• 재무관리연구
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• 제24권2호
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• pp.147-181
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• 2007

본 논문은 생명보험회사들이 판매하는 유배당상품에 대해 재무이론적 고찰을 시도하였다. 계약자와 주주의 현금흐름과 이익배당에 대한 분석을 행하고, 또한 배당억제를 통해 적립된 준비금의 의미를 분석하여 그 시사점을 모색해 보았다. 본 연구의 분석에 의하면, 유배당보험의 경우 그 판매자가 주식회사이든 상호회사이든 보험계약자 상호간에는 동일한 계약상의 권리가 존재하지만, 이것이 곧 주식회사인 보험회사의 유배당보험 계약자가 주주와 동일한 권리와 의무를 가진다는 것을 의미하지는 않는다. 즉 주식회사인 보험회사의 경우 주주와 유배당 보험계약자가 보험금지급요건 발생과 경영성과라는 동일한 위험요인에 노출되지만 양자간에 자산가치의 배분순위에 차이가 존재하기 때문에 노출된 위험의 크기에 차이가 존재한다. 본고의 분석에 의하면 보험수요자가 주식회사와 유배당보험 계약을 체결하는 것은 자신의 일, 이차적 권리에 내재된 리스크를 주주에게 전가하기 위한 것이며, 상호회사가 아님에도 불구하고 보험계약자가 주주와 보험이익을 공유하는 것은 이러한 리스크 전가에 대한 보상인 것으로 해석되었다. 또한 이익배당의 억제를 통해 적립된 준비금은 사후적으로 결손이 발생하지 않는 경우에 보험회사의 부채로 인식되어야 하기 때문에 우발채무로 해석하는 것이 타당한 것으로 나타났다.

• 한국산학기술학회논문지
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• 제18권3호
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• pp.333-344
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• 2017

본 연구는 고령자를 포함한 교통약자를 위한 도시설계 현황을 검토하기 위한 목적으로 대표적인 복합환승시설인 서울역을 대상으로 시설 현황을 분석하였다. 시설 현황 분석은 교통약자를 위한 설계기법인 장애물 없는 생활환경(barrier free) 설계 기준을 바탕으로 이루어졌다. 평가를 위해서는 장애물 없는 생활환경의 시설 설계 지침을 활용해 복합환승역사의 특성에 맞는 평가 리스트를 제안하고 현장 답사 및 이용자 만족도 조사를 실시하였다. 평가 결과 매개시설, 내부시설과 위생시설은 전반적으로 우수하였으며 이용자의 만족도 또한 높은 것으로 나타났다. 그러나 환승시설과 안내시설이 매우 열악하여 교통약자가 매우 큰 불편을 겪는 것으로 나타났다. 또한 버스 환승에 있어 보행자와 차량 간의 사고가 발생할 위험이 매우 높았으며 이에 대한 안전 설비가 매우 부족하였다. 따라서 안내시설과 환승시설에 대한 편의시설 확충이 가장 시급하다고 할 수 있다. 아울러 교통약자를 위해 가독성과 시인성이 뛰어난 안내정보 제공을 통해 모든 이용자과 복합환승역사를 이용할 수 있는 여건을 조성함이 매우 중요하다. 이러한 문제점이 보완된다면 서울역은 교통약자의 이용 편의성은 향상될 수 있을 것이며 모든 이용자가 불편없이 이용할 수 있는 환승시설이 될 것이다.

• 무역학회지
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• 제42권1호
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• pp.27-45
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• 2017

기술무역은 기술지식 및 기술서비스와 직접적으로 연관된 국제적·상업적 거래로 정의된다. 기술무역은 물품과 다르게 기술만이 가지는 무형성, 이질성, 가치의 누적성, 권리의 소멸성과 같은 고유한 특징으로 일반적인 매매 이외에도 라이선싱, 제휴 및 협력, 합작투자 등 상업적 목적에 따라 다양한 방식으로 거래될 수 있다. 이러한 다양한 형태를 포함하는 의미로 실무에서는 기술이전(Technology Transfer)이라는 용어가 일반적으로 사용된다. 본고에서는 기술이전이 이처럼 다양한 형태로 이루어질 수 있는 배경을 기술이 가진 성격으로 이해하고자 하며 특별히 전통적인 무역의 대상인 물품과의 비교를 통해 명확히 하고자 한다.

