• 제목/요약/키워드: defined benefit system

검색결과 73건 처리시간 0.027초

기업연금보험상품 선호도에 대한 종업원 속성의 영향 (The Impact of Employee's Attributes on Corporate Pension Insurance Products Preference)

  • 주헌
    • 한국프랜차이즈경영연구
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    • 제7권2호
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    • pp.27-35
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    • 2016
  • Purpose - The primary objective of this study is to investigate the impact of employee characteristics on employees' preference towards corporate pension products. This study can provide a guidance for maximization of benefits for employees and their affiliated corporation. Employee characteristics include average length of labour, wage system of annual salary, age, types of interest rates and size of corporation. Existing research generally concentrate on vitalizations of corporate pension product raising an imperfection, improvements, tax benefit analysis and legal consideration. Thus, this study intensively analyses the effect of employee attributes on firms' decision for corporate pension products, such as DB(defined benefit) and DC(defined contribution) type. Research design, data, and methodology - The data were collected using self-administrated questionnaire survey on corporate pension products from CEOs or HR directors 250 foreign-invested companies', purchasing pension plans in practice with domestic financial trustees (insurance companies, banks and security companies). Hypotheses testing was conducted using Logistic Regression analysis with SPSS/PC+ 21.0. Results - The findings of the study are as follows. Employees with the long length of labour are more likely to have DB plan; more likely to prefer DC plan with the dividend distribution product regarding the types of interest rate. SMEs(less than 100 employees) are more likely to select DC plan whereas high fluctuation in wage with annual salary has no impacts. In addition, the ages has no significant effect on the preference. Conclusions - This study has examined with the empirical testing that employees' variable attributes and qualities are one of the vital factors for corporation pension plan selection. Currently, majority employees are highly likely to join DB plan and Defined interest types. Corporation with less than 10 employees prefer IRP scheme while most of corporation are intended to join DC plan. In a very near future, corporation more than 300 employees will be required to purchase mandatory plan under national regulation. For maximization of employees' contentment to corporation pension insurance and for complementing the flaws of existing plans, the future studies shall also research in a perspective of employee benefit.

Development of a Chemically Defined In Vitro Maturation System for Porcine Oocytes: Application for Somatic Cell Nuclear Transfer

  • Koo, Ja-Min;Won, Cheol-Hee;Min, Byung-Moo;Roh, Sang-Ho
    • International Journal of Oral Biology
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    • 제30권4호
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    • pp.131-134
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    • 2005
  • In the present study, performances of several in vitro maturation (IVM) systems for porcine follicular oocytes were evaluated, and an efficient chemically defined IVM system for porcine oocytes was proposed. The proposed one-step culture system supplemented with polyvinylalcohol (PVA) gave competitive efficiencies in terms of oocyte maturation and blastocyst development after parthenogenetic activation and in vitro culture, compared with the conventional two-step culture system by a supplementation of porcine follicular fluid (pFF). Additionally, it is identified that the proposed chemically defined one-step culture system yielded the comparable level of blastocyst production to the conventional maturation system in porcine somatic cell nuclear transfer (SCNT). Therefore, one can eliminate un-expected effects accompanied by supplementation of pFF. No medium replacement during whole maturation period is an additional benefit by applying this new system. Thus, these data support that the developed PVA supplemented chemically defined one-step IVM system for porcine follicular oocyte might be used in porcine SCNT program.

GSIS 도입의 경제적 평가에 있어서 비용/효과 분석에 관한 연구 (A Study On Cost/Benefit Analysis in the Economic Evaluation of GSIS Implementation)

