• Journal of Teachers' Pension
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• v.3
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• pp.69-105
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• 2018

저출산과 고령화 이슈는 우리사회의 경제적 문제뿐만 아니라 공적연금의 재정지속가능성 여부와도 맞물려 있다. 실제로 우리나라 모든 공적연금은 사회보험역설(social insurance paradox)이 지속되기 힘든 새로운 도전에 직면하였다. 즉, 재정지속가능성은 제도 내적 연금개혁 혹은 제도 외적 재정지원이 없다면 항시적 수지불균형 상태가 누적될 것으로 예측된다. 이에 정부는 직접 고용과 관련된 공무원연금과 군인연금에 대해서만 연금충당부채를 산출하도록 규정하고 있다. 발생주의회계를 채택한 국제회계기준(종업원급여)을 참조하여 연금충당부채 산출을 위한 연금회계준칙(2011.8.3. 제정; 2011.1.1. 시행) 그리고 '연금회계 평가 및 공시 지침(2011.8.3. 고시 : 이하 편의상 연금회계지침이라 함)'을 신설하였다. 사학연금에 적용성 여부 논의에 앞서, 이들의 산출방법상의 문제점을 먼저 살펴보았다. 첫째, 공적연금은 공통적으로 세대 간 합의에 의해 운영되는 사회계약에 해당하므로 제도의 연속성을 전제로 한다. 하지만 연금회계준칙 및 지침은 제도의 청산을 전제로 현재 가입자(연금 미수령자, 연금 수령자)에 대해서 연금충당부채를 산출하는 폐쇄형측정(closed group valuation)을 채택하고 있다. 즉, 폐쇄형은 제도의 연속성 속성을 반영하고 있지 못하고 있어 기본 전제와 모순된다. 둘째, 공무원연금과 군인연금은 이미 기금 소진(최소한의 유동성기금만 보유함)이 되었고 정부의 보전금에 의해 수지 균형이 유지되는 순수부과방식 체계로 전환되었다. 따라서 연금충당부채는 해당 적립기금의 과소 여부를 판정하는 재정상태 기준 값에 해당하므로 기금소진이 진행된 현 상황에서는 산출의 목적, 필요성을 찾기가 힘들다. 부언하면, 제도 외적 재정지원(보전금)에 의한 수지균형방식이라면 발생주의회계보다는 현금주의회계가 회계의 목적적합성이 높다. 마지막으로 연금충당부채 산출에 있어 가장 민감한 할인율 설정 권한을 기재부장관에게 위임한 내용은 산출의 객관성, 일관성을 확보하기 힘들다고 판단된다. 이를 해소하기 위한 방안으로 본 연구에서는 5년마다 실시하고 있는 장기재정계산에서 예측된 명목 기금투자수익률을 연도별로 적용할 것을 권고하고 있다. 현행 정부회계기준을 사학연금제도에 그대로 적용하기에는 상당한 무리가 있다. 그 이유와 공시방안에 대해 살펴본다. 현재 사학연금은 기금소진 이슈로부터 상당부분 벗어나기 위해 2015년 연금개혁을 단행한 바가 있고 이를 통해 상당기간 부분적립방식 체계가 유지될 것이다. 물론 제도 외적 재정지원은 사학연금법 제53조의7에서 정부지원의 가능성만을 열어 놓은 상태이므로 미래기금소진의 가능성은 상존한다고 볼 수 있다. 먼 미래에는 순수부과방식 체계로 전환될 개연성이 높다. 이러한 재정의 양면성을 본 연구에서는 이중재정방식(dual financing system)이라고 한다. 이러한 속성을 고려하여 연금충당부채(연금채무라는 표현이 적합할 것으로 사료됨)를 산출하고 공시하여야 한다. 그 주요 연구 결과는 다음과 같이 요약된다. 먼저 현행 부분적립방식의 재정상태 검증을 위해 연금채무를 산정할 필요성이 있다. 이를 위해 본 연구에서는 기발생주의(예측단위방식 적용)에 근거한 폐쇄형 측정I(제도 종료를 전제로 현 가입자의 잠재연금채무(IPD) 산출에 초점을 둠) 그리고 미래발생주의(가입연령방식 적용)에 근거한 폐쇄형 측정II(추가적으로 현 가입자의 일정기간 급여 및 기여 발생 허용)을 제안하고 있다. 이를 통해 미적립채무의 규모 그리고 이를 해소하기 위한 상각부담률을 산출할 수 있다. 최종적으로 미래 가입자들까지 포함하고 기금소진 가능성까지 고려하는 개방형측정(open group valuation)을 다루고 있다. 단, 본 연구에서는 공무원연금처럼 기금부족분에 대해서 향후 정부보전금이 있다는 가정 하에 공시 방법을 제시하고 있다. 요약하면, 현행 사학연금제도는 현재와 미래의 재정 양면성을 모두 고려하여 연금채무 및 미적립채무를 공시하여야 한다. 부언하면, 현재 부분적립방식 재정상태를 반영하는 연금채무는 발생주의회계를 적용하고 미래에 도래할 순수부과방식 재정상태는 현금주의회계를 적용할 것을 최종 결론으로 도출하고 있다. 마지막으로 본 연구의 한계는 정부보전금의 가능성에 대한 법률적 해석과 병행하여 책임준비금 범위의 안정적 확대를 전제로 한 공시 논의 그리고 보전금의 책임한도 범위에 따른 공시 논의 등은 다루고 있지 않다는 점이다. 이러한 논의 사항은 향후 연구과제로 두고자 한다.

