• International Journal of Advanced Culture Technology
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• 제10권3호
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• pp.202-209
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• 2022

This study investigates the association between corporate international diversification and audit fees and audit hours. Korean firms' overseas investment has rapidly increased in recent years and the trend of international diversification is expected to accelerate in the future. Thus, it is important to investigate how auditors respond to globally diversified firms. Our empirical findings show that internationally diversified firms incur higher audit fees and audit hours. This suggests that auditors perceive global diversification as being a higher business risk and require higher external audit fees so that they can decrease audit risk arising from inherent organizational complexity. Further, auditors expand audit procedures to collect more audit evidences, exerting increased audit effort. This study provides empirical evidences that corporate global diversification results in higher audit fees and audit hours. Auditors may refer to these results when planning their audit and determining audit fees and audit hours.

• 한국중재학회지:중재연구
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• 제33권3호
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• pp.31-68
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• 2023

In recent years, French courts have decided to adopt an uncompromising stance in the fight against corruption in international arbitration. While French enforcement/annulment courts were originally conducting a limited review of arbitral awards dealing with corruption allegations on international public policy grounds, they now carry a full re-examination of such awards accepting that a corruption plea be raised for the first time before them and admitting new evidence. What is at stake, in terms of international public policy, is to define the happy medium between, on the one hand, the necessity to preserve the enforceability of international arbitral awards, and, the necessity to fight corruption. This paper presents the evolution of French case law in the past years and makes a critical assessment of the French approach by comparison with other jurisdictions.

• 기술사
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• 제32권3호
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• pp.92-105
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• 1999

With the advent of the information age and the knowledge-based society, human resource development has become a key factor in determining a nation's competitiveness. And technological qualification systems have a direct and significant influence on human resource development. In order to guarantee Korea's continued development as a competitive member of the international community, it is demanded that a Korean Technology Qualification System (KTQS) is to accept international qualification criteria. This study was conducted in order to analysis current movements about the international mutual recognition of Professional Engineer and present problems for introducing APEC Engineer System to KTQS, and also recommend reasonable plans which overcome those. Under the WTO/GATS, the liberalization of trade in professional services will steadily increase. APEC activities to facilitate the portability of qualifications is considered complementary to the WTO movement. If the government attempts to introduce the APEC criteria for university degree requirements, university curriculum standards, programs for continuing professional developments(CPD), and practical, on-site experience. In the standpoints with the recent developments of APEC Engineer agreement on profession qualification, it is important to guarantee that Korean qualifications have a common, international currency. Measures have to be taken to harmonize the qualifications standards for Professional Engineer with those set out by the WTO/GATS movement. Also this will require an increase in the quality of university curriculum and an establishment of CPD. This process will be further enhanced by the organization of APEC Engineer Monitoring committee, Consisting of government officials, professional engineers and university professors. At this committee we can discuss the best strategies to keep our nation's interests.

• 보험의학회지
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• 제27권1호
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• pp.21-23
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• 2008

The 5th revision of Korean Classification of Diseases(KCD) became effective on January 1, 2008. It has reflected the changes made to the tenth revision of International Classification of Diseases (ICD-10) between 1998 and 2005 and the suggestions of academic and related societies in Korea. Two important alterations seem to have a major implication in the insurance industry. One would be the official introduction of a Korean version of International Classification of Diseases for Oncology, third edition(ICD-O-3). The borderline ovarian tumor is classified as a borderline neoplasm, which was classified as a malignant neoplasm in the previous edition of International Classification of Diseases for Oncology. The other would be the appearance of non-C-code malignant neoplasm for the diseases, such as polycythemia vera, newly classified as a malignant neoplasm by the current edition of International Classification of Diseases for Oncology. The National Office of Statistics(NSO) adopted the way of implementation used in the Australian Modification of International Classification of Diseases(ICD-10-AM), instead of assigning them into corresponding C code. Overall, the changes made in this revision doesn't seem to have a serious impact on the insurance industry since it has only reflected updates made to ICD-10.

