• 기록학연구
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• 제46호
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• pp.153-187
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• 2015

본 연구는 정보부존재 관련 실증연구가 거의 전무한 상황에서 정보부존재의 유형과 내용을 분석, 문제점을 도출하고 개선 방안을 제시하고자 하였다. 이를 위한 이론 연구로서 정보부존재의 정의와 판단기준을 살피고, 정보부존재의 법적, 통계적 연혁을 분석하였다. 또한 중앙행정기관의 정보부존재 현황과 문제점을 파악하기 위하여, 비공개 사유에서 정보부존재가 제외된 2012년부터 2014년까지 41개 중앙행정기관의 정보공개처리대장에 나타난 정보부존재 통지 내용을 분석하였다. 기관별 분석 결과, 3년간의 조사대상 기관 부존재처리 현황은 총 4421건으로 해마다 지속적인 증가 추이를 보이는 것으로 나타났다. 3년 동안 집계된 정보부존재 건수가 비공개 건수와 같거나 큰 기관이 조사대상 중 약 40%에 달해 비공개 사유에서의 정보부존재 제외가 다수 기관의 정보공개율과 비공개율에 큰 영향을 주었음을 반증하고 있었다. 정보부존재 사유의 유형 분석에서는 '공공기관이 청구된 정보를 생산, 접수하지 않는 경우'가 75% 이상을 차지하여 가장 많았고, 그 다음으로 '취합, 가공해야 하는 경우'와 '사유가 명시 되지 않은 경우'가 각각 7~10%를 차지하였다. 정보부존재 통지내용을 분석하여 도출한 운영상의 문제점으로는 1) 정보부존재에 사유에 대한 구체적 설명 미비, 2) 취합 및 가공의 범주 문제, 3) 이송처리의 문제, 4) 기록관리의 문제 등이었다. 이에 대해 본 연구는 정보부존재에 대한 관점과 기술적, 절차적 측면으로 개선 방안을 제시하였다. 구체적으로는 첫째, 정보부존재를 포함한 정보공개 문제가 기록관리 문제의 연장선상에서 이해되어야 한다는 점, 둘째, 앞선 이해를 바탕으로 정보공개 서비스 전반이 개선되어야 한다는 점, 셋째, 정보부존재 처리 절차가 개선되어야 한다는 점, 넷째, 정보부존재 처리 절차에 대한 구체적 지침이 마련되어야 할 것이다.

• East Asian Economic Review
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• 제21권1호
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• pp.29-58
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• 2017

The third pillar of the Basel II highlights the role of market discipline in easing the existing pressure on traditional monitoring measures like capital requirement and government supervision. This study test the effectiveness of market discipline in inducing prudential risk management practices among the East Asian banks over the 1995 to 2005 period. Market discipline is measured using information disclosure and interbank deposit holdings. We find that only the latter is an effective market discipline tool. However, the former becomes effective when market concentration is higher. We find that government owned, foreign owned and recapilatised banks are subject to market disciplining when disclosure in taken account but the opposite is true when interbank deposits is taken into account. Finally, we find that banks that disclose more risk related information hold more capital against their non-performing loan. The implications of the findings are discussed.

• 무역상무연구
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• 제24권
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• pp.25-49
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• 2004

