• Management & Information Systems Review
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• v.35 no.1
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• pp.189-206
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• 2016

It was required to attach the documents on the details of external audit including the number of the participants in external audit, audited parts and audit times under the Article 7-2 on the audit report to the accounting audit report from 2014 in accordance with the amendment to the Act on External Audit of Stock Companies. This study aim to calculate the audit fee based on the estimated cost of service calculation of the government contribution agencies by reflecting the implementation of the revised external audit. This study calculated the audit fee for the target company (a listed company assumed to have no internal control risks and relevant audit risks for unqualified opinion in the previous year, 100 billion won of total amount of asset, manufacturing company in the previous year and preliminary client request) by putting together four items of expenditure including employment costs, expenditure, general management expenses and profit in accordance with the calculation system of cost of service under the State Contract Act. Then, it used the data collected from the documents on the details of the revised external audit after requesting estimation on the target company with the estimated cost to Big-4 accounting firms to identify the participants and times of the accounting audit. The employment costs applied 150% of participation rate of the base price of employment costs for the academic research service cost in 2014, the expenditure used the average value of accounting firms of corporate business management analysis of the Bank of Korea (2013), the general management expenses applied 5% of the general management rate of service business under Article 7-1 of the Enforcement Rule of the Act on Contracts to which the State is a Party and the profit applied 10% of profit rate of service business under Article 7-2 of the Enforcement Rule of the Act on Contracts to which the State is a Party. Based on the calculation of the estimated costs by applying the above, the audit fee was estimated at 50,617,769won. Although the result is not the optimal audit fee, it may be used as a basic scale to compare the audit fees of companies without criteria. Also, such amendment to the Act on External Audit of Stock Companies may improve independence of auditors and transparency of the accounting system rather than previous announcing only the total audit times.

• Journal of Service Research and Studies
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• v.13 no.1
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• pp.108-126
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• 2023

This study explored the sustainability of a blockchain-based cultural art performance video platform through the construction of Gyeonggi Art On, a new media art broadcasting station in Gyeonggi-do. In addition, the technical limitations of video content transaction using block chain, legal and institutional issues, and the protection of personal information and intellectual property rights were reviewed. As for the research method, participatory observation methods such as in-depth interviews with developers and operators and participation in meetings were conducted. The researcher participated in and observed the entire development process, including designing and developing blockchain nodes, smart contracts, APIs, UI/UX, and testing interworking between blockchain and content distribution services. Research Question 1: The results of the study on 'Which technology model is suitable for a blockchain-based performance video content distribution public platform?' are as follows. 1) The blockchain type suitable for the public platform for distribution of art performance video contents based on the blockchain is the private type that can be intervened only when the blockchain manager directly invites it. 2) In public platforms such as Gyeonggi ArtOn, among the copyright management model, which is an art based on NFT issuance, and the BC token and cloud-based content distribution model, the model that provides content to external demand organizations through API and uses K-token for fee settlement is suitable. 3) For public platform initial services such as Gyeonggi ArtOn, a closed blockchain that provides services only to users who have been granted the right to use content is suitable. Research question 2: What legal and institutional problems should be reviewed when operating a blockchain-based performance video distribution public platform? The results of the study are as follows. 1) Blockchain-based smart contracts have a party eligibility problem due to the nature of blockchain technology in which the identities of transaction parties may not be revealed. 2) When a security incident occurs in the block chain, it is difficult to recover the loss because it is unclear how to compensate or remedy the user's loss. 3) The concept of default cannot be applied to smart contracts, and even if the obligations under the smart contract have already been fulfilled, the possibility of incomplete performance must be reviewed.

• The Korean Journal of Franchise Management
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• v.2 no.1
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• pp.173-199
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• 2011

A franchisee has to depend on the overall system, such as knowhow and management support, from a franchisor in the franchise system and the two parties do not start with the same position in economic or information power because the franchisor controls or supports through selling or management styles. For this, unfair trades the franchisor's over controlling and limiting the franchisee might occur and other side effects by the people who give the franchisee scam trades has negatively influenced on the development of franchise industry and national economy. So, the purpose of this study is preventing unfair trade for the franchisee from understanding the causes and problems of dispute between the franchisor and the franchisee focused on the dispute cases submitted the Korea Fair Trade Mediation Agency and seeking ways to secure the transparency of recruitment process and justice of franchise management process. The results of the case analysis are followed; first, affiliation contracts should run on the franchisor's exact public information statement and the surely understanding of the franchisee. Secondly, the franchisor needs to use their past experiences and investigated data for recruiting franchisees. Thirdly, in the case of making a contract with the franchisee, the franchisor has to make sure the business area by checking it with franchisee in person. Fourthly, the contracts are important in affiliation contracts, so enacting the possibility of disputes makes the disputes decreased. Fifthly, lots of investigation and interests are needed for protecting rights and interests between the franchisor and franchisee and preventing the disputes by catching the cause and more practical solutions of the disputes from the government.

