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연금충당부채 및 연금비용 회계정보 공시에 관한 연구 : 사학연기금을 중심으로

  • Seong, Ju-Ho
    • 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.

Characteristics of Biological Agent and relavent case study (생물무기 특성과 사례연구)

  • Park, Minwoo;Kim, Hwami;Choi, Yeonhwa;Kim, Jusim
    • Journal of the Society of Disaster Information
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    • v.13 no.4
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    • pp.442-454
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    • 2017
  • Biological weapon is manipulated and produced from microorganisms such as bacteria, virus, rickettsia, fungi etc. It is classified as one of the Weapons of Mass Destruction (WMD) along with chemical weapon and radiological weapon. Biological weapon has a number of operational advantages over the other WMDs including ease of development and production, low cost and possibility of covert dissemination. In this study we analyze the history of biological weapon's development and the existing biological threats. Then, we predict the social impact of biological attack based on the physical properties of biological agent and infection mechanisms. By analyzing the recognition, dispersion pattern of agents, characteristics of the diseases in the biological weapon related historical events such as Sverdlovsk anthrax accident, 2001 anthrax attack, we found out some of the facts that biological attack would not likely to be recognized rapidly, produce large number of the exposed, increase number of paients who suffed from severe respiratory illness. It would lead the public health and medical service providers to be struggled with hugh burden. Base on the facts that we found from this case study, we suggested the main capabilities of public health required to respond to bioterrorism event efficiently. Syndromic surveillance and other reporting system need to be operated effeciently so that any suspicious event should be detected promptly. the pathogen which suspected to be used should be identified through laboratory diagnostic system. It is critical for the public health agency to define potentially exposed population under close cooperation with law enforcement agencies. Lastly, massive prophylaxis should be provided rapidly to the people at need by operating human and material resources effeciently. If those capacities of public health are consistantly fortified we would be able to deal with threat of bioterrorism successfully.

An Approach for Enhancing Current Korean e-Grocery Business Focusing on Delivery Service Alternatives (한국의 e-Grocery 배송서비스 대안에 관한 연구)

  • Koo, Jong-Soon;Lee, Jung-Sun;Jeon, Dong-Hwa
    • International Commerce and Information Review
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    • v.13 no.3
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    • pp.169-201
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    • 2011
  • There was a new wave in grocery business with development of information and technology, thus a movement from traditional stores to online stores, In order to expand the scale of traditional supermarket and to satisfy the customers' needs, they provide offline and online services simultaneously. This paper is based on the previous studies which had been researched in developed countries from late 1990s to early 2000s and the purpose of this study is to introduce the idea and operation system of e-Grocery business. Moreover, we suggest the alternatives on delivery service methods in order to satisfy the customers' needs through analyzing the current condition of e-Grocers in Korea. According to the result of this study, Korean e-Grocers offer only attended home delivery services. In our opinion, Korean supermarkets have to take hybrid model which Tesco.com is using. There are some alternatives to increase the profits of Korean e-Grocers and to provide better services to their customers as follows: As an alternatives for delivery services, picking service is the easiest and cheapest way to apply for supermarkets. This is very useful for working women and also it is possible to order by smartphone recently. They can order the goods to the closest local supermarkets from working place, and then they pick them up on the way home from working off. In order to improve the quality of delivery services, to use the reception box will be the way to provide better services to the customers. The reception box is a way to protect the quality of goods such as fresh-cut product, which require the freshness through the temperature adjustment, and also to keep the safety of ordered goods through locking system Through this system, supermarkets are able to use attended or unattended services under the customers' satisfaction. However, using the reception box is expensive, so shared reception box will be an alternative. As an alternative for development of e-Grocery business, the advertisement for e-Grocery business has to be supported in order to attract potential customers in e-Grocery business. Furthermore, the main concerns of e-Grocery business such as the sanitation and safety of goods, and convenience must be guaranteed in order to keep the loyal customers and to attract new customers.

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Assessment of Regional Nitrogen Loading of Animal Manure by Manure Units in Cheorwon-gun (분뇨단위 설정에 의한 철원군 지역의 가축분뇨 질소부하 평가)

  • Ryoo, Jong-Won
    • Journal of Animal Environmental Science
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    • v.18 no.1
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    • pp.45-56
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    • 2012
  • This study was conducted to give basic information of the animal manure management by manure units determination for recycling farming in Cheorwon-gun. Manure units (MU) are used in the permitting, registration, and the environmental process because they allow equal standards for all animals based on manure nutrient production. An MU is calculated by multiplying the number of animals by manure unit factor for the specific type of animal. The manure unit factor for MU determination was determined by dividing amounts of manure N produced 80 kg N/year. Conversion to manure units is a procedure used to determine nutrient pollution equivalents among the different animal types. In this study, the manure unit factor based on nitrogen in Hanwoo, dairy cow, pig were 0.36, 0.8 0.105, respectively. The analysis of manure unit per ha shows that the N loading by MU is quite different by region. The nitrogen loading of manure unit (MU) per ha of cultivated land was the highest in the Galmal-eup on province with 2.4 MU/ha, which is higher than the appropriate level. The Seo-myeon province came next with 1.92 MU/ha. To be utilized as a valid program to build the recycling farming system, diverse measures shall be mapped out to properly determine manure units, evaluate N-loading and to properly manage their nutrient balance of each region.

