• 재무관리연구
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• 제20권1호
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• pp.1-27
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• 2003

본 연구의 목적은 신규공개기업의 공모가격 결정 시 이미 자본화된 무형자산과 자본화되지는 않았으나 미래 초과수익의 창출과 관련이 있다고 생각되는 유사(類似)무형자산이 신규공개 기업의 공모주에 대한 공모가격 결정과 시장가격 형성에 있어 어떠한 역할을 하는지를 실증분석하는 것이다. 실증분석을 위해 1992년과 1998년에 걸쳐 신규공개를 한 거래소 시장의 125개 기업을 대상으로 연구를 시도하였다. 회귀분석결과, 광고비는 주간사회사나 발행회사가 공모가격 결정 시 유의한 영향을 미치지 못하는 것으로 나타나고 있으며 상장이후 공모주의 시장가격 형성에도 큰 영향을 미치지 못하는 것으로 나타나고 있다. 이에 비하여 연구개발비나 인적자원과 관련된 지출은 최종공모가격을 결정하는 데 중요한 역할을 하고 있으며 상장이후 시장가격 형성에도 유의한 영향을 미치는 것으로 나타나고 있다. 자본화된 무형자산의 경우 최종공모가격을 결정 시 거의 무시되는 것으로 나타나고 있으나 시장가격 형성 시에는 큰 역할을 하는 것으로 나타나고 있다. 영업권의 창출과 관련이 있는 초과수익의 경우, 공모가격 결정 시에는 유의하게 공모가격에 반영되기는 하나 상장이후 형성된 시장가격에 반영된 정도와 비교할 때 그 크기가 적은 것으로 본 연구의 실증분석 결과는 보여주고 있다.

• 무역상무연구
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• 제33권
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• pp.121-144
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• 2007

The International Chamber of Commerce has been the world's leading organization in the field of international commercial dispute resolution. Established in 1923 as the arbitration body of ICC, the International Court of Arbitration has pioneered international commercial arbitration as it is known today. The ICC International Court of Arbitration is the world's foremost institution in the resolution of international business disputes. While most arbitration institutions are regional or national in scope, the ICC Court is truly international. The purpose of this paper is to examine their advantages and to introduce main contents provided in ICC Rules of Arbitration as follows; First, before the actual merits of the case can be addressed, the Arbitral Tribunal must first draw up the Terms of Reference. The Terms of Reference should include the particulars listed in the ICC Rules. Apart from the full names and description of the parties and arbitrators, the place of arbitration and a summary of the parties' respective claims, they contain particulars concerning the applicable procedural rules and any other provisions required to make the Award enforceable at law Second, the Scrutiny is a fundamental feature of ICC arbitration and is one that distinguishes it from the other major international arbitration rules. The scrutiny system has two aspects ; the first is to identify or modify the defects of form, while the second is to draw the arbitrators' attention to points of substance. Third, as soon as practicable, the Court fixes an advance on costs intended to cover the estimated fees and expenses of the arbitrators, as well as the administrative expenses of ICC. Specially, the advance on costs fixed by the Court shall be payable in equal shares by the Claimant and Respondent. Finally, the parties are also free to select the arbitrator or arbitrators of their choice. The Court or the Secretary General confirms arbitrators nominated by the parties. Taking a step forward, to upgrade the quality of the award of KCAB, it is desirable to consider how to incorporate the main contents of the ICC Arbitration into Korea Commercial Arbitration Rules.

• 한국항해항만학회지
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• 제44권5호
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• pp.414-422
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• 2020

In this study, an empirical analysis of 55 ship finance cases executed by a specific ship finance bank from 2009 to 2016 during the recession period was conducted. The purpose of this study was to find the factors affecting changes in the debt performance of Korean shipping companies. The main factors were the loan nature (investment purpose, loan-to-value (LTV), syndicated loans, loan terms, put-option, balloon, and spread), financial nature (total assets turnover, net profit-to-sales ratio, debt ratio, quick ratio, total borrowing, bonds payable to total assets, interest expenses-to-sales ratio, debt service coverage ratio (DSCR), and total assets), and the company nature (company age, chief executive officer's (CEO's) shares, and listing status). In this study, the factors affecting the debt repayment capability of domestic shipping companies (loan nature, financial nature, and company nature) were verified. The credit rating was used to measure the dependent variable, debt repayment ability. The variables of investment purpose, put-option, balloon, and spread in the loan nature, debt ratio in the financial nature, and the CEO's shares and company age in the company nature were found to be significant.

