• 제목/요약/키워드: Defined benefit

검색결과 218건 처리시간 0.025초

기업연금보험상품 선호도에 대한 종업원 속성의 영향 (The Impact of Employee's Attributes on Corporate Pension Insurance Products Preference)

  • 주헌
    • 한국프랜차이즈경영연구
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    • 제7권2호
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    • pp.27-35
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    • 2016
  • Purpose - The primary objective of this study is to investigate the impact of employee characteristics on employees' preference towards corporate pension products. This study can provide a guidance for maximization of benefits for employees and their affiliated corporation. Employee characteristics include average length of labour, wage system of annual salary, age, types of interest rates and size of corporation. Existing research generally concentrate on vitalizations of corporate pension product raising an imperfection, improvements, tax benefit analysis and legal consideration. Thus, this study intensively analyses the effect of employee attributes on firms' decision for corporate pension products, such as DB(defined benefit) and DC(defined contribution) type. Research design, data, and methodology - The data were collected using self-administrated questionnaire survey on corporate pension products from CEOs or HR directors 250 foreign-invested companies', purchasing pension plans in practice with domestic financial trustees (insurance companies, banks and security companies). Hypotheses testing was conducted using Logistic Regression analysis with SPSS/PC+ 21.0. Results - The findings of the study are as follows. Employees with the long length of labour are more likely to have DB plan; more likely to prefer DC plan with the dividend distribution product regarding the types of interest rate. SMEs(less than 100 employees) are more likely to select DC plan whereas high fluctuation in wage with annual salary has no impacts. In addition, the ages has no significant effect on the preference. Conclusions - This study has examined with the empirical testing that employees' variable attributes and qualities are one of the vital factors for corporation pension plan selection. Currently, majority employees are highly likely to join DB plan and Defined interest types. Corporation with less than 10 employees prefer IRP scheme while most of corporation are intended to join DC plan. In a very near future, corporation more than 300 employees will be required to purchase mandatory plan under national regulation. For maximization of employees' contentment to corporation pension insurance and for complementing the flaws of existing plans, the future studies shall also research in a perspective of employee benefit.

Pesticide Risk and Benefit Assessment

  • Birtley, Robin D.N.
    • 한국잡초학회지
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    • 제13권4호
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    • pp.195-202
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    • 1993
  • The benefits of pesticides in improving the food quantity and quality requirements for an increasing world population are significant, and they can be described in agronomic, economic and social terms. The risks are assessed from the hazards which are likely to occur in practice ; the hazards are defined by the toxicity of the pesticide to non-target organisms at various exposure levels. There are ways of reducing the risks (mainly by reducing exposure in practice) and improving the benefits of pesticides ; these are known as risk management and benefit management respectively. The overall risk-benefit assessment is facilitated if each component can be expressed in financial terms, but it must be made nationally or locally on a sound technical basis against the prevailing agronomic, socio-economic and political circumstances. Paraquat is used to illustrate the risk-benefit assessment process in general terms, and the conclusion is that the benefits greatly outweigh the risks. It is important to keep the risks of pesticides in perspective with those associated with other naturally occurring chemicals in our diet and with other everyday aspects of life. In an overall context, the pesticide risk is small.

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해상교통안전시설의 운영효과분석에 관한 기초연구 (A preliminary study on operation-effectiveness analysis of marine traffic safety facility)

  • 국승기;김정훈;박영남
    • 한국항해항만학회지
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    • 제31권10호
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    • pp.819-824
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    • 2007
  • 이 연구는 해상교통안전시설에 관한 운영효과를 분석한다. 해상교통안전시설의 운영효과는 크게 안전편익, 수송편익 그리고 기타편익으로 나눌 수 있다. 안전편익은 해상교통안전시설을 설치 및 운영함으로써 해양사고가 감소됨에 따른 해상교통의 손실회피비용으로 산출된다. 이를 위하여 각 해당 시설에 대한 해양사고 감소율을 산정하고, 손실회피비용의 세부 모델을 구축한다. 또한 이에 대한 각 변수를 정의하고 계산식을 제시한다. 이 모델을 목포청의 항로표지집약관리시스템에 적용하여 안전편익을 산출하였다.

다수 표적을 공격하는 편대항공기의 최적작전시간 결정 모형 (A Model for Determining Optimal Operating Time of Aircrafts Attacking Multiple Targets)

  • 김용복;민계료
    • 한국국방경영분석학회지
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    • 제18권1호
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    • pp.61-73
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    • 1992
  • Up to the present, the operating time has been studied on only a single aircraft attacking a single target or multiple targets under enemy threats. This study is to determine optimal operating time and appropriate size of aircrafts attacking multiple targets. Measures of mission effectiveness is defined through derivation of the probability of the various events associated with operating. By using these measures, the expected benefit of operating and the expected cost of operating are generated as a function of time. To formulate operating time determination model, the expected gain of operating is defined as the difference between the expected benefit of operating and the expected cost of operating. The model can be used to determine optimal operating time which maximizes the expected gain of operating, and can be used as the basis for determining the appropriate size of aircrafts.

