• 가족자원경영과 정책
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• 제13권4호
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• pp.95-114
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• 2009

This study compared demographic, economic and career characteristics between a traditional retirement group and a gradual retirement group. From the 2005 Korean Retirement and Income Study (KReIS), 780 traditional retirees and 265 gradual retirees were selected. A t-test, chi-square test and logistic regression analyses were completed. The findings of this study were as follows: First, there are gender and age differences between the traditional retirement group and the gradual retirement group. The gradual retirement group has a high proportion of male workers and older workers compared to the traditional retirement group. Second, members of the traditional retirement group have more income, more assets and less debt than members of the gradual retirement group; therefore, their financial structure is comparatively stable. Third, there is a large percentage of blue-collar workers (e.g., technical service, repair, operatives) in the gradual retirement group. Members of the gradual retirement group had worked for a shorter period during their career and had a lower wage rate than members of the traditional retirement group. Finally, male workers who are in their 60s and 70s, who do not have a public transfer income but have a higher level of career income, and are older when they end their career, are less likely to retire gradually. As they also have a higher level of debt, the probability of these workers selecting a gradual retirement route is high.

• 산업융합연구
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• 제17권4호
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• pp.15-20
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• 2019

증강현실은 카메라에 보인 현재 모습에, 중첩된 대상의 정보를 인지하는 방식으로 문화, 교육, 군사, 의료 등 다양한 분야에서 그 콘텐츠가 활용되고 있다. 특히 전시나 어린이 교육 콘텐츠는 이미 다양한 방식으로 제작되고 있다. 이러한 증강현실을 활용하여 문화재를 가상으로 구현하고 정보를 전달하는 콘텐츠를 개발하였다. '갈기비AR'과 '장영실의 발명품AR'을 통해 접근하기 어려운 문화재를 눈앞 가까이에서 경험 하도록 해준다. '갈기비AR'은 3D 블록 형태로 체험 콘텐츠를 제공함으로서 문화재 구조에 대해 손쉽게 알 수 있도록 한다. '장영실의 발명품AR'은 물체를 확대, 축소, 회전하며 함께 사진을 찍어 문화재를 보다 밀접하게 살펴볼 수 있도록 하였다. 바닥면을 인식하는 ARCore로 '갈기비 AR'는 증강된 화면 속에 비석을 위치하여 블록을 할 수 있게 한다. 측우기, 해시계, 물시계, 앙부일구를 손앞에 바로 보는 것과 같이 구현하여 체험자에게 사실감을 더 주고자 하였다. 문화재를 널리 알리기 위한 콘텐츠이며 문화재의 체험 콘텐츠를 통해 문화유산의 향유를 증대하고자 한다. 문화재 정보가 대중적으로 확산할 수 있도록 하는 데 제작되는 콘텐츠 기획에 도움이 되는 연구 자료이길 기대한다.

• 한국조경학회지
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• 제35권4호
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• pp.81-89
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• 2007

Urban landscape represents a city's internal identity as well as external form. Therefore, urban landscape and image planning has to involve marketing strategies to deliver the economic growth and regional revitalization through recreating the environmental and cultural value of the city. This study intends to develop practical city image management programs as city marketing tools which consider opinions of local authorities, related experts, and residents. To achieve this purpose conjoint analysis was applied on three components which symbolically reflects features of assets and resources in Anseong. This study can be summarized as follows: 1. The first consideration for Lake Geumgwang is to develop farm experience Programs on waterside fields. 2. The rot consideration for Bauduki Festival is to make efforts for public relations(PR) to be able to merchandise festival-related goods and develop unique products. 3. The first consideration for Anseong Grapes is to build leisure-oriented theme parks for local farm products. This study is meaningful to develop the efficient and quantitative management method of city image for marketing. The integrated approach to the management programs to reflect opinions of local policies, experts and citizens is expected to become a useful foundation in studying city images and marketing.

• 한국IT서비스학회지
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• 제9권1호
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• pp.27-42
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• 2010

Recently, many organizations are actively adopting Enterprise Architecture (EA) as a methodology to manage IT assets and build IT-based business system. However, most existing studies on EA have focused on the adoption stage of EA. Now the research concerning effective management and utilization of EA after adopting EA is keenly required. This study intended to empirically examine how the role of EA operating unit and the EA utilization capability of organizational members impact on EA performance at the post-adoption stage of EA. Based on Resource Based View (RBV), this study proposed the model and the hypotheses describing that the impact of the role of EA operating unit on EA performance is mediated by the EA utilization capability of organizational members. In order to test the hypotheses, the field survey whose respondents were seventy four Korean public agencies which have adopted EA was conducted by means of questionnaire. Data analysis was done with partial least square (PLS), which is a structural equation modeling (SEM) technique that uses a component-based approach to estimation. The results of the empirical analyses showed that the organizational operation ability of EA operating unit significantly influenced EA performance via the EA utilization capability of organizational members, but that EA education and training performed by EA operating unit did not. The results of this study provided a lot of theoretical and practical implications regarding EA management activities at the post-adoption stage of EA to enhance EA performance.