• Sleep Medicine and Psychophysiology
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• v.29 no.1
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• pp.15-20
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• 2022

Objectives: Suicide is the major public mental health concerns all over the world. The comparison of suicide attempters and suicide completers could be the fundamental evidence for the suicide prevention. The aim of this study is to explore the differences between suicide attempters and suicide completers in terms of the stressors, suicide methods, and psychiatric diagnosis. Methods: Two types of secondary data were collected for the analyses. Data of the suicide attempters (n = 680) were gathered by intensive reviewing the medical records of Samsung Medical Center, Seoul, Republic of Korea. Data of suicide completers (n = 11,722) were collected by the psychological autopsy data which were gathered by Korean Foundation for Suicide Prevention. Suicidal methods, psychiatric disorders and stressors before suicidal attempt were compared between suicide attempter and completers. Results: Suicide completers were older and male predominant compared to suicidal attempt. Hanging or gas intoxication were more commonly used in the suicide completion, while wrist cutting or drug intoxication were more common in suicide attempters. All types of stressors were found to be high in suicide completers than suicide attempters. However, the proportion of economic and physical stress were greater in suicide completers, while the proportion of family stress were greater in suicide attempters. According to the recorded diagnoses, the rates of depressive disorders, sleep-wake disorders, substance-related disorders were higher in suicide completers, while the rates of anxiety disorders and trauma- and stressor-related disorders, bipolar and related disorders and somatic symptom disorders were higher in suicide attempters. However, after controlling the gender and age, there were no significant differences in diagnosis between suicide attempters and suicide completers. Conclusion: These findings implicate that suicide attempters and completers differed in suicide methods and type of stress. The results suggests that economic stressors, physical illness might raise the risk of suicide completion.

• Analytical Science and Technology
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• v.21 no.6
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• pp.487-494
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• 2008

