• 한국산학기술학회논문지
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• 제20권6호
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• pp.483-488
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• 2019

본 연구는 높은 수익비용대응이 자기자본비용을 감소시키는지 먼저 살펴보고 재량적 발생액과 자기자본비용에 미치는 영향을 검증하도록 한다. 선행연구에 의하면, 수익비용대응이 높을수록 이익의 질이 높은 것으로 나타났다. 이익의 질이 높을수록 정보위험이 낮고, 정보위험이 낮으면 기업의 자본비용은 감소할 것이라고 하였다. 재량적 발생액은 서로 상반되는 두 개의 역할을 한다고 하였다. 첫째 경영자는 재량적 발생액을 사용하여 기업의 미래에 대한 정보를 정보이용자에게 제공하므로 이익정보의 유용성을 제고시키는 역할을 한다고 보았다. 둘째 경영자는 재량적 발생액을 의도적으로 사용하여 이익을 왜곡시키고 정보이용자에게 잘못된 정보를 제공하므로 이익정보의 유용성을 감소시킬 수 있다고 보았다. 이러한 선행연구의 결과를 비추어 볼 때, 먼저 수익비용대응이 높을수록 자기자본비용이 감소하는지를 살펴본다. 높은 수익비용대응이 수행된 기업의 경우 재량적 발생액을 이용하여 자기자본비용을 감소시키는지를 살펴본다. 연구결과, 수익비용대응이 높을수록 자기자본비용이 감소하는 것으로 나타났다. 수익비용대응이 높은 기업들은 재량적 발생액을 이용하여 자기자본비용을 감소시키는 것으로 나타났다.

• 대한산업공학회지
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• 제38권4호
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• pp.254-257
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• 2012

Hedge funds can be established in Korea after the deregulation about setting up private equity funds on September, 2011. Although the variety of asset allocation strategies is the strength of hedge funds, most of Korean hedge funds uses only the equity long/short strategy. Therefore, it is need to introduce other strategies into Korea hedge funds, however all strategies can not be adopted at once because of the infrastructure of Korea financial market. In this paper, we find the optimal introductive order of strategies for Korea hedge fund in view of individual or institutional investors. For this analysis, HFRI data are used for the historical return of each hedge fund strategy and three methods (network visualization, principle component analysis and efficient frontier optimization) are used for finding the optimal order.

• 보건행정학회지
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• 제17권3호
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• pp.106-128
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• 2007

The Korean health care system is under great controversy. Over the last 30 years, main goal of health policies was to pursue equal access of health care services. However, another goal of health policies laid on efficiency and Quality of care, it had lower priorities. Superficially, controversy stems from priority setting among goals of health care system, equity, efficiency and quality. At a deeper level, arguments arise from disagreement and confusion about the values of Korean health care system. One of the value spectrums believes that health care is the basic right of human beings, therefore it should be produced and distributed on need approach, and needs are known to be decided by professionals. If we accept need approach, health care is a pubic good. Another value of spectrums considers that health care should be distributed on demand approach. Demand approach means that health care is a consumption good on the positive economics, while normative judgement believes that health care is a public good. In equity aspect, health care is considered as a public good. Over the last several years, some of scholars proposed health care reform based on the principle of competition which is based on demand approach. Others argue that the competition principle based on demand approach is not appropriate for the reform proposal, because health care has to be approached on need base. If we do not make explicit values we should adopt, consensus building for reform is nearly impossible. From this perspective, this article will review an ideology and reality in health policies in Korea.

• 대한조선학회논문집
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• 제60권2호
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• pp.86-94
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• 2023

Tonnage taxation has contributed to developing the Korean maritime industry through tax relief for shipping companies. The current tonnage taxation relies on the net tonnage as an earning-capacity indicator in a merchant ship. Although the tonnage tax accords with horizontal equity, it does not match vertical equity because of the different taxable capacities of an individual company. Nowadays, maritime transport uses a dedicated vessel, and each shipping freight embeds a different value of time. It means the tonnage taxation regime should consider the added value of each shipping freight. Meanwhile, as the environmental regulations led by the International Maritime Organization are being strengthened, the Korean merchant fleet must be eco-friendly soon after. This study explores the alternative to renewing tonnage taxation by utilizing the Greenship certification and considering the ability-to-pay principle. Because the Greenship certification scheme encourages shipping decarbonization, maritime transport by a certified ocean-going vessel comes to be treated as an activity for the green economy. Special taxation for the green economy may contribute to shipping sustainability and market competitiveness.

• 수산해양교육연구
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• 제25권2호
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• pp.538-551
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• 2013

The purpose of this study is to evaluate policy formation stage of Meister high schools. The study analyzed the differences in the recognition of teachers, students, parents, and vocational education specialists about policy evaluation for policy formation stage of Meister high schools. The conclusions based on the results of the study are as follows: First, in context area the recognition of students showed relatively low level. It reflects that the principle of democracy is needed to the policy formation stage of Meister high schools. The participation of stake holders in the policy formation stage is essential. Second, in input area teachers recognized that the financial resources were sufficient. Vocational education specialists recognized that human resources, such as excellent teachers and Meister teachers, needed to recruited adequately. Third, many policies and institutions need to be established for Meister high schools. The Meister high schools should be selected based on the principle of equity. In the selection process vocational education specialists should be included for the principle of professionalism.