English contract law has traditionally taken the view that it is not the duty of the parties to a contract to give information voluntarily to each other. In English law, one of the principal distinctions between insurance contract law and general contract law is the existence of the duty of disclosure in insurance law. This article is, therefore, designed to analyse the scope or extent of the duty of disclosure and the remedy for breach of the duty in English marine insurance law. The main purpose of this article is also to seek the alternative remedy for the breach. The results of analysis are as following : First, the scope of the duty of disclosure is closely related to the test of materiality and the concept of a hypothetical prudent insurer. The assured is required to disclose only material circumstances subject to MIA 1906, s. 18(1). The test of materiality, which had caused a great deal of debate in English courts over 30 years, was finally settled by the House of Lords in Pan Atlantic and the House of Lords rejected the 'decisive influence' test and the 'increased risk' test, and the decision of the House of Lords is thought to accept the 'mere influence' test in subsequent case by the Court of Appeal. Secondly, an actual insurer is, in order to avoid contract, required to provide proof that he is induced to enter into the contract by reason of the non-disclosure of the assured. But this subjective test of actual inducement is somewhat meaningless in sense that English court takes the test of materiality as a starting point and assumes the presumption of inducement even in case of no clear proof on the inducement. Finally, MIA 1906, s. 18 provides expressly for the remedy of avoidance of the contract for breach of the duty of disclosure. This means rescission or retrospective avoidance of the entire contract, and the remedy is based upon a fairly crude 'all-or-nothing' approach. The remedy of rescission is too draconian from the point of view of the assured, because he can be deprived of all cover despite he is innocent perfectly. An inadvertent breach from an innocent mistake is as fatal as wilful concealment. What is, therefore, needed in English marine insurance law with respect to remedy for the breach is to introduce a more sophisticated or proportionate remedy ascertaining degrees of fault.

• 산업경영시스템학회지
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• 제45권1호
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• pp.53-70
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• 2022

Recently, due to the change to SASB(Sustainability Accounting Standards Board) and GRI(Global Reporting Initiative) Standards 2021, the paradigm for non-financial information disclosure is changing significantly, with the number of ESG topics and indicators that must be disclosed by industry from an autonomous material topic selection method. This study revealed that the number of compulsory topics in the oil and gas industry by GRI standards 2021 is up to 2.4 times higher than the average number of material topics disclosed when domestic companies publish sustainability reports using GRI Standards 2020. In the oil and gas industry, I analyzed the similarities and differences between the GRI standards 2021 and the ESG topics covered by SASB by environmental, social, economic, and governance areas. In addition, the materiality test process, which is different in GRI standards 2021, is introduced, and the issues included in the following 10 representative ESG-related initiatives are summarized into 62 and suggested improvement plans for materiality test used in the topic pool.

• 한국건축시공학회:학술대회논문집
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• 한국건축시공학회 2022년도 가을 학술논문 발표대회
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• pp.219-220
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• 2022

In order to meet the trend, construction public data are already disclosing not only data generated at the construction site but also various data ranging from inspection reports and public construction contracts through multiple portals. However, unlike the excellence of the open performance evaluated by the number of data, it is difficult to evaluate the specific level of disclosure because there is no case of analyzing the quality, ease of use, and possibility of further opening of the public construction data set. On the other hand, performance measurement is already performed using an internationally agreed evaluation method in different fields such as real estate, population, and environment. So it is essential to analyze the current status of public data openings in the construction field and to derive improvement tasks. Therefore, this study conducted a survey of researchers with the highest system utilization targeting representative public data open systems in the construction field, such as E-AIS(세움터) and KISCON. To ensure fairness and increase comparability, the questionnaire was composed using evaluation items on implementing public data conducted annually by the World Wide Web Foundation, an international non-profit organization. With these responses, we investigated the status of public data disclosure and opinions on data quality and derived tasks to improve public data disclosure in construction through the analysis of the results.

• 한국산업보건학회지
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• 제33권3호
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• pp.265-272
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• 2023

Objectives: Since the material safety data sheets(MSDS) submission and non-disclosure review system was introduced in January 2021, the implementation status of MSDS for chemical manufacturing and importing workplaces being supervised for the first time. Methods: A supervisory team consisting of two labor inspectors and one from the Korea Occupational Safety and Health Agency directly visited the selected workplaces to check compliance with the MSDS system as a whole. Results: As a result of supervising 214 chemical substance manufacturing/importing workplaces, a total of 241 violations of the law were found in 121 workplaces, or 57% of them. In response, the Ministry of Employment and Labor took legal action on 8 cases in 6 locations, imposed a fines totaling of 249.69 million won on 120 chemical handling workplaces, and took action to correct the violations immediately. Conclusions: Major violations were in the order of non-request for warning signs, non-submission of MSDS, non-execution of MSDS training, and non-posting of MSDS. This shows the reality that employers who handle chemical substances are sufficiently communicating chemical information to workers. In the future, the government will actively implement preparation and submission support and system guidance for the implementation of the MSDS system, while making efforts to ensure that the MSDS system works well in the field through thorough on-site supervision in the future.

