• 제목/요약/키워드: liabilities

검색결과 186건 처리시간 0.025초

경영형태에 따른 전문건설업체의 건설경기지표와 경영성과지표의 상관성 분석 (Interaction Analysis between Construction Business Indicators and Business Performance Indicators of Specialty Contractors Depending on Operation Types)

  • 김남식;이동욱
    • 대한토목학회논문집
    • /
    • 제35권1호
    • /
    • pp.193-202
    • /
    • 2015
  • 본 연구는 공사를 진행하는 경영형태 - 조직적 경영 및 개인적 경영형태에 따른 전문건설업체의 경영성과지표와 건설경기지표간의 상관성 분석을 통해 경영 안정화 전략을 제시하기 위한 목적으로 수행되었다. 이를 위하여 1997년부터 2010년까지의 자산규모 70억 원 이상의 전문건설업체의 건설수주액 및 경영성과지표에 대한 자료를 분석하였다. 전문건설업체조직적 경영중심의 전문건설업체는 건설수주액이 기업의 안정성에 직접적인 영향을 미치고 있어 건설수주액의 감소가 자기자본비율에 악영향을 미칠 수 있다. 그러나 총자본회전율이 자기자본에 영향을 주고 있음을 고려할 때, 건설수주액의 증가로 확보된 자기자본에 대해 매출액을 증가시킬 수 있는 자본운용계획을 수립할 필요가 있다. 개인 경영중심의 전문건설업체 역시 건설수주액의 변화에 대해 안정성 지표인 자기자본비율이 크게 영향을 받으므로 이에 대한 대응전략이 필요하나, 부채비율이 건설수주액에 영향을 미치고 있으므로 부채비율을 감소시킬 수 있는 대응전략이 필요하다.

신흥경제권에 있어서 통상정책과 외환보유고의 상관관계에 관한 실증분석 (An Empirical Analysis on the Trade Policy and Its Effectiveness to International Reserves Implemented by Emerging Markets)

  • 박석강;박복재
    • 통상정보연구
    • /
    • 제15권3호
    • /
    • pp.41-62
    • /
    • 2013
  • 본 논문은 외환보유고 축적이 신흥경제권의 금융시스템에 중 장기적으로 어떠한 영향이 미치는지에 대해서 고찰하였다. 외환보유고의 축적은 신흥경제권에 있어서 금융위기의 재발방지라는 관점에서 매우 유효한 수단이며 금융위기의 리스크를 줄이기 위한 수단이기도 하다. 외환보유고의 과도한 축적이 경제적으로 대외채무, 국내소비, 국내투자 및 경제성장에 각각 어떠한 영향을 미치는지 중 장기적인 관점에서 보면 외환보유고의 축적이 국내소비를 감소시키는 한편 수출증가에 의한 무역재 산업의 확대를 가져온다. 즉 무역재 산업의 확대는 무역재 산업이 자본집약적인 경우에 국내투자의 확대를 통해서 경제성장에 긍정적인 영향을 준다. 그러나 중국은 국내투자를 대폭적으로 확대하는 정책을 실시하고 있지만 그 외의 국가에서는 과도한 외환보유고의 축적으로 인해서 국내투자가 정체되고 있다. 이러한 사실은 중국을 제외하고 과도한 외환보유고의 축적이 비무역재 산업의 축소를 통해 중 장기적으로 경제성장을 침체시킴으로서 잠재적인 리스크가 높아진다는 것을 의미한다.

  • PDF

CISG 제42조 (1)항의 매도인의 책임에 관한 소고 (A Study on the Seller's Liability under Article 42(1) of the CISG)

