• International Commerce and Information Review
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• v.10 no.2
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• pp.373-390
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• 2008

본 논문은 국내세법, 한 중 조세협약, 중국세법을 근거하여 특수목적회사(SPC), 사모펀드(PEF) 등의 간접투자 방식과 직접투자 방식에 대한 투자시뮬레이션을 활용하여 최상의 투자형태 협상전략을 제시하였다. 분석결과 중국내 고정사업장이 없는 경우 홍콩과 같은 조세회피지역에 특수목적회사를 설립하여 중국에 투자하는 형태가 직접투자 혹은 국내에 PEF 설립을 통한 투자보다 더 합리적이었다. 더욱이 특수목적회사는 국내의 여러 가지 규제에서 벗어나 자유로운 펀드운용과 새로운 투자추진시 국내과실 송금 처리절차를 거치지 않고 재투자가 가능하다는 점을 포함하여 다양한 장점을 가지고 있었다. 중국 등의 해외투자 고려시 조세회피지역에 특수목적회사를 설립하고 이를 통해 투자를 실행하는 것이 가장 효율적인 방안임을 고려하여 투자방식과 JV협상을 진행하여야 할 것이다.

• 방재와보험
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• s.53
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• pp.68-77
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• 1992

한국화재보험협회에는 지난 2월 25일 협회 1층 강당에서 위험성 평가 기법에 대한 위험관리 세미나를 개최했다. 대형 특수건물 소유주 및 화화공장의 관계자, 내무부 및 유관가관, 방재시험연구소의 방재기술 정보회원, 손해 보험회사 임직원 등 3백여 명이 참석한 이번 세미나의 개최 목적은 보험시장 개방과 보험의 국제화에 따라 과학적인 위험관리 기법을 도입해 위험방지와 함께 인수위험을 효율적으로 관리, 보험 회사의 경쟁체제 확립에 기여하기 위한 것이다.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.9 no.6
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• pp.9-21
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• 2014

Source and use of investment money in the content business has been subject to closer attention, This study attempts to identify the information asymmetry problem in the performing art are, focusing on the Korean musical play. Despite the various discussions in the venture capital practice in the performing art area, there has been few studies analyzing the investors' perspective. While juggling with the 'artistic value' and 'rate of return', the investors are concerned about the 'transparency' of the performing art practice. When coupled with the subjective judgment of 'artistic value', the information asymmetry between the investor and the performing art manager becomes more delicate. In the performing art business, 'SPC(Special Purpose Company)' is considered a possible solution to organize the deal structure in this field. This study analyzes the role of SPC regarding the information asymmetry problem.

• Proceedings of the Korean Society of Computer Information Conference
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• 2020.07a
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• pp.177-179
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• 2020

본 논문에서는 경찰청에서 제공하는 2019년 민간경비업체와 민간경비원의 현황을 통해서 민간경비의 다양한 해석과 사각으로 이론적 기반을 마련하는 것을 목적으로 한다. 민간경비업체와 경비원 수는 총 5356개와 16만 3177명으로 나타났다. 현황으로 살펴본 민간경비업의 특징은 크게 4가지가 나타났다. 첫 번째 민간경비업체 수와 경비원의 수가 수도권으로 집중되었다. 기계경비원을 제외하고 53%~89%가 수도권(서울·경기·인천)에 집중되었다. 두 번째, 시설경비에 대한 집중이다. 시설경비가 민간경비업체와 경비원 수에 차지하는 비율은 각각 83%와 86%를 차지함으로써 경비업법에 의한 구분이 아닌 경비원은 곧 시설경비원을 뜻하는 것처럼 느껴지게 되었다. 세 번째, 비정상적인 신변보호 업체 수와 경비원 수이다. 2019년 기준으로 신변보호 업체의 수보다 신변보호원이 없는 상황이 발생하고 있고, 이는 허가만 유지, 시설경비업무와 경계모호, 신고 누락, 자체경비 전환으로 인한 것으로 보인다. 네 번째, 특수경비업의 특수성이다. 국가중요시설에서 일하는 특수경비원은 국가의 정책에 따라서 한국공항공사의 한공보안파트너스, 인천공항공사의 인천공항경비를 자회사로 하고 정규직 전환을 진행 중에 있기 때문에 특수경비업체 수와 경비원 수의 변화는 불가피한 것으로 보인다.

• Journal of the Society of Disaster Information
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• v.7 no.4
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• pp.316-327
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• 2011

The purposes of this study are to investigate various experience factors that special guards firstly appointed calculate during the occupational socialization and suggest the preliminary data which is necessary to the establishment of educational service strategy of preliminary special guard and security guard. So, in-depth interviewing and ethnographic study were conducted for 4 special guards firstly appointed. As the result, the occupational socialization process of special guards firstly appointed are quickening period, preparatory period, adaptation period and conflict/maturity period. The first, quickening period is a decision of family background, exercise experience and university entrance. The second, preparatory period is certificates and mentor of department vision, university curriculum and occupational preparation. The third, adaptation period is occupational specialty, occupational professionalism, occupational satisfaction, motivation and company colleagues. The forth, conflict/maturity period is job stress, turnover, conflict in company, efforts for self-development and prospect of job. Therefore, this study will be able to be applied as a guide for special guard's performance improvement and provide educational preliminary data for following-up studies.