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해외사례조사를 통한 녹색건설 비용 및 편익 정보 체계의 개선 방향 (Improvement Scheme on Green Construction Cost & Benefit through Analyzing Trends and Case Studies)

  • 김원태;최석인;장철기
    • 한국건설관리학회논문집
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    • 제14권5호
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    • pp.44-54
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    • 2013
  • 전세계적으로 녹색 건설에 대한 관심과 필요성이 높아지고 있는 시점에 있다. 정부도 녹색 성장 기조 하에 건축물의 에너지 사용량 저감을 위한 공격적인 목표를 설정하고 다양한 정책적 지원책을 통해 추진하고 있다. 하지만 녹색건설 시장의 지속적인 성장을 위해서는 수요 주체의 녹색 투자 의사 결정을 지원할 수 있는 녹색 건설 투자 비용과 경제적 편익 정보가 제공되어야 하지만, 녹색 건설 선진국에 비해 국내 건설산업계에서는 녹색건설의 비용이나 편익과 관련한 구체적이고 객관적인 자료가 부족하고 분석이 부족한 실정이다. 이에 본 연구에서는 건설 산업 차원에서 녹색 건설 비용의 개념을 정의하고, 녹색 비용 및 편익 정보 체계와 관련한 녹색건설선진국의 다양한 사례를 살펴봄으로써 국내 녹색건축 비용 및 편익 정보 체계의 문제점을 도출하고 개선 방안을 제시하였다. 본 연구에서 제시한 녹색 건설 비용 및 편익 정보의 분류, 축적, 활용 메커니즘이 해당 건설 상품의 경제적 타당성 검증 작업을 견인할 수 있을 것으로 기대한다.

의복평가기준의 이론적 틀에 관한 연구 (A Study on the Theoretical Framework of Clothing Evaluative Criteria)

  • 김미영;이은영
    • 한국의류학회지
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    • 제15권3호
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    • pp.321-334
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    • 1991
  • The main object of this study was to clarify the concept, scheme, an dimensions of the clothing evaluatie criteria, and to organize its theoretical framework accordingly. The research was carried out in tow ways. The first research was investigated by the critical evaluation of the existing literature, while the other research was investigated by an empirical survey study. The questionnaire was developed for the empirical study. The questionnaire was administered to 640 housewives living in Seoul area during the fall of 1988. Social wear was selected according to the defined times, place, and occasion. As a result of the literature study, the first research problem, the clothing evaluative criteria was loud to exist at three different level - benefit level, element level, and intemediate level -. The colthing evaluative criteria at the benefit le·eel were loud to include four different dimensions-fashionbility, status symbolism, practicality, and economy. The validity of the benefit dimensions was established by the empirical confirmation utilizing factor analysis technique.

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휴가목적지 선택과정에서의 선택기준의 중요성 (The importance of choice criteria in vacation destination decisions)

  • 김성진;안건용
    • 한국조경학회지
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    • 제25권3호
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    • pp.47-55
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    • 1997
  • A vacation destination was conceptualized to be chosen through a three-stage process consisting of an early consideration set formation, a late consideration set formation, and a final selection stage. Choice criteria were defined as an individual's belief toward the relationships between perceived attributes, expected outcomes, and the destination. And these criteria were assumed to be divided into benefit-related dimension and perceived risk-related dimension. Through two pilot surveys, 13 items which have 4 factors were identified. used on 4 factor structures, the benefit-related dimension was identified to be consisted of three sub-dimensions, "historic/cultural", "escaped" and "naturalness". A longitudinal panel survey was used to test the differences of the importance of choice dimensions through the choice process. The importance of benefit-related dimension was decreased through the choice process as hypothesized except "naturalness" factor. And as hypothesized, the importance of perceived risk-related dimension was increased.

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The Influence of Love versus Lust on Consumer Judgments

  • Kang, Jung-Yun;Han, Young-Jee
    • Asia Marketing Journal
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    • 제18권3호
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    • pp.35-46
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    • 2016
  • According to previous literature, love involves a feeling of emotional bonds, attachment, and commitment to a specific target from a long-term perspective. In contrast, lust is defined as a sexual desire to engage in sexual activities from a short-term perspective. This research investigates the influence of feelings of love or lust on consumers' long-term benefit-seeking and risk-taking behaviors. Study 1 examined whether consumers' long-term benefit-seeking behaviors depend on feelings of love or lust. As a result, consumers who experienced feelings of love were more likely to prefer products that provide long-term benefits (e.g., a hybrid car) than those who experienced feelings of lust. Study 2 investigated consumers' risk-taking behaviors, depending on feelings of love or lust. The results showed that consumers in the lust condition were more willing to take a risk (e.g., a trip to a hazardous area) than those in the love condition. Taken together, this research demonstrates that consumers' long-term benefit-seeking and risk-taking behaviors depend on feelings of love or lust. Practical and theoretical implications are further discussed.

