• 한국건설관리학회논문집
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• 제9권3호
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• pp.136-145
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• 2008

현행 규정에 따라 기성을 지급하였어도 공공공사 발주자가 공사대금 이외에 금융비용이라는 추가비용을 부담해야 되는 경우가 발생되고 있다. 본 연구는 공공공사 건설과정에서 발생하는 금융비용을 파악하기 위하여 실제 공공공사 기성지급사례를 토대로 다음과 같은 연구결과를 도출하였다. 첫째 금융비용 발생원인을 분석하였고, 둘째 전체 금융비용 규모를 파악하고 이 중 발주자에게 미치는 영향을 파악하였으며, 셋째 금융비용이 발생시점에 따라 전체 금융비용에 미치는 영향을 비교 분석하였다. 본 연구에서 2건의 공공공사 금융비용 사례 분석결과 금융비용을 최소화하기 위해서는 입찰설명서 등 공사 착수 전에 공정과 기성관리 세부기준을 설정해야 한다. 또한 금융비용은 발생시점에 비례하여 발생하므로 공사초기의 공정관리에 집중해야 하는 것으로 분석되었다. 공공기관 건설공사 기성이 매년 2조 3천억 이상 발생되고 있지만 건설과정에서 기성지급 시 발생되는 금융비용이 얼마나 되는지 산출된 연구결과가 없어 그 규모를 인식하지 못하였다. 따라서 본 연구결과를 통하여 공공공사 시 기성지급으로 발생되는 금융비용 규모를 인식하고 관련규정의 보완과 대안을 도출해 내는 데 연구의 목적이 있다.

• 한국경영과학회:학술대회논문집
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• 한국경영과학회 2001년도 추계학술대회 논문집
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• pp.184-187
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• 2001

The purpose of this study is to find the perceived risk which influences consumers' purchase attitudes so that consumers' participation in electronic commerce could be enhanced. Consumer behavior involves risk in the sense that any action of a consumer will produce consequences which one cannot anticipate, and some of which are at least likely to be unpleasant. The types of perceived risks are financial risk, performance risk, social risk, psychological risk, time loss, opportunity loss, privacy risk, fashion loss, delivery risk, seller's response risk and seller's fraud risk The findings are as follows: $\circled1$ The financial risk, performance risk, time loss, delivery risk, seller's response risk and seller's fraud risk have negative effects on the consumers' purchase attitudes. $\circled2$ There is no difference in the level of perceived risk according to the demographic factors such as age, education and income level.

• 한국전자거래학회지
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• 제19권3호
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• pp.1-21
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• 2014

개인정보는 금융거래의 성립조건이며 금융회사의 핵심자산이다. 그러나 정보사회의 부작용으로써 나타난 개인정보 침해사고는 중대한 사회적 위험이 되고 있으며, 이러한 위험은 개인과 회사의 실제적 피해로써 현실화되고 있다. 본 연구는 소비자의 손실 측면에서 개인정보 침해 사고로 인해 금융 분야에서 발생한 금전적, 정신적 손해 현황을 분석하고, 이러한 실제 손해를 최소화하기 위한 위험전가의 수단으로써 보험의 유용성을 제시하였다. 그리고 개인 정보 침해 사고 보상보험의 구성요소와 보험료의 산정원리를 검토하고 최종적으로 이러한 보험 제도를 활성화하기 위한 정책을 제안하였다. 위험관리의 한 방법으로써 보험은 소비자 보호와 회사의 재무적 건전성을 동시에 확보할 수 있는 유용한 수단이며, IT 리스크의 계량적 측정을 위한 기반을 제공할 수 있다.

• 무역상무연구
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• 제69권
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• pp.389-406
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• 2016

The Purpose of this study is to analyze the financial statements of ocean-going shipping companies that have experienced financial difficulties since the global financial crisis. Specifically, the study conducts comparing major firm with small and medium-sized firm from fianancial point of view, analyzes the different trends of two groups. As a result, this paper finds the different characteristics between two groups. There were known many financial difficulties in ocean-going shipping companies, but this is not applied to small and medium-sized firm group. Small and medium-sized firm group grew soundly and slowly during research period. But major firm group experienced the deficit and their management condition has deteriorated considerably during that period. To cope with this difficulties, major firm group should take self-effort to improve fianacial structure and establish the risk management system.