• 약학회지
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• 제57권1호
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• pp.8-17
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• 2013

The objective of this study is investigation of contamination levels and transfer rate of heavy metals and assessment of health risk effects in animal medicines. A total of sixteen items with 148 samples were obtained for this investigation from major herbal medicine producing areas and herbal markets from 2011 to 2012. Inductively coupled plasma mass spectrometer method was conducted for the quantitative analysis of Pb, Cd and As. In addition, the mercury analyzer system was conducted for that of Hg without sample digestion. The average contents of heavy metals in animal medicines were as follows : 1.55 mg/kg for Pb, 0.28 mg/kg for Cd, 0.70 mg/kg for As and 0.047 mg/kg for Hg respectively. The average contents of heavy metals in decoctions were as follows : 0.03 mg/kg for Pb, 0.01 mg/kg for Cd, 0.17 mg/kg for As and 0.003 mg/kg for Hg respectively. The average transfer rates of heavy metals from animal medicines to decoctions were 1.9% for Pb, 3.6% for Cd, 24.2% for As and 6.0% for Hg respectively. Cancer risks of animal medicines and decoctions through slope factor by ministry of environment republic korea and environmental protection agency was $1.36{\times}10^{-6}$ and $2.50{\times}10^{-8}$ for Pb and $7.46{\times}10^{-5}$ and $1.98{\times}10^{-5}$ for As (assuming that the total arsenic content was equal to the inorganic arsenic) respectively. The hazard index of heavy metals in animal medicines and decoctions was below recommended hazard index as 0.52 and 0.05 respectively. Taken together, cancer risks about Pb and hazard indexes of animal medicines and decoctions indicate that the majority of samples except for some samples with relative high contents of heavy metals were safe. But cancer risks about As of animal medicines indicate that the majority of samples were not relatively safe.

• 한국연초학회지
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• 제27권1호
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• pp.40-50
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• 2005

The influence of tobacco additives on the composition of the combustion products in mainstream smoke is discussed. The effect of additives on the chemical composition of smoke have been further evaluated in order to discover additives that would alter the chemical composition of smoke. Tobacco was uniformly treated at a 1-5$\%$ level with 8 classes of additives. Group M treated with alkali metal salt and group S, F, O give lower tar, nicotine and CO values than the control. Group AN treated with natural antioxidant gives higher tar and CO values than the control. The increases are most probably due to the high transfer rate of the ingredients to smoke. M3 and P1 reduced above the $50\%$ of TSNA from the smoke. M4 and P1 reduced above the $50\%$ of HCN from the smoke. These results suggest that tobacco additives alter pyrolysis or combustion product distribution and provide fundamental data to lead the development of a RRP(reduced risk product).

• 대한인간공학회지
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• 제30권2호
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• pp.349-356
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• 2011

Objective: The purpose of this study was to analyze the risk factors of the musculoskeletal workload of mid-old-age female caregivers by identifying work postures and subjective symptoms. Method: This study was carried out on a total of 206 subjects 206 mid-old-age caregivers(45~65 years old) from November 2009 to April 2010: 206 mid-old-age caregivers (45~65 years old) at the long-term hospital. A questionnaires survey on general factors and subjective symptoms of subjects was conducted. The risk factors of the musculoskeletal workload evaluation method is based on OWAS, RULA, REBA according to occupation properties. Results: The analysis of the rates of the subjective symptoms showed that 78.6% subjects experience low back pain. The analysis of the work type showed that transfer is the highest rate(36.3%) and position change is the second(18.2%). The analysis of the work postures showed that the thrusted back with twisting position over $20^{\circ}$ is highest rate(37.4%), the bended back forward with twisting position is the second(27.5%). Conclusion: This study suggested that the need of preventive education for caregivers and workload improve. It is hoped that subsequent study on the difference of subjective symptoms between educated caregivers and non educated caregivers will be conducted.