외식 프랜차이즈 사업의 성과공유활동이 동태적 신뢰를 통해 재계약의도에 미치는 영향 (The Effects of the Benefit-Sharing Activities through Dynamic Trust on Recontract Intention in Foods-Service Franchisers)

  • 김하경;박현숙
    • 유통과학연구
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    • 제14권7호
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    • pp.101-114
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    • 2016
  • Purpose - The aim of this study is to investigate the benefit-sharing activities. They affect contract renewal intention between franchisers and franchisees that are linked through a contract with the intention of building their relationship from the level based on dynamic trust. This study will show a new approach on qualitative growth and consolidation of competitive power and may well be able to suggest practical ways to strengthen directions in the field of franchise industries. Research design, data, and methodology - In this study, based on literature review, we separated logistical-supporting activities and non-logistical-supporting activities from benefit-sharing activities. We modeled how benefit-sharing activities influence contract renewal intention of franchisees by dynamic trust. In particular, considering the possibility of trading concepts and characteristics of trust between providers opportunistic behaviors was defined as variables, depending on the situation and dynamic characters reveal their relationship trust concept. That is, dynamic trust having the possibility of changing depending on opportunistic risks and interdependencies by Lewis & Weigert(1985, 2012) was classified into transitional-based trust, calculated based trust, relational-based trust and balance-based on trust. The total of 104 samples from domestic franchisees being with franchisees were collected by using a structural composed questionnaire. Results - The results are as following. Benefit-sharing activities in logistical supporting activities appeared to affect the multidimensional concept of transitional trust, calculated based on trust, relationship-based trust and balance based on trust dynamic trust with all-defined impact. Non-logistical supporting activities appeared to affect significantly the positive (+) to the dynamic trust concept except transitional trust. Lewis & Weigert(1985; 2012) have proposed a dynamic confidence calculated from relations within-based trust relationship based on trust appears to affect the significant positive (+) to the balance-based confidence transactions confidence mechanism of the system side in the verified relationship. Finally, a relationship based on trust and confidence in the balance based on the Influence of dynamic renewed confidence showed significantly affect the positive(+). In particular, the balance based trust showed the acts as a mediating factors between relational trust and confidence and renew calculated. Conclusion - From the above these results, the significance from this study is as following. First, the proposed activity is to share and validate the approach by identifying the potential in the relationship from the contract with building dynamic trust, and one of the ways from the franchise headquarters and affiliated merchants mutual growth through win-win cooperation in sharing activities. Next, the dynamic segmentation confidence to suggest the possibility can be broken down over the validity and reliability test for each concept. In addition, by identifying the relationship between the dynamic level of confidence granular multi-dimensional concept, to determine the level of trust with a dynamic relationship between risk and interdependencies can be possible in franchise industries. In order to maintain and develop their mutual relationship, franchise industries should propose confidence-building steps to promote their quality improvement.

해외직구 이용자의 만족도와 재구매에 관한 실증연구 (An empirical study on satisfaction and repurchase intention at the overseas direct purchase website users)

  • 김태형;정재승
    • 통상정보연구
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    • 제18권1호
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    • pp.3-27
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    • 2016
  • 본 연구는 소비자 특성과 웹사이트 특성이 해외직구사이트의 만족도와 재구매 의도에 미치는 영향을 실증적으로 살펴보고자 한다. 2015년 10월 해외직구를 이용하는 이용자 230명을 대상으로 설문조사를 실시하여 다중회귀분석으로 검증하였다. 인터넷 쇼핑몰과 관련된 선행연구를 분석하여 소비자 특성을 혁신성, 지각된 위험, 이익인지, 구매성향으로, 웹사이트 특성을 제품구색, 편의성, 신뢰성, 고객 서비스로 도출하였다. 연구결과, 소비자 특성에서 지각된 위험과 이익인지가 만족도에 유의한 영향을 주는 것으로 나타났고, 웹사이트 특성에서는 제품구색, 신뢰성, 고객 서비스가 만족도에 유의한 영향을 주는 것으로 밝혀졌다. 시사점으로 해외직구는 소비자의 불안감을 해소하는 방법으로 다양한 언어를 지원하며 소비자의 의견을 적극적으로 수렴하고 처리해야 할 것이며, 제품과 관련된 반품 및 환불을 신속하게 처리될 수 있도록 시스템을 구축해야 할 것이다.

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