• Title/Summary/Keyword: 제도적 신뢰

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A Study on Trade Barriers Analysis in the Chinese Audiovisual Service Sectors (중국 시청각서비스분야 통상장벽 분석과 진출 전략 : AHP와 Fuzzy 신뢰도 지수를 이용하여)

  • Jung, Sang-Chul;Rhee, Hae-Chun
    • Review of Culture and Economy
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    • v.17 no.2
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    • pp.63-80
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    • 2014
  • This study evaluates the importance of negotiation agendas and the possibility of reaching the Korea-China FTA agreement. It assesses the current situation of trade barriers in the audiovisual service sector of China and then examines a survey of practitioners and experts to screen important regulations. The results are as follows: First, considering the national economic situation in Korea and the environment of the Chinese trade barrier, an important agenda is to enable the direct service of online games and to reach a co-production agreement in the audiovisual service sector. Second, an agenda regarding the co-production agreement of an audio-visual service sector has high potential to be realized, followed by agendas regarding online game and music services. In the broadcasting and film service sectors, with their high cultural identity, a mutual cooperative approach is needed. Korea bringing up the agenda regarding online service may allow it to gain a net benefit for the next FATs. To realize a mutual cooperative approach, it is necessary to form a frame of mutual interests and cooperation through a co-production agreement of audio-visual service. If both countries agree to acknowledge co-produced content as each country's contents, both would benefit.

The Effect of the Adoption of Principle-based International Financial Reporting Standards on Financial Reporting of Korean Small/Medium-Size Enterprises(SMEs) (원칙중심의 국제회계기준 도입이 중소-중견기업의 재무보고에 미친 영향에 관한 연구)

  • Kim, Eung-Gil;Han, Soong-Soo
    • Korean small business review
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    • v.42 no.2
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    • pp.1-22
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    • 2020
  • This paper examines the effect of the adoption of international financial reporting standards(IFRS) on the financial reporting of SMEs. As IFRS is principle-based, management's discretion is needed to reflect the economic substance of transactions, and a sound internal accounting infrastructure is needed to support the judgment process. In the case of SMEs, the internal accounting infrastructure is not well established, which makes it difficult to apply principle-based accounting. The survey analysis of 132 small and medium-sized business accounting managers listed in the domestic stock market showed that the reliability of financial statements has increased due to the introduction of IFRS. In particular, SMEs perceived their financial statements as being more reliable after the adoption of IFRS than midsize companies. However, it was found that the costs and risks from the preparation of financial statements have increased significantly, and conflicts between auditors and supervisory authorities related to the application of the principles have increased. In particular, midsize companies felt the increase in conflict with auditors and supervisory authorities bigger than small companies. As for the practical difficulties in applying IFRS, both small and medium-sized companies have difficulty in interpreting the standards and lacked guidelines. In order to resolve these difficulties, it is necessary to enhance the function of Q&A by the Korea Accounting standard board(KASB) or Financial Supervisory Service(FSS). In conclusion, the reliability of the financial statements of SMEs has improved with the introduction of IFRS. However, we believe that policy and institutional support is needed in order to have better financial reporting for SMEs.

Analyzing Site Reliability for Residential, Civil and Plant Projects using Lean Construction Principles (린 건설에 기초한 국내 건설 공사의 시공 계획 신뢰도 평가 및 분석)

  • Koo, Bonsang
    • KSCE Journal of Civil and Environmental Engineering Research
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    • v.28 no.5D
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    • pp.655-664
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    • 2008
  • Lean Construction recommends implementing site production management by measuring the reliability of daily production tasks, collecting the causes for failure of incomplete tasks, and identifying problems in the existing process based on the collected data. Although many research projects have been performed to introduce Lean Construction in Korea, there are not many cases in which day-to-day site production operations has been stringently evaluated based on such methods. This paper introduces three cases in which such techniques were implemented on a residential, civil infrastructure and plant project. On each project, process maps were created with the superintendents and daily production meetings were held for two weeks. Consequently, the average PPC for the three projects was 79% for PPC and 16% for PAT. In addition, the majority of the failures were due to 'Directive/Plan' and 'Prerequisites.' The results show that project stakeholders (owners, contractors, etc.) lack the ability to plan ahead and keep to their plans, and also lack the capability to synchronize workflow between themselves. The results also reveal that project participants need to be more proactive in solving process problems on site and also need to be better educated in Lean concepts and methodologies.

Development of Scale for Korean Marriage Values (한국형 결혼관 척도 개발 연구)

  • Nam, Soonhyeon
    • Korean Journal of Culture and Social Issue
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    • v.13 no.4
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    • pp.1-27
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    • 2007
  • Most of the researches on the view of marriage from 1970s until now have merely been the status survey to get a glimpse of thoughts on the marriage of the time. It is true that the recognitions of marriage in the recent days, especially those of the youth are going through a great deal of changes. However, it is also recognized that although westernized views on marriage recently are flooding in, still the traditional perspectives are firmly rooted underneath. Therefore, this study intended to predict the potential conflicts from diversified marital perspectives of the youth in the contemporary society applying the Korean views on marriage as an effort to develop views on marriage in scientific way, analyze the psychological problems before and after marriage, and pursue successful marriage to form a stable and desirable family. As for the method, questions were selected by 275 university students and the validity and reliability of marriage views by 1,283 married couples were examined. As a result, the following conclusions were made. The scale for Korean marriage values were summarized to six factors - 'traditional marriage', 'successful marriage', 'irrationality of marriage', 'necessity of marriage', 'cohabitation', and 'divorce and remarriage', showing high correlation with the existing scales, and the reliability coefficient of each subscale indicated as comparatively reliable with the value of Cronbach α=.88 at Cronbach α=.63.

