• Environmental engineer
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• s.184
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• pp.58-63
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• 2001

• Journal of Korea Fair Competition Federation
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• no.134
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• pp.16-27
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• 2007

부당공동행위 관련제도의 전반적인 변화과정에서 논란의 소지가 있는 과징금 및 손해배상제도에 대한 경제적.법리적 분석을 통하여 부당공동행위에 대한 실질적이고 합리적인 규제의 틀을 모색할 필요가 있다. 나아가 과징금부과처분에 대한 관련 취소청구소송사례들에서 나타난 재량권 남용과 일탈을 줄이기 위한 적절한 방안도 모색되어야 한다.

• Journal of Korea Fair Competition Federation
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• no.97
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• pp.12-25
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• 2003

공정거래법의 실효적 집행을 위해서는 무엇보다도 공적집행을 개선하는 것이 중요하다. 이를 위하여 무엇보다 합리적이고 투명한 절차운영과 이해관계인의 절차상 권리 강화, 경쟁보호라는 목적에 충실하기 위한 공정위의 독립성과 전문성 확보, 그리고 사법심사를 통한 공정위의 재량권 남용 통제의 강화 등이 이루어질 필요가 있다. 아울러 공정거래법의 실효적 집행은 절차법만의 문제가 아니라, 실체법의 문제이기도 하다는 점을 간과해서는 안 된다. 따라서 집행의 개선논의는 금지기준의 명확성, 타당성 및 목적적합성이라는 실체법적 차원에서도 아울러 접근하여야 한다. 그리고 이러한 실체법의 발전과 합리적인 법 적용이란 공정위의 준 사법 기관성에 걸맞는 경쟁법 전문가의 적극적인 활용에 크게 좌우되는 것임은 물론이다.

• The Korean Society of Law and Medicine
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• v.20 no.2
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• pp.231-260
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• 2019

Following the last issue, we summarized the major medical judgments in 2018. Especially, efforts have been made to introduce as many judgments as they relate to the obligation to explain. This is because the limits of the court's judgments were so diverse that it was unknown. Regarding the extent of damages, attention should also be paid to cases where the cost of care is recognized as a large amount, and cases where the memorandum is effective for the increased cost of treatment. The rulings related to the payment and deduction of medical expenses were the most discussed, although the description was small. The case of multi-institutional operation of medical institutions is an interim decision, but it is a case of interest in the medical community, and regarding uninsured medical expenses, cases of discretionary abuse have been reduced compared to the past, but are still significant.

• Journal of Digital Convergence
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• v.15 no.12
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• pp.283-291
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• 2017

This Study analyzes the predictability of accounting information from mandatory K-IFRS adoption using the K-IFRS reconciliations information. We use the sample of 2,557 firm-year Korea listed companies belonging to non-financial corporate sector during 2010-2016. Specifically, we examine whether K-IFS reconciliation would improve or reduce the predicting power for future earnings after K-IFRS adoption. The results of empirical analyses show that reconciliation information from discretionary judgement tend to reduce the predicting power of K-IFRS based accounting earnings for future earnings. This result indicates that managers are likely to use the adjustments process to reconcile K-GAAP accounting numbers with corresponding K-IFRS as means to realize the various private utility. This study is expected to provide useful information by suggesting the need for more rigid screening schemes for the K-IFRS reconciliation process and also for adequate measures to be taken to ensure that the interests of the outside investors are properly protected.

