• 아태비즈니스연구
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• 제10권4호
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• pp.197-204
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• 2019

The transfer pricing mechanism is a tool commonly used to transfer the tax base from countries with high taxation in countries with low taxation. In many countries, this financial operations generate significant tax revenue losses. In an attempt to limit tax revenue losses, many public authorities have introduced regulations on transfer pricing, but the effectiveness of these rules has proved limited, and they contributed to the increasing complexity of tax laws and to the appearance of additional costs for companies. Historically, transfer pricing (TP) was not a substantial issue in Mongolia. The tax legislation contains basic TP rules, but there is limited guidance and enforcement in practice. At the moment, Mongolian tax authorities are not conducting specific transfer pricing audits. Nevertheless, tax authorities are starting to pay more attention to transactions between related parties and potential transfer pricing adjustments. This study examines a transfer pricing regulations of Mongolia.

• International Journal of Human Ecology
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• 제15권2호
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• pp.69-80
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• 2014

Guided by the exchange model, altruistic model, intergenerational solidarity theory, and cultural contexts, this study explored the determinants of financial intergenerational transfers between older parents and adult children in South Korea. We examined 18,820 parent-child dyads by using random-effects models on the first wave of the Korean Longitudinal Study of Ageing (KLoSA) data. Findings showed that downward financial intergenerational transfers were consistent with the self-interest exchange model but upward transfers did not support microeconomic theories. Family solidarity theory was generally supported by downward transfers but geographical proximity was not positively associated with upward transfers. Lastly, cultural contextual variables such as marital status, birth order, and sex of a child were found to be significant. Parents tended to both provide and receive more financial support from unmarried children than from married children. Within the same marital status, the hierarchy existed in order of the first-born son, the second or later sons, and daughters when it came to downward financial transfers. Regarding upward financial transfers, the preference in order was more complicated. The findings of this study help in understanding the intergenerational financial transfers in the Korean context.

• 한국멀티미디어학회논문지
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• 제18권4호
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• pp.506-523
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• 2015

The intent is to determine whether or not the custody transfer is helpful for data transmission in challenging underwater communications when running Bundle protocol or underwater protocols. From the point of view defending side, Underwater Acoustic Network (UAN) will be a serious threat for its strong functionality long rang and high precision of surveillance and detection. Therefore, countermeasures must be taken to weaken its effect. Our purpose is analyzed that how to benefit from the UIoT to learn from, exploit and preserve the natural underwater resources. Delay/Disruption Tolerant Network (DTN) is essential part of the network heterogeneity communication network. The vulnerability and potential security factors of UIoT are studied thereafter. Security mechanisms for an underwater environment are difficult to apply owing to the limited bandwidth. Therefore, for underwater security, appropriate security mechanisms and security requirements must be defined simultaneously. The paper consists of mathematical and security model. Most important point of view in the security challenges of effective Buffer and Storage management in DTN.

• KDI Journal of Economic Policy
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• 제25권1호
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• pp.3-54
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• 2003

본 연구는 공적자금상환을 위해 도입된 특별예금보험료 부과의 함의를 분석한다. 금융기관은 특별예금보험료를 추가적인 비용으로 인식하여 그 비용의 일부를 금융소비자에게 전가하려는 행위를 보일 것으로 예상된다. 계량분석 결과 금융기관은 금리에 민감하게 반응하는 대출보다는 예금으로 비용의 전가를 시도할 것으로 추정되었다. 그리고 부보대상예금의 상대적 비중이 고자산계층보다 저자산계층에서 높다는 가계자산 포트폴리오의 특징으로 인해 특별예금보험료 부과는 저자산계층에게 보유자산에 대비하여 상대적으로 높은 손실분담구조가 될 수 있음을 시사한다.

• 한국노년학
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• 제41권2호
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• pp.253-270
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• 2021

본 연구는 세대 간 거주근접성이 성인자녀가 중고령부모에게 제공하는 경제적 자원이전과 어떠한 관련성이 있는지, 세대간 거주근접성과 경제적 자원이전의 관계가 자녀의 성별에 따라 차이가 나타나는지 살펴보았다. 자녀 본인 뿐 아니라 형제자매의 거주근접성 역시 고려되었다. 미국 등 국외 선행연구는 근거리에 거주하는 형제자매가 제공하는 도구적 지원을 보완하기 위해 원거리에 거주하는 자녀의 경제적 지원수준이 높을 것으로 보았다. 데이터는 한국고령화연구패널 5차(2014)자료를 활용하였으며 연구대상은 부모의 연령이 60세 이상이고 자녀의 연령은 35세에서 55세 사이로 부모가 자녀와 동거하는 경우 분석에서 제외되었다. 부모의 경우 부부가구이거나 배우자와 사별한 독거가구로 구분하였다. 고정효과모형과 확률효과모형으로 가족내 분석을 실시하였고 연구결과는 다음과 같다. 첫째, 부모와 30분 이내 거리에 거주하거나 혹은 1시간 이상 2시간 이내 거리에 거주하는 경우 아들의 경제적 지원액이 딸보다 많았다. 둘째, 선행연구 결과와 달리, 형제자매를 포함하여 모든 자녀가 부모와 1시간 이상 거리에 거주할 때 아들과 딸 성별의 구분 없이 경제적 지원액이 높았다. 세대간 거주근접성과 경제적 자원이전의 관련성은 배우자와 사별한 1인가구 부모가 경제적 지원의 수혜자인 경우 나타나지 않았다.