Selecting Suitable Riparian Wildlife Passage Locations for Water Deer based on MaxEnt Model and Wildlife Crossing Analysis (MaxEnt 모형과 고라니의 이동행태를 고려한 수변지역 이동통로 적지선정)

  • Jeong, Seung Gyu;Lee, Hwa Su;Park, Jong Hoon;Lee, Dong Kun;Park, Chong Hwa;Seo, Chang Wan
    • Journal of Korean Society for Geospatial Information Science
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    • v.23 no.1
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    • pp.101-111
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    • 2015
  • Stream restoration projects have become threats to riparian ecosystem in Rep. of korea. Riparian wildlife becomes isolated and the animals are often experience difficulties in crossing riparian corridors. The purposes of this study is to select suitable wildlife passages for wild animals crossing riparian corridors. Maximum entropy model and snow tracking data on embankment in winter seasons were used to develop species distribution models to select suitable wildlife passages for water deer. The analysis suggests the following. Firstly, most significant factors for water deer's habitat in area nearby riparian area are shown to distance to water, age-class, land cover, slope, aspect, digital elevation model, tree density, and distance to road. For the riparian area, significant factors are shown to be land cover, size of riparian area, distance to tributary, and distance to built-up. Secondly, the suitable wildlife passages are recommended to reflect areas of high suitability with Maximum Entropy model in riparian areas and the surrounding areas and moving passages. The selected suitable areas are shown to be areas with low connectivity due to roads and vertical levee although typical habitats for water deer are forest, grassland, and farmland. In addition, the analysis of traces on snow suggests that the water deer make a detour around the artificial structures. In addition, the water deer are shown to make a detour around the fences of roads and embankment around farmland. Lastly, the water deer prefer habitats around riparian areas following tributaries. The method used in this study is expected to provide cost-efficient and functional analysis in selecting suitable areas.

Assessment of Positioning Accuracy of UAV Photogrammetry based on RTK-GPS (RTK-GPS 무인항공사진측량의 위치결정 정확도 평가)

  • Lee, Jae-One;Sung, Sang-Min
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.19 no.4
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    • pp.63-68
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    • 2018
  • The establishment of Ground Control Points (GCPs) in UAV-Photogrammetry is a working process that requires the most time and expenditure. Recently, the rapid developments of navigation sensors and communication technologies have enabled Unmanned Aerial Vehicles (UAVs) to conduct photogrammetric mapping without using GCP because of the availability of new methods such as RTK (Real Time Kinematic) and PPK (Post Processed Kinematic) technology. In this study, an experiment was conducted to evaluate the potential of RTK-UAV mapping with no GCPs compared to that of non RTK-UAV mapping. The positioning accuracy results produced by images obtained simultaneously from the two different types of UAVs were compared and analyzed. One was a RTK-UAV without GCPs and the other was a non RTK-UAV with different numbers of GCPs. The images were taken with a Canon IXUS 127 camera (focal length 4.3mm, pixel size $1.3{\mu}m$) at a flying height of approximately 160m, corresponding to a nominal GSD of approximately 4.7cm. As a result, the RMSE (planimetric/vertical) of positional accuracy according to the number of GCPs by the non-RTK method was 4.8cm/8.2cm with 5 GCPs, 5.4cm/10.3cm with 4 GCPs, and 6.2cm/12.0cm with 3 GCPs. In the case of non RTK-UAV photogrammetry with no GCP, the positioning accuracy was decreased greatly to approximately 112.9 cm and 204.6 cm in the horizontal and vertical coordinates, respectively. On the other hand, in the case of the RTK method with no ground control point, the errors in the planimetric and vertical position coordinates were reduced remarkably to 13.1cm and 15.7cm, respectively, compared to the non-RTK method. Overall, UAV photogrammetry supported by RTK-GPS technology, enabling precise positioning without a control point, is expected to be useful in the field of spatial information in the future.

