• Proceedings of the Korean Institute Of Construction Engineering and Management
• /
• autumn
• /
• pp.359-364
• /
• 2003

The loss of potential opportunity profit which is consisting in the partial markups of the corporation would taking placed in related with the time-delay deeply, has customarily disregarded in contract adjustment under the principles of denial of cost accounting method, declined conjecture in the point of benefits and protection of the law in scope of compensation and the restricted conditions of constant contract. It is being resulted from that the policies of the general principles of accounting standards which is subjected to ask an objective data and evidence, and the denial system as a debt derived from imperfect legal theory applied by current law. Therefore, it is necessitated to find if any irrationality in the positive system is and further to draw an improved reasonable measures to adopt by review of constant system preparing tile reasonableness with the method of suitable quantification devices provided that any time-delay is induced by the party.

• Korea Trade Review
• /
• v.43 no.4
• /
• pp.51-68
• /
• 2018

This study examined the scope of damages resulting from types of loss under the CISG and the PICC(2016). The CISG and PICC stipulate the rights of aggrieved parties to recover losses under the full compensation principle, but the PICC features more specific provisions regarding damages compared to the CISG. Therefore the PICC might provide practical insight resolving problems concerning damages under the CISG. There are direct and incidental losses, consequential losses, lost profit, and loss of chance that can be claimed by aggrieved parties under the CISG or the PICC but the scope of claimable losses differs by cases. For example, even though there are no specific clauses in the CISG or the PICC, some losses might include based on the requisite of damage under CISG or PICC. Therefore, it is important to know standards in which losses are covered by these agreements. In conclusion, related parties who engage in international trade should understand the requisite and limitation of damages, and need to clearly define specific losses that might not be governed under the CISG or the PICC.

• Proceedings of the Korean Operations and Management Science Society Conference
• /
• 2004.05a
• /
• pp.224-232
• /
• 2004

소매점에서 판매를 최대화하여 이익을 극대화하기 위해서는 투자비용을 최소화하고 재고를 최소로 유지하며, 결품을 최소화해서 매출을 보호해야 한다. 수요의 동향이 다양화 됨으로써 예측이 점점 어려워지고, 재고를 최소화하고, 빠른 납기를 충족시키고, 판매 기회의 손실을 최소화 하기란 점점 어려워지고 있다. 또한 매출의 보호와 재고의 축소는 서로 상반되는 내용을 담고 있다. 전통 Industrial Engineering(IE)에서 경제적 주문량(EOQ)을 결정하여 재고 회전율을 높이고 발주 비용과 재고 비용을 최소화하는 연구는 많이 다루어져 왔다. 본 논문에서는 TOC의 쓰루풋 증대의 관점에서 최적의 재고 보충 관리 방안을 제시하고자 한다.

• Proceedings of the Safety Management and Science Conference
• /
• 2001.05a
• /
• pp.23-23
• /
• 2001

제조물 결함에 의한 기업의 배상책임은 전형적인 기업의 리스크로서 전통적으로 투자, 금융, 보험, 위기 관리, 시스템 안전 분야에서 사용되고 있는 리스크 관리 기법을 적용하여 효과적으로 대비할 수 있다. 현재 일부 선진국에서는 리스크 관리 기법을 규격화하여 각 조직 활동에 잠재된 위험 요소로부터의 손실을 예방하고 기회 이익을 구현하는데 활용하고 있다. 본 연구에서는 현재까지 발표된 호주, 뉴질랜드, 캐나다, 일본, 영국, 유럽연합 등의 나라에서 규격화하고 있는 리스크 관리기법에 대해 비교 검토하고 그 장단점 및 특징을 조사하였다. 또한 제조물 결함에 따른 기업의 배상 책임에 대비하여 기업이 제품 안전 경영체계를 수립하는데 리스크 관리 기법이 적절히 활용될 수 있는지에 대해 토의하였다.

