• 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.

• Journal of Korean Tunnelling and Underground Space Association
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• v.11 no.4
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• pp.327-351
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• 2009

Laboratory tests are performed in this paper to investigate the brittle failure characteristics of over-stressed rocks taken in deep depth. Also, numerical simulation performed using that the so-called CWFS(Cohesion Weakening Frictional Strengthening) model is known to predict brittle failure phenomenon reasonably well. The most typical rock types of Korean peninsula - granite and gneiss - were used for testing. Results of uniaxial compression tests showed that the crack initiation stress was about 41 % to 42% of the uniaxial compressive strength regardless of rock types, where as, the crack damage stress of granite was about 75%, and that of gneiss was about 97%. Through the damage-controlled test, strength parameters of each rock were obtained as a function of damage degree. After the peak, the crack damage stress and the maximum stress were decreased, The cohesion was decreased and the friction angle was increased with increase of rock damage. Before reaching the peak, the elastic modulus was slightly increased, while decreased after the peak. Poisson's ratio was increased as the damage of rock proceeds. Comparison of uniaxial compression tests and damage-controlled tests shows the crack initiation stress estimated from the damage-controlled test fluctuated within the range of crack initiation stress obtained from the uniaxial compression test; the crack damage stress was less than that estimated from the uniaxial compression test. In order to predict the critical depth that brittle failure occurs, numerical simulations using the CWFS model were performed for an example site. Material parameters obtained from the laboratory tests mentioned above were used for CWFS simulation. Comparison between the critical depth predicted from the numerical simulation using the CWFS model and that predicted by using the damage index proposed by Martin et al.(l999), showed that critical depth cannot be reasonably predicted by the currently used damage index except for circular tunnels. A modified damage index was proposed by the author which takes the shape of tunnels other than circular into account.

• The Journal of Korean Academy of Prosthodontics
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• v.61 no.3
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• pp.204-214
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• 2023

The occlusal treatment including prosthetic treatment should be considered when the pathologic symptom was observed with the excessive discrepancy between the centric relation occlusion (CRO) and the maximum intercuspal position (MIP). Through careful diagnosis, the malocclusion and interarch relationship can be analyzed, and occlusal adjustment, restorative treatment, orthodontic therapy, or orthognathic surgery can be performed depending on the degree of disharmony. The patient in this case report complained the unstable occlusion and loss of masticatory function that had been occurring for several years. At the time of the visit, the patient showed severe occlusal disharmony, with only the upper right second molar contacting the lower jaw at the maximum intercuspal position. Based on the analysis of the occlusion, it was difficult to solve the problem with just occlusal adjustment or restorative treatment. In addition, the patient had the skeletal class II malocclusion between the upper and lower jaws. Therefore, for resolving the severe skeletal class II malocclusion, pre- and post-orthodontic treatment, bilateral sagittal split ramus osteotomy (BSSRO) was performed. After that, the occlusal adjustment was performed for stable occlusion, and the missing teeth area was restored with dental implants. During the follow-up period, a periodic follow-up visits and additional occlusal adjustments were performed to achieve a stable centric occlusion and harmonious anterior and lateral guidance. As a result, the final prosthodontic treatment was completed, and the patient's masticatory function was restored.

• Women's Studies Review
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• v.27 no.1
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• pp.3-36
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• 2010

This paper is based on the certain point that 'the indigenous', which have long been occupied by the Asian patriarchy or the local communities, now calls for the repositioning in the feminist context. 'The indigenous', in one part, generally refer to the matured long-standing traditions and practices of certain regional, or local communities, as a mode of a place specific way of endowing the world with integral meaning. In the narrow definition, it points to the particular form of placed based knowledge for survival, for example, the useful knowledge of a population who have lived experiences of the environment. In the other part, 'the indigenous' could be criticized in the gender perspectives because it has been served as an ideological tool for patriarchy and sexism, which have undermined women's body and subjectivity in the name of the Asian traditional community. That's why the feminists with sensitivity to the discourses of it, may perceive it very differently, still hesitating dealing with the problem. However, even if there are tendencies that the conservatives romanticize local traditions and essentialize 'the indigenous', as it were, it does not exist 'out there'. Then, it could be scrutinized in the contemporary context which, especially, needs to seek the possibility towards the alternatively post - develope mental knowledge system. In the face of global economic crisis which might be resulted from the instrumentalized or fragmented knowledge production system, it's holistic conceptions that human, society, and nature should not be isolated from each other. is able to give an insightful thinking. It will work in the restraint condition that we reconceptualize the indigenous knowledge not as an unchanging artefact of a timeless culture, but as a dynamic, living and culturally meaningful system towards the ecofeminstic indigenous knowledge. And then, indigenous renaissance phenomena which empower non-western culture and knowledge system and generate increased consciousness of cultural membership. Thus, this paper argues that the indigenous knowledges which have been underestimated in the western-centered knowledge-power relations, could be reconstructed as a potential resources of ecological civility transnationally which reconnect individuals and societies with nature.

