• Journal of Teachers' Pension
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• v.3
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• pp.69-105
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• 2018

저출산과 고령화 이슈는 우리사회의 경제적 문제뿐만 아니라 공적연금의 재정지속가능성 여부와도 맞물려 있다. 실제로 우리나라 모든 공적연금은 사회보험역설(social insurance paradox)이 지속되기 힘든 새로운 도전에 직면하였다. 즉, 재정지속가능성은 제도 내적 연금개혁 혹은 제도 외적 재정지원이 없다면 항시적 수지불균형 상태가 누적될 것으로 예측된다. 이에 정부는 직접 고용과 관련된 공무원연금과 군인연금에 대해서만 연금충당부채를 산출하도록 규정하고 있다. 발생주의회계를 채택한 국제회계기준(종업원급여)을 참조하여 연금충당부채 산출을 위한 연금회계준칙(2011.8.3. 제정; 2011.1.1. 시행) 그리고 '연금회계 평가 및 공시 지침(2011.8.3. 고시 : 이하 편의상 연금회계지침이라 함)'을 신설하였다. 사학연금에 적용성 여부 논의에 앞서, 이들의 산출방법상의 문제점을 먼저 살펴보았다. 첫째, 공적연금은 공통적으로 세대 간 합의에 의해 운영되는 사회계약에 해당하므로 제도의 연속성을 전제로 한다. 하지만 연금회계준칙 및 지침은 제도의 청산을 전제로 현재 가입자(연금 미수령자, 연금 수령자)에 대해서 연금충당부채를 산출하는 폐쇄형측정(closed group valuation)을 채택하고 있다. 즉, 폐쇄형은 제도의 연속성 속성을 반영하고 있지 못하고 있어 기본 전제와 모순된다. 둘째, 공무원연금과 군인연금은 이미 기금 소진(최소한의 유동성기금만 보유함)이 되었고 정부의 보전금에 의해 수지 균형이 유지되는 순수부과방식 체계로 전환되었다. 따라서 연금충당부채는 해당 적립기금의 과소 여부를 판정하는 재정상태 기준 값에 해당하므로 기금소진이 진행된 현 상황에서는 산출의 목적, 필요성을 찾기가 힘들다. 부언하면, 제도 외적 재정지원(보전금)에 의한 수지균형방식이라면 발생주의회계보다는 현금주의회계가 회계의 목적적합성이 높다. 마지막으로 연금충당부채 산출에 있어 가장 민감한 할인율 설정 권한을 기재부장관에게 위임한 내용은 산출의 객관성, 일관성을 확보하기 힘들다고 판단된다. 이를 해소하기 위한 방안으로 본 연구에서는 5년마다 실시하고 있는 장기재정계산에서 예측된 명목 기금투자수익률을 연도별로 적용할 것을 권고하고 있다. 현행 정부회계기준을 사학연금제도에 그대로 적용하기에는 상당한 무리가 있다. 그 이유와 공시방안에 대해 살펴본다. 현재 사학연금은 기금소진 이슈로부터 상당부분 벗어나기 위해 2015년 연금개혁을 단행한 바가 있고 이를 통해 상당기간 부분적립방식 체계가 유지될 것이다. 물론 제도 외적 재정지원은 사학연금법 제53조의7에서 정부지원의 가능성만을 열어 놓은 상태이므로 미래기금소진의 가능성은 상존한다고 볼 수 있다. 먼 미래에는 순수부과방식 체계로 전환될 개연성이 높다. 이러한 재정의 양면성을 본 연구에서는 이중재정방식(dual financing system)이라고 한다. 이러한 속성을 고려하여 연금충당부채(연금채무라는 표현이 적합할 것으로 사료됨)를 산출하고 공시하여야 한다. 그 주요 연구 결과는 다음과 같이 요약된다. 먼저 현행 부분적립방식의 재정상태 검증을 위해 연금채무를 산정할 필요성이 있다. 이를 위해 본 연구에서는 기발생주의(예측단위방식 적용)에 근거한 폐쇄형 측정I(제도 종료를 전제로 현 가입자의 잠재연금채무(IPD) 산출에 초점을 둠) 그리고 미래발생주의(가입연령방식 적용)에 근거한 폐쇄형 측정II(추가적으로 현 가입자의 일정기간 급여 및 기여 발생 허용)을 제안하고 있다. 이를 통해 미적립채무의 규모 그리고 이를 해소하기 위한 상각부담률을 산출할 수 있다. 최종적으로 미래 가입자들까지 포함하고 기금소진 가능성까지 고려하는 개방형측정(open group valuation)을 다루고 있다. 단, 본 연구에서는 공무원연금처럼 기금부족분에 대해서 향후 정부보전금이 있다는 가정 하에 공시 방법을 제시하고 있다. 요약하면, 현행 사학연금제도는 현재와 미래의 재정 양면성을 모두 고려하여 연금채무 및 미적립채무를 공시하여야 한다. 부언하면, 현재 부분적립방식 재정상태를 반영하는 연금채무는 발생주의회계를 적용하고 미래에 도래할 순수부과방식 재정상태는 현금주의회계를 적용할 것을 최종 결론으로 도출하고 있다. 마지막으로 본 연구의 한계는 정부보전금의 가능성에 대한 법률적 해석과 병행하여 책임준비금 범위의 안정적 확대를 전제로 한 공시 논의 그리고 보전금의 책임한도 범위에 따른 공시 논의 등은 다루고 있지 않다는 점이다. 이러한 논의 사항은 향후 연구과제로 두고자 한다.