  • 허광욱
    • 무역상무연구
    • /
    • 제60권
    • /
    • pp.47-77
    • /
    • 2013
  • The way for seller to procure the goods for selling is to produce the goods at his own factory and to buy the manufactured goods from the other company. In order to produce the goods for selling the seller have to obtain the resource from the domestic company or overseas. In the middle of producing the goods to sell, seller may breach the right of a third party based on intellectual property rights. That is to say, seller may use the machine that has not itself been patented and use a process which has been patented by a third party. Seller may manufacture the goods which themselves are subject to the third party industrial property rights. Nowadays it is stressed the importance of intellectual property rights such as a patent, brand, and design. These factors consist of the core elements of the competitiveness of the goods. Many embedded software have been used in the various sector. So the disputes regarding to the intellectual property rights is gradually increasing in number. Article 42 of CISG defines the seller's delivery obligations and liabilities in respect to third party intellectual property rights and claims. It contains a special rule for this similar kind of defective in title, which tries to provide an proper solution to the complex problems caused by such rights and claims in international transactions. When seller will apply this clause to the business fields, there are several points to which seller should give attention. First, Intellectual property is general terms in intangible property rights, encompassing both copyright and industrial property. Which matter fall within the scope of intellectual property? The scope of intellectual property can be inferred from the relevant international conventions, which are based on broad international consensus. Second, Article 42 of CISG governs the relationship between the seller and the buyer, that is to say, questions of who has to bear the risk of third party intellectual property rights. The existence of such intellectual property rights, the remedies available and the question of acquiring goods free of an encumbrances in good faith are outside the scope of the CISG. The governing law regarding to the abovementioned matters is needed.

  • PDF

인터넷 명예훼손 방지를 위한 정책과 법안에 관한 연구 - 미국의 통신품위법과 Brodie 사건을 중심으로 (A Study on the Internet Defamation Policy and Law - Focusing on the Communications Decency Act of 1996 and the Brodie Case)

  • 배성호
    • 디지털융복합연구
    • /
    • 제10권8호
    • /
    • pp.29-37
    • /
    • 2012
  • '타진요' 사건이나 최진실의 자살사건 등에서 보듯이 인터넷상의 명예훼손은 치명적인 결과를 수반한다. 온라인상의 명예훼손은 연예인이나 공인을 넘어서 일반인에 까지 확산되고 있다. 온라인 포럼과 소셜네트워크의 범람은 인터넷 명예훼손의 피해자들에 대한 체계적인 보호 장치가 절실함을 반증한다. 그동안 우리나라는 미국의 유사한 해당 법률과 정책을 기반으로 "정보통신망이용촉진및정보보호등에관한법률" 등을 통해 네티즌과 인터넷 서비스 제공자간의 법적인 책임에 대한 범위를 규정함으로써 인터넷 명예훼손을 방지하려는 시도를 해왔다. 그러나 내용의 진위여부와 관계없이 인터넷 명예훼손의 피해자들은 제대로 된 보상도 받지 못한 채 낙인으로부터 자유하지 못한 것이 현실이다. 따라서 본 연구는 우리의 인터넷 명예훼손 방지 법안의 근간이 된 미국의 "통신품위법"과 최근 메릴랜드주 항소법원의 판례인 Brodie 사건을 고찰함으로써, 우리의 인터넷 명예훼손 방지 정책이 나아가야 할 실질적인 방향을 분석하고자 한다.

재무비율을 이용한 소득계층별 가계재무구조분석 (Households' Financial Status Estimation with Financial Ratios)

  • 허경옥;한수진
    • 한국생활과학회지
    • /
    • 제14권4호
    • /
    • pp.613-629
    • /
    • 2005
  • This research analyzes household financial structures and ratios to understand factors of household utility. Its main themes are as following: First, what kinds financial structures are found at each level of income? Second, how are they different by the level of income? Third, what factors contribute to appropriate financial ratios? The themes are supported by the texts on financial ratios from both inside and outside of Korea and proved by the Korean Labor and Income Panel Survey, the fifth annual edition. The households are exempted that do not support the household principle record in the principle and household economy record. Accordingly, this survey is from a financial structure analysis of 3,762 households. The analysis utilizes SPSS Window (Version 10.0) program. The following are the results: First, the income level 4 and above, in which the increasing number indicates a higher level of income, are highly ranked on the income-expense level and the asset-debt rate. Also, level 4 has a strong financial structure, whereas level 1 does not. Apparently, the management of the household is complicated by debt redemption and a lower level of assets. Second, Ratio 1, Ratio 2, Ratio 4, and Ratio 5 are different by the level of income. Third, the level of income contributes to the appropriate financial ratio. The financial safety and prospective financial structure at each income level is an important variable. Households with a high income, in particular, have to balance their finances and capital, reducing liabilities and increasing the total assets. In other words, the family must hold assets to enhance efficiency according to the character and income level of the household. This research is a useful resource for such a decision-making as to improve household financial structure stability. Also, it can be adopted to evaluate financial products for specific households and be used for economic and social welfare planning to predict how households influence the nationwide economy.