• The Journal of the Korea Contents Association
• /
• v.21 no.6
• /
• pp.588-597
• /
• 2021

In Korea, the standard for calculating the profit of a general insurance, which constitutes the loading in the premium, is not specified, and most of the non-life insurance companies reflect 2~5% of the premium as profit margin. Although the transparency of pricing is required due to the nature of insurance products, there are insufficient standards and empirical studies on the determination of insurance price factors in the domestic insurance industry. In this study, we propose a method of calculating the expected profit margin of general insurance. A way for calculating the expected profit margin of the general insurance is to reflect the shareholder demand on the capital that the insurance company should secure against the risk of loss due to the profit/loss volatility, as a ratio to the insurance premium. Shareholders should be compensated for the risks associated with their insurance operations, and the opportunity cost of these shareholders is to be reflected in premiums. In this study, we calculate the amount of capital that the company should accumulate to prepare insurance risk for each product, and insurance risk is defined as the volatility of insurance operating profit/loss. And insurance risk is calculated using stochastic simulation based on Dynamic Financial Analysis (DFA) methodology. Finally, we calculate the expected profit margins for 25 products and analyzed the difference between those and the profit ratio of domestic general insurance.

• Korean Journal of Environment and Ecology
• /
• v.33 no.4
• /
• pp.408-421
• /
• 2019

This study estimated and analyzed the incremental profits to compare the imported buff-tailed bumblebees, Bombus terrestris, and their pollination alternatives. A result of the analysis showed that the incremental profit, which is defined as the sales revenue minus the common production cost, was higher when using pollinator insects than when using the artificial pollination and that the incremental costs were lower when using domestic bumblebees or artificial pollination than when using imported bumblebees or honeybees. The incremental profits of each alternative were 46,801 million won for imported bumblebees, 47,170 million won for domestic bumblebees, 46,975 million won for honeybees, and 29,839 million won for artificial pollination. The incremental profit means the accounting profit that can be realized from each alternative. However, not all of the accounting profits can be attributed to pollen-mediated alternatives since they include potential costs such as imputed rent or normal profits. Considering the opportunity costs, which are the potential costs, it appears that the alternative of using imported bumblebees can lead to an economic loss. It means that fruit and vegetable farmers can expect additional economic profits if they choose other alternatives instead of using imported bumblebees.

• Journal of the Korea Society of Computer and Information
• /
• v.27 no.1
• /
• pp.193-200
• /
• 2022

In this paper, we examined the causes of privacy concerns and related factors in social log-in services. On the basis of the 'principal-agent theory,' we established factors such as perceived information asymmetry and fear of seller opportunism affecting information privacy concern of social log-in services users. In addition, we analyzed the relationship between the information privacy concern and intention to use on the basis of the 'privacy calculus theory'. The results of the study showed that (1) fear of seller opportunism had the significant effect on information privacy concerns, (2) information privacy concerns had the significant effect on perceived risk, (3) in accordance with the privacy calculus theory, perceived risk had the negative effect on intention to use, while perceived benefit had the positive effect on intention to use. The findings of the study are expected to help to improve the social log-in service firms' understanding for customers' information privacy protection behaviors.

• Journal of the Korea Society of Computer and Information
• /
• v.14 no.8
• /
• pp.137-144
• /
• 2009

On July 23th, 2009, the newly-revised copyright law was reflected the free trade agreement which occurred between the United States and the Republic of Korea. The agreement is expected to have positive effects such as competition as well as the social efficiency in the field of intellectual property. Nevertheless, Korean government should pay much costs, Therefore, we should minimize the cost in a short run and maximize the benefits we could obtain out of the agreement in a long run. However, we are not prepared to improve economic value of the intellectual property rights. Specifically, it should be noted that the aspects of law execution to protect not only the intellectual property rights. If we manage to get the utmost out of the agreement, we could be going through the transition from a consumer nation of intellectual properties to a producer nation.