• 환경정책연구
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• 제5권1호
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• pp.1-23
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• 2006

한국을 포함한 OECD 국가들을 대상으로 3가지 의무부담 분담공식을 이용하여 12가지 시나리오를 설정한 후, 2000년도를 기준으로 각 국가가 시나리오에 따라 할당받게 되는 온실가스 감축의 무량과 감축비율, 그리고 전체 OECD 국가의 온실가스 감축량 중 각 국가의 감축비율 등을 비교 분석하였다. 분석 결과, 시나리오와 의무부담방식에 따라 다르지만 전체적으로 우리나라의 의무감측량이 일부 국가를 제외한 여타 OECD 국가와 비슷하게 나타났으며, OECD 국가 총 감축량의 약 1.4-3.5%에 해당하는 34.9-85.8백만 톤을 할당받을 것으로 예측되었고 이는 2000년도 우리나라 온실가스 총 배출량의 약 8.1-19.8%에 해당하는 것으로 분석되었다.

• 사회복지연구
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• 제47권4호
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• pp.217-254
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• 2016

본 연구는 조세구조에 주목하여, 재정적으로 지속가능한 복지국가의 제도적 특성을 규명하는 것을 목적으로 한다. 분석에서는 복지국가의 재정적 지속가능성이 복지지출에 영향을 미치는 것은 물론 장기적으로 복지지출에 영향을 받을 수도 있으므로, 복지국가의 재정적 지속가능성과 복지지출 수준을 각각의 종속변수로 하는 동시방정식 모형(3단계 최소제곱법 활용)을 추정한다. 분석 결과, 대체로 조세부담 수준을 높이는 것은 복지국가의 재정적 지속 가능성에 정적 영향을 미친다. 반면에, 능력자 부담 원칙과 관련해, 과세원 간의 격차가 확대되는 것은 복지국가의 재정적 지속가능성을 저해한다. 수익자 부담 원칙 차원에서 사회보장기여금과 민간기여의 확충은 복지국가의 재정적 지속가능성 제고에 긍정적으로 기여하는 바 사회보장재원을 다원화하는 것이 장기적으로 복지국가의 재정적 지속가능성 확보에 긍정적인 영향을 할 수 있다.

• Asia Marketing Journal
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• 제6권3호
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• pp.99-121
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• 2004

본 사례에서는 섬유유연제 시장의 장수·파워 브랜드인 피죤이 지난 25년간 수행해 온 마케팅 및 브랜드관리 활동들을 Keller가 제시한 고객기반 브랜드 자산 프레임워크(customer-based brand equity framework)를 바탕으로 현대적인 관점에서 조망해 보고자 하였다. 본 연구결과에 의하면, 첫째, 피죤은 브랜드 체계(브랜드 비젼 - 브랜드 미션 - 브랜드 아이덴터티)의 구축과 브랜드 요소(브랜드 이름과 로고)의 선정, 이를 전달하고 실현하기 위한 구체적인 마케팅활동을 일관적이고 보완적으로 계획하고 실행한 것으로 밝혀졌다. 둘째, 피죤은 끊임없는 연구개발 노력과 세밀한 고객욕구분석의 결합을 통하여 고객들에게 최고의 품질과 탁월한 가치를 지닌 제품들을 지속적으로 제공할 수 있었다. 셋째, 피죤은 전략수립과 실행에 있어서 조사와 분석에 기반을 둔 과학적인 접근법과 경험과 직관을 바탕으로 하는 예술적인 접근법을 조화롭게 사용하여 왔다. 넷째, 최고경영자의 파워리더십과 인재에 대한 교육과 투자 역시 피죤의 성공에 중요한 기여를 한 것으로 분석되었다.

• Ocean and Polar Research
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• 제26권4호
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• pp.669-678
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• 2004

Coastal states are adopting maritime boundary delimitation as their primary maritime policy because maritime jurisdiction directly relates to vast economic interest. This becomes specially important and sensitive when complex maritime boundary issues are involved between neighboring coastal states. China has not actively carried out nor declared maritime boundary delimitation until recently with any country except Agreement between China and Viet Nam on the demarcation of the territorial water, the exclusive economic zones and the continental shelf of China and Vet Nam in the Gulf of Tonkin on 25 December 2000 (hereinafter, the Gulf of Tonkin Agreement). The principles that governs maritime boundary delimitation are to consider primarily an agreement between States concerned, however, if no agreement can be reached, all relevant circumstances are considered to achieve an equity between concerned States. Relevant circumstances are length of coastline, form of coastline, existence and position of island or islands, speciality of geology/topography, and factor of economy and deffnce. Factors which sinologists are considering in regard to continental shelf delimitation of the Yellow Sea are as follows; i) geographical factor, ii) geological factor, iii) topographical factor, iv) environment and ecological (factor, v) historic interest, and vi) social and economic interest. The 'Gulf of Tonkin Agreement' is completed by basically applying the principle of delimitation according to median line which seems that China has adopted the maritime boundary delimitation principle of 'half and half' which was the intention of chinese government. At the same time, China recognized Viet Nam's dominion and sovereign right over the partial exclusive economic zone and the continental shelf of Dao Bach Long Vi in Gulf of Tonkin. This case can be considered as an example of mutual concession or compromise in delimiting maritime boundary for states of concerned.

• 보험의학회지
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• 제3권1호
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• pp.55-61
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• 1986

In life insurance the goal of medical examination is to exclude medical, environmental adverse-selection to the utmost. And keeping the principle of equity and the homogeneity of risk in the group of the insured, you are able to manage the company reasonably and realize the orginal ideal of life insurance, namely, the mutual assistance. And yet, the cases of the misrepresentation have been occurred frequently so far. As a result of them, the development of life insurance industry has been obstructed, and public criticism has been caused. Carrying medical examination, you have to know how the representation is important, And citing what the misrepresentation and false representation influenced the results, I want you to refer to medical exam-business.