  • PDF

PL에 근거한 LED 가로등의 결함 요소 발굴 및 분석 (Finding and Analysis of Defective Elements of an LED Streetlight Lamp Based on the Product Liability)

  • 김향곤;최충석
    • 전기학회논문지P
    • /
    • 제58권4호
    • /
    • pp.632-632
    • /
    • 2009
  • The purpose of this study is to present the range of defects mentioned in the Product Liability (PL) and to establish an objective basis and grounds for the analysis of accidents expected to happen by analyzing and presenting the external flame pattern and electrical characteristics of an LED streetlight lamp, a new lighting lamp. From the analysis of the cross-section of a cable carbonized by an external flame, it was observed that the wire's strand and insulation material had solidly adhered, and that greater voids were formed at the surface than at the center. Irregular carbide lumps were formed in the globe directly exposed to the flame, and the globe carbonized by the indirect flame showed characteristics that they had melted and flowed downward. It was found that the forward and backward resistances of the normal LED were approximately 1.74 [$M{\Omega}$] and 140 [$M{\Omega}$], respectively. The lamp burnt by the strong flame exhibited infinite forward and backward resistances and the LED did not emit light. The carbonized LED lamp was gray and exhibited fine delaminations. According to the Product Liability, a product defect signifies a simple product defect. Most of the defects were caused by the lack of stability, and the defect of the product itself occurred during the design and manufacture. The defects in warnings and markings include an insufficiency of handling manuals and warnings, expressive warranty violations, defective markings, etc. In order to prevent an accident resulting from a product, it is necessary to prepare safety warnings and documentation, establish clear-cut lines of liabilities, and subscribe insurances. However, it could be seen that important factors against the Product Liability were product improvement, response to compensation requests and law suits, credit restoration, etc.

코스닥 기반 제조업 중견기업 중심으로 현금흐름과 그 발생액 및 발생액 요소가 기업이익 지속성과 기업가치에 미친 실증적 연구 (The Emphatical study on the Relationship among Corporate Cash Flow, its Accruals and its Factors with the Sustainability of Profit and Corporate Value of KOSDAQ-based Manufacturing Companies)

  • 김종휘;양동우
    • 한국콘텐츠학회논문지
    • /
    • 제16권2호
    • /
    • pp.580-587
    • /
    • 2016
  • 본 논문은 코스닥 제조업 중심으로 2004년부터 2014년까지 11년 동안 기업들의 현금흐름과 그 발생액 및 발생액 요소가 기업 영업이익의 지속성과 기업가치에 미치는 관계를 회귀분석을 통하여 살펴보았다. 이 실증적 관계분석을 통하여 기업운영의 효율성을 제고하였고, 투자자 입장에서는 좀 더 합리적인 투자판단을 하기 위한 기초 정보를 제공하는데 본 연구의 목적을 찾을 수 있다. 본 연구의 결과, 현금흐름과 그 발생액 및 발생액 요소들은 지속적으로 기업 영업이익과 기업가치에 유의미적인 관계를 나타냈다. 이는 기업의 영업활동으로 인한 현금흐름 총액, 발생액 총액과 그 주요 요소인 매출채권의 증감, 재고자산의 증감이 기업이익에 정(+)의 영향을 미치고, 또한 매입채무의 증감은 부(-)의 영향을 미치는 것으로 나타났다. 한편 기업 시장가치에는 영업활동으로 인한 현금흐름과 영업활동관련 발생액 총액인 자산부채변동은 정(+)의 영향을 미치는 것으로 나타났다.

유럽매매법원칙과 한국법상 결함상품에 대한 매도인의 책임의 법적성격과 책임제도 (The Liability System and the Legal Nature of the Seller's Liability for Defective Goods under Korean Law and the PELS)

  • 이병문
    • 무역상무연구
    • /
    • 제44권
    • /
    • pp.31-55
    • /
    • 2009
  • This study attempts to provide a comparative overview of the liability systems Korean law and the PELS adopt, that is, the approaches taken by Korean law and the PELS to deal with various irregularities of contractual performance. In addition, it examines in a comparative way the questions of what is the position of the seller's liability for his delivery of defective goods under the chosen liability system and what is the legal nature of the seller's liability. The study finds that the dual liability system taken by Korean law has caused some complexities as to the matter of which liability is applicable in some borderline cases. The problem in such complexities is originated in that the remedies available and the limitation period applicable are differentiated in accordance with one's different categorization among three types of default under the general liability and defective performance under the seller's guarantee liability. In this light, the study argues that the unified liability system under the PELS is superior because its concept of non-performance embraces in a unitary manner all the aspects of default including defects in quality, quantity and title. In addition, it finds that Korean law has suffered endless debates on the question of what are the true contents of the same remedies of rescission and damages provided under the seller's guarantee liability as under the general liability. The debates have been come along on the basis of the traditional presumption among some of civil law jurisdictions that two liabilities be different in terms of not only their legal nature but also their contents of remedies. The study argues that the problem may be circumvented, first, by another way of thinking that the unified liability in Korean law is inferred from the specification of the identical remedies for both the general liability and the seller's guarantee liability under the KCC, second, by the preposition that the requirement of fault be depended upon what remedy the buyer seeks to claim rather than what liability he does to rely on.

