• 한국산학기술학회논문지
• /
• 제21권9호
• /
• pp.584-595
• /
• 2020

본 연구에서 사익편취규제제도가 특수관계인간 거래와 기업가치간의 관계에 미치는 영향을 분석하였다. 이를 위해 제도가 시행된 2014년 전·후 5개년(2009년~2013년과 2014년~2018년)동안 상장사들의 특수관계인간 거래와 기업가치간의 관계 변화를 살펴보았다. 특수관계인간 거래형태는 장기공급계약, 대여금, 신용공여이다. 총 6,534개 연도-기업 표본을 패널자료 회귀분석방법으로 분석하였다. 분석결과는 다음과 같다. 첫째, 규제제도는 특수관계인간 거래와 기업가치간의 관계에 영향을 미치는 것으로 나타났다. 전체기업 대상 분석결과 제도시행 이전에는 특수관계인간 거래와 기업가치간에 유의미한 영향관계를 확인할 수 없었다. 그러나 제도시행 이후에는 장기공급계약이 기업가치에 정(+)의 영향을 미치는 것으로 나타났다. 이는 제도시행으로 내부거래가 사익편취 목적이 완화되고 거래의 효율성과 투명성이 강화된 결과로 이해할 수 있었다. 둘째, 규제제도가 특수관계인간 거래와 기업가치간의 관계에 미치는 영향은 규제대상과 비규제대상 간에 차이가 있음을 알 수 있었다. 규제대상의 경우 제도시행 전에는 대여금과 신용공여가 기업가치에 유의미한 부(-)의 관계로 나타났지만, 제도시행 이후에는 유의미한 영향관계가 사라졌다. 사익편취 목적으로 수행되던 이들 거래가 제도시행으로 감시와 통제기능이 강화되면서 부정적인 영향관계가 완화된 것으로 이해되었다. 비규제대상에서는 제도시행 이전과 달리 장기공급계약이 제도시행 이후 기간에서 기업가치와 정(+)의 영향관계로 나타났다. 따라서 규제제도는 내부거래의 효율성과 투명성 강화 측면에서 규제대상보다 비규제대상에 더 크게 영향을 미친다는 것을 알 수 있었다.

• 한국구조물진단유지관리공학회 논문집
• /
• 제24권2호
• /
• pp.50-59
• /
• 2020

고 흡수성 폴리머(SAP)는 콘크리트 내부에서 물을 흡수하여 팽창하며 물을 방출하면서 수축한다. 이 과정을 통해 콘크리트는 내부 양생 효과를 얻을 수 있지만 팽창한 SAP가 차지하고 있던 공간은 공극으로 존재하게 된다. 따라서 본 연구에서는 SAP를 혼입한 콘크리트의 기초 물성 및 염화물 침투 저항성을 평가하여 SAP의 내부 양생과 공극에 의한 영향을 평가하였다. 또한 SAP에 의한 내부 양생 효과를 평가하기 위해 양생 조건을 수중 양생과 봉함 양생으로 구분하여 실시하였다. 실험 결과, 수중 양생의 압축강도는 혼입율에 따라 큰 차이가 없었으며, 봉함 양생의 경우에는 SAP의 혼입율이 증가함에 따라 압축 강도가 증가하는 경향을 나타냈다. 봉함 양생의 경우 내부 양생 효과가 압축 강도 증가에 영향을 준 것으로 판단된다. 염화물 확산계수 측정 결과, SAP의 혼입율 증가에 따라 확산계수가 감소하는 경향을 나타냈으며, 특히 봉함 양생은 내부 양생 효과로 인해 수화 반응이 촉진되어 염화물 침투 저항성이 더욱 개선된 것으로 판단된다. 양생 조건이 다른 경우 표면 전기저항을 이용해 염화물 침투 저항성을 평가하는 것은 부적절한 것으로 판단된다.