• Korean small business review
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• v.42 no.4
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• pp.123-146
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• 2020

This study, targeting KOSDAQ-listed companies, examined the relationship between variability of accruals and corporate characteristics. First, the analysis results show that executives of companies with high debt ratios are more likely to violate debt contracts, so there is a strong temptation to use discretionary accrual items. Second, for companies with large volatility in operating cash flows, Executives of these companies are strongly inclined to utilize accruals for the purpose of abuse of discretion. Third, the larger the company, the more sensitive it is to political costs, so it is less tempted to use the accruals item than a smaller company. Fourth, the corporate age is thought to be the maturity of the company, Executives of such companies have little room to use accruals to abuse their discretion. Fifth, in the case of profit dummy variables, the companies reporting losses have more temporary accrual items than those reporting profits, so this increases the uncertainty in their accounting information than the latter. Sixth, for those companies that are indicated as inappropriate as a result of audit, the more likely their executives are to use the accrual items, and the lower the quality of their accounting profits is. Lastly, Companies audited by 4 Big domestic accounting firms have less discretionary accrual fluctuations than companies audited by non-big 4 accounting firms. Thus, it was found that the accrual amount allows the discretion of corporate executives differently according to the characteristics of the company.

• Land and Housing Review
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• v.3 no.2
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• pp.159-167
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• 2012

The regulation of continuous and adjacent development was introduced to prevent unplanned and improper development and to protect environment in green zone and non-urban area that was deficient in infrastructure. Though it has been effective, it was repealed in 2011 by disorderly development problem caused by crafty tricks around restrictions. Alternatively, the Urban Planning Commission is now deliberating on the development permit, but there are still much to be resolved such as improper committee formation and abuse of power, insufficient green corridor preservation, a lack of use of planning information system, discordance between landscape management guidelines in laws, etc. Therefore, we suggest several ideas for improvement of development permit system as follows; intensive deliberation system in the Urban Planning Commission, integrated commission for green corridor prevention, early establishment of urban planning information system, making a development permission guideline to minimize discretional act of the Urban Planning Commission, etc.

• The Korean Society of Law and Medicine
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• v.23 no.4
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• pp.29-74
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• 2022

As social disasters occur under the Disaster Management Act, which can damage the people's "life, body, and property" due to the rapid spread and spread of unexpected COVID-19 infectious diseases in 2020, information collected through inspection and reporting of infectious disease pathogens (Article 11), epidemiological investigation (Article 18), epidemiological investigation for vaccination (Article 29), artificial technology, and prevention policy Decision), (3) It was used as an important basis for decision-making in the context of an infectious disease crisis, such as promoting vaccination and understanding the current status of damage. In addition, medical policy decisions using infectious disease data contribute to quarantine policy decisions, information provision, drug development, and research technology development, and interest in the legal scope and limitations of using infectious disease data has increased worldwide. The use of infectious disease data can be classified for the purpose of spreading and blocking infectious diseases, prevention, management, and treatment of infectious diseases, and the use of information will be more widely made in the context of an infectious disease crisis. In particular, as the serious stage of the Disaster Management Act continues, the processing of personal identification information and sensitive information becomes an important issue. Information on "medical records, vaccination drugs, vaccination, underlying diseases, health rankings, long-term care recognition grades, pregnancy, etc." needs to be interpreted. In the case of "prevention, management, and treatment of infectious diseases", it is difficult to clearly define the concept of medical practicesThe types of actions are judged based on "legislative purposes, academic principles, expertise, and social norms," but the balance of legal interests should be based on the need for data use in quarantine policies and urgent judgment in public health crises. Specifically, the speed and degree of transmission of infectious diseases in a crisis, whether the purpose can be achieved without processing sensitive information, whether it unfairly violates the interests of third parties or information subjects, and the effectiveness of introducing quarantine policies through processing sensitive information can be used as major evaluation factors. On the other hand, the collection, provision, and use of infectious disease data for research purposes will be used through pseudonym processing under the Personal Information Protection Act, consent under the Bioethics Act and deliberation by the Institutional Bioethics Committee, and data provision deliberation committee. Therefore, the use of research purposes is recognized as long as procedural validity is secured as it is reviewed by the pseudonym processing and data review committee, the consent of the information subject, and the institutional bioethics review committee. However, the burden on research managers should be reduced by clarifying the pseudonymization or anonymization procedures, the introduction or consent procedures of the comprehensive consent system and the opt-out system should be clearly prepared, and the procedure for re-identifying or securing security that may arise from technological development should be clearly defined.