax credit method and a tax credit for maintenance costs.

The Role of Electronic Arbitration in the Settlement of Disputes of International Trade Contracts

  • ETESAM ALABD S. ALWHEEBE;ABDULLAH MUSHKUS ALMUTAIRI
    • International Journal of Computer Science & Network Security
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    • 제24권3호
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    • pp.29-37
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    • 2024
  • Resorting to electronic arbitration to resolve disputes in international trade contracts is the most important reflection of technological progress on the reality of international commercial arbitration. Electronic is a modern image of traditional arbitration, and this type of arbitration provides many advantages that are not provided by any legal system for resolving disputes, including speed, effectiveness and lower costs. What will this development produce? Through technical progress in the means of communication, it has become conceivable that international trade dealers agree to arbitration via electronic means of communication, followed by the completion of the arbitration process via the Internet, leading to the issuance of the electronic arbitration award in an electronic manner as well.

블록체인 기반의 토큰 증권 IT 플랫폼 선택을 위한 의사결정 연구 (A Study on Decision Making for Blockchain-based IT Platform Selection for Security Token)

  • 양수오;서병완
    • Journal of Platform Technology
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    • 제11권5호
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    • pp.37-48
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    • 2023
  • 2023년 2월 금융위원회의 '토큰증권 발행·유통체계 정비방안' 발표 이후 금융기관, 증권사 및 블록체인 기업들은 IT 플랫폼 구현을 적극적으로 고려하고 있으나 아직 관련 법적규제가 명확히 확립되어 있지 않아 토큰증권의 IT 플랫폼에 선정에 어려움을 겪고 있다. 이에 따라 블록체인 기반의 토큰증권 IT 플랫폼 선택에 대해 합리적이고 체계적인 기준의 필요성이 대두되었고, 본 연구에서는 이를 델파이 기법(Delphi Method)과 계층적 의사결정 방법(AHP, Analytic Hierarchy Process)을 통해 토큰증권 IT 플랫폼 선택의 핵심 요인을 탐색 및 평가하였다. 상위 핵심요인으로 '플랫폼의 성숙도', '플랫폼의 운영 및 관리', '플랫폼 도입 및 유지비용', '토큰 증권에 대한 규제 적합성' 등 4개의 요인이 도출되었고, 하위 핵심요인으로는 '다양성', '사용자 인증관리', '도입비용', '금융규제'등 17개의 요인이 도출되었다. 연구 결과, 17개의 하위요인 중 '정부금융규제'과 '개인정보보호'가 중요한 요인으로 선정되고, 본 연구결과는 토큰증권 IT 플랫폼 선택의 체계적인 의사결정 기준을 제공하여 관련 기관 및 금융 기업들의 전략적 결정에 도움을 줄 수 있을 것이다.

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국제상사중재에 관한 UNCITRAL 모델법의 개정동향 (The Revision Trend of UNCITRAL Model Law on International Commercial Arbitration)

  • 이강빈
    • 한국중재학회지:중재연구
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    • 제16권3호
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    • pp.53-89
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    • 2006
  • At its thirty-second session(Vienna, 17 May-4 June 1999), the UNCITRAL decided that the priority items for the Working Group(Arbitration and Conciliation) should include enforceability of interim measures and the requirement of written (on for the arbitration agreement. The Working Group, at its forty-third session(Vienna, 3-7 October 2005), it had undertaken a detailed review of the text of the revised article 17 of UNCTTRAL Model Law on International Commercial Arbitration, and it had resumed discussions on a draft model legislative provision revising article 7, paragraph (2) of UNCITRAL Model Law. The purpose of this paper is to make research on the contents and issues of the draft legislative provisions on interim measures and preliminary orders, and on the form of arbitration agreement which the Working Group discussed and adopted at its forth-fourth session(New York, 23-27 January 2006). The draft legislative provisions on interim measures and preliminary orders are composed of the following provisions : Article 17-power of arbitral tribunal to order interim measures; article 17 bis-conditions for granting interim measures; article 17 ter-applications for preliminary orders and conditions for granting preliminary orders; article 17 quater-specific regime for preliminary orders; article 17 quinquies- modification, suspension, termination; article 17 sexies-provision of security; article 17 septies-disclosure; article 17 octies-costs and damages; article 17 novies recognition and enforcements; article 17 decies-grounds for refusing recognition or enforcement; article 17 undecies-court-ordered interim measures. There are the following issues in the draft legislative provisions on interim measures and preliminary orders : form of issuance of an interim measures in article 17(2); conditions for granting interim measures in article 17 bis; purpose, function and legal regime of preliminary orders in article 17 ter; obligation of arbitral tribunal to give notice, and non-enforceability of preliminary orders in article 17 quater; burden of proof, interplay between article 17 decies and article 34, and decision on the recognition and enforcement of the interim measures in article 17 decies; placement of article 17 undecies; amendment of scope exception of application in article 1(2). The draft legislative provisions on the form of arbitration agreement are composed of the following provisions : article 7(1) definition of arbitration agreement; article 7(2) arbitration agreement in writing; article 7(3) arbitration agreement if its terms(content) are (is) recorded in any form; article 7(4) arbitration agreement by an electronic communication; article 7(5) arbitration agreement in an exchange of statements of claim and defence; article 7(6) reference to any document containing an arbitration clause. There are the following issues in the draft legislative provisions on the form of arbitration agreement : arbitration agreement in writing in article 7(2); terms or contents of arbitration agreement in article 7(3); arbitration agreement by electronic communication in article 7(4); existence of arbitration agreement in article 7(5); reference to any document containing an arbitration clause in article 7(6); the alternative proposal on article 7; amendment to article 35(2).

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스마트항만 구축을 위한 항만장비산업 육성 방안 연구 (A Study on fostering strategy for Port Equipment industry)

  • 김보경;한승훈;안승현
    • 한국항해항만학회:학술대회논문집
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    • 한국항해항만학회 2023년도 춘계학술대회
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    • pp.108-109
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    • 2023
  • 본 연구는 최근 발표된 국내 장비산업 육성 전략에 따라 이를 구체적으로 추진할 수 있는 정책을 설정하고, 이를 추진할 수 있는 방안을 제시하는 것을 목적으로 한다. 이를 위해 항만장비산업에 대한 신기술 인증제도와 신기술 시험검증영역 운영 및 활성화 방안 두가지를 대안으로 설정하고, 이에 대한 구체적 수요와 도입방안을 도출하기 위해 기술개발을 수행하는 기업을 대상으로 설문조사를 수행하였다. 설문조사 결과 신기술 인증제도 및 시험검증영역의 활용 수요가 높은 것으로 파악되었으며, 장비산업 육성을 위해 항만장비와 연계한 실증 지원, 공인검증기관과 연계한 시험 및 평가, 전담기관 마련 등의 대안이 도출되었다. 이를 바탕으로 항만 장비에 특화된 신기술 인증제도 신설 및 이를 제도화 할 수 있는 방안을 제시하였다. 또한 설문조사 결과 및 인증제도와 연계하여 신기술 시험검증영역의 기본적 기능과 역할을 정립하고, 향후 활성화를 위해 인증비용 면제, 실적확인서 발급 등의 실효서 있는 인센티브 제공, 전담조직 및 인증센터 운영을 통한 효율적 관리 등의 방안을 제시하였다.

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