• Korean Journal of Construction Engineering and Management
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• v.7 no.6
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• pp.99-111
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• 2006

Of the numerious dispute resolution methods, Alternative Dispute Resolution(ADR) is the most highly recommended approach for the guarantee bond-related dispute. In reality, however, claims were not resolved satisfactorily through ADR because of the lack of reference materials for negotiation, thus those were frequently had to be resolved through litigation. The above fact implies that, it is required to seek an efficient way to resolve the bond-related claims prior to they progress to litigation. This research paper intensively investigated judicial precedents of 232 cases with regard to construction bond-related disputes that observed during the analysis period(2000-2004). According to the summary statistics, it turned out that litigation were time consuming and potential economic loss was tremendous; on average, it takes 1067 days(the longest case was 1965 days) for dispute resolution. It suggests that litigations should be discouraged considering the magnitude of potential loss of stake holders. Research results revealed that there are some significant differences between categories in some variables affecting to the rate of winning; i) the number of lawsuit deputies of a plaintiff (in the 1st trial), ii) dispute locations (in the 1st and 3rd trials), iii) contract price (in the 1st trial), iv) contractors' operating capability (in the 1st and 2nd trials). For the rest of variables, significance level between categories was too low for preparing efficient improvement plan. Despite the important implications drawn from the analysis, this research has limitation due to the several reasons such as data structure, the depth of Information, etc. Therefore, more systematic research should be followed in the future.

• The Korean Society of Law and Medicine
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• v.10 no.2
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• pp.253-286
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• 2009

Die $\ddot{a}$mrztliche Behandlung des Patienten durch den Arzt geschieht im Rahmen eines Rechtsverh$\ddot{a}$ltnisses. Das Arzt-Patienten-Rechtsverh$\ddot{a}$ltnis stellt regelm$\ddot{a}$ssig der Arztvertrag oder Behandlungsvertrag dar. Arzt und Patient schliessen einen Arztvertrag ab. Grunds$\ddot{a}$tzlich verbindet der Arztvertrag die Partner pers$\ddot{o}$nlich. Aber minderj$\ddot{a}$hrige Patienten sind gesch$\ddot{a}$ftsunf$\ddot{a}$hig oder in der Gesch$\ddot{a}$ftsf$\ddot{a}$higkeit beschr$\ddot{a}$nkt. Minderj$\ddot{a}$hrige Patienten verm$\ddot{o}$gen also allein grunds$\ddot{a}$tzlich keine wirksamen Willenserkl$\ddot{a}$rungen abzugeben und somit keine wirksamen Arztvertr$\ddot{a}$ge zu schliessen. Arztvertr$\ddot{a}$ge von minderj$\ddot{a}$hrigen Patienten sind nur bei Einwilligung der gesetzlichen Vertreter wirksam. Vom Abschluss des Arztvertrags ist deutlich die Einwilligung zur Behandlung zu unterscheiden. Die Einwilligung ist kein Rechtsgesch$\ddot{a}$ft. Die Einwilligung durch die Eltern erfolgt nur solange der minderj$\ddot{a}$hrige Patient nicht reif genug ist, die Entscheidung selbst zu treffen. Jugendlicher Patient ist z.B. in der Lage, die Einwilligung selbst zu geben, sofern er Wesen, Bedeutung und Tragweite der Behandlung zu verstehen vermag. Der Vorschriften des KBGB zur Gesch$\ddot{a}$ftsf$\ddot{u}$hrung ohne Auftrag gelten, wenn der Arzt einen Bewusstlosen versorgt. Nach $\S$734 KBGB erfolgt die Gesch$\ddot{a}$ftsf$\ddot{u}$hrung ohne Auftrag dann zu Recht, wenn sie dem Interesse und dem wirklichen oder mutmasslichen Willen des Patienten entspricht. Der Patient kann aus einem Ausland stammen. F$\ddot{u}$r ausl$\ddot{a}$ndische Patienten gilt generell das koreanische Recht. Grunds$\ddot{a}$tzlich sollte man einen des Koreanischen nicht m$\ddot{a}$chtigen Ausl$\ddot{a}$nder nach M$\ddot{o}$glichkeit in seiner Sprache aufkl$\ddot{a}$ren und dann den Arztvertrag abschliessen. Aufgrund der Privatautonomie kann jeder Patient frei entscheiden, ob, mit wem und wor$\ddot{u}$ber er einen Arztvertrag abschliesst. Deswegen ist auch der Wille des Anh$\ddot{a}$ngers vom Sekten und abweichenden Lebensauffassung grunds$\ddot{a}$tzlich zu ber$\ddot{u}$cksichtigen. Zum Beispiel handelt der Zeuge Jehovas auf eigene Gefahr, wenn er eine notwendige Behandlung ablehnt. Aber die Freiheit, eine gebotene Behandlung abzulehnen, kann in Konflikt mit dem Schutz des minderj$\ddot{a}$hrigen Patienten gelangen. Sobald die sektiererische oder abweichende Haltung droht, einen minderj$\ddot{a}$hrigen Patienten zu gef$\ddot{a}$hrden, hat das elterliche Sorgerecht einzuschr$\ddot{a}$nken.