An experiment was performed for zone refined Re-filament and normal (nonzone refined) Re-filament to reduce the background effect on the measurement of low level uranium samples. From both filaments, the signals which seemed to come from a cluster of light alkali elements, $(^{39}K_6)^+$, $(^{39}K_5+^{41}K)^+$ and $PbO_2$ were identified as the isobaric effect of the uranium isotopes. The isobaric effect signal was completely disappeared by heating the filament about $2000^{\circ}C$ at < $10^{-7}$ torr of vacuum for more than 1.5 hour in zone refined Refilaments, while that from the normal Re-filaments was not disappeared completely and was still remained as 3 pg. of uranium as the impurities after the degassing treatment was performed for more than 5 hours at the same condition of zone refined filaments. A threshold condition eliminating impurities were proved to be at 5 A and 30 minutes of degassing time. The uranium content as an impurity in rhenium filament was checked with a filament degassing treatment using the U-233 spike by isotope dilution mass spectrometry. A 0.31 ng of U was detected in rhenium filament without degassing, while only 3 pg of U was detected with baking treatment at a current of 5.5 A for 1 hr. Using normal Re-filaments for the ultra trace of uranium sample analysis had something problem because uranium remains to be 3 pg on the filament even though degassed for long hours. If the 1 ng uranium were measured, 0.3% error occurred basically. It was also conformed that ionization filament current was recommended not to be increased over 5.5 A to reduce the background. Finally, the contents of uranium isotopes in uranium standard materials (KRISS standard material and NIST standard materials, U-005 and U-030) were measured and compared with certified values. The differences between them showed 0.04% for U-235, 2% for U-234 and 2% for U-236, respectively.

• Journal of Navigation and Port Research
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• v.47 no.3
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• pp.147-154
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• 2023

This study aims to determine the necessity, role, utilization, and operation and management plan in relation to the underwater space platform where humans can newly reside. It provides a comprehensive opinion on the need for creating undersea space and operation plans based on opinions of industry-university-affiliated organizations involved in the R&D project of the Ministry of Maritime Affairs and Fisheries for the utilization of undersea space and external experts participating in marine technology development. In this study, a survey was conducted on researchers participating in the construction of a Korean submarine space platform. FGI was conducted on marine technology development experts. Results were then derived. As a result of the analysis, the need for subsea space construction was found to be high. As for the role of subsea space, the most common opinion was to develop technology for utilizing subsea space and to secure marine science research functions. It was found that the creation of subsea space would have a positive impact on the domestic industry, especially the deep-sea development industry and the shipbuilding/offshore structure industry. In terms of utilization, after the end of the seabed space test bed, the response to utilization as a marine observation base and marine ecosystem research had the highest proportion. As for expected inconvenience, discomfort in the psychological environment was the highest. Experts suggest that securing a continuous budget is most important for stable operation in the future and that securing a manpower budget is essential for itemized budgets. In addition, it was judged that it would be appropriate to establish a prior agreement from the time of the prior agreement and prepare a countermeasure before proceeding with the project in order to ensure ownership issues, consignment management issues, and cost issues when using the project after the end of the project.

• Korean Journal of Culture and Social Issue
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• v.23 no.2
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• pp.131-157
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• 2017

Loving-kindness & compassion meditation (LCM) is one of the popular intervention on clinical setting to cultivate loving-kindness & compassion for self and other. Shame is known for unconscious and implicit emotion including negative self-concept. Some researchers suggest that people with high shame have difficulty in cultivating loving-kindness & compassion toward oneself because of shame including the negative self-critic. In this research, it is explored the influence of shame for the object of LCM. There are 2 experiments to find out the answer to this question. In experiment 1, participants (N = 108) are randomly assigned to two conditions. The one condition is loving-kindness meditation for self, and the other is loving-kindness meditation for positive others. Dislike and engagement from participants about loving-kindness meditation instruction are measured after meditation for 8 minutes. From the experiment 2, loving-kindness meditation is replaced with compassion meditation from the design of experiment 1. This experiment is conducted because of psychological differences between loving-kindness and compassion. Participants (N = 116) are randomly assigned to two conditions, compassion meditation for self and positive others, respectively. The results of experiment 1 show that dislike of loving-kindness meditation for self seems to high when people have high shame, but shame does not have an influence on engagement. For loving-kindness meditation for positive others, shame seems to not affect on dislike and engagement about loving-kindness meditation instruction. The results of experiment 2 show that dislike is higher for self than for positive others about compassion meditation for people with high shame, but shame does not affect on engagement. For discussion, it is suggested that shame has special features of emotion. For the future, we discuss the therapeutic strategy for people with negative self-concept.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.18 no.1
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• pp.13-29
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• 2023