• 정보학연구
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• 제8권3호
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• pp.159-176
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• 2005

The Purpose of this Article is to analyze the special settlement and electronic settlement system in the international trade. First, Factoring is a fast, easy and flexible way to improve a company's cash flow and generate working capital for the company. Factoring can be short-term or part of an ongoing financing program. New companies can benefit as well, since there is no requirement for a long-term credit history. Second, Forfaiting is a method of trade financing that allows exporters to obtain cash and be free of all risks by selling their medium term receivables on a 'without recourse' basis. Forfaiting can be an alternative to export credit or insurance cover, especially for those transactions in which the export credit agency is not open to a particular country and/or bank. Third, The Bolero System is jointly financed by SWIFT(Society for World International Financial Telecommunications) which handles most of the electronic funds transfer for banks, and the Through Transport Mutual Assurance Association(the TT Club), a mutual insurance association most of whose members are drawn from the Multimodal transport industry or transport intermediaries. Fourth, TradeCard is a payment and settlement system that is an alternative to letters of crdeit. That is, TradeCard is a business-to-business e-commerce infrastructure that enables buyers and sellers to conduct and settle international trade transactions securely over the Internet.

• 산경연구논집
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• 제10권4호
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• pp.7-12
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• 2019

Purpose - The purpose of this study is to analyze the current status of various fusion research journals and its operational strategies, comparing them to those of IJIDB. Research design, data, and methodology - This study focused on the content analysis and strategies of operations for other convergence journals, comparing them to IJIDB in terms of the number of publication journals, publications, academic scope, and the impact factor. Results - IJIDB is relatively new and in its developmental stages compared to other convergence journals. But, IJIDB also shows much promise in that it came second in the field of economic publications of 54 journals in 2017. In order to To elevate IJIDB journal to the top in Korea Citation Index Journals, KODISA should host more international conferences to increase its international recognition levels, develop its managerial functions for increased stability, and open more opportunities for Candidates of Ph.D and Masters degree students to publish for fostering and building potential leaders and innovators. Conclusions - IJIDB is a newly born academic journal. In the future, IJIDB will be able to develop exponentially and be one of the leading journals in the Korea Citation Index by continually learning and developing its operational strategies.

• 무역학회지
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• 제47권4호
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• pp.53-68
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• 2022

It has great significance to estimate CIF-FOB margins of international trade. It certainly helps develop statistics on transport costs of international trade and provides basic data for econometric analysis of transport costs. It also contributes much to our standing the correlation between the margins and trade partners' geographical distance as well as one between the margins and trading products. However, the quality issue of international trade statistics renders it very difficult to derive trustworthy CIF-FOB margin estimates. Utilizing various analytical approaches, this study intended to acquire credible estimates of CIF-FOB margins for Korea's total imports and for country/product specific imports data. Major findings are as follows. First, the average of CIF-FOB margins of Korea's total imports is 7.3% and is generally declining. Second, country level analysis provides credible estimates for CIF-FOB margins of Korea's imports from four partners (Japan, the US, Australia, and Brazil). The differences in margins among these four countries are caused by geographical distance and characteristics of traded products. Third, product level analysis reveals that the margins of gold and passenger vehicles are fairly low while those of primary products tend to be high.

• Journal of Korea Trade
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• 제25권1호
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• pp.112-132
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• 2021

Purpose - This study aims to analyze the international marketing strategies of domestic medical institutions in the international medical market, and to determine whether such strategies increase international market share. With this approach, this study examines the impact of international marketing and social capital on international management performance through global competency and national image. It is hoped that this study can provide some insight on international marketing strategies. Design/methodology - In order to verify the research hypotheses, this study investigates medical institutions based in Incheon, Seoul, Gyeonggi Province, which provides medical services for foreigners. The target population is medical staff and interpreters in charge of administrative work, and a total of 194 copies were collected for 30 days. Of the collected questionnaires, a total of 171 copies were chosen for final analysis, excluding questionnaires with lack of information. Structural equations were used for analyzing the data by employing the R program. Findings - Our analysis suggests that international marketing and global competency performance have an effect on management performance. However, social capital appears to have no effect on global competency and management performance. Originality/value - Given the lack of research on international medical institutions, this study can be useful in the sense that it can help companies improve international marketing performance. Further, global competency was empirically proved to have a strong mediating effect that enhances total effect, while playing a mediating role between international marketing activities and management performance. This study is of great academic value in that it has comprehensively reviewed and systematized existing studies, and conducted empirical studies in the absence of domestic studies.

• 한국산업간호협회지
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• 제10권3호통권36호
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• pp.26-27
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• 2003

• 수도
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• 통권63호
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• pp.100-102
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• 1993