• 한국지하수토양환경학회지:지하수토양환경
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• 제23권5호
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• pp.37-44
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• 2018

Soil trace elements and their bioaccumulation in agricultural products have attracted widespread concerns, yet the crop uptake characteristics of trace elements in different soil-plants systems have been rarely investigated. Experiments were carried out to investigate the effect of soil properties on trace element concentrations in cabbage and radish. Soil pH and total organic matter were major factors influencing trace elements transfer from soil to vegetables. Inclusion of other soil properties in the stepwise regression analysis improved the regression models for predicting trace element concentrations. Consideration of other soil properties should be taken into account for more precise prediction of trace element concentrations in the two vegetables, which could help quantitatively evaluate the ecologic risk of toxic trace elements accumulation in crops.

• 산업경영시스템학회지
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• 제33권4호
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• pp.130-137
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• 2010

This paper analyzes the main factors affecting user selection of a small-sum electronic payment system using survey data of 396 users. Several findings emerge. First, users consider three pillars and eight factors in adopting a new system : system features(stability, security, and flexibility), transaction cost(payment commission and settlement period), and financial capability of provider(stability of financial structure, risk management capability, and funding capability). Second, the stability of the financial structure of the system provider is the most important factor to user acceptance of a new e-payment system. Users tend to consider uncertainty risk more seriously than transaction cost. This reflects the reality that electronic payment system service industry has not fully fledged yet. Third, some moderating effects exist according to payment methods and business usages. As for payment methods, speedy settlement cycle for wired/wireless phone payment, system stability for credit card and account transfer payment, and security for advance payment means are crucial factors. As for business usages, the stability of financial structure for online game content, system stability for music and video content, proxy payment commission for e-learning content, flexibility of the payment system for digital adult content, and security for public services are decisive ones.

• Journal of Nutrition and Health
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• 제32권6호
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• pp.732-738
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• 1999

This study was performed to investigate the risk factors for coronary heart disease in elderly women. Seventy five elderly women over 65 years of age participated with 35 elderly men over 65 years of age, 40 middle-aged men and 31 middle-aged women as control subjects. The percentage of body fat(34.1 5.6%) in elderly women found to be significantly higher than in other groups and their waist/hip circumference ratio(WHR) was higher than in middle-aged women. The concentrations of plasma total cholesterol and LDL-cholesterol in elderly women were higher than in other groups, TG concentration higher than in middle aged women and HDL-cholesterol % lower than in other groups. Plasma cholesterol ester transfer protein(CETP) activities of elderly women were significantly higher than in middle-aged subjects, but were not different from those of elderly men. Plasma Apolipoprotein(Apo) A-I level in elderly women was higher than in middle-aged men but not different from the other groups. Differences among groups were not great in Lipoprotein (Lp)(a)levels. CETP activities were significantly correlated with age, body fat % total cholesterol, LDL-cholesterol and Lp(a). Therefore, it appears that the increased risk of coronary heart disease in elderly women is due to the increase of body fat, central adipose distribution, serum total cholesterol, LDL-cholesterol and CETP activities.

• 시스템엔지니어링학술지
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• 제9권2호
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• pp.1-6
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• 2013

Developing Build-Own (or Operate)-Transfer (BOT) nuclear power project carrying large capital in the long term requires initially well-made multi-decision which it prevents sorts of risks from unexpected situation of target countries. In order to analyze the feasibility of project country, the Analytic Hierarchy Process is adopted. Firstly, the factors influencing the success of BOT nuclear power project in overseas countries were investigated through the literature survey for the country risk and were evaluated by expert interview for estimating comparative weight through pairwise comparison between such factors. Finally, it is developed comparative database of alternate countries with respect to each factor. This analytic method enables the developer to select and focus on the country which has preferable circumstance so that it enhances the efficiency of the project promotion. Also, it enables the developer to quantify the qualitative factors so that it diversifies the project success strategy and policy for the target country.