• 제목/요약/키워드: liabilities

검색결과 186건 처리시간 0.021초

유류에 의한 해양오염 피해에 대한 선주책임 및 보상제도 (The Liabilities of Shipowners and Compensation for Marine Pollution Damage by Oil)

  • 박명섭
    • 수산경영론집
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    • 제25권2호
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    • pp.59-87
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    • 1994
  • While overall input of oil into the sea has actually declined over the years 1975-92, major spills have regularly occurred in certain locations which have had serious effects upon local environments and hence caused public outcry. The purpose of this paper is to suggest the scheme for maximizing the compensation for oil pollution, which can be adopted in Korea, by analysing the mandatory 1969 Civil Liability Convention(CLC), the 1971 Fund Convention and two voluntary schemes (TOVALOP andCRISTAL). The paper examines the major subjects which are as follows : major pollution incidents and international response, the present situation of oil pollution in Korea, the role of flag of convenience tankers in oil pollution, the mode of oil pollution damages and tanker owner's liability, international compensation system fer oil pollution, Korean compensation system for oil pollution damage, and its problems to be tackled.

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국가별 산업안전관리 및 인증 체계와 산업안전보건 경영시스템의 국제표준화 방향 (A Comparative Review of the International Occupational Health and Safety Management Systems for Global Standardization)

  • 김상호
    • 대한안전경영과학회지
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    • 제3권2호
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    • pp.33-49
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    • 2001
  • This article is concerned with various aspects of establishing the global standard for occupational safety and health management system (OHSMS). The notion, main features, and brief history of the OHSMS are presented. The OHSAS 18000, its assets and liabilities, are reviewed as a prototype of the global standard. It is also addressed the possibility of combining ISO 9000(quality management system), 14000(environmental management system) and the OHSMS into the integrated management system (IMS) as a whole. The concepts of internal and external customers are presented to explain why the environment, safety and health should be incorporated into the notion of total quality 'Participation of the members' and 'standardization of the 4Ms (Man, Machine, Materials and Method)'are emphasized as the major enablers of the IMS. Finally, the industrial, academic and governmental roles are discussed for developing the IMS and setting it down into the Korean industries.

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적자병원의 재무구조 및 운영적 특성과 경영의사결정 행태 (Financial Structural and Operational Characteristics and Management Decision-making Behavior of the Red-figured Hospitals)

  • 황인경
    • 한국병원경영학회지
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    • 제4권2호
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    • pp.305-329
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    • 1999
  • Financial ratio indicators of the 46 sample hospitals provided by the Korea Health Industry Development Institute, together with the survey data responded by the 57 sample hospitals, were analysed to identify the characteristics of the red-figured hospitals' financial structure, financial operational efficiency and management decision-making behavior, The financial characteristics identified through the analysis include high dependency to liabilities, high salary expenses and overhead costs, low profitability of the unduly large amount of fixed assets, and low managerial efficieny of inventory. The hospitals, in face of the IMF economic impasse, took the necessary decision-making and counter measures to cut down salary expenses, to increase the number of patient and medical revenue, and to reduce investment to fixed assets. Based on these findings this study suggested that the hospitals should take more active cost containment measures, financial structural reorganization, and developoment of the strategies that can contribute to increase of the number of patient and medical revenue and that do not. require much capital funds.

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Design and Implementation of Delphi System using Instant Messenger

  • Park, Hee-Chang;Cho, Kwang-Hyun
    • Journal of the Korean Data and Information Science Society
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    • 제16권1호
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    • pp.51-58
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    • 2005
  • The purpose of the Delphi technique is to elicit information and judgments from participants to facilitate problem-solving, planning, and decision-making. It does so without physically assembling the contributors. Instead of it, information is exchanged via mail, FAX, or email. This technique is designed to take advantage of participants' creativity as well as the facilitating effects of group involvement and interaction. It is structured to capitalize on the merits of group problem-solving and minimize the liabilities of group problem-solving. In this paper, we design and implement delphi system using instant messenger.