• The Korean Journal of Physiology
• /
• 제18권2호
• /
• pp.139-150
• /
• 1984

Vanadate의 회장 평활근에 대한 수축작용이 Na-K-ATPase를 억제하기 때문인지를 구명하기 위하여 Na-K-ATPase를 억제하는 ouabain과의 작용의 차이를 관찰한 결과 다음과 같은 결론을 얻었다. 1) Ouabain에 의해 나타나는 수축은 2중 peak를 나타내었으나 vanadate 의해서는 단일 Peak만을 보였다. 2) Ouabain에 의한 수축은 atropine$(2{\times]10^{-6}M)$에 의해 강력하게 억제되었으나 vanadate의 작용은 영향을 받지 않았다. 3) Ouabain에 의한 수축은 vanadate에 비해 외부의 $Ca^{++}4농도 및 Ca-길항제에 대해 민감하게 영향을 받았다. 4) 용액내 $Na^+$이 없을때 혹은 고농도의 $K^+$존재하에서 ouabain에 의한 수축반응은 거의 나타나지 않았으나 vanadate에 의한 수축은 영향을 받지 않았다. 5) Vanadate에 의한 수축은 ouabain 존재시에 더욱 증가되었다. 6) 3시간동안 incubation한 결과 vanadate는 ouabain과 달리 세포내 $Na^+$의 농도에 영향을 미치지 못하였다. 이상의 결과로 보아 ouabain과 vanadate는 서로 다른 기전에 의해 회장 평활근에서 수축반응을 유발시키는 것으로 추측된다.

• 무역상무연구
• /
• 제20권
• /
• pp.387-421
• /
• 2003

On the above, a comparison between preliminary draft conventions and comments by the Int'l Chamber of Commerce, contents of preliminary draft convention, problems and alternative are discussed. The conclusions are as follows thereof : The laws of MLEC and MLES made preparation for electronic era of CISG. But electronic circumstances are more changed than the time of regulation of them. Therefore the business world needs a stand-alone convention dealing broadly with the issues of contract formation in electronic commerce. At last, preliminary draft convention delivered a second round. But the base of the instrument was also MLEC and MLES. The revised preliminary draft convention is much amended beyond preliminary draft convention. At its forty-one sessions, the working group reviewed articles 1-11 of the revised preliminary draft convention presented by the secretariat. The remainder was pending until the time of its forty-two sessions. Therefore, on the base of deliberations and decisions of that sessions and them of thirty-six sessions of UNCITRAL, which will be held on comming november, the draft convention which will be prepared by the secretariate, be re-revised preliminary draft convention. According to review of working group on them, preliminary draft convention will officially be draft convention or revise by secretariate. Under these situations, my points of view on draft convention are as follows : As though e-UCP is used carring out side by side with UCP, after e-CISG making in order to adjust CISG to "on" transaction, it is very easy and prompt for business worked to use CISG with e-CISG. This will facilitate ratification of the CISG. For this case, I already presented contents of e-CISG. It is very important for the preliminary draft convention to deal specially with issues related to electronic contracting or to electronic transaction, because according to which way, its contents and scope of application will be different. But the revised draft convention is regretably compromising both them. Consequently, its contents are very confusing and we could not expect its success. If e-CISG will regulate, it is desirable that, if possible, working group has to make the general rule, and the making of useful, practical, affordable rule for electronic commerce, for example Uniform Customs and Practices for Electronic Commerce(e-UEC) in order to solve the specific practical problems, if any, which business currently faces regarding electronic contracting, has to entrust ICC. If working group want to make e-CISG, it is important not to hesitate and take a significant amount of time.