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A Legal Study on the Certificate System for Light Sports Aircraft Repairman (경량항공기 정비사 자격증명제도에 관한 법적 고찰)

  • Kim, Woong-Yi;Shin, Dai-Won;Lee, Gi-Myung
    • The Korean Journal of Air & Space Law and Policy
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    • v.33 no.1
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    • pp.175-204
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    • 2018
  • Recently, the aviation leisure business has been legislated, and related industries have become active base with increasing the light sports aircraft within the legislation system. However, in the light sports aircraft safety problem, it is often mentioned that the flight is in violation of the regulations, the lack of safety consciousness of the operator and lack of ability, and the personal operators have a risk of accident of light aircraft such as insufficient safety management and poor maintenance. At present, the maintenance of light sports aircraft is carried out by the A & P mechanic in accordance with the relevant laws and regulations, but it is difficult to say that it is equipped with qualification and expertise. It is not a legal issue to undertake light sports aircraft maintenance work on the regulation system. However, the problem of reliability and appropriateness is constantly being raised because airplanes, light sports aircraft, and ultra-light vehicle are classified and serviced in a legal method. Although legal and institutional frameworks for light sports aircraft are separated, much of it is stipulated in the aviation law provisions. Light sports aircraft maintenance work also follows the current aircraft maintenance system. In the United States, Europe, and Australia where General Aviation developed, legal and institutional devices related to maintenance of light aircraft were introduced, and specialized maintenance tasks are covered in the light aircraft mechanics system. As a result of analysis of domestic and foreign laws and regulations, it is necessary to introduce the qualification system for maintenance of light aircraft. In advanced aviation countries such as the United States, Europe, and Australia, a light sports aircraft repairman system is installed to perform safety management. This is to cope with changes in the operating environment of the new light sports aircraft. This study does not suggest the need for a light aircraft repairman system. From the viewpoint of the legal system, the examination of the relevant laws and regulations revealed that the supplementary part of the system is necessary. It is also require that the necessity of introduction is raised in comparison with overseas cases. Based on these results, it is necessary to introduce the system into the light aircraft repairman system, and suggestions for how to improve it are suggested.

The Study of Effectiveness of MERS on the Law and Remaining Task (국내 메르스(MERS) 사태가 남긴 과제와 법률에 미친 영향에 대한 소고(小考))

  • Yoon, Jong Tae
    • The Korean Society of Law and Medicine
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    • v.16 no.2
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    • pp.263-291
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    • 2015
  • In May, 2015, a 68 years old man, who has been Middle East Saudi Arabia and the United Arab Emirates, had high fever, muscle aches, cough and shortness of breath. he went two local hospital near his house and the S Medical Center emergency center. He was diagnosed MERS(Middle East respiratory syndrome) and the diseases had put South Korea the fear of epidemics for three months. Especially, this disease has firstly reported in Middle East Asia in September 2012 and spreaded to twenty-six countries. In 21, July, 2015, European Center for disease prevention and control reported 533 people were died and in South Korea, 186 people were infected, 36 people were died and 16,693 people were isolated from MERS. South Korea government were faced into epidemic control and blamed from public. Especially, hospital acquired infection, disease control chain, opening of information, ventilation, lack of isolation bed, the problem of function of local health center, the issue of reparation for hospital and insurance cover rate, the classification of disease, the role of Korea Centers for disease control and prevention, the culture of visiting hospital to see sick people, the issue of hospital multiple room and other related social support policy. it is time to study and discuss to solve these problems. South Korea citizens felt fear and fright from MERS. What is wore, they thought the dieses were out of their government control. It was unusual case for word except Middle East Asia. numerous tourists canceled visiting korea. South korea economic were severly damaged especially, tourism industry. South korea government should admit that they had failed initial action against MERS and take full reasonability from any damages. The government have to open information to public in terms of epidemic diseases and try to prevent any other epidemic diseases and try to work with local governments.