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중국해상법상의 해상물건운송 중 실제운송인에 관한 연구 (A Study on the Actual Carrier in Carriage of Goods by Sea in Maritime Code of China)

  • 마염추
    • 한국항해학회지
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    • 제25권3호
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    • pp.269-281
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    • 2001
  • 실제운송인은 해상물건운송 법률관계의 특수한 주체이다. 함부르크 규칙은 실제운송인 제도를 설립하였다. 중국해상법은 함부르크 규칙을 참조하고 실제운송인 제도를 도입하여 제4장에서 실제운송인에 관하여 규정하고 있다. 그러나 실제운송인에 대한 법리 해설과 사법실무에는 문제가 많이 생긴다. 본 논문은 중국해상법상 실제운송인의 의의, 실제운송인의 인정, 실제운송인의 책임에 관하여 연구하고자 한다.

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신용장거래에 있어서 개설의뢰인의 서류심사 및 통지의무 (The Applicant's Liability of Examination of Document and Notification of the Discrepancies in Credit Transaction)

  • 박규영
    • 통상정보연구
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    • 제8권4호
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    • pp.105-121
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    • 2006
  • This study is related with the judgements of our country's supremcourt against the transaction of Letter of Credit which is beneficiary's fraudulent trade deal. In this case I think to analyse the judgements and to present the basic grounds on which the judgements were established. In Letter of Credit transaction, there are the major parties, such as, beneficiary, issuing bank, or confirming bank and the other parties such as applicant, negotiating bank, advising bank and paying bank. Therefore, in this cases, the beneficiary, the French Weapons' Supplier who did not shipped the commodities, created the false Bill of Lading, let his dealing bank make payment against the documents presented by him and received the proceeds from the negotiating bank or collecting bank, thereafter was bankrupted and escaped. For the first time, even though the issuing bank conceived that the presented documents were inconsistent with the terms of L/C. it did not received the payment approval from the applicant against all the discrepancies, made the negotiating bank pay the proceeds to exporter and thereafter, delivered the documents to the applicant long after the time of the issuing bank's examination of documents. The applicant who received the documents from the issuing bank, instantly did not examine the documents and inform to the issuing bank whether he accepted the documents or not. Long time after, applicant tried to clear the goods through custom when he knew the bill of ladings were false and founded out the documents had the other discrepancies which he did not approved. As the results, the applicant, Korea Army Transportation Command claimed, that the issuing bank must refund his paid amount because issuing bank examined the documents unreasonably according to u.c.p 500 Act 13th, 14th. In spite of the applicant's claim, the issuing bank argued that it paid the proceeds of L/C reasonably after receiving the applicant's approval of an discrepancy of document, the delayed shipment, but for concerning the other discrepancies, the trivial ones, the applicant did not examined the document and noticed the discrepancies in reasonable time. Therefore the applicant sued the issuing bank for refunding it's paid proceeds of L/C. Originally, this cases were risen between Korea Exchange Bank and Korea Army Transportation Command. As result of analysing the case, the contents of the case case have had same procedure actually, but the lower courts, the district and high courts all judged the issuing bank was reasonable and did not make an error. As analysing these supreme court's judgements, the problem is that whether there are the applicant's liability of examining the documents and informing its discrepancies to the issuing bank or not, and if the applicant broke such a liabilities, it lost the right of claiming the repayment from issuing bank. Finally to say, such applicant's liabilities only must be existed in case the documents arrived to the issuing bank was delivered to the applicant within the time of the documents examination according to u.c.p 500 Act 14, d. i. But if any the documents were delivered to applicant after time of the documents examination, the applicant had not such liabilities because eventhough after those time the applicant would have informed to the issuing bank the discrepancies of documents, the issuing bank couldn't receive repayment of its paid proceeds of document from the negotiating bank. In the result after time of issuing bank's examination of documents, it is considered that there's no actual benefit to ask the applicant practice it's liability. Therefore finally to say. I concluded that the Suprem Court's judgement was much more reasonable. In the following, the judgements of the supreme court would be analysed more concretely, the basic reasons of the results be explained and the way of protecting such L/C transaction would be presented.