• 무역상무연구
• /
• 제20권
• /
• pp.129-150
• /
• 2003

Software license agreements, to be useful in the mass market, could not be individually negotiated, and had to be standardized and concise. The software license agreement needs to be presented to the licensee-users in a fashion that would allow for mass distribution of software, also for it to enforceable, that would draw the users' attention to the terms and conditions under which the publisher allowed the use of the software. These needs have been accomplished, with or without fail, through so called the "shrink-wrap licenses" Shrink-wrap licenses purpose to transfer computer softwares to their users by defining the terms and conditions of use of the software without implicating the "first sale doctrine" of the Copyright Act. These shrink-wrap licenses have become essential to the software industry. However, in USA, the law applicable to these licenses has been unclear and unsettled. Courts have struggled to develop a coherent framework governing their enforceability. Meanwhile, the National Conference of Commissioners on Uniform State Laws ("NCCUSL") in USA promulgated the Uniform Computer Information Transaction Act ("UCITA") governing contracts for computer information transaction on July 29, 1999. One clear objective of UCITA was to settle the law governing the enforceability of shrink-wrap licenses. In these respects, this paper first introduces the various forms that shrink-wrap licenses take(at Part II. Section 1.), and explains the main advantages of them(at Part II. Section 2.) Here it shows how shrink-wrap licenses value themselves for both software publishers and users, including that shrink-wrap licenses are a valuable contracting tool because they provide vital information and rights to software users and because they permit the contracting flexibility that is essential for today's software products. Next, this paper describes the current legal framework applicable to shrink-wrap licenses in USA(at Part III). Here it shows that in USA the development of case law governing shrink-wrap licenses occurred in two distinct stages. At first stage, judicial hostility toward shrink-wrap licenses marked such that they were not enforced pursuant to Article 2 of the Uniform Commercial Code. At second stage, courts began to recognize the pervasiveness of shrink-wrap licenses, their indispensability to the rapidly expanding information technology industry, and the urgent need to enforce such licenses in order to maintain low prices for consumers of computer hardware or software, resulting in the recognition of shrink-wrap licenses. Finally, in view of the importance of UCITA, this paper examines how it will affect the enforceability of shrink-wrap licenses(at Part IV). The drafters of UCITA, as well as the scholars and practitioners who have criticized it, agree that it validates shrink-wrap licenses, provided certain procedural protections are afforded to purchasers. These procedural protections include the licensee end-user must (i) manifest his assent to the shrink-wrap license, (ii) have an opportunity to review the shrink-wrap license, (iii) have a right to return the product without costs.

• 의료법학
• /
• 제15권1호
• /
• pp.211-237
• /
• 2014

Because of unpredictability and high possibility of abnormal results by clinical trials compared to general medical behaviors, a procedure for ensuring with sufficient explanations by investigators must be secured. Therefore, in a sequence of clinical trials, what kinds of scope, stage, and method of explanations provided by investigators, including doctors or researchers, to trial subjects are closely related to the compensation for damages by violation of liability for explanation. In case of application of clinical trials to patients who have critical illness such as cancer, issues of "Quality of Life" regarding trial subjects, cancer patients, should be discussed. Especially, in case of clinical trials for terminal cancer patients, the right of subjects' self-determination, which is a fundamental principle in medical behaviors, should be discussed. The right of self-determination includes participation in clinical trials for the possibility of life-sustaining even a little bit, or no participation in clinical trials in order to have a time for completing the rest of his life. Like this, if the extent and scope of explanations related to the issues of "Quality of Life" are raised as main issues, the evaluation of "Quality of Life", should be a prerequisite. In many occasions, realistically, despite bad results such as deaths or serious adverse drug reactions after clinical trials, it may not be easy for compensating to trial subjects or their survivors, who requested civil compensation for damage. Futhermore, in abnormal results after concealment of clinical trials or performance of clinical trials without permission, and in the case of trial subjects' failures of proving proximate cause between the clinical trials and abnormal results, problematic results such as no protection to the trial subjects could be occurred. In performing clinical trials, investigators should provide sufficient explanations for trial subjects and secure voluntary informed consents from the trial subjects. Therefore, clinical trials without trial subjects' permissions and the informed consent process violate trial subjects' rights of self-determination, and the investigators shall be liable for compensation for damages. Then, issues might be addressed are what are essential contents of patients' "rights of self-determination" infringed by clinical trials without subjects' permissions. Two perspectives about patients' rights of self-determination might be considered. One perspective regards physical distress of patients (subjects) from therapies without sufficient explanations as the crux of the matter. The other perspective regards infringement of human dignity caused by being subjects without permission as the crux of the matter irrespective of risks' big and small influences. This research follows perspective of the latter. Forming constant fiduciary relation between investigators (doctors) and subjects (patients) pursuant medical contracts, and in accordance with this fiduciary relation, subjects, who are patients, have expectations of explanations and treatments by the best ways. If doctors and patients set this forth as a premise, doctors should assume civil liability when doctors infringe patients' expectations.