• 한국융합학회논문지
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• 제9권4호
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• pp.169-177
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• 2018

본 연구의 목적은 자율공시수준이 감사인의 감사보수 및 감사시간에 어떻게 영향을 미치는지 실증적으로 분석하고, 추가적으로 둘 간의 관계가 회계이익의 질에 따라 달라지는지 확인하고자 한다. 분석을 위한 최종표본은 2007년부터 2013년까지의 유가증권상장기업을 대상으로 감사보수(감사시간)는 4,572개(4,460개)의 기업/년 자료가 활용되었다. 본 연구의 실증분석결과는 다음과 같다. 첫째, 자율공시기업은 자율공시를 수행하지 않은 기업에 비해 감사인의 감사보수가 높은 것으로 나타났고, 자율공시기업만을 대상으로 한 경우에도 같은 결과가 나타났다. 둘째, 자율공시기업은 그렇지 않은 기업에 비해 감사인의 감사시간이 유의하게 증가하는 것으로 나타났고, 이러한 결과는 자율공시기업만을 대상으로 분석한 경우에도 일치된 결과가 나타났다. 셋째, 자율공시기업의 회계이익의 질이 좋지 못한 경우 감사인의 감사보수는 유의하게 낮아진 반면, 자율공시기업을 대상으로 한 경우에는 관련성이 확인되지 않았다. 넷째, 자율공시기업의 회계이익의 질이 나쁜 경우에는 감사인이 감사시간을 덜 투입하는 것으로 확인되었지만, 자율공시기업만을 대상으로 분석한 경우에는 이와 같은 사실이 확인되지 않았다. 본 연구는 자율공시수준에 따라 감사인의 감사위험이 달라진다는 사실을 감사보수 및 감사시간 측면에서 살펴보았다는 점에서 의의가 있다.

• 무역상무연구
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• 제13권
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• pp.365-387
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• 2000

One of the central and primary doctrine of the law of marine insurance is that the contract of indemnity entered into by assured and insurer is a contract of the utmost good faith. The notion of utmost good faith is a well established doctrine derived from the celebrated case of Carter v. Boehm(1766), decided long before the inception of the Marine Insurance Act(MIA). With the codification of the law, the principle found expression in sections $17{\sim}20$ of the MIA 1906. In section 17 is presented the general duty to observe the utmost good faith, with the following sections introducing particular aspects of the doctrine, namely, the duty of the assured and brokers to disclose material circumstances, and to avoid making misrepresentations. It is somewhat surprising that section 17, being a long founded doctrine, has not attracted the attention of the courts until very recently. Given that the most significant manifestations of uberrimae fidei are non-disclosure and misrepresentations, fulfillment of the obligation of utmost good faith was, not unreasonably, for a long time perceived in terms of the duty to disclose and not to misrepresent. However, Black King Shipping Corporation v. Massie, 'Litsion Pride'(1985) has clarified that the duty of disclosure stems from the duty of utmost good faith, and not vice versa. The duty of utmost good faith is an independent and overriding duty, with the ensuring sections on disclosure and representations providing mere illustrations of that duty. It is now clear that there are important questions with regard to the general doctrine and as to the nature and scope of any duty of good faith continuing after the contract of insurance is made which require separate and fuller discussion. The purpose of this paper is to review the nature and scope of the duty of utmost good faith.