• East Asian Economic Review
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• 제27권2호
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• pp.115-143
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• 2023

In this paper, we address how the monetary authority should react to financial market status and exchange rate movements in a small open economy New Keynesian model with financial frictions due to asymmetric information between savers and borrowers. We show that the small economy with financial frictions is more susceptible to the exogenous shocks under the fixed exchange rate regime than under the flexible exchange regime. The small economy experiences a more prolonged and deeper economic recession under the fixed exchange rate regime than under the flexible exchange rate regime. The monetary policy taking into account external finance premium is better than the interest rate rule without considering the financial market status.

• 한국조경학회지
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• 제24권3호
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• pp.109-114
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• 1996

Generally, the size of our recreation sites is selected through use demand at the peak day. At same time, scale economic and diseconomic are applied to a recreation site. If you are a rational decision-maker, you would like to select the size of your park at profit-maximization point. This study is the first try for modelling a Gain-Loss by the size options of a theme park. For testing the validity of a financial model to select the size of theme parks. Ever-Land, Seoul-Land, Dream-Land's operating size was analyzed. By the size options, the revenue of each park was compared with cost. The profit-maximization point and break-even point of each park were found. Ever-Land and Dream-Land's size was selected between the profit-maximization point and the break-even point. In contrast with Ever-Land and Dream-Land's, Seoul-Land's was selected upper the break-even point. To increase the utility of this model in selecting the size of a theme park, a decision-maker must keep in mind a few limits of this study. That is, 1) this model can not be applied at public parks. 2) Sometimes the others can be more important than financial revenue and cost. Finally, there is the validity of Gain-Loss Model in estimating only the financial revenues and costs through the size options.

• 한국임상보건과학회지
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• 제2권1호
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• pp.1-16
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• 2014

Purpose. For a more efficient hospital management, this study aims to provide basic data so that the hospital management and staff in charge of hospital administration may systematically classify and collect hospital information, by analyzing the ordinary characters of an upper-level general hospital system and its common-type balance sheet, common-type profit and loss statement and financial ratio. Methods. By using information about an upper-level general hospital in C Province, provided by Alio(www.alio.go.kr), a public organization information provision site, Health Insurance Review & Assessment Service(www.hira.or.kr) and Ministry of Health and Welfare(www.mw.go.kr), this study analyzed 3 year's data from 2010 to 2012 and provided basic data by analyzing the ordinary characters of an upper-level general hospital system, and its common-type balance sheet, common-type profit and loss statement and financial ratio. Results. After analyzing the ordinary characters, common-type balance sheet, common-type proft and loss statement and financial ration of this general hospital, based on the 2010 to 2012 data, this study came to the following conclusions. Firstly, out of all the 1,069 hospital staff, there were 272 doctors working for 24 medical departments, out of whom the majority was 33 physicians. Most of the nurses were third-class ones, and about 2,000 outpatients and 600 inpatients on average were treated per day. Secondly, as a result of analyzing the common-type balance sheet, this study discovered that intangible assets out of fixed assets accounted for 41%, the majority, out of which usable and profitable donation asset buildings were of great importance, and the liquid assets increased more in 2012 than 2011. In the financial structure, the ratio of liquid liabilities was over 50% out of all the liabilities in 2012, and the ratio of purchase payables was high as well. The ratio of fixed liabilities reached up to 40%, out of which the retirement benefit appropriation fund was quite high. The capital was over 80%, but the surplus was in a deficit state. Compared to the capital, the ratio of total liabilities was about 90%, which indicates the financial structure of this general hospital was vulnerable. Thirdly, as a result of analyzing the common-type profit and loss statement, this study found out that the medical profits from inpatients were higher than profits from outpatients. The material cost was related to the medical quality of this general hospital, and it was as high as 30% out of the total costs and was about 45% of the labor cost. This general hospital showed 10% in the ratio of non-medical profits, and it seemed because of government subsidies. The ratios of medical profits and current net income were gradually changing for the better in 2012, compared to 2011. Lastly, as a result of analyzing the financial ratio, it was found that the liquidity ratio kept decreasing, from 110.7% in 2010 and 102.0% in 2011 to 77.2% in 2012. Besides, it was analyzed that the liquidity ratio and the net working capital ratio greatly decreased, while the quick ratio and the liquid ratio kept decreasing. Conclusions. 1. It is necessary to take the risk management into more consideration, and particularly, it is needed to differentiate and manage the levels of risk in detail. 2. By considering the fact that investments into hospital infrastructures were mostly based on liabilities, it is needed to deal with the scale of losses when evaluating risks. 3. By reflecting the character that investments into hospital infrastructures were based on liabilities, it is necessary to consider the ratio of ordinary profits as well as the ratio of operating profits to sales, and it is also important to consider sales productivity factors, such as the sales amount per a sickbed, by comparing them with other hospitals. As for limitations of this study, there may be some problems in terms of data interpretation because of the lack of information about the number of inpatients and the number of outpatients per year, which are needed for the break-even point analysis. Besides, to suggest a direction for the improvement of hospital management through analyses, non-financial factors should be reflected, such as the trend of economy, medical policies, and politic backgrounds. However, this study only focused on the common-type balance sheet, common-type profit and loss statement and financial ratio, so this study is actually limited to generalizing all the factors by analyzing public data only.