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병원경영의 수익성 결정요인에 관한 연구 (A Study on The Factors Affecting the Managerial Performance of Hospitals)

  • 정범석
    • 경영과정보연구
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    • 제17권
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    • pp.107-133
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    • 2005
  • The purpose of this study was to analyze a trend of profitability classified by characteristics of hospitals and to analyze related factors. The data for this study were derived from survey material conducted by the Korean Hospital Association on 33 hospitals in Korea between 1993 and 2002. Profitability was measured in the aspect of investment profit rate and operation profit rate with net profit to total assets, normal profit to total assets and operating margin to gross revenue as dependent variables. Independent variables were classified by general factors (ownership, number of beds, period of establishment, region), financial factors (total asset turnover, liabilities to total assets, current ratio, fixed ratio, inventories turnover, personnel costs per operation profit, material costs per operation profits), composition of manpower and facilities(personnel and area per beds), productivity index(the number of daily patients per medical doctor, the number of daily patients per nurse), the score of quality assurance activities. First, Concerning the specialists per beds or area per beds and profitability of hospitals there was not statistically significant. Second, Those hospitals having the most daily patients per nurse had significantly higher profitability than the others, but the number of daily patients per medical doctor had little effect on the profitability. Thirds, Those hospitals having a higher proportion total asset turnover tended to show significantly higher profitability compared to other hospitals, but the liabilities to total assets and liquidity ratio had a little difference to the profitability. Those hospitals having a higher proportion personnel costs per operation profit and material costs per operation profits tended to show significantly lower hospital profitability compared to other hospitals. Fourth, In regression analysis, hospital profitability had negative relationship with personnel costs per operation profit or material costs per operation profits. While it had positive relationship with total asset turnover, the number of daily patients per nurse. In conclusion, private hospitals had higher profitability than that of public hospitals. Though factors related to profitability of hospital were different according to ownership, it is important for securing appropriate profitability by operating appropriate number of nurse, raising total asset turnover, and reducing personnel costs, material costs per operation profits. This study can be used as a baseline data for planning of hospital management. But the study may be limited in that the results cannot be generalized due to its small sample size. However, this longitudinal observation of 33 hospitals over ten year period has significant merit alone.

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보험회사의 기타포괄손익항목이 기업가치에 미치는 영향 (The Effects of Other Comprehensive Income Items on Firm Value of Insurance Companies)

  • 이현주;박구용;박상섭
    • 경영과정보연구
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    • 제36권3호
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    • pp.203-217
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    • 2017
  • 본 연구는 2021년부터 도입될 국제보험회계기준 IFRS 17의 주요내용 중 보험부채의 공정가치 평가에 초점을 두고 보험회사의 자산 및 부채에 대한 공정가치 평가항목인 미실현손익항목이 자본시장에 미치는 영향을 검증하고자 하였다. 이를 위해 상장보험회사의 분기별 재무제표에 공시되는 기타포괄손익항목의 변동액과 누계액이 주가에 미치는 영향을 Ohlson(1995) 기본모형을 확장한 검증모형을 이용하여 회귀분석을 행하였다. 실증분석결과는 다음과 같다. 첫째, 기타포괄손익변동액은 주가에 유의한 부(-)의 영향을 미치는 것으로 나타났다. 둘째, 기타포괄손익누계액은 주가에 유의한 정(+)의 영향을 미치는 것으로 나타났다. 또한 기본모형에서 기타포괄손익의 변동액과 누계액을 모두 구분한 확장검증모형은 높은 수정$R^2$ 값을 나타내며, 미실현손익항목인 기타포괄손익항목의 구분 공시정책은 회계정보의 유용성 측면에서 긍정적인 효과를 보일 수 있음을 시사해주었다. 그러나 여전히 미실현손익항목이 기업가치에 미치는 방향성 측면에서는 향후에 보다 세밀한 연구를 통하여 정보이용자입장에서는 이를 신중히 검토하고 고려해야 할 것으로 판단된다. 따라서 본 연구는 새로 제정된 IFRS 17의 도입에 따른 보험회사의 공정가치평가에 관한 정보유용성을 실증적 검증을 통하여 예상하고, 자본시장에 목적적합한 정보산출의 방향성을 제시하였다는데 의의가 있다.

