• 제목/요약/키워드: Obligation

검색결과 654건 처리시간 0.028초

미혼 성인의 자녀양육신념 양상과 자녀에 대한 가치 및 부모 부양의무감간의 관계 (A Study on Parental Beliefs, Value of Children and Filial Obligation of the unmarried)

  • 조복희;정민자;김연하
    • 한국보육지원학회지
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    • 제3권2호
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    • pp.22-47
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    • 2007
  • 본 연구에서는 미래의 부모로서의 역할을 수행하게 될 미혼 성인들을 대상으로 자녀양육신념의 양상과 자녀에 대한 가치, 부모 부양의무감을 살펴보았다. 남녀 대학생 748명(남학생 323명, 여학생 425명)을 대상으로 조윤주(2002)가 사용한 부모 부양의무감, 세계 8개국에서 동시에 사용된 자녀에 대한 가치(Value of Children) 설문지(1975, 2001)를 실시하였고, 자녀양육신념에 대한 응답자의 가치를 기술하게 하였다. 본 연구결과는 다음과 같다. 미혼 성인의 자녀양육신념 양상을 조사한 결과, 성, 연령, 출생순위, 조부모 동거여부 등에 상관없이 관계지향적 자녀양육신념(46.0%)보다 개인지향적 자녀양육신념(54.0%)을 지닌 미혼 성인의 비율이 보다 많은 것으로 나타났다. 사회 인구학적 특성에 따른 자녀에 대한 가치인식의 차이를 살펴본 결과는 정서적 가치를 가장 중시하는 것으로 나타났고, 그 다음으로 도구적 가치를, 자녀양육부담감을 가장 덜 중시하는 것으로 나타남으로써 미혼 성인들은 자녀를 갖는 가치에 대해 경제적인 가치나 양육부담감을 느끼기보다는 애정적, 정서적 가치를 보다 소중히 여기는 것으로 나타났다. 또한 여자보다는 남자가, 부모와 함께 살거나 부모와의 접촉빈도가 2개월에 1회 이상 많을수록 그렇지 않은 경우보다 부모 부양의무감을 더 많이 가지고 있는 것으로 나타났고, 관계지향적 자녀양육신념을 지니고 있을수록 정서적 가치를 소중히 여기고, 부모 부양의무감도 더 많이 느끼고 있는 것으로 조사되었다. 본 연구결과는 미래 부모세대들의 부모자녀관계에 대한 인식을 살펴보는 데 도움을 주고, 미혼 성인 대상의 예비 부모교육 자료를 개발하는 데 기초자료로 활용될 수 있을 것이다.

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공익적 스포츠협회의 회계 및 조세의무에 관한 독일의 법 모델 (German legal model for the accounting and taxation obligation in public sports organizations)

  • 김광수
    • 산학경영연구
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    • 제21권1호
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    • pp.37-49
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    • 2008
  • 여가문화의 급속한 발전은 스포츠에 대한 수요 증가와 함께 종목별로 수많은 스포츠 협회의 결성을 가져왔다. 스포츠협회가 스포츠 활동의 활성화를 위한 사회적인 기관으로서 주어진 기능을 다하고 계속 발전해 나가기 위해서는 비록 공익적 단체라고 하더라도 영리법인에 적용되는 회계보고 및 세부제도의 도입을 통하여 재무 및 사업 활동의 합리성과 투명성을 갖추어 나갈 수 있도록 해야 한다. 이런 의미에서 스포츠협회의 회계 및 조세의무에 대한 제반 규정 또한 명확하게 정비되어야 할 것이다. 이를 위하여 본 연구는 공익적 스포츠 협회의 회계 및 조세에 관한 독일의 법 모델, 즉 통상적으로 영리단체의 법적 형식을 갖추고 조세기본법상 규정된 공익성의 가정들을 충족시키는 모델에 기초를 두고, 우리나라 스포츠협회의 회계 및 조세의무에 대한 시사점을 도출하고자 하였다.

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INCOTERMS 2000과 해상매매조건(海上賣買條件) (INCOTERMS 2000 and Maritime Term)

  • 오원석
    • 무역상무연구
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    • 제13권
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    • pp.105-129
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    • 2000
  • INCOTERMS 2000 was not changed in its basic system but much improved in many minor aspects, reflecting the expansion of customs free zone, the spread of electronic communications and the changes of transportation practices. Among many points, following revisions are to be considered important to examine : First, the term 'delivery' is clearly defined in the preamble of each term, which is very significant since the risk is connected with the delivery in international trade. Second, the obligation of carrying out export customs formalities in FAS and import customs formalities in DEQ are imposed to seller and buyer respectively according to current trade practices. Third, since the customs formalities are no more needed among the countries of customs free zone, the phrase 'where applicable' is inserted in A.2 and B.2 of each term. Fourth, the method of delivery(for example, loaded or unloaded) became very concrete and clear in each term. Fifth, in the obligation of buyer's contracting insurance, the 'no obligation' is added even though the buyer has no insurance obligation to the seller. Finally the I.C.C. tried to make unification of the special terminologies be in accordance with those of CISG to achieve international harmony between the uniform law and uniform usages.