• 한국신뢰성학회지:신뢰성응용연구
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• 제2권2호
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• pp.99-112
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• 2002

Risk financing is defined as the methods applied to fund risk treatment and the financial consequences of risk. It is a major component of the transfer of risk and the retention of risk which are, in turn, parts of the risk treatment process. This study applied the general guidelines on risk financing to product liability risk. Product liability risk occurs when potential defects in the process of design, production, and distribution lead to accidents resulting in fatal, financial, and environmental loss. Risk on product liability may be financed in many different ways, each of which may be used singularly or in combination. The most popular and recommendable way suggested in the guidelines is the retention or use of reserves, transfer, credit or insurance.

• KDI Journal of Economic Policy
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• 제39권1호
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• pp.41-82
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• 2017

This paper studies the risks associated with local finance in Korea by identifying the financial status of each local government, including the financial burdens of PPP projects, and examined governmental future burdens related to PPP projects. We reviewed all fiscal burdens associated with projects, such as, for BTL (Build-Transfer-Lease) types of projects, facility lease and operating expenses, and, for the BTO (Build-Transfer-Operate) types of projects, construction subsidies that are paid at the construction stage, MRG (Minimum Revenue Guarantee) payments and the government's share of payment. Furthermore, we compared the annual expenditures of local governments on PPP projects against their annual budgets and checked if the 2% ceiling rule could be applied.

• 한국IT서비스학회지
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• 제20권3호
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• pp.87-101
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• 2021

Since the introduction of block chain technology, its potential use in financial service area have been increasing, and financial firms are seeking ways to take advantage of the benefits of it. The purpose of this study is to present an approach to prioritize block chain-based services for bank. Toward this, we picked out potential financial services through focus group interview and derived the criteria that can be used in evaluating the priorities of block chain-based banking services in the same way. Then, we propose an analytic hierarchy process model to help decision makers prioritize the banking services while considering multiple criteria of technology issues, governmental regulations in the financial industry, cost, managerial issues, customers' needs, and the business opportunity for the bank. By using the analytic hierarchy process model, we can estimate the weighting coefficients to be assigned to each criteria and determine the order of priority in determining the best block chain-based service for the case study bank. The results show that banking login authentication would be forefront service, followed by money transfer, document notarization, and trade financing service in the order, and the trade financing could be most important service in terms of the business profitability for the bank in the future.

• Asia pacific journal of information systems
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• 제25권3호
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• pp.445-472
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• 2015

Although knowledge transfer between two different parties occurs in IS development projects, the majority of prior studies focused on knowledge transfer from IT consultants to clients. Considering two parts of knowledge transfer in IS development projects, we must consider both 'where knowledge is transferred from' and 'where it is transferred to'. Therefore, in this study, we attempt to describe two different routes of knowledge transfer, such as knowledge transfer from an IT consultant to a client and knowledge transfer from a client to an IT consultant. In this regard, we have examined the effect of two different routes of knowledge transfer on system implementation success in IS development project. Specifically, we adopted the knowledge stock-flow theory to examine the causal relationship between IT consulting firms and clients in terms of knowledge transfer and eventual system implementation success. Survey data collected from 213 pairs of individuals (both clients and IT consultants) were used to test the model using three different analytic approaches such as PLS (partial least squares) and two types of mediated regression techniques. We found that knowledge transfers partially mediated both the relationships between IT consultants' IT skills (project members' business knowledge) and system implementation success. Furthermore, the effects of each knowledge transfer were distinguished by depending on the types of system, such as ERP or groupware. Our attempts have significant implications for both research and practice given the importance of effective knowledge transfer to IT consulting.

• 복식문화연구
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• 제24권2호
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• pp.248-262
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• 2016

Most Korean companies in the fashion industry are SMEs, and the role of the CEO and management ownership is important for enhancing the firm's competence and developing strategies. The study aims to examine the effect of management ownership on company financial growth. In particular, the study focuses on the moderating effect of company age and size on Korean fashion SMEs' financial outcomes. Financial data based on company financial statements from 2012 to 2014 was collected by the Data Analysis, Retrieval and Transfer System of Korea's Financial Supervisory Service. A total of 295 companies' (domestic fashion businesses) data was analyzed by the bootstrap method. The median sales value in the financial year 2014 was 47,492,403,958 KRW, and the company size was divided by it. The companies were in business for an average of 20 years. According to the results, the management ownership had a negative effect on Compound Annual Growth Rate (CAGR) for the three-years, and the relationship between the two variables was moderated by company age. Additionally, the interaction effect of management ownership and company age on 3-CAGR was also moderated by company size. When the companies had spent only a few years in business, a negative effect of management ownership for small firms and a positive effect of management ownership on financial growth for medium firms were found. These results suggest that small companies starting business need to manage their company governance structure to make flexible decisions, and after retaining financial growth, the companies can expand their businesses based on strong ownership.