  • 김주환;염재홍;손덕재;연상호
    • 대한공간정보학회지
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    • 제1권1호
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    • pp.217-225
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    • 1993
  • 지형공간정보체계에 대한 투자의 타당성을 조사하는 방법으로 비용효과분석을 하는 경우가 많다. 경제학분야의 비용/효과 분석기법을 일반적인 정보체계도입의 타당성조사에 대해서 많이 활용하여 왔으며 최근 GSIS에 대해서도 적용시키려는 노력이 많이 진행되고 있다. 본 연구에서는 국내 GSIS에 적합한 비용/효과 모델을 확립시키고 이모델을 시설물관리 업무에 적용시켰다. GSIS의 구축에 필요한 비용의 항목을 결정하고 각각의 항목에 필요한 단가를 조사하여 결정하므로서 국내실정에 맞는 비용모형을 제시하였으며 효과모형의 확립에서는 지형공간정보체계를 도입하므로서 얻을 수 있는 효과를 특성에 따라 분류하였으며 분류된 항목 중 정량화 가능한 항목을 세부적으로 분류하였다. 확립된 비용/효과 모형을 국내의 대규모의 도시가스공금 업체에 적용시켜 100명 이상의 직원수와 300,000 가구이상의 수용가를 관리하는데 필요한 GSIS를 설계하였으며 이러한 GSIS를 구축할 때의 비용과 GSIS의 도입 없이 수동식으로 운영하는 비용을 계산하여 비교하였다.

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최종이용자컴퓨팅과 최종이용자탐색 (End-user Computing and End- User Searching)

  • 이상복
    • 한국비블리아학회지
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    • 제7권1호
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    • pp.171-192
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    • 1994
  • End-user Computing(EUC) is one of the significant developments of the 1980s with the explosive supply of personal computers and application software related to it. EUC can be defined as the direct assumption of system development and data processing tasks by the user of the service for his own direct benefit. This is in contrast to the traditional approach to computing in which user requirement are identified and defined and then turned over to professional system designers and programmers for implementation, with the end-user a relatively passive participant in the process. The traditional approach to system development has two obvious drawbacks. First, there is the problem that something may be lost in translation of the problem as originally formulated by the requestor and as it is implemented by the computer specialists. Second, there is the problem that it can take a longtime as growth of significant workloads within system department staff. EUC is an attempt to compensate for this drawbacks associated with the traditional system department process. It permits the end-user to interact directly with an information system, utilizing user friendly software support tools. End-user Searching(EUS) can be defined as accessing online databases and performing search operations for the purpose of finding information to be used by that same person rather than another, in contract with intermediary searcher. The concept of EUS is related to the concept of EUS. That is, two concept are similarly to development background, effects and functions. Therefore, as EUC bring on a change the traditional data processing environment, EUS also bring on a change the traditional intermediary search environment.

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첨단안전차량 효과분석(보행자보호를 위한 Active Hood Lift System (AHLS)을 중심으로) (Assessing the Safety Benefit of an Advanced Vehicular Technology for Protecting Pedestrian(Focused on Active Hood Lift System (AHLS)))

  • 오철;강연수;김범일;김원규
    • 대한교통학회지
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    • 제24권3호
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    • pp.95-102
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    • 2006
  • 본 연구에서는 첨단안전차량기술 중 보행자 보호를 위한 차량기술의 적용에 따른 교통안전 측면의 효과를 계량화하는 방법론을 개발하였다. 보행자 보호를 위한 Active Hood Lift System (AHLS)의 도입으로 인해 감소하게 될 보행자 사망자수를 계량화하여 교통안전효과를 분석하였다. 이를 위해 실제 보행ft차량 충돌사고 자료와 시뮬레이션 자료를 이용하여 모형을 구축하고 모형의 결과를 통계적으로 분석하는 일련의 절차를 수행하였다 본 연구에서 개발한 방법론 및 연구 결과는 향후 다양한 첨단차량기술의 효과분석을 위한 참고자료로 유용하게 사용될 것으로 기대된다. 나아가, 본 연구의 결과물은 보행자 보호를 위한 교통안전정책 수립을 위한 의사결정을 지원하는 기초 자료로도 활용될 수 있어 그 의의가 크다.