• The Journal of Korean Philosophical History
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• no.28
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• pp.183-212
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• 2010

The purpose of this study is to provide a theoretical base for making a character education program and to develop a school violence prevention program and analysis the effects of the program in elementary schools. The prevention program was designed to target students, teachers, parents and community residents and utilized the above groups as participants. This study is developed on the basis of Social Emotional Learning as well as Emotional Intelligence which put on the importance on the role of emotion in the problem solving. In concrete, school violence prevention program based on the social and emotional learning, development of integrative programs articulating three key domains directly and indirectly influencing students' character formation, maximum use of the educational institutes' moral education curriculums and potential curriculums in the surrounding environment. To do so, bibliographical study and analysis of the research materials are carried out, and also the professionals' advice is received. The study object is 113 elementary school students of 2 elementary schools in Seoul. For them, the preparatory program is carried out from September 2009 to November 2009. And then, the analysis for the satisfaction degree of participation in the program and for the descriptive results of the school violence prevention education is carried out.

• 한국노년학
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• v.39 no.4
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• pp.663-677
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• 2019

This study was performed to identify the relationship and effects of nursing work environment and role conflict on job embeddedness among nurses working in long-term care hospitals. The data were collected from 200 nurses working in 10 long-term care hospitals from G - province from July to August 2018. Structured questionnaires assessing general characteristics and three major variables were distributed to the study participants and final 190 data set were analyzed using SPSS ver 25.0 program. Study results were as follows; mean score of job embeddedness was 2.98±0.46 out of 5 and the score of sub-domains were in order of fit, links, and sacrifice. The average score of the nursing work environment was 3.14 ± 0.42 and the leadership was the highest sub-domain followed by the working system, the relationship with peers, and the support of the institution. Overall role conflicts score was 3.43 ± 0.51, and environmental disorder, role ambiguity, lack of ability, lack of cooperation were reported in order as sub-domains. Job embeddedness of the study participants showed a statistically significant positive correlation with the nursing work environment and negative correlation with the role conflict. Factors affecting job embeddedness were nursing work environment, age, and role conflict, and the explanatory power of the model was 50.4%. The findings suggest that the overall level of job embeddedness of nurses working in long-term care hospitals is below middle level and efforts to improve job embeddedness through strategies related to nursing work environment and role conflict in organizational level. In addition, the relationship between age and job embeddedness needs to be studied further.

• (The) Research of the performance art and culture
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• no.39
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• pp.69-96
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• 2019

North Korea has conserved operas in a selective manner. The subject matters of operas recorded in the history of North Korea can be divided into classical tales, translated foreign works, Korean War and war against Japan. Operas that adapted folk classics of the 1950s are considered valuable materials to verify the changes of genres posterior to division of regime between North and South Korea. The officially confirmed works include "Kumgangsan Palseonnyeo (Gyeonwoo Jiknyeo)," "Chunhyangjeon." "Kongjwi Patjwi (Kotsin)," "Ondal," and "Geumnaneui Dal." These works had gone through recreation in terms of realistic situation setting, abolition of class difference, adjustment of social rank and punishment of evil while the base lies in the original folk classics. People emphasized in adapted folk operas are described as those who are hard-working souls without giving importance of difference of social rank, content with the currently living space, devoted to their parents and full of patriotic spirit, and members of community who participate in organized fights against unfair exploitation. This was the fruit of encouragement of work creation supporting union between labor and individual life, destruction of old things and fight promoting this destruction. Folk operas of South and North Korea posterior to Korean War have similarities in that both deal with a love story transcending social ranks and the concomitant conflicts and they focus on the audience who enjoy the operas. Nonetheless, they are different in that this love in North Korea became a tool of educating people wished by the regime, while it became an object of securing the audience by adding the tragic element to love in South Korea. North Korean operas of the initial stage are characterized by playwriting method emphasizing difficult life and compensation of common people, realistic stage expression, accentuation of melody and agreement between notes and lyrics. This was efforts designed to continuously lead senses concentrated from the theater to everyday life of people. In effect, this is in line with the playwriting method of revolutionary operas. Adapted folk operas were subject matters ideal for easily approaching the audience and leaving them good memories at the same time. To realize socialist realism, they went through an experiment of reviewing "people" through the classic folk operas. The possibility of continuation of a work was determined by thorough evaluation after carrying out an experiment in terms of subject matters, theme, music and operation plans from the moment of which the work was on the stage. The sign consisted in the possibility of visit of "Kim Il-sung" to appreciate the work and presentation of directionality. By proposing the clear directionality of which hard-working people who deny social status system can be duly compensated, it encouraged the audience who saw the opera to voluntarily put this in practice. Thus, operas established the directionality through selective processes for creating public communion even before revolutionary operas.