• 무역상무연구
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• 제61권
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• pp.273-302
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• 2014

Project finance ("PF") is a method of raising long-term debt financing based on lending against the cash flow generated by the project alone. Project finance is a nonrecourse or limited recourse financing structure against the sponsors(or the investors). The debt terms in a project finance are not based on the creditor's credit support or on the value of the assets of the project. Lenders rely on the future cash flow to be generated by the project for debt repayment and interest, rather than the value of the project or the credit ratings of the sponsors. The non-recourse or limited recourse financing usually prompt potential project finance lenders to assess carefully all possible risks that might arise in a project to ensure that those risks are mitigated and controlled. In this respect, project finance is a opposite financing method of corporate finance. Project finance has rapidly grown over the last 20 years due to the worldwide process of privatization of public sector and development of natural resources. Global project finance volume reached the record USD 406.5 billion in 2011. In 2012, however, Global project finance volume dropped 6% to USD 382.3 billion. Infrastructure overtook Energy to lead all sectors with USD 113.6 billion. It is generally recognized that there are more and higher risks in project finance compared with corporate finance. Project finance is exposed to commercial risks as well as political risks. The main commercial risks are completion risks, environmental risks, operating risks, input supply risks, revenue risks, etc, and the main political risks are currency convertibility and transfer risks, expropriation risks, war and civil disturbance risks, risks of breach of government concession agreement, etc. Completion risks include permits risks, risks relating to the EPC Contractor, construction cost overrun, delay in completion, inadequate performance on completion, etc.

• 디지털융복합연구
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• 제14권12호
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• pp.111-120
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• 2016

외국회계감독기구인 PCAOB(Public Company Accounting Oversight Board)는 PCAOB 등록 회계법인에 대해 직접 해당국가에 방문하여 해당법인에 대한 감리를 수행한다. 국내 회계법인이 PCAOB에 해당 감사인이 등록할 경우에 국내뿐만 아니라 국외의 회계감독기구로부터 직접 품질관리 감리를 받을 가능성이 있으므로 자신의 감사와 관련된 품질시스템을 보다 더 세심하게 관리하게 될 것이다. 본 연구는 감사보수를 감사품질의 대용치로 하여 실증분석을 수행하였다. 본 연구의 가설검정을 위하여 회귀분석을 실시한 결과, 외국회계법인 제휴유무, 기업규모, 위험자산, 부채 레버리지, ROA, 그리고 주식시장관련 변수를 통제한 후에도 PCAOB 등록은 추가적으로 종속변수인 감사보수에 유의미한 설명력을 보였다. 이러한 결과는 외국회계감독기구인 PCAOB에 등록한 감사인은 그렇지 않은 감사인들 보다 양호한 감사품질을 제공할 것이라는 본 연구가설을 지지하며 향후 감사품질관리와 관련한 제도에 시사점을 준다고 하겠다.

• 한국전자거래학회지
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• 제22권2호
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• pp.99-121
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• 2017

모든 영역에서 조직의 디지털 자산을 보호하기 위해, 보안 규제를 강제하고 있는 추세이다. 문제는 조직 내의 보안 통제장치 가운데 투입된 노력이나 보안 수준을 외부에서 확인할 수 없는 통제장치가 존재한다는 것이다. 이 논문에서는 확인할 수 없는 통제장치가 존재하는 경우, 합리적인 보안 수준이 무엇인지 불완전 계약이론을 적용하여 분석하였다. 이를 위해, 확인할 수 없는 통제장치를 무시하는 경우의 비이성적 규제(naive standard)와 모두 확인할 수 있다고 가정할 경우의 완전정보하의 규제와 비교 분석하였다. 결과는 통제장치의 구성에 따라 달라졌다. 우선 평형구성(parallel configuration)하에서는 완전정보하의 규제와 최적규제가 동일하였으며, 순차구성(serial configuration)하에서는 최적규제 수준이 낮아야 하며, 다른 비교대상 규제와는 차이를 보였다. 최적구성(best shot configuration)하에서 확인가능한 통제장치가 비용 효율성이 높은 경우, 흥미롭게도 비합리적 규제가 최적규제수준과 동일한 것으로 나타났다.