• 보건행정학회지
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• 제22권1호
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• pp.29-48
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• 2012

The purpose of this study is to analyze medical expenses by decedents in their last year of life and compare them with those by survivors during the year 2008. This study is conducted firstly in Korea, except some studies focusing on medical cost of decedents from specific diseases. To study this, national health insurance(NHI) claims data was used with medicaid claims data. The study group(decedents) was selected from the insurance entitlement file who were dropped out from January to December of 2008. The control group(survivors) was selected from the entitlement file by stratified sampling with keeping age-sex composition of the study group. The medical expenses of decedents during one year before death were measured and compared with those of survivors by sex and age. And the medical expenses were analyzed by causes of death, and also the expenses were examined by each item of medical services. On average, the medical expense amounted to 11 million Korean Won per decedent during their last year of life in 2008. The medical expense per decedent was 9.3 higher than that of survivor. The death-related expense of under the age 35 was about 16 million Won, compared with 4 million Won in the case of over the age 95, in average. The death-related expense is higher in younger ages. This means that more medical resources are put in to save life in younger ages. Total death-related expenditure took 8.3 percent in total NHI expenditures. Of the death-related medical expenses, the largest one was injection-related cost which shares twenty five percent, and the second largest one was hospitalization charges, and then the third one was surgery cost. The results of this study suggested that we should pay attention to the medical expenses in the last of year of life when we study health care expenditure in Korea. In addition, we have to deliberate health care policy to cope with medical expenditures before death in more efficient way.

• 대한안전경영과학회:학술대회논문집
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• 대한안전경영과학회 2003년도 춘계학술대회
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• pp.211-222
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• 2003

The health industry is highly value-added, compared to other industries. The reason is that increase of income growth and the expanded human life expectancy bring about positively needs of products at health industry. This is related with increase in expenses of health care and R&D investment of health industry. After 1995, the share of GDP at drug & biomedical industry is increased. Especially, the share of GDP at biomedical is 0.12% in 1995 1$^{st}$ quarter, but 0.17% in 2002 3$^{rd}$ quarter, 0.24% in 2008. Biomedical's contribution about GDP growth is to jump into 6.01% in 2008. The share of GDP at drug will continuously expand, compared to other manufacture industries. Also, drug's contribution about GDP growth will increase, compared with before. Conclusionally, total shares of GDP at drug St biomedical industry are to increase, compared with before. Also, this health industry's contribution is to expand as value-added industry and increase of sales.

• 가정과삶의질연구
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• 제29권4호
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• pp.205-216
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• 2011

Unequal distribution of shares among children during intergenerational transference of assets has been prevalent in Korea. This study intends to examine whether parental contribution, in the form of a cash gift, is differentiated between the bride's side and the bridegroom's side at marriage and by age group. This pattern may also change according to the generation. Questionnaires were equally distributed to members of three previously delineated age groups: 20' s-30' s, 40's -50's, and 60's and above who are married or have been married at least once and reside in Seoul or Gyeonggi province. A total of 700 questionnaires were analyzed using SPSS and the data were sorted by age group. The results indicate an apparent difference between the husband's side and the wife's side in providing funding for housing at marriage in that a large portion of the funding is provided by the husband's side. Among various funding sources, a cash gift from the couple's parents appears to fund the largest portion of the total cost for housing and marriage. Results show that a cash gift from the couple's parents funds a larger portion of housing expenses for younger generations, a phenomenon that becomes more severe and apparent the younger the couple is.

• 대한예방한의학회지
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• 제20권2호
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• pp.27-38
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• 2016

Backgrounds : Taiwan has similar national health insurance (NHI) system for traditional medicine with South Korea. Recently, new quality improvement policies for traditional medicine is being attempted in Taiwan. Objectives : This study aimed to review the Taiwanese NHI system for Chinese Medicine (CM) and introduce quality improvement policies. Methods : Research articles, reports, government publications and year books which handled traditional medicine system and NHI system in Taiwan were searched and collected. The authors analyzed and summarized the contents in a qualitative manner. Results : In Taiwanese NHI system, CM procedures and medication for outpatients are reimbursed through a mix of fee-for-service and global budget payment system. CM shares 4% of total expenditure of NHI in Taiwan. Mostly, the expenses for procedures are reimbursed regardless of disease type, however, in the specialized program for quality improvement, CM doctors have to comply with standard operating procedures (SOPs). Conclusions : Taiwanese NHI system implemented SOP-based new reimbursement system for CM. Yet, the scientific evidences for SOPs are not sufficient, it can be useful references when we develope disease related reimbursement system for Korean Medicine in South Korea.