• 한국식품영양학회지
• /
• 제20권2호
• /
• pp.226-239
• /
• 2007

The purpose of this study was to identify the problems related to the purchasing processes of school foodservices that should be corrected for the food service safety, by examining the purchasing processes and the status of supplier selection. A questionnaire was given to 300 dietitians working at self-operated food services. Ninety-eight responses, excluding incomplete answers, were used for the statistical analysis. The survey consisted of three parts: the general characteristics of the school foodservice and dietitian, purchasing processes and supplier selection, and the purchase specifications. We found that 84% of the contract was made by informal purchasing, and the contract period was 6 months or one year. For supplier selection, problems related to the document screening systems were the superficiality of the content(45.7%) and the absence or lack of clarity of the appraisal criteria(34.8%). The important factors for the facility and equipment standards of suppliers were included unclear evaluation methods for content(41.1%) and inappropriate appraisal lists(21.1%), while unclear evaluation methods for content(41.9%) and absence or lack of clarity of the appraisal criteria(20.4%) were the problems pertaining to the supplier evaluation checklist. When using the Food Labeling Standards to select suppliers, confirmation of the sell-by date and the storage method had the highest score at 3.85 out of 5. For supplier selection, only 25% of the contract was made by using the purchase specifications. The levels of satisfaction of with Kimchi and rice cakes suppliers were significantly different according to employment type and educational background, respectively. Depending on working experiences, satisfaction was significantly different for the use of document screening, as a standard for the selection and management of suppliers, and for the facility and equipment standards of suppliers, The use of purchase specifications was different by employment type, while the use of purchase specifications for contracts was different by working experience. These results imply that the specialization of suppliers is necessary to unsure food safety. Therefore, the objective methods to evaluate the suppliers should be developed by the government, and appropriate education programs for dietitians should be prepared to enhance the utilization of purchase specifications.

• 트랜스-
• /
• 제2권
• /
• pp.75-94
• /
• 2017

감독은 영화의 예술적 질을 책임지는 지휘자이다. 할리우드에서 감독은 주어진 시나리오를 영상화하는 일종의 기술자로 간주되었다. 1950년대 후 일 누벨바그의 중심이 되는 ≪카이에 뒤 시네마≫의 젊은 비평가들이 히치콕, 혹스, 포드 등 몇몇 할리우드 감독에 대해 재평가를 내리면서 감독의 위상에 대한 평가가 달라지기 시작한다. 알렉상드르 아스트뤽, 프랑수아 트뤼포, 앤드류 새리스 등을 거치며 확립된 감독-작가의 개념은 이후 오랜 시간에 걸쳐 확고한 자리를 차지한다. 작가로서 감독은 크게 두 가지로 구분할 수 있다. 하나는 할리우드 감독들처럼 필모그래피 전체를 통해 독특한 연출 스타일을 보여주는 감독들이다. 또 하나는 시나리오에서부터, 촬영, 후반작업까지 영화 제작전반에 걸쳐 자신의 생각을 각인시키는 감독들이다. 본고는 프랑스에서 통용되고 있는 영화 감독의 개념에 집중한다. 감독-작가의 개념이 탄생한 나라일 뿐만 아니라, 작가로서 감독의 영향력이 현재까지 지속적으로 인정받는 나라이기 때문이다. 이와 함께 실제로 시용되고 있는 두 가지 종류의 감독계약서를 통해 감독이 영화 제작에 있어 갖는 권한에 대해 알아본다. 이는 감독-작가 그리고 감독-기술자로 요약되는 시나리오 집필한 감독이 맺은 저작권 양도 계약서와 감독의 연출행위에 대한 도급 계약서이다.