• 한국주거학회논문집
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• 제18권5호
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• pp.73-84
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• 2007

Permanent rental housing, the construction of which was strongly financed by the central government, is regarded as a social housing for those who fall within the lowest income bracket. Differing from "public rental housing", offered to tenants for sale after a five year rental period, this type of housing is intended for rental use on a long-tenn basis. At present, about 190,000 permanent rental housing units exist in Korea. According to a statistics, 15.6% of its residents did not pay their management fee and rental payment in 4 or more months in 2005, which places stress on the housing management. Based on the "eviction condition" stipulated in the tenancy agreement for permanent rental housing, a householder owning assets or a vehicle which is not used as his means of living, who is overdue with his management fee and rental payment for a long time, may be evicted from the house. However, there are many conflicts and problems between administrators/housing managers and residents in the process of enforcing this regulation. The purpose of this study is to explore the key issues associated with the present situation and the reasons why so many management fee and rental payment for permanent rental housing are overdue. For the purpose of research, data were collected from 10,990 permanent rental housing residents nationwide via a questionnaire survey in February 2007. One third of the respondents had an experience of more than 2 months overdue since they have moved in current residence. For further analysis, the respondents were divided into three groups, based on their working ability. The major finding showed that the group of respondents who have working ability required a more practical plan, such as employment, to have a sustainable life, while the other group of no labor force indicated a need for more housing allowance from the government. To suggest more specific alternatives for the subject of housing payment overdue, further comparison study should be performed between the residents of permanent rental housing and other low income tenants in private housing sector.

• KDI Journal of Economic Policy
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• 제36권3호
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• pp.61-93
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• 2014

본 연구는 구조추정을 포함한 다양한 분석방법으로 온비드에서 진행된 승용차 공매자료를 분석하여 낙찰가에 영향을 주는 여러 요인과 그 특성을 파악하였다. 또한 분석 결과를 바탕으로 온비드에서 판매자수입을 극대화할 수 있는 공매방법에 대해 논의하였다. 온비드는 공공기관에서 자산을 처분할 때 이용되고 있는 인터넷 입찰시스템이므로 온비드 입찰시스템의 최적 설계는 국내 자산처분시장의 효율성 제고에 중요하다. 주요한 분석 결과는 다음과 같다: (ⅰ) 온비드 승용차 공매에서 입찰자들의 정보구조는 독립적인 사적가치모형과 가장 부합한다; (ⅱ) 캠코 공매에서는 이용기관 공매보다 입찰자 수가 적고 감정평가금액 대비 낙찰가율이 낮았다; (ⅲ) 이용기관 공매 중 2인 이상 유효한 입찰자가 있을 경우에만 유효한 입찰로 인정하는 공매에서는 입찰자 수가 적고 입찰자들의 사적가치가 낮았다; (ⅳ) 이용기관 공매에서 최저입찰가를 실제보다 5%, 10% 혹은 20% 올려 설정한 모의실험에서 판매자수입은 감소하였다.

• 농업과학연구
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• 제28권2호
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• pp.147-161
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• 2001

Efficiency and competitive power in agribusiness management has became important issue due to the rapid changes in farming environment under new WTO agreement. To increase competitive power, small-sized petty farm should be restructured to be specialized large-scaled farming system. Trust farming corporation(TFC) has been introduced to increase farm productivity and competitive power through large scale farming system and refined management skills. Eventually, TFCs are expected to revitalize rural economy. TFCs are increasing in numbers, but they are unsatisfactory in quality often with insolvent operations. The typical problems with TFCs are internal conflicts among members, lack of management abilities and incentives, inefficiency in machinery use, and insolvent operations. The self effort by members and legal-institutional assistance can alleviate the negative factors against the rational for cooperative management and sustain TFCs. This study identifies the management problems of TFCs. To provide the methods for increasing management efficiency, improving rational management skills, and hence to help revitalizing the rural economy with competitive power, 20 TFCs in Nonsan County is surveyed. The major findings are as follows; 1) According to the survey result of 20 trust farming corporations, investments on the accumulation of knowledges and information, accounting management, machinery management are required due to the present lack of management/accounting ability. There also exist problems associated with revenue sources, labor uses, and public recognition. To increase management efficiency under current situation, corporations should import active business plans with expanding farming execution and off-farm season business. 2) Based on the result of corporations' business analysis, more than 50% of the corporations were not able to provide profit dividends to the members. It suggests that trust farming corporations need appropriate and stable revenue sources to sustain business. It is also required that corporations should reduce their excessive expenditure on fixed assets. 3) Theoretical amounts of consignment fees for tillage operation, planting, and harvesting were found to be 338,874 won, 216,596 won, and 332,318 won, respectively. Although actual levels of fee are 110%~120% of these theoretical levels of consignment fee, corporations' expected fee levels could not be acheived because of competency of consignment market.