Overcoming the death valley, a period in which resources are depleted and profitability declines or stagnates in the entrepreneurial process, is an essential procedure for success. In this study, we examined how the strategic orientation(technology, customer, competitor orientations) and absorptive capacity(potential, realized capacities) of startups affect the possibility of startups to overcome the challenges of death valley, and also empirically analyzed whether support of open innovation and venture capital has a moderating influence to the overcoming of death valley. The result of this study shows that customer orientation and realized absorptive capacity have a positive influence on overcoming the death valley. In addition, we found that the support of open innovation and venture capital has a moderating effect only in the technology orientation among the three types of strategic orientations. The result of this research emphasizes (1) the need for startups to take a more customer-oriented approach to overcome the death valley. The customer-oriented behavior and strategies of startups are vital for their longterm survival and success if we consider the fact that most of the companies investigated in this study were technology-based startups and only customer orientation showed significant results in overcoming the death valley. The research outcome also shows that (2) implementing innovation in a more open way and securing venture capital funding can make it easier for startups to overcome the death valley. This study has academic significance in that it empirically analyzed the relationship of key factors influencing the overcoming of death valley in a situation where the majority of existing research remains at the conceptual level of discussion or methodology of case study. Furthermore, this research also provides practical implications for the establishment and implementation of effective strategies to confront the challenges of death valley for startups, government and related organizations.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.18 no.1
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• pp.85-106
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• 2023

This study reviewed and derived the success factors of overseas agricultural startups and studied their integrated research model. Agricultural startups and general startups have in common that poor resources and infrastructure exist from a resource-based perspective after startup, but a differentiated approach from general startups is required due to the nature of the primary industry of agriculture. In this study, we approach the company internal factors (human resources/vision/distribution network capacity/capital capacity/cultivated crops/physical resources/farming technology, etc.) and external factors (agricultural infrastructure/laws/regulations/relationship with surrounding society, etc.) We tried to build a research model that can be integrated by focusing on various existing research models, success factors, and entrepreneurship. Through this, it is intended to present an integrated model that is practically helpful to business performance to entrepreneurs, business-related persons, and researchers who need an integrated understanding of agricultural startups at home and abroad. made for purpose In this paper, a standard model was established through three types (existing agricultural startup, small and medium-sized business startup, multinational company, and comprehensive approach) according to size and characteristics for modeling agricultural startup success factors. Through this, a total of 9 success factors (agricultural management, external environment, manager/founder characteristics, corporate identity, business management, organizational culture, infrastructure, commercialization capability, and sustainable growth) were derived. The implication of this study is that the success factors of agricultural startups were comprehensively presented based on 'entrepreneurship' for various domestic and foreign agricultural startup cases. By confirming the systematic categorization, a standard model for future agricultural startup success factors was presented, and as a result, a foundation was presented for systematic research and practical effectiveness of related research in the future.

• Journal of Environmental Impact Assessment
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• v.33 no.1
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• pp.30-41
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• 2024

The way we work is changing significantly with the rapid development of digitaltechnology, and paper documents are being replaced by electronic documents. However, in accordance with the Enforcement Decree and Enforcement Regulation of the Environmental Impact Assessment Act, the environmental impact assessment report must submit a set number of paper reports to organizations related to the project, and about 42 years have passed since it was submitted as a paperreport. In 2022, the National Institute of Ecology introduced a system to review paperreports as electronic documents in line with the trend of digital transformation. The cost reduction and carbon emission reduction effects of electronic document review were analyzed for 1,398 environmental impact assessments submitted and reviewed in 2022. In addition, a satisfaction survey was conducted targeting type 1 environmental impact assessment companies that were directly affected, and a total of 134 people responded. As a result of analyzing the effect of reviewing electronic documents, costs are reduced by a total of 101,424,900 won per year and carbon emissions are reduced by about 59.7 tons. As a result of the satisfaction survey, 94.8% of the respondents said electronic documentreview was very helpful, and 4.5% said it was helpful. The effectiveness of electronic documentreview was high, with 94.8% of respondents saying it was helpful in economic terms and 91.8% saying it was helpful in reducing work hours. If electronic documents are reviewed through the revisions to the Enforcement Decree and Enforcement Regulation of the Environmental Impact Assessment Act, the implementation of electronic document review is expected to have a ripple effect across the country, not only reducing costs and carbon emissions, but also reducing administrative time and saving storage space. Rapid changes in law and administration are needed to adapt to the digital transformation era.