• KSBB Journal
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• v.28 no.6
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• pp.339-348
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• 2013

Translational research (TR) as high quality research can accelerate collaboration strongly between biotechnology-based researchers and clinical-research experts for overcoming diseases. TR facilitates basic science translated to clinical efficacy and effectiveness from bench (basic science) to bedside (clinical practice) for the enhancement of human health. Disease-oriented TR programs were defined as unilateral, bilateral and multilateral TR in this patent performance analysis. Patent performance was measured in a R&D project on Health and Medical Technology to enhance the productivity of R&D investment on disease-oriented TR in Health Technology (HT). Patent Map (PM) analysis and Bibliometrics were conducted to collect information for the assessment of research patents of TR programs. Futhermore, PIAS (Patent Information Analysis System) and Thinklear programs were applied for quantitative and qualitative analysis successfully. These indicate that multi-dimensional analysis of patent performance for disease-oriented TR could promote the connection of R&D-IP (Research and Development-Intellectural Property) and R&BD (Research and Business Development) supporting system significantly.

• The Journal of The Korea Institute of Intelligent Transport Systems
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• v.11 no.2
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• pp.67-76
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• 2012

In this study, we established objective appraisal standard by applying newly made appraisal standard to those areas equipped with the protection system targeted to the Mobility handicapped announced in this edition (issue 5, volume 9(Oct., 2010)) beyond simple evaluation related to protector satisfaction. Additionally, we achieved efficient budget execution by conducting the preliminary estimation assessment regarding those areas on which recognition devices should be newly deployed. Through the assessment of the system coordination, the maximum safety distance is proved to be 72.2m. On the basis of this result, we applied dangerous grade to the deployment of recognition devices considering both psychological and accidental risk. With this, we proposed valuation basis to enable us to do future business. Based on this assessment standard, the degree of risk is proved to decrease by 35.2% compared to before conducting the demonstration project in terms of evaluation of comprehensive risk regarding intended areas. Additionally, we confirmed the fact that the degree of risk can decrease by 33.1% totally after having recognition devices built according to the deployment standard within budget. Furthermore, comprehensive risk can decrease up to 94% compared to the level of the demonstration project even though we spend 21.9% less of the existing budget. Hence, we can say that the deployment method of recognition devices related to the degree of risk is applied efficiently in the near future in terms of controlling comprehensive risk and cutting down budget through this study.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.10 no.9
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• pp.2424-2434
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• 2009

This study, centering on public enterprises, has been conducted from 4 different perspectives such as grasping the effects that the factor precedent of the multi-rater feedback affects on the usefulness of evaluation and the effects that the usefulness of evaluation affects on the organizational achievement, checking on whether there is any discrepancy among the effects affecting on the usefulness of evaluation in accordance with the degree of advance training on the evaluation system, and being what kind of effects the usefulness of valuation that the appraised eventually understand affects on the organizational achievement. As result of the study, the factor precedent that are confidence of the appraisers and the support from CEO reasonably affected on the usefulness of evaluation, but the standard referred to evaluation was not reasonable. It became resultantly clear that the confidence of the appraisers held the effect of control from the verification of whether there is the effect of control between the factor precedent and the usefulness of evaluation in accordance with the degree of advance training. However, it turned out that the standard referred to evaluation and the support from CEO held no effect of control. As result, It was possible to confirm that the usefulness of evaluation in this study affects directly or indirectly to the organizational achievement such as organizational immersion, job satisfaction, self development opportunity, and organizational revitalization as influenced by the prior factors, and the advance training was partially effective on the adjusting effect.