DSM 자원평가 및 소비자 행태 분석 (DSM Resources Evaluation and Customer Behavior Analysis)

  • 안남성;박민혁;류재국
    • 한국시스템다이내믹스연구
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    • 제5권1호
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    • pp.49-71
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    • 2004
  • Demand-side Management can be defined as'any utility activity aimed at modifying customers' use of energy to produce desired changes in the utility's load shape'. Customers benefit by being able to control energy costs and improve quality of life and become more productive. Utilities benefit from DSM's value as a resource that enhances asset utilization and reduces both fuel costs and environmental emissions. The scope of DSM includes load management through rate schedules and conservation by improving energy effciency and using electricity consumption effectively. This paper study the DSM resource evaluation and customer behavior analysis todesign the DSM Program plan in response to customer needs. We develop basic system dynamics model to analysis the customer behavior based on a survey research. The DSM Program participants in the Hi- efficiency Inverter, Electric motor and efficient lighting applicancies operating by Conservation program 2002 become the survey objects. DSM resource evaluation evaluate firstt the distribution potentialities of each machine and then forecast the degree of diffusion. We apply the system dynamic approach to simulate the dynamic DSM market situation at the domestic beginning. This model will give the energy Planner the opportunity to create different scenarios for DSM program planning. Also it will lead to increased understanding of the dynamic DSM market

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외식 프랜차이즈 사업의 성과공유활동이 동태적 신뢰를 통해 재계약의도에 미치는 영향 (The Effects of the Benefit-Sharing Activities through Dynamic Trust on Recontract Intention in Foods-Service Franchisers)

  • 김하경;박현숙
    • 유통과학연구
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    • 제14권7호
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    • pp.101-114
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    • 2016
  • Purpose - The aim of this study is to investigate the benefit-sharing activities. They affect contract renewal intention between franchisers and franchisees that are linked through a contract with the intention of building their relationship from the level based on dynamic trust. This study will show a new approach on qualitative growth and consolidation of competitive power and may well be able to suggest practical ways to strengthen directions in the field of franchise industries. Research design, data, and methodology - In this study, based on literature review, we separated logistical-supporting activities and non-logistical-supporting activities from benefit-sharing activities. We modeled how benefit-sharing activities influence contract renewal intention of franchisees by dynamic trust. In particular, considering the possibility of trading concepts and characteristics of trust between providers opportunistic behaviors was defined as variables, depending on the situation and dynamic characters reveal their relationship trust concept. That is, dynamic trust having the possibility of changing depending on opportunistic risks and interdependencies by Lewis & Weigert(1985, 2012) was classified into transitional-based trust, calculated based trust, relational-based trust and balance-based on trust. The total of 104 samples from domestic franchisees being with franchisees were collected by using a structural composed questionnaire. Results - The results are as following. Benefit-sharing activities in logistical supporting activities appeared to affect the multidimensional concept of transitional trust, calculated based on trust, relationship-based trust and balance based on trust dynamic trust with all-defined impact. Non-logistical supporting activities appeared to affect significantly the positive (+) to the dynamic trust concept except transitional trust. Lewis & Weigert(1985; 2012) have proposed a dynamic confidence calculated from relations within-based trust relationship based on trust appears to affect the significant positive (+) to the balance-based confidence transactions confidence mechanism of the system side in the verified relationship. Finally, a relationship based on trust and confidence in the balance based on the Influence of dynamic renewed confidence showed significantly affect the positive(+). In particular, the balance based trust showed the acts as a mediating factors between relational trust and confidence and renew calculated. Conclusion - From the above these results, the significance from this study is as following. First, the proposed activity is to share and validate the approach by identifying the potential in the relationship from the contract with building dynamic trust, and one of the ways from the franchise headquarters and affiliated merchants mutual growth through win-win cooperation in sharing activities. Next, the dynamic segmentation confidence to suggest the possibility can be broken down over the validity and reliability test for each concept. In addition, by identifying the relationship between the dynamic level of confidence granular multi-dimensional concept, to determine the level of trust with a dynamic relationship between risk and interdependencies can be possible in franchise industries. In order to maintain and develop their mutual relationship, franchise industries should propose confidence-building steps to promote their quality improvement.