A Methodology for Extracting Shopping-Related Keywords by Analyzing Internet Navigation Patterns (인터넷 검색기록 분석을 통한 쇼핑의도 포함 키워드 자동 추출 기법)

  • Kim, Mingyu;Kim, Namgyu;Jung, Inhwan
    • Journal of Intelligence and Information Systems
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    • v.20 no.2
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    • pp.123-136
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    • 2014
  • Recently, online shopping has further developed as the use of the Internet and a variety of smart mobile devices becomes more prevalent. The increase in the scale of such shopping has led to the creation of many Internet shopping malls. Consequently, there is a tendency for increasingly fierce competition among online retailers, and as a result, many Internet shopping malls are making significant attempts to attract online users to their sites. One such attempt is keyword marketing, whereby a retail site pays a fee to expose its link to potential customers when they insert a specific keyword on an Internet portal site. The price related to each keyword is generally estimated by the keyword's frequency of appearance. However, it is widely accepted that the price of keywords cannot be based solely on their frequency because many keywords may appear frequently but have little relationship to shopping. This implies that it is unreasonable for an online shopping mall to spend a great deal on some keywords simply because people frequently use them. Therefore, from the perspective of shopping malls, a specialized process is required to extract meaningful keywords. Further, the demand for automating this extraction process is increasing because of the drive to improve online sales performance. In this study, we propose a methodology that can automatically extract only shopping-related keywords from the entire set of search keywords used on portal sites. We define a shopping-related keyword as a keyword that is used directly before shopping behaviors. In other words, only search keywords that direct the search results page to shopping-related pages are extracted from among the entire set of search keywords. A comparison is then made between the extracted keywords' rankings and the rankings of the entire set of search keywords. Two types of data are used in our study's experiment: web browsing history from July 1, 2012 to June 30, 2013, and site information. The experimental dataset was from a web site ranking site, and the biggest portal site in Korea. The original sample dataset contains 150 million transaction logs. First, portal sites are selected, and search keywords in those sites are extracted. Search keywords can be easily extracted by simple parsing. The extracted keywords are ranked according to their frequency. The experiment uses approximately 3.9 million search results from Korea's largest search portal site. As a result, a total of 344,822 search keywords were extracted. Next, by using web browsing history and site information, the shopping-related keywords were taken from the entire set of search keywords. As a result, we obtained 4,709 shopping-related keywords. For performance evaluation, we compared the hit ratios of all the search keywords with the shopping-related keywords. To achieve this, we extracted 80,298 search keywords from several Internet shopping malls and then chose the top 1,000 keywords as a set of true shopping keywords. We measured precision, recall, and F-scores of the entire amount of keywords and the shopping-related keywords. The F-Score was formulated by calculating the harmonic mean of precision and recall. The precision, recall, and F-score of shopping-related keywords derived by the proposed methodology were revealed to be higher than those of the entire number of keywords. This study proposes a scheme that is able to obtain shopping-related keywords in a relatively simple manner. We could easily extract shopping-related keywords simply by examining transactions whose next visit is a shopping mall. The resultant shopping-related keyword set is expected to be a useful asset for many shopping malls that participate in keyword marketing. Moreover, the proposed methodology can be easily applied to the construction of special area-related keywords as well as shopping-related ones.

Evaluating of the Effectiveness of RTK Surveying Performance Based on Low-cost Multi-Channel GNSS Positioning Modules (다채널 저가 GNSS 측위 모듈기반 RTK 측량의 효용성 평가)

  • Kim, Chi-Hun;Oh, Seong-Jong;Lee, Yong-Chang
    • Journal of Cadastre & Land InformatiX
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    • v.52 no.2
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    • pp.53-65
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    • 2022
  • According to the advancement of the GNSS satellite positioning system, the module of hardware and operation software reflecting accuracy and economical efficiency is implemented in the user sector including the multi-channel GNSS receiver, the multi-frequency external antenna and the mobile app (App) base public positioning analysis software etc., and the multichannel GNSS RTK positioning of the active configuration method (DIY, Do it yourself) is possible according to the purpose of user. Especially, as the infrastructure of multi-GNSS satellite is expanded and the potential of expansion of utilization according to various modules is highlighted, interest in the utilization of multi-channel low-cost GNSS receiver module is gradually increasing. The purpose of this study is to review the multi-channel low-cost GNSS receivers that are appearing in the mass market in various forms and to analyze the utilization plan of the "address information facility investigation project" of the Ministry of Public Administration and Security by constructing the multi-channel low-cost GNSS positioning module based RTK survey system (hereinafter referred to as "multi-channel GNSS RTK module positioning system"). For this purpose, we constructed a low-cost "multi-channel GNSS RTK module positioning system" by combining related modules such as U-blox's F9P chipset, antenna, Ntrip transmission of GNSS observation data and RTK positioning analysis app through smartphone. Kinematic positioning was performed for circular trajectories, and static positioning was performed for address information facilities. The results of comparative analysis with the Static positioning performance of the geodetic receivers were obtained with 5 fixed points in the experimental site, and the good static surveying performance was obtained with the standard deviation of average ±1.2cm. In addition, the results of the test point for the outline of the circular structure in the orthogonal image composed of the drone image analysis and the Kinematic positioning trajectory of the low cost RTK GNSS receiver showed that the trajectory was very close to the standard deviation of average ±2.5cm. Especially, as a result of applying it to address information facilities, it was possible to verify the utility of spatial information construction at low cost compared to expensive commercial geodetic receivers, so it is expected that various utilization of "multi-channel GNSS RTK module positioning system"