• Korean Journal of Environment and Ecology
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• v.38 no.1
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• pp.90-107
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• 2024

This study analyzed the status of urban agricultural regulation of metropolitan governments on supporting multi-dimensional values to suggest a direction for improving urban agriculture regulations. Moreover, a Delphi survey was conducted to derive ways to identify improvement opportunities for functions that showed relatively insufficient support for urban agricultural regulations. As a result of the study, 12 out of 17 metropolitan governments and 116 of 226 municipalities have enacted urban agricultural regulations. However, the enactment of urban agricultural regulations has generally declined since 2011. Analysis of the contents of the urban agricultural regulations showed that they focused on matters relating to the creation and expansion of the foundation of urban agriculture. Among the multi-dimensional values of urban agricultural regulations, the foundation for supporting the securing of green spaces and utilizing food production functions was most widely available. On the other hand, the foundation for support of resource recycling, healing and health, social welfare, economic imbalance mitigation, and job creation functions has been shown to be relatively insufficient. A Delphi survey conducted to determine potential measures to improve urban agricultural regulations to support these functions found that 17 of the 18 ordinance improvement measures were valid. Therefore, to revitalize the multi-dimensional values of urban agriculture, it is first necessary to enact new ordinances. Also, to revitalize the multi-dimensional values of urban agriculture evenly, it is necessary to revise the ordinances to include resource recycling, healing and health, social welfare, mitigation of economic imbalances, and job creation functions. In this process, the development of urban agriculture technology, legal review of various urban farming spaces, and fostering of industries related to urban agriculture are necessary. Above all, steady interest in the multi-dimensional values of urban agriculture and the efforts of local governments to foster urban agriculture must be supported.

• Journal of Korean Dental Hygiene Science
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• v.6 no.2
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• pp.65-77
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• 2023

Background: The shortage of dental hygienists as assistant is a great concern to dental clinics, while dental hygienists are rather pursuing the role of oral hygiene control and preventive treatments which is the main role for dental hygienists in the United States. The dental hygienist and dental assistant system in the United States can be a reference in these discussions. Methods: Educational requirements for licensure and work areas for dental hygienists and dental assistants were investigated through the information provided by the American Dental Association (ADA), American Dental Hygienists Association, National Board Dental Hygiene Examination (NBDHE), Dental Assistants Association of America (ADAA), and Dental Assistants National Board (DANB). Results: In the United States, each state has different systems, but in general, dental hygienists obtain licenses after completing 2~3 years of associate degree programs in dental hygiene after obtaining basic learning skills, and mainly perform tasks related to patient screening procedures, oral hygiene management and preventive care. Dental assistants can take the license test after completing a training course of 9~11 months to obtain a dental assistant certification. Additional expanded work typically requires passing state qualification tests, completing a training program, obtaining a degree, or gaining clinical experience for a certain period of time, depending on the state Conclusion: The scope of work of dental hygienists designated by the Medical Engineer Act and the Enforcement Decree in Korea includes both the work of dental hygienists and dental assistants in the United States, and if a dental assistant system like the United States is introduced to address the current shortage of dental assistants, institutional supplementation such as adjustment of the scope of work and expansion of the role of dental hygienists in oral hygiene management and prevention work is needed and in-depth discussion is necessary.