• 대한영양사협회학술지
• /
• 제9권2호
• /
• pp.128-137
• /
• 2003

The purposes of this study were to investigate the current status of contracted hospital food services and to find out the difference in accordance with the number of beds in hospitals. Thirty six hospitals having more than 100beds in Seoul, Inchon and Kyungkido were the subjects of this study. Data was collected through surveys. The survey was conducted during March and April in 2002. The Questionnaires were mailed to the 36 directors of dietetic departments of the hospitals and 36 managers of contracting patient food services. Statistical analysis was completed using SPSS Win(11.0) for descriptive analysis and t-test. The results of the study are summerized as follows; Ⅰ. Hospital perspective : The range covered by contract food service was 63.3% and 36.7% in hospital food services, and medical nutrition services. The patient and employee food services were in 83.3%, and patient food services were in 6.7%. The methods selecting contractors are general, limited, selected and competitive biddings, and private contracts. The responsibility for supervision of contract food services was the dietetic department (51.7%) in most cases. Hospitals having personnel responsible for contracting affairs were in 75.9% of the cases and 24.1% did not have personnel. The biggest reason for contracting was facilitation of personnel management. The most important criteria on selecting food services contractors was the professionality of the contractor. Ⅱ. Contractor's perspective : The cost per meal in the year 2001 was composed of 1,905 won for food cost, 1,081 won for labor cost, 222 won for expenses, 114 won for VAT, 14 won for rent and 146 won for miscellaneous or controllable expense, representing 109 won loss per meal. The profit-and-loss contract cost is higher than the fee-contract cost. The ratios of food cost, labor cost and expenses are higher and the ratios of miscellaneous or controllable expense, VAT, rent and profit are lower in hospitals with more than 400 beds compared with those less than 400 beds. However, no significant differences are present between these two groups of hospitals. The actual contract period was 2.2 years upon initial contract and 1.2 years upon renewal. The initial investment cost was 53 million won and the cost of renovation and repair was 8.5 million won. Significant differences were present between two groups of hospitals. The conditions of employment and number of personnel hired by contractors for contract patient food services were significantly different according to the number of beds.

• 무역상무연구
• /
• 제70권
• /
• pp.159-179
• /
• 2016

Companies do not be resolved by the FTA services of external aid should be operational by assigning dedicated personnel inside the company. FTA is a choice, not an essential trade agreement requirements. If the exporter contracts to provide a certificate of origin in trade agreements, it shall issue a certificate of origin of goods originating management is performed. When considering the future trend of spreading wide FTA, it should be extended to one year to take advantage of the FTA Certificate of Origin environments utilizing a comprehensive environment for regional countries that require proof of origin between certain countries, such as current. FTA utilization of the future is to utilize the GVC(Global Value Chain) efficiently. In other words, the expansion of the consumer market and take advantage of an efficient production base across borders. These environmental changes are needed development of the FTA utilization promotion and FTA experts. The experts studying how to procure raw materials or intermediate goods exports in a variety of regional foreign countries, to meet the rules of origin is required for a successful FTA utilization. One of the objectives of Origin managers are qualified experts in the country of origin can take advantage of the FTA plan. Therefore, managers of origin shall collect their ability to expand the understanding and information about the industry as an international business perspective beyond the Certificate of Origin. In addition, it should be in their best learning expertise for the introduction and development of country of origin control system in an effort to effectively perform its international FTA utilization. Once the FTA is more widespread in the future and build a common origin information it must not be disconnected until the export enterprises from terminal manufacturers systematically. Therefore origin management is preferred by expanding the knowledge base of teaching and learning in the common sense to the universal subject of specialization from professional schools to promote the relevant departments so that they can be opened in a college or university. An FTA hub linking East and West, also need the confidence that in order to become a center of Glabal Supply Chain Using an FTA Certificate of Origin and stable environment for importers to import products from the country offers. Certificate of Origin and all of them thoroughly exporters and companies related to the administration of origin and should create an atmosphere that can effectively respond to the origin verification. Korea shall endeavor to elicit a geopolitical value (FTA Hub), as well as securing a competitive advantage in the global industry leverage, trading at a reasonable price competitive products thereby enhancing production and economic growth through the FTA.