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코호트별 내부수익률을 고려한 국민연금 적정 자산배분 (Optimal Asset Allocation for National Pension Considering Cohort-Specific Internal Rates of Return)

  • 이동화;김대환
    • 한국시뮬레이션학회논문지
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    • 제32권4호
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    • pp.69-76
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    • 2023
  • 국민연금의 재정안정성 개선을 위해서는 연금부채를 기반으로 적절한 목표수익률이 설정되고 이를 기반으로 자산배분정책이 수립되어야 한다. 본 연구의 목적은 가입자들의 보험료와 연금급여 수준이 고려된 목표수익률을 산출하고 이를 기반으로 자산배분안을 산출하는 데 있다. 이를 위해 본 연구는 내부수익률 방법론을 활용하여 코호트별로 목표수익률을 산출하였다. 다음으로, 본 연구는 몬테카를로 시뮬레이션 기반 리샘플링 평균-분산 모형을 활용하여 목표수익률을 만족하는 동시에 위험을 최소화하는 자산배분안을 코호트별로 산출하였다. 분석결과, 코호트별 목표수익률은 6.4%~6.85% 수준으로 산출되었으며 후세대로 갈수록 국민연금의 소득대체율 감소로 목표수익률은 감소하였다. 이에 따라 후세대의 포트폴리오에서 주식과 같은 위험자산의 투자 비중은 상대적으로 축소되었다. 본 연구는 거시경제 기반 자산배분 방법론에서 탈피하여 가입자들의 부채 특성을 반영하여 자산부채연계관점의 투자를 제안하였다는 점에서 의의가 있다.

신생 기업의 플랫폼 활용 전략과 성장에 관한 연구: '지니더바틀' 사례를 중심으로 (A Study on the Platform Utilization Strategy and Growth of a Start-Up: Focusing the Case Study of 'Genie the Bottle')

  • 김주희;신민주
    • 벤처창업연구
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    • 제18권2호
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    • pp.81-93
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    • 2023
  • 디지털 경제 아래에서 기업들은 새로운 비즈니스 환경을 맞이하고 있다. 선행 연구에 따르면 신생 기업은 대기업이나 기존 기업에 비해서 자원을 확보하고 새로운 관계를 구축하는 데에 있어서 여러 측면에서 불리한 위치에 놓여져 있다고 설명한다. 하지만 디지털 경제와 플랫폼 생태계를 다루고 있는 최근 연구에서는 디지털 플랫폼이 창업 기업의 규모의 불리함(Liability of smallness)과 신생의 불리함(Liability of newness)를 극복하는 효율적인 수단이 될 수 있음을 시사하고 있다. 이러한 점에 주목하여 본 연구에서는 신생 기업이 플랫폼을 효과적으로 활용하여 신생의 불리함(Liability of newness)과 규모의 불리함(Liability of smallness)이라는 제약적 상황을 효과적으로 극복하고 성장하는 과정을 '지니더바틀' 기업의 사례를 통해 살펴보고자 하였다. 본 연구를 위해 먼저 신생 기업인 지니더바틀이 플랫폼을 통해 자원의 불리함을 극복하고 시장 규모를 확대하는 과정을 분석하였다. 이커머스 시장에서 지배적인 우위를 차지하고 있으며 충성도가 높은 고객을 확보하고 있는 플랫폼에 보완자(complementor)로서 합류하여 신규 고객을 확보하고 시장 내 입지를 다지는 메커니즘을 설명하고자 하였다, 둘째, 소비자의 고관여라는 특성이 지배적인 뷰티 분야에서 신생 기업이 효과적으로 인지도와 정당성을 확보할 수 있는 방안으로 플랫폼 활용 전략이 유용한 선택이 될 수 있음을 살펴보고자 하였다. 특히 이러한 과정들을 기존 조직 이론에서의 논의와 플랫폼 우산효과를 결합하여 설명함으로써 이론적 측면에서 공헌하고자 하였다. 나아가 디지털 플랫폼이 전통적인 시장의 경쟁 구도를 변화시키며 이러한 환경에서 신규 기업들이 경쟁 우위를 확보하는 방안에 대한 향후 연구에 대한 방향성을 제시하고자 하였다.

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