• 한국건축시공학회:학술대회논문집
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• 한국건축시공학회 2019년도 춘계 학술논문 발표대회
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• pp.125-126
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• 2019

This study aims to recognize damage indicators of typhoon and to develop damage function's indicators, using information derived from the actual loss of typhoon Maemi. As typhoons engender significant financial damage all over the world, governments and insurance companies, local or global, develop hurricane risk assessment models and use it in quantifying, avoiding, mitigating, or transferring the risks. For the reason, it is crucial to understand the importance of the risk assessment model for typhoons, and the importance of reflecting local vulnerabilities for more advanced evaluation. Although much previous research on the economic losses associated with natural disasters has identified the risk indicators that are indispensable, more comprehensive research addressing the relationship between vulnerability and economic loss are still called for. Hence this study utilizes and analyzes the actual loss record of the typhoon Maemi provided by insurance companies to fill such gaps. In this study, natural disaster indicators and basic building information indicators are used in order to generate the vulnerability functions; and the results and indicators suggest a practical approach to create the vulnerability functions for insurance companies and administrative tasks, while reflecting the financial loss and local vulnerability of the actual buildings.

• 정보보호학회논문지
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• 제27권4호
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• pp.873-883
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• 2017

랜섬웨어가 확산됨에 따라 공격 대상이 개인에서 단체로 변하게 되었고 더 지능적이고 조직적으로 변하게 되었다. 이에 금융 산업을 포함한 국내의 기반시설들은 랜섬웨어의 위협에 대해 더 이상 무시 할 수 없는 단계로 접어들고 있다. 이러한 보안이슈에 대응하기 위해 기관들은 정보보호 관리체계인 ISMS를 사용하고 있지만 피해가 발생 했을 시 발생하는 피해규모를 산정 할 수 없어 경영진이 피해 현황에 대한 의사결정을 하는 것에 어려움이 있다. 본 논문에서는 ISMS의 문제로 여기어 지는 리스크에 대한 피해규모의 파악 및 합리적인 피해규모 산정을 시나리오를 기반으로 진행되는 FAIR 기반의 손실 측정모델을 통해 금융 산업에 랜섬웨어 공격이 미칠 수 있는 손실 및 위험을 확인하며 ISMS를 수정하는 것이 아닌 현재 적용되어 있는 ISMS 및 ISO 27001의 통제항목을 적용하여 손해금액을 낮출 수 있는 방안을 제시한다.

• KSII Transactions on Internet and Information Systems (TIIS)
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• 제17권12호
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• pp.3218-3241
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• 2023

Financial fraud undermines the sustainable development of financial markets. Financial statements can be regarded as the key source of information to obtain the operating conditions of listed companies. Current research focuses more on mining financial digital data instead of looking into text data. However, text data can reveal emotional information, which is an important basis for detecting financial fraud. The audit opinion of the financial statement is especially the fair opinion of a certified public accountant on the quality of enterprise financial reports. Therefore, this research was carried out by using the data features of 4,153 listed companies' financial annual reports and audits of text opinions in the past six years, and the paper puts forward a financial fraud detection model integrating audit opinions. First, the financial data index database and audit opinion text database were built. Second, digitized audit opinions with deep learning Bert model was employed. Finally, both the extracted audit numerical characteristics and the financial numerical indicators were used as the training data of the LightGBM model. What is worth paying attention to is that the imbalanced distribution of sample labels is also one of the focuses of financial fraud research. To solve this problem, data enhancement and Focal Loss feature learning functions were used in data processing and model training respectively. The experimental results show that compared with the conventional financial fraud detection model, the performance of the proposed model is improved greatly, with Area Under the Curve (AUC) and Accuracy reaching 81.42% and 78.15%, respectively.