• Journal of the Korean Society of Marine Environment & Safety
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• v.27 no.7
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• pp.1038-1043
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• 2021

Guaranteed seafarer wage payment is essential to ensure a stable supply of seafarers. However, disputes over non-payment of wages to seafarers often occur. In this study, an automatic wage payment system was designed using a blockchain-based smart contract to resolve the problem of seafarers' wage arrears. The designed system consists of an information register, a matching processing unit, a review rating management unit, and wage remittance before deploying smart contracts. The matching process was designed to send an automatic notification to seafarers and shipowners if the sum of the weight of the four variables, namely wages, ship type/fishery, position, and license, exceeded a pre-defined threshold. In addition, a review rating management system, based on a combination of mean and median, was presented to serve as a medium to mutually fulfill the normal working conditions. The smart contract automatically fulfills the labor contract between the parties without an intermediary. This system will naturally resolve problems such as fraudulent advance payment to seafarers, embezzlement by unregistered employment agencies, overdue wages, and forgery of seafarers' books. If this system design is commercialized and institutionally activated, it is expected that stable wages will be guaranteed to seafarers, and in turn, the difficulties in human resources supply will be solved. We plan to test it in a local environment for further developing this system.

• Journal of the Korea Society of Computer and Information
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• v.9 no.2
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• pp.69-79
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• 2004

For the successful IT operation outsourcing there need appropriate metrics on which both of the service clients and provider agree. The metrics are used to set up the service level objectives, which are manifested in the service level agreement with price. A study of metrics is necessary for the following reasons: First, most of the metrics used today were introduced in the early years of computers and are not satisfactory to both of the service providers and clients. Second, metrics represent the performance of system components but not end-user satisfaction. Third, because the service provider leads the outsourcing agreement, the objectives are specified more favorable to the provider. The objectives should be based on metrics that both sides fully understand and agree on.

• Korean Journal of Construction Engineering and Management
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• v.15 no.2
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• pp.33-43
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• 2014

Goods, services and construction works needed by central government entities, local government entities, and other public institutions are procured with national budget. For efficient budget execution, Article 9 Paragraph 1 of the Enforcement Decree of the Act on Contracts to Which the State is a Party (hereinafter "State Contract Act") provides for the criteria for determining estimated price. Sub-paragraph 2 of the paragraph provides for the "determination of estimated price by cost calculation". On this legal basis, pricing criteria for the determination of estimated price, based on the project purpose, are announced by responsible authorities. This study analyzes the pricing criteria for technology services and proposes a price calculation methodology that can ensure transparency, as a practical improvement for more rational and efficient budget execution in the public sector.

• Proceedings of the Korean Institute Of Construction Engineering and Management
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• 2007.11a
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• pp.119-122
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• 2007

TRUTEC building, which is located at DMC B block is zone, is just one the office building in Soeul. TRUTEC building is designed by Barkow Leibinger Architeken in Germany, has 5 stories under and 12 stories above and has been finished with the unique three dimensional curtain wall unit. Big trial to make unique elevation succeeded as getting rid of the typical plain curtain wall unit. In addition, aluminum bars are treated by the latest CNC machine in order to achieve 3D section. Construction of curtain wall is highly focused from the moment of contract to keep the schedule because the contract period is 18 months. Regular design meeting and technical meeting between stakeholders including construction manager, designer, engineer, consultant and so on have been held during the construction to minimize the risks from the unique elevation and trial. Step by step mock-up test (design mock-up and visual mock-up on site) has been performed before functional mock-up test.

• 한국사회정책
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• v.25 no.3
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• pp.151-174
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• 2018

This study investigates the issues in relation to the introduction of the fund-based Korean occupational pension, examining the development plans in the members' perspective. The strong drive from Korean government to introduce the fund-based governance seems to be a sort of strategy to expand coverage in occupational pension. It is not logical that the introduction of the fund-based scheme is likely to cause increase in earning rate and, what is more important is to set the conditions to implement the active investment decision. Also, because the introduction of the fund-based scheme may increase possibility of insolvency, it is necessary to strengthen beneficiary protection or funding rule but, in the short term, it is better to focus on funding rule rather than protection scheme. The introduction of the fund-based scheme suggests the direction that members can actively participate in occupational pension, which means that it is possible to operate occupational pension in the direction of intent of the system.