부과방식 공적연금의 거시경제적 영향 (Macroeconomic Consequences of Pay-as-you-go Public Pension System)

  • 박창균;허석균
    • KDI Journal of Economic Policy
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    • 제30권2호
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    • pp.225-270
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    • 2008
  • 본 연구는 간단한 일반균형 중첩세대모형을 사용하여 공적연금의 거시경제적 영향에 대한 정성적(qualitative) 분석 결과를 제시하는 것을 목적으로 한다. 이는 분석적인(analytical) 방법으로 균형을 찾고 그 성질을 탐구하는 것이 불가능하여 다양한 형태의 수치 분석적 기법을 동원하는 기존 선행연구들이 제시하고 있는 정량적(quantitative) 분석의 결과를 이론적으로 해석할 수 있는 기제를 마련한다는 차원에서 의미를 가지는 것으로 평가된다. 본 연구는 우선 논의의 단순화를 위해 확정급여(defined benefit)형 부과방식(pay-as-you-go) 공적연금체제하의 2세대 일반균형 중첩세대모형을 제시하고 이로부터 명시적인 균형해를 도출한다. 다음으로 본 연구에서는 공적연금의 존재 및 그로 인한 이전재원규모의 증감, 고령화를 비롯한 경제활동인구의 감소 등과 같은 상황이 경제의 자본 축적 및 자본의 기대수익률에 미치는 영향을 분석한다. 더불어 기본모형의 신용제약 존재 여부, 그리고 확정기여(defined contribution)형 부과방식 혹은 적립방식(funded system) 공적연금의 도입에 따른 거시경제적 영향을 논의한다. 그 결과 공적연금의 도입 및 이전재원규모의 증가는 자본 축적에 부정적인 영향을 미친다는 사실을 확인하였다. 다음으로 고령화의 진전이 자본 축적에는 부정적인 결과를 초래하지만 자본의 기대 수익률에 미치는 영향에 대해서는 확정적인 결론을 내릴 수 없었음을 발견하였다. 다만, 위험자산, 즉 자본에 지급되는 위험 프리미엄이 고령화가 가속화되는 시기에는 커지는 반면 고령화의 진전이 더디어지는 시기에는 작아진다는 결과를 도출함으로써 고령화에 따른 자산시장 붕괴(meltdown) 현상의 발생가능성을 배제할 수는 없으나 부과방식 공적연금하에서는 그 가능성이 그리 크지 않을 수도 있음을 확인하였다. 한편, 확정급여형에 비하여 확정기여형의 공적연금이 시장에서 거래되는 위험자산인 자본 축적을 구축하는 경향이 더 크다는 사실을 확인하였는데, 이는 저축의 주체인 청년층이 확정기여형 공적연금의 수급권을 자본과 대체관계를 형성하는 대안적 위험자산으로 인식하기 때문인 것으로 나타났다.

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이차함수 근사화를 이용한 가용송전용량과 송전신뢰 및 설비편익 여유도 산정 (Calculation of CBM, TRM and ATC using Quadratic Function Approximation)

  • 이효상;신상헌;신동준;김진오
    • 대한전기학회논문지:전력기술부문A
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    • 제53권5호
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    • pp.296-301
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    • 2004
  • The Available Transfer Capability (ATC) is defined as the measure of the transfer capability remaining in the physical transmission network for further commercial activity above already committed uses. Available Transfer Capability (ATC) calculation is a complicated task, which involves the determination I of total transfer capability (TTC), transmission reliability margin (TRM) and capability benefit margin (CBM). As the electrical power industry is restructured and the electrical power exchange is updated per hour, it is important to accurately and rapidly quantify the available transfer capability (ATC) of the transmission system. In ATC calculation,. the existing CPF method is accurate but it has long calculation time. On the contrary, the method using PTDF is fast but it has relatively a considerable error. This paper proposed QFA method, which can reduce calculation time comparing with CPF method and has few errors in ATC calculation. It proved that the method can calculate ATC more fast and accurately in case study using IEEE 24 bus RTS.

공정평균 편차를 고려한 허용차 결정 (Producer-Consumer Tolerances Considering Process Mean Deviation)

  • 송서일;박영호
    • 산업경영시스템학회지
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    • 제14권24호
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    • pp.31-41
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    • 1991
  • The producer's to tolerance concept (in contrast to the consumer's tolerence) fellows naturally from the notion of continuous loss function Emerging producer tolerance methodology has proceeded without benefit of carefully defined assumptions. We rectifg this omission and consider the process mean deviation. Then develope the models for which determine the tolerenes in cases of the-nominal-the-best, the-smaller-the-better and the-larger-the-better. Finally the numerical examples are Presented to illustrated these results and also the sensitivity analysis to apprehend the changes of loss tolerances varying with mean is presented.

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