• Korea Real Estate Review
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• v.28 no.4
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• pp.63-73
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• 2018

The purpose of this study is to identify the key factors affecting official land values and the appropriateness of the assessed land price, to find out what determines the real estate price and to assess the appropriateness of the valuation. This study explored whether actual transaction prices of forest land located in six Gu districts in southern and northern parts of Han river are appropriate using independent sample t-analysis and logistic regression analysis. Results showed that regional differences and shape were adequate for development restriction areas, whether biotope was designated, whether or not to be preserved, differences in pitch, and differences in use, and differences in bearing and approach. Thorough analysis of unique factors that determine forest land prices must be carried out in advance and the findings should be applied to the examination and assessment of official land values. The forest land appraisal system is closely related to the public's economic activity, thus it is necessary to apply forest land value determinants considered to be significant by market participants to the forestland appraisal system. I look forward to seeing variables related to the appropriateness of forest land transactions drawn from this study being used as indices for settlement of forest land transaction orders and market stabilization.

• The Korean Journal of Archival Studies
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• no.14
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• pp.241-288
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• 2006

For cope with the participating government promoted local decentralization of the present time, local governments are coming to aim at the realization of local governance. Local governance refers to a way of solving public problems of urban area through partnership which is a collaboration and participation based on 'relationship' among diverse interested parties such as executive authority of policy, private sectors. First of all, it is most important task to make transparency and responsibility of all people and networks by themselves through sharing information. With like this kind of a background, local assembly is an momentos body of local governance because it is a decision making organization at the same time as a representative organization of local residents, and it has a relationship of 'check and balance' with chiefs of local governments as an organization monitoring and supervising the administration of an executive authority. Not the less, information about local assembly does not open to the public or exist. Even some informations open to the public, they are not enough to be settled distrust and low-valuation by civil society. Now Local assembly is face to a point that improve over all of record management. This study is based like this critical mind, then, it examines throughly local assembly's realities by suggestion with reforming plan of record management. Record can embody true values when record management practices indefatigably through prudential system from production until preservation. Accordingly, this study suggests management of transaction unit without the omission of record. Also this study is satisfy the condition of Korean record management system with proposals of record management policy and establishment of record center. At the conclusion of study, it puts effects into shape that local assembly secure transparency and responsibility and organize local governance by record management.

• The Korean Journal of Archival Studies
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• no.15
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• pp.3-37
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• 2007

Until now, archives of colonial era preserved in each public institution including National Archives & Records Service can be called as the results of colonial chosun government general's records management activities. However, it is a fact that only the fragment of the archives from colonial era remained in public institutions without maintaining integrity of record. Therefore, it is virtually impossible to restore operations process of the era only with current records. It is somewhat because some records were institutionally abrogated by valuation selecting standard of colonial chosun government general, but it is more likely the result of systematic destruction of documents and records upon liberation. On the other hand, although records that were being preserved by colonial chosun government general's acquisition policy escaped the systematic abrogation, the scope and target of the historical records were changed according to acquisition policy. Historical records managed by each inquiry agency of colonial chosun government general were collected to be used for fundamental information of colonial rule or compilation of Chosun history. However, archives collected by colonial chosun government general could not escape partiality as a goal for colonial rule had priority over the standpoint for recording Korean society. Although records management system of colonial chosun government general was introduced from Japanese government's system, it clearly shows colonial characteristics in the process of collecting Chosun's historical records and its use.