  • PDF

주주집단소송의 대체수단으로서의 중재 (Arbitration as a Means to Replace Shareholder Class Action)

  • 김연호
    • 한국중재학회지:중재연구
    • /
    • 제11권1호
    • /
    • pp.75-93
    • /
    • 2001
  • The advantages of arbitration such as promptness, economy and flexibility apply to the disputes arising from corporate governance between shareholders and a corporation. The confidentiality of arbitration can be particularly highlighted in the disputes among the members inside corporation. But it appears that the shareholders believe litigation the best way to pursue liabilities of managers of corporation and improve the system of corporate governance. And it is claimed that the current litigation system lacks the implementation of shareholders rights due to structural deficiency and therefore need bring class actions into the system of Korean jurisprudence. The OECD, which afforded the rescue finances to Korea, also recommended shareholder class actions as a way to improve corporate governance. Class actions have merits but even advanced countries consider the changes of existing system or only stay class actions in the stage of discussion. Rather, legal experts urge arbitration to be used more frequently and the Courts also approved the dispute resolutions of the disputes as to corporate governance through arbitration. There is no report in Korea that arbitration was used to resolve the disputes between shareholders and the managers, or between shareholders and corporation, which is listed in the Stock Market. There only are the debates for bring class actions into the judicial system between NGOs and the organizations of corporate managers. But arbitration has greater advantages in resolving the disputes among the members of corporation that any other methods for dispute resolution. Arbitration can interpret flexibly the mandatory provisions of the Statutes of Security and the Code of Commerce to meet the needs of parties involved, which is not possible to the Courts. Arbitration can issue the award to meet the equity of the parties. And arbitration can avoid a resolution of All or Nothing by fully considering the specific situations of Korean corporations(such as family-dominated management) and can issue the award beneficial to all parties of shareholders, managers and corporation. Thus it should be sought to resolve the disputes as to corporate governance through arbitration.

  • PDF

용선한 선박에 적재된 화물에 대해 발행된 선하증권의 서명에 따른 책임관계 (Liability under the master to sign B/L issued on Chartered Ship)

  • 김선옥
    • 한국항만경제학회지
    • /
    • 제29권1호
    • /
    • pp.47-66
    • /
    • 2013
  • 본 논문은 정기용선한 선박에 적재된 화물에 대해 선하증권이 발행되고, 그 선하증권을 송하인 또는 선의의 소지자가 소지하고 있는 경우에 선장에 의한 선하증권의 서명으로 인하여 이들 관련당사자들 간에 발생할 수 있는 책임문제와 선장의 선하증권서명의무의 성질 및 선장의 권리에 대해서 지도적 판례로 간주되어 온 사례를 중심으로 하여 분석하였다. 정기용선자는 선박을 사용할 권리가 있고 또한 선장에게 지시할 권한도 가지고 있어, 그가 제시한 선하증권에 서명하도록 선장에게 요구할 수 있다. 계약에서 용선자에게 주어진 이러한 권리에 따라 용선계약의 내용과 일치하지 않은 내용이 기재된 선하증권이 제시되어도 선장은 그 선하증권에 서명해야 하지만, 판례에서는 명백하게 용선계약과 불일치한 조항이 선하증권에 포함되어 있거나, 용선계약에서 선하증권에 삽입하도록 요구한 조항이 포함되어 있지 않은 경우, 화물의 상태 및 수량에 관해 허위로 기재한 선하증권이 제시된 경우에는 서명을 거부할 수 있을 뿐만 아니라 기재사항에 의심이 있는 경우에는 조사할 권리도 인정하고 있어 그러한 선하증권에 서명함으로 인해 초래된 손해에 대해서는 용선자에게 책임을 전가할 수 없다.