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CISG상 권리부적합에 대한 매수인의 구제권에 관한 연구 (A Study on the Buyer's Remedies in respect of Defects in Title under CISG)

  • 민주희
    • 무역상무연구
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    • 제61권
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    • pp.3-28
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    • 2014
  • This study describes the buyer's remedies regarding defects in title under CISG. Although CISG stipulates the seller's liability for the delivery of conforming goods physically at Art. 35 and legally at Art. 41 and Art. 42 respectively, the buyer's remedies are not distinguished between non-conformity governed by Art. 35 and defects in title governed by Art. 41 and Art. 42. If the seller does not fulfill his obligation under Art. 41 and Art. 42 to deliver goods which are free from third party claims, the buyer should pay attention to which remedies are available under CISG. Under CISG, for defects in title in the delivered goods, the buyer is entitled to require performance in Art. 46 (1) unless he has resorted to a remedy which is inconsistent with this requirement, to declare the contract avoided by strictly limiting the situation in which the failure by the seller to perform his obligation amounts to a fundamental breach of contract in Art. 49, to claim damages in Art. 74, and to suspend the performance of his obligation where it becomes apparent that the seller will not perform a substantial part of his obligation in Art. 71 (1). Unlike Art. 35 non-conformity, the buyer may not require delivery of substitute goods under Art. 46 (2), claim repair under Art. 46 (3), and declare price reduction for title defects under Art. 50.

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EPR 신규 대상품목의 장기 재활용목표율 재산정에 관한 연구 (A Study on Recalculation of the Long-Term Recycling Rate of New EPR Target Items)

  • 이희남;최윤정
    • 대한안전경영과학회지
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    • 제13권4호
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    • pp.193-199
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    • 2011
  • In the past annual recycling obligation rate calculation of Extended Producer Responsibility (EPR) system, it was difficult to operate the system efficiently, because responsible producers passively participated in the scheme only bent on achieving annual obligation without long-term plan. Thus, a new scheme of long-term recycling obligation rate began to be established every five year from 2008 in order to give the basis for the notice of annual specific operation standard and recycling obligation, thereby helping responsible producers to make a preparation with a plan and giving expectation of active operation of the scheme. However, in the operation of long-term recycling target program, while the development of prediction models and the evaluation for existing items has been conducted in various ways, applications for a new target items and the evaluation are quite insufficient. Therefore, in this study, problems in implementing long-term recycling goal of new target items will be examined, and more objective and rational long-term recycling rate calculation and the operation standard will be proposed. Thus, the long-term recycling target will play a role as a pacemaker to steadily improve the recycling performance of target items, and responsible producers will be expected to increase the achievement with the realistic capacity.

분가한 도시장남부부의 부양의식유형 -세대간 관계를 중심으로- (Supporting-Attitude Type of the Married Eldest Son and His wife Living Seperately from His Parents -Intergenerational Solidarity-)

  • 임춘희
    • 대한가정학회지
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    • 제26권1호
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    • pp.163-177
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    • 1988
  • The purpose of this study was to investigate the supporting-attitude type of the eldest son and his wife living seperately from his parents. This research focused on the various degree of intergenerational solidarity between the eldest son and his wife and his parents. For this study, the supporting-attitude types were classified into 4 types: these combine 2 types of residence (living together with the parents or living seperately from the parents) with 2 types of financial support (with with-out financial support0. The concept of intergenerational solidarity, comprises three elements: objective solidarity, subjective solidarity (attachment and conflict), and consensual solidarity (filial obligation). The subjects of this study were 166 couples living seperately from son's parents in Seoul city. The data were analyzed by multiple discriminant analyses, one way ANOVA's, and the paired t-test. The results of this study are as follows; 1. Although the majority of the eldest sons live now away from the parents home, they expect to eventually live together with and support their parents financially. The majority of the wives, however, do not want to live together with their husbands' parents even though expecting to support them financially. 2. According to the discriminant analyses, the supporting-attitude types of the eldest sons were discriminated by attachment and conflict, and those of their wives by conflict and obligation. 3. There were significant difference between supporting-attitude types in terms of intergenerational solidarity. In general, the couples expecting to live together with the parents reported a higher degree of attachment, a stronger sense of obligation, and a lower degree of conflict than the couples expecting to live seperately from the parents. 4. Significant differences between the husbands and the wives were found in attachment, obligation, and conflict. While the husbands showed higher attachment and obligation than their wives, the wives showed higher conflict than the husbands. No significant difference, however, was found between the couples in objective solidarity.