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Dilemma and Its Institutional Solutions in the Port ODA of Korea (항만분야 공적개발원조(ODA)의 딜레마 해소를 위한 제도 개선방안)

  • Kim, Bo Young;Kang, Yunho
    • Journal of Navigation and Port Research
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    • v.38 no.4
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    • pp.409-419
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    • 2014
  • In accordance with the global age, countries in the world try to dedicate to collaboration among them through ODA (Official Development Assistance), in order to solve the-rich-get-richer and the poor-get-poorer problems among countries, to develop the developing countries' economies, and to improve their level of social welfare. Also, Korea is so active in ODA as a member of OECD, even if it is in the initial process. Nowadays, in Korea, the importance of ODA in the field of port has been brought into relief. Accordingly, the paper intends to analyze the dilemma structure of port ODA from the perspectives both of new institutionalism and Samaritan's dilemma game, and it tries to seek the improvements of ODA institutions to create effective outcomes based on the analysis. Through the analysis, dilemma structure was identified regarding the institutions of port ODA. And the results of the analysis suggested the improvements of port ODA institutions including strengthening of on-the-spot aid system, establishment of payoffs system for inducing recipient countries' efforts, and institutionalization of reliable threat. It would contribute to develop the theoretical model of ODA analysis and create effective outcomes of ODA in the field of ports.

A Study on Empirical Analysis and a Plan to Improve the Policy for Performance Assesment of National R&D Projects (국가연구개발사업 성과평가 정책 실증분석 및 발전방안 연구)

  • Kim, Yun Myung;You, Hwa Sun
    • Journal of Korea Technology Innovation Society
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    • v.19 no.1
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    • pp.191-229
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    • 2016
  • As Korean national R&D projects have steadily grown in size, the needs of enhancing the efficiency and effectiveness of the national R&D budge spending has been also discussed. Therefore, many efforts have been made to establish performance assessment system to improve the efficiency and effectiveness of the national R&D project. One example of such efforts is the stipulation of connecting the results of performance evaluation ranking of the national R&D projects with the budge allocation of for the coming fiscal year. Unlike the stipulated article in the law/regulation that 'more budge shall be allocated to a project rated over excellent grade and vice versa', however, precedent studies have been casting mixed opinions over to the effectiveness of the connection between assessment results and budge allocation. In this respect, the present study attempted to empirically examine if the laws and institutions related to the results of performance evaluation ranking of the national R&D projects with the budge allocation work properly, using panel regression analysis and quantitative data. In addition, this study investigated into the deterrent factors to the connectivity between the performance results of the national R&D projects and budge allocation and sought for a way to improve the system of performance assessment and enhance the reliability of the results by minimizing the hindrance factors.

The Effects of Career Orientation on the Entrepreneurial·Reemployment Intention: Focused on the Mediating Effects of the Social Capitals (경력지향성이 창·재취업의도에 미치는 영향 연구: 사회적자본의 매개효과를 중심으로)

  • Kang, Gyung Lan;Park, Cheol Woo
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.12 no.5
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    • pp.177-189
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    • 2017
  • The purpose of this research is to investigate the factors which effect the intention to reemploy after the retirement and the mediation effect of the social capitalism for retired and prospective retired baby boomers. Starting from 2010, baby boomers have been retiring at a large scale. However retirement at a large scale without securing provision for fiancial wise in later life can lead to many issues regarding social and fiancial wise such as instability of labour market and increase of spending in society welfare cost and such on. Change of individual's self prospective and institutional support to help prepare find new career for next 3decade after the retirement needs to be concretized. The results of this study suggest that the management orientation affects the social capital positively and the autonomous orientation does not affect the relationship between career orientation and social capital. In terms of the relationship between career orientation and reemployment intention, management orientation does not affect the intention of the entrepreneur but affects the reemployment intention positively, while the autonomous intention affects neither entrepreneurial intention nor reemployment intention (+), Respectively. Social capital has a positive effect on the intention of reemployment, and the mediating effect of social capital on the relationship between career orientation and reemployment. Also, while in the work force, potential retiring baby boomer workers should be systematically supported with education, training and reemployment program based on individual's career orientation and allowing them to stay for a longer period in the labour market can be the implication to the solution for the economic stability and increasing social cost such as public pensions.

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Characterization of Domestic Well Intrusion Events for the Safety Assessment of the Geological Disposal System (심지층 처분시스템의 안전성평가를 위한 국내 우물침입 발생 특성 평가)

  • Kim, Jung-Woo;Cho, Dong-Keun;Ko, Nak-Youl;Jeong, Jongtae
    • Journal of Nuclear Fuel Cycle and Waste Technology(JNFCWT)
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    • v.13 no.1
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    • pp.1-10
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    • 2015
  • In the safety assessment of the geological disposal system of the radioactive wastes, the abnormal scenarios, in which the system is impacted by the abnormal events, need to be considered in addition to the reference scenario. In this study, characterization and prediction of well intrusion as one of the abnormal events which will impact the disposal system were conducted probabilistically and statistically for the safety assessment. The domestic well development data were analyzed, and the prediction methodologies of the well intrusion were suggested with a computation example. From the results, the annual well development rate per unit area in Korea was about 0.8 well/yr/km2 in the conservative point of view. Considering the area of the overall disposal system which is about 1.5 km2, the annual well development rate within the disposal system could be 1.2 well/yr. That is, it could be expected that more than one well would be installed within the disposal system every year after the institutional management period. From the statistical analysis, the probabilistic distribution of the well depth followed the log-normal distribution with 3.0363 m of mean value and 1.1467 m of standard deviation. This study will be followed by the study about the impacts of the well intrusion on the geological disposal system, and the both studies will contribute to the increased reliability of safety assessment.