• 한국건설관리학회:학술대회논문집
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• 한국건설관리학회 2007년도 정기학술발표대회 논문집
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• pp.416-419
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• 2007

국내의경우, 초기 Cost모델 작성을 위한 비용관련 정보의 축적이 체계적으로 이루어지지 않고, 과거에 수행된 유사 프로젝트의 실적데이터에 대한 정보가 부족해 주 기능 대비 비용에 대한 효용성을 명확히 판단하기 어려워 신뢰할 수 있는 대상선정이 이루어지지 않고 있다. 따라서, 본 연구는 과거 수행된 유사 프로젝트의 비용 정보를 축적, 공유, 활용, 학습할 수 있고, VE활동의 대상선정을 위해 준비단계에서 수행되는 Cost모델의 체계적이고 효율적 분석이 가능한 웹기반 'Cost 모델 분석 시스템(Cost Model Analysis System: CMAS)'의 개념적 모형을 제시하고자 한다. 본 연구에서 제시한 Cost모델 분석 시스템의 개념적 모형을 활용하여 실질적인 시스템이 구축된다면 효과적인 VE 수행을 위한 합리적이고 신뢰성 있는 대상선정이 이루어질 것으로 판단된다.

• 한국수자원학회논문집
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• 제40권1호
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• pp.63-72
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• 2007

본 연구의 핵심은 유역별 통합관리에 필요한 재원을 중앙과 지방정부 그리고 유역내의 지자체간에 어떠한 기준으로 분담하느냐를 다루는 것이다. 이를 위하여 본 연구에서는 재원의 배분을 유역 내의 이수, 치수, 수질개선에 따른 분담원칙과 이를 현실적으로 적용할 공통기준과 개별기준을 설정하고, 설정된 기준에 대한 가중치를 계층적 의사결정기법을 통하여 산정하였다. 재원분담 방안을 유역별로 적용한 결과, 합리적인 재원의 조달 방법이 유역별로 매우 상이함을 발견하였다. 한강과 영산강 섬진강 유역은 개별기준과 수익자 부담원칙에 충실한 부담금적 성격이 타당한 반면, 낙동강과 금강유역은 공통기준과 부담능력에 충실한 조세적성격의 재원배분이 합리적임을 발견하였다.

• 한국콘텐츠학회논문지
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• 제19권8호
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• pp.473-482
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• 2019

사회적인 삶의 인식 변화로 인해 사람들의 여가활동이 증가되었다. 여행과 캠핑문화의 발전으로 캠핑카가 인기를 얻고 있다. 하지만 경제성과 사용성의 어려움으로 캠핑카의 구매 및 렌트가 쉽지 않고, 제공자 또한 많지 않아 캠핑 인구에 비해 이용객이 많지 않다. 그래서 공유 서비스를 접목시켜 캠핑카 서비스 방안에 대한 연구를 하고자 한다. 이 연구를 통하여 캠핑카의 합리적인 사용성과 경제성을 고려한 공유의 개념으로 일상속에서 사용할 수 있는 캠핑카 공유서비스를 제공하고자 한다. 본 연구는 국내외 문헌자료 및 인터넷 자료를 참고하여 공유 서비스 및 캠핑카의 개념과 특성 및 현황을 분석하여 공유 서비스를 적용한 캠핑카 활용의 기초자료를 제공하고자 하였다. 또한 공유 차량과 캠핑카의 사례조사를 통하여 현재 공유차량의 시장과 소비자 인식을 파악하였다. 연구 결과 P2P와 B2C, 렌트 회사 및 개인을 통합 연결하여 공유하는 A2P(All to People)서비스 디자인을 도출하였다. 주차 공간의 자율성과 사용자가 원하는 장소와 시간에 이용 가능한 자신만의 공간이 생겨나는 것이다. 본 연구는 현대인들의 일상 속에서 캠핑카를 쉽게 접하고 경험할 수 있는 캠핑 혹은 이색적인 이동형 공간 서비스 디자인이다. 사용자의 경제적인 면인 유지 및 관리비의 부담을 덜어 줄 것이며 또한 픽업, 반납이 자유로워 서비스가 사용자에게 다가가는 사용자 중심이 될 것이다. 이 공유 서비스 디자인을 통하여 다양한 여가 활동의 문화가 생겨날 것이며 또한 캠핑카 산업의 활성화에 크게 기여할 것이다.