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국제물품매매협약상 매수인의 신용장에 의한 대금지급 (Buyers' Payment of Price by Letters of Credit under CISG)

  • 허해관
    • 무역상무연구
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    • 제41권
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    • pp.103-132
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    • 2009
  • In international sales of goods, the buyer must pay the price for the goods as required by the contract and CISG, The buyer's this obligation includes taking such steps and complying with such formalities as may be required under the contract, which includes providing the seller with relevant letter of credit through the issuing bank. Where the parties have not stipulated the time limit within which the credit should be opened, but there is an agreed date or period for shipment, the time limit for the L/C opening should be calculated back from the agreed date of shipment or the first date of shipment, while, in addition, the buyer should open the L/C sufficiently earlier than the shipment date in order for the seller to be able to know the L/C's opening before beginning to ship the goods. The L/C provided the buyer should conform to the contract of sale. Therefore, for example, when an unconfirmed L/C is provided violating the agreement or the L/C opened states that, under a FOB contract, a "freght prepaid" bill of lading shall be presented as a required document of the L/C, the buyer has failed to perform his obligation. If the buyer fails to perform his obligations to provide the letter of credit, the seller may require the buyer to perform that obligation; may fix an additional period of time of reasonable length for performance of the obligation; or, the seller may declare the contract avoided, if the failure amounts to a fundamental breach of contract, or if the buyer does not, within the additional period of time fixed by the seller, perform the obligation; and the seller claim damages. However, when a relevant L/C has been issued for the seller, as a rule, he cannot ask directly for the buyer to pay the price before avail himself of the L/C first.

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공공의무화 제도에 따른 신재생에너지 보급 실태 분석 (The Supply Status Analysis of New Renewable Energy Based on Public Obligation System)

  • 서상현;이용호;김형진;조영흠;황정하
    • 한국태양에너지학회:학술대회논문집
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    • 한국태양에너지학회 2011년도 추계학술발표대회 논문집
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    • pp.220-225
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    • 2011
  • Based on the supply status statistics of new renewable energy according to public obligation system, current status of overall application centered on solar heat, solar ray, and geothermal heat as energy sources that can be applied to buildings may be analyzed as follows. (1) After the public obligation system, the investment costs on the total construction costs by years were between 5.21% and 7.12%: they were 7.12% in 2004, where the system was initially implemented; and they were gradually declined from 2005 to 2011, 5.76% in average. The ratio of equipment investment per energy sources in the total construction costs was 5.9%, which was slightly more than the obliged ratio. The order of investment costs per energy source was solar ray, geothermal heat, and solar heat. (2) Among the 1,433 sites in the plan of new renewable energy installation based on the public obligation system, "for cultural & social use" was most in target institution, and facilities for education & research was most in use classification, followed by public working, culture & rally, and sports. The number of facilities applied according to the case for planning installation per use classification of the target institution was between 1.1 and 1.5, or 1.4 in average of energy source. Conclusively, the authors of this study investigated overall current status of new renewable energy supply from the analysis of statistic data, and it may be needed of further supplementation of various examinations by visiting investigation and interviews with practitioners based on classification of use of target institutions.

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사회계약론적 관점에서 본 영국과 호주의 근로연계복지 비교연구 (The Comparison of Workfare in UK and Australia from the View Point of Social Contract Theory)

  • 김은하
    • 한국사회복지학
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    • 제58권3호
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    • pp.169-193
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    • 2006
  • 본 연구는 영국과 호주에서 실시하고 있는 근로연계복지제도가 사회계약론적 관점에서 어떻게 차별화되는지를 살펴보았다. 사회계약론적 관점은 공통적인 기본 가정에도 불구하고 크게 홉스적 사회계약론과 칸트적 사회계약론이라는 두 가지 갈래로 나누어지는데, 본 연구에서는 이를 바탕으로 영국의 뉴딜 프로그램과 호주의 상호의무 프로그램의 특성을 분석하였다. 수급에 대한 강제적 의무제도의 형성 배경과 사회적 약자에 대한 배려 정도, 그리고 강제력 사용의 방향성이라는 세 가지 기준에서 호주의 경우는 모두 홉스적 사회계약론과 가까웠으며, 영국은 수급에 대한 강제적 의무제도의 형성 배경에 있어서는 홉스적 사회계약론과 가까웠지만, 사회적 약자에 대한 배려 정도 및 강제력 사용의 방향성에 있어서는 칸트적 사회계약론에 상대적으로 더 가까웠다.

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Identifying, Prioritizing, Measuring and Verifying Clean Energy Solutions for Korea's Public Building Renewable Energy Obligation Policy

  • Lee, Kwang Seob;Kang, Eun Chul;DA CUNHA, Ivor Francis;Lin, Cheng-Xian;Lee, Euy Joon
    • 대한기계학회논문집 C: 기술과 교육
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    • 제4권1호
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    • pp.11-18
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    • 2016
  • Under the Renewable Heat Obligation (RHO) public buildings in the Republic of Korea larger than $10,000m^2$ must achieve an 11% overall reduction to thermal energy consumption. Well intended solutions have been proposed. However, not all option is evaluated on the same basis, potentially resulting in incomplete or sub-optimal solutions. What's more once projects are implemented, there are inconsistencies in the methods used to measure and evaluate operating performance of the post-retrofit case. The RETScreen decision tools and methodology can be used by decision makers, policy developers, architects, engineers and community leaders to evaluate and select the most effective solutions for Korea's RHO needs.