• Journal of the Korean Society for Library and Information Science
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• v.55 no.1
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• pp.107-133
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• 2021

This study was performed in order to provide suggestions on how to strengthen librarian competency by evaluating and analyzing the competency value of librarians as information professions. First, the study divided the common competency value of librarians as human capital of libraries into skills, knowledge, behavior and attitude, and analyzed each area of competency value for librarians of the A-library. As a result, the average of the 'librarian's behavior and attitude' area was the highest, followed by the 'librarian's skill' area and the 'librarian's knowledge' area. Second, in terms of 'librarian's skill', A-library librarians' competence values were high in the order of 'communication', 'leadership', 'technology' and in the terms of 'librarian's knowledge' ones were high in the order of 'law and policy', 'marketing', 'learning and growth' and 'finance and accounting'. In addition, in areas of 'librarian's behavior and attitude', the factors were high in the order of 'ethics and values', 'interpersonal relationships' and 'customer service'. Third, the analysis of whether the average difference exists depending on the characteristics of A-library librarians on their evaluation of the competency value shows that only the 'working period' factor in the total competency value and the two factors 'age' and 'working period' were statistically significant in the 'librarian's knowledge' area. Forth, as a result of a regression analysis to identify the characteristics of A-library librarians and their impact on competency value, only the 'final education' factor was statistically significant for the competency value of the 'librarian's skill' area. Fifth, in the survey on problems and desirable improvement measures in increasing the competency value of librarians, the proportion of presenting problems and improvement plan in systemic aspects such as the 'librarian qualification system' and 'librarian training system' was high.

• Environmental and Resource Economics Review
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• v.23 no.4
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• pp.719-746
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• 2014

This study attempts to estimate the value of the water quality improvement by deriving the equilibrium price of the water pollutant emission permit for the imaginary water pollutant emission trading market. It is reasonable to say that there is already an implicit social agreement for the unit value of water pollutant, when the government set the Total Water Pollutant Loading System for the major river basin as a part of the Comprehensive Measures for Water Management, particularly for the Nakdong River Basin. Therefore, we can derive the unit value of water pollutant emission, which is already implied in the pollution allowance for each city or county by the Total Water Pollutant Loading System. Once estimated, it will be useful to the economic assessment of the water quality related projects. An imaginary water pollutant emission trading system for the Nakdong River Basin, where Total Water Pollutant Loading System is already effective, is constructed for the estimation of the equilibrium price of water pollutant permit. By estimating marginal abatement cost curve or each city or county, we can compute the equilibrium price of the permit and then it is regarded as the economic value of the water pollutant. The marginal net benefit function results from the relationship between the emission and the benefit, and then the equilibrium price of permit comes from constructing the excess demand function of the permit by using the total allowable permit of the local government entity. The equilibrium price of the permit would be estimated to be $1,409.3won/kg{\cdot}BOD$. This is within reasonable boundary compared for the permit price compared to foreign example. This permit price would be applied to calculate for the economic value of the water quality pollutants, and also be expected to use directly for the B/C analysis of the business involved with water quality change.

• Journal of the Korean Society of Environmental Restoration Technology
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• v.15 no.5
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• pp.85-102
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• 2012

Industrialization and modernization of the $20^{th}$ century have brought convenience to human life. However, such development produced unintentional global environmental issues such as destruction of natural ecosystem through excessive use of the natural environment beyond its capacity. The United National (UN) recognized such global environment issues and coordinated with worldwide experts to conduct a comprehensive assessment of the global ecosystem, "Millennium Ecosystem Assessment (MA)", to resolve the issues. The UN conducted the MA primarily to comprehend the correlation between the ecosystem and human welfare. The results demonstrated that the ecosystem provides various direct and indirect benefits to human. This new concept was introduced as the "ecosystem services". Introduction of the ecosystem services highlighted the significance of the ecosystem and led to increased research and active discussions among experts from various discipline over the recent 10 years. It has been considered that the ecosystem service concept could be incorporated in policymaking process, as primary criteria to assess and weigh the benefits of using natural resources against the effects on value of the ecosystem. The current policymaking process is affected by the contradicting logics of modernization and preservation of ecosystem. The ecosystem services concept could be the answer to forming a rational policymaking process, allowing for nature preservation while wisely using the available natural resources. The general consensus has been formed on the need of incorporating the ecosystem services concept in the policies and globally various researches on the ecosystem services have been actively conducted. However, introduction of the ecosystem services concept is still at a very early stage and research on real application of the ecosystem services is yet almost nonexistent. Also there are no clear and agreed definition, classification scheme and value appraisal methodology regarding the ecosystem services. Therefore, this research explains the basic concept of the ecosystem services and highlights specific issues for further researches, as further researches on real application of the ecosystem services would find ways for the ecosystem services approach to be valuable in the policymaking process.