• Korean Journal of Remote Sensing
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• v.39 no.5_1
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• pp.655-667
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• 2023

Algal bloom outbreaks are frequently reported around the world, and serious water pollution problems arise every year in Korea. It is necessary to protect the aquatic ecosystem through continuous management and rapid response. Many studies using satellite images are being conducted to estimate the concentration of chlorophyll-a (Chl-a), an indicator of algal bloom occurrence. However, machine learning models have recently been used because it is difficult to accurately calculate Chl-a due to the spectral characteristics and atmospheric correction errors that change depending on the water system. It is necessary to consider the factors affecting algal bloom as well as the satellite spectral index. Therefore, this study constructed a dataset by considering water quality, hydrological and meteorological factors, and sentinel-2 images in combination. Representative ensemble models random forest and extreme gradient boosting (XGBoost) were used to predict the concentration of Chl-a in eight weirs located on the Nakdong river over the past five years. R-squared score (R²), root mean square errors (RMSE), and mean absolute errors (MAE) were used as model evaluation indicators, and it was confirmed that R² of XGBoost was 0.80, RMSE was 6.612, and MAE was 4.457. Shapley additive expansion analysis showed that water quality factors, suspended solids, biochemical oxygen demand, dissolved oxygen, and the band ratio using red edge bands were of high importance in both models. Various input data were confirmed to help improve model performance, and it seems that it can be applied to domestic and international algal bloom detection.

• Journal of Food Hygiene and Safety
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• v.38 no.5
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• pp.319-331
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• 2023

Aminoglycoside antibiotics, also known as aminoglycosides (AGs), are veterinary drugs effective against a wide range of gram-negative and gram-positive bacteria. Owing to their recent use in cultured meats, it has become essential to establish an analytical method for safety management. AGs are highly polar compounds, and ion-pair reagents (IPRs) are used to ensure component separation. Owing to the high possibility of potential mechanical problems resulting from IPR addition to the mobile phase, an analytical method in which IPRs are added directly to the vial was explored. In this study, methods for analyzing 10 AGs via liquid chromatography-tandem mass spectrometry (LC-MS/MS) with the addition of two IPRs were validated for selectivity, detection limit, quantitation limit, recovery, and precision. The detection limit was 0.0001-0.0038 mg/kg, the quantification limit was 0.004-0.011 mg/kg, and the linearity (R²) within the concentration range of 0.01-0.5 mg/kg was over 0.99. Recovery and precision (expressed as relative standard deviation) evaluated in the two matrices (beef and cell culture media) ranged from 70.7% to 120.6% and 0.2% to 24.7%, respectively. The validated AG analytical method was then applied to 15 meats prepared from chicken, beef, and pork, and 6 culture media and additives used in cultured meat. No AGs were detected in any of the 15 meats distributed in Korea; however, streptomycin and dihydrostreptomycin were detected at levels ranging from 695.85 to 1152.71 mg/kg and 6.35 to 11.11 mg/kg, respectively, in the culture media additives. The LC-MS/MS method coupled with direct addition of IPRs to the vial can provide useful basic data for AG analysis and safety evaluation of meats as well as culture media and additives for cultured meats.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.19 no.1
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• pp.119-133
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• 2024

As a result of significant investments by the government in promoting public technology commercialization and fostering a venture startup ecosystem, there have been quantitative achievements, such as the registration of over 1,600 Innopolis Start-ups since 2006, generating a total revenue of 1.1 trillion won as of 2021. However, these achievements have been overshadowed by critical qualitative challenges, including a continuous decline in average revenue per Innopolis Start-up. This led to a focus on whether managers' technological and market orientations affect business performance. This study aims to provide insights into improving the qualitative growth of Innopolis Start-ups by analyzing the effects of technological and market orientations on business performance, as well as the moderating effects of adjusting marketing and research and development (R&D) costs on this relationship. Through prior research and empirical analysis, this study derives three main findings. First, technological excellence and innovation significantly influence the business performance of Innopolis Start-ups, while technological intensity does not. Second, customer orientation and competitive orientation significantly impact business performance, whereas entry barriers as a single factor do not. Third, adjusting marketing and R&D costs, as controlled variables obtained through general situations, has no direct impact on other variables. However, it interacts with entry barriers, influencing financial business performance, with R&D costs exhibiting a negative buffering effect and marketing costs showing a positive enhancing effect. This study confirms that both technological and market orientations directly influence the business performance of Innopolis Start-ups, thus being crucial factors affecting their growth. Moreover, it establishes that investments in marketing and R&D play significant roles in alleviating initial entry barriers and enhancing financial performance. Consequently, it underscores the importance of reinforcing technological and market orientations tailored to the characteristics of Innopolis Start-ups. Additionally, it proposes five theoretical contributions: strengthening institutional support systems for technology commercialization and innovation, improving qualitative evaluation criteria during the selection process of Innopolis Start-ups, conducting comprehensive analyses of technological and market aspects during startup selection, enhancing support for marketing education and consulting for smooth market entry, and supporting expenditure strategies and milestone setting tailored to the industrial characteristics of individual Innopolis Start-ups.