• 중환자간호학회지
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• 제17권1호
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• pp.44-56
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• 2024

Purpose : This study sought to explore intensive care unit (ICU) nurses' perceptions regarding the disclosure of patient safety incidents (DPSI) and identify the relationship between the perception of DPSI and communication barriers. Methods : This study used a descriptive research design. A total of 110 ICU nurses from a tertiary hospital were surveyed online between September 14 and October 5, 2022. The mean DPSI score ranged between 1.0 and 4.0, with a higher score indicating a higher perception of DPSI. Results : The mean score for ICU nurses' perceptions of DPSI was 2.92 (SD=0.37). Among the characteristics of ICU nurses, differences were observed in perceptions of DPSI according to gender, age, total work experience, and ICU work experience. Communication barriers among ICU nurses were negatively correlated with negative results as a sub-factor of perceptions of DPSI. Ambiguity in the nurse's position, lack of confidence, differences in perspectives with patients, and inadequate nurse-patient relationships as sub-factors of communication barriers exhibited a negative correlation with negative results as a sub-factor of perceptions of DPSI. Conclusions : ICU nurses' perceptions of DPSI and the sub-factors related to communication barriers are negatively related to DPSI. To improve ICU nurses' perceptions, open and non-punitive circumstances, staff education, practical guidelines, and support systems are required.

• 항공우주정책ㆍ법학회지
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• 제23권2호
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• pp.137-172
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• 2008

미국에서 자기비판적 분석의 법리에 의한 특권과 면제 이미 항공분야에서도 도입되고 있으나 일관성이 결여되어 있다. FDRs 프로그램은 FAA 또는 항공사에 의한 제제로 부터 공식적으로 보호되지는 아니한다. CVRs 프로그램의 경우 FAA는 집행조치를 위하여 그 데이터를 이용할 수 없으며 공개와 민사소송에서의 개시를 제한하고 있다. 따라서, CVRs은 FDR보다 높은 보호를 받고 있다. ASRS는 최초의 비자동적(non-self-disclosure) 보고시스템이며, 사고 또는 범죄에 관한 정보이외에는 FAA가 집행조치를 취할 수 없다. 다만, 비처벌 요건으로 규정하고 있는 "inadvertent and not deliberate)의 해석을 둘러싸고 FAA, NTSB 및 법원은 일관된 해석 기준이 없는 것으로 보이며, 데이터의 항공사의 징계조치에의 이용, 소송 당사자 또는 대중매체에의 공개 문제를 명확하게 다루고 있지 않다. 1990년대초 ASAP을 시범적으로 개시하였으며 FAA 집행조치 및 회사 징계조치로부터의 면제를 규정하고 있다. FOQA 프로그램은 1995년 시범프로그램을 통하여 최초로 시행되었으며 FAA 집행조치로 부터 면제되지만, 회사의 징계조치로부터의 면제에 대해서는 아무런 규정이 없다. 이러한 점은 ASAP와는 대비된다 할 수 있으며 노조협약에 의하여 FOQA 데이터에 근거한 회사의 징계조치를 배제시킬 수 있을 것이다. ASAP 및 FOQA의 데이터는 모두 2003년 FAA Order 8000.81에 의하여 공개되지 아니한다. 현재, ICAO의 움직임을 보더라도 국제사회에는 항공안전데이터를 보고한 자에 대한 보호의 강화에 대한 컨센서스가 형성되고 있으며 많은 국가들이 관련법을 시행하고 있다. 우리나라의 경우 현재, 항공법 제49조에 의하여 항공안전관리시스템을 도입하도록 되어 있다. 단계적으로 ASAP 또는 QOQA 등과 같은 프로그램의 입법화가 필요하다고 본다. 이와 더불어 미국에서와 같이 집행조치와 징계조치의 면제 규정 및 비공개 특권에 관하여 보다 구체적인 기준을 정하여 입법화하는 것도 필요할 것이다.