• Journal of the Korean association of regional geographers
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• v.11 no.4
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• pp.511-522
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• 2005

This paper aims at analyzing the current status, characteristics and problems of housing development project finance firstly, and secondly, examining the policy measures in order to enhancing the housing development project finance systems. The main results of this paper are as follows. Project finances are very activated in the housing development projects, especially, apartment development, since 2001. But most of housing development project finance are not virtual project finance, but conditional corporate finance, because most of project finance didn't uses bankruptcy remote. Therefore, the main policy measures in order to activate effective growth of project finance are, first, institutionalizing of project finance, second, enhancing the feasibility study capabilities of finance companies, third, using the real estate funds effectively, and forth, networking housing development project finances with long-term mortgage finances.

• Korean Security Journal
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• no.29
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• pp.59-86
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• 2011

The purpose of this study is to investigate the relationship between organizational culture, organizational trust and organizational performance of special guard organization. This study had selected special guards from 4 different private guard companies which are in Seoul area on March 2011. Using Judgement Sampling, 161 samples were drawn for the use of final analysis. Questionnaire used in this study was consisted of the total 42 question, and executed frequency analysis, factor analysis, reliability analysis, correlation analysis, multiple regression analysis, path analysis by SPSSWIN 18.0. The Cronbach's ${\alpha}$ value which represents the reliability of the survey came out to be over .592. The results are following: First, the organizational culture of special guard organization affects organizational trust. That is, when a developmental, reasonable, consensual and hierarchical culture is activated, cognitive emotional and behavioral trust is increased. Second, organizational culture of special guard organization affects organizational performance. That is, when a reasonable and consensual culture is activated, job-satisfaction becomes higher. On the other hand, when a developmental, reasonable and hierarchical culture is activated, organizational flow becomes higher. Third, organizational trust of special guard organization affects organizational performance. That is, when a cognitive emotional and behavioral trust works highly, job-satisfaction and organizational flow is increased. Fourth, Special security organization's organizational culture affects as a result in organization result. As well as organizational culture exerts direct influence on organization outcome, I exert effect that is indirect in organization outcome through action trust which is low rank factor of organization trust.

• Journal of Korean Philosophical Society
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• v.126
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• pp.213-233
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• 2013

The aim of this paper is to reveal the ethical problem of insider trading. 'Insider trading' refer to obtaining information from non-public sources such as private acquaintances about trade secret, using it purposes of enhancing insider's financial advantages. And sometimes such a practice can be conducted fraudulently. Therefore, the focus of this paper will be on fairness or justice arguments against insider trading. And all kinds of discussion this paper are to focus the underlying consideration behind these arguments, that is, the underlying consideration about violation of ethical standards of fairness. First, one of these arguments argues that insider trading does necessarily involve defrauding general investors such as general employees, general stockholders. And economic power and unjust advantage of insider can be exercised to the detriment of this non-insider's interests. Second, another argument argues that insider trading undermines competition which is the principle of any free market. And insider trading is not only a complication in the free market mechanism, but also thwarts free competition which free markets depend. Third, the final argument argues that insider trading will be made something unfair about the concept of equal access to information. This argument argues, therefore, that to permit insider trading would be to set up stock market trading rules that are unfair to non-insiders.

• Korean Journal of Construction Engineering and Management
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• v.8 no.3
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• pp.116-124
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• 2007

It is Increasing that requirements of social infrastructure which includes educational, welfare, cultural facilities for public. Government introduced BTI(Build-Transfer-Lease) as a PFI(Private Financial Initiative) system. This research is about BTL projects in small public educational facilities. Some problems when BTL system is applied to small public educational facilities are identified, and the reason of those problems are examined. This research proposes alternatives in a institutional way and it proposes improvements in contractual structure of consortium when BTL system is applied. Based on reasonable system, it promotes creativeness and effectiveness of a project, and it makes local minor construction companies participate in BTL project without difficulties as mentioned.

• Korean Journal of Construction Engineering and Management
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• v.12 no.2
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• pp.121-132
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• 2011

One of the advantages of BOT PF(Project Finance) is the government can be protected from risks involved in projects as the private finances, builds, and operates relevant projects. Moreover, the private may avoid outstanding responsibility in case of default thanks to BOT PF's unique financial structure and characteristics. However, despite increasing attention on risk mitigation effect of financial structure and characteristic of BOT PF to default risk with emerging controversies of capital crunch, introduction of IFRS, and contingent liabilities, valuation of default risk mitigation effect caused by financial structure and characteristics of BOT PF still seems sophisticated due to uncertain cash flows, complexly layered contracts, and their interaction. So, this paper is to show the theoretical frame to assess the default risk mitigation effect of financial structure and characteristic of BOT PF with option pricing and related financial economic theories and to provide some meaningful implications. Finally, this research shows that the financial structure and characteristics of BOT PF help mitigate the default risk and default risk mitigation effect increases as change of relevant variables on financial feasibility gets the BOT project less financially feasible.