• 한국산업보건학회지
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• 제33권3호
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• pp.365-374
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• 2023

Objectives: After the MSDS submission and non-disclosure review system was introduced in January 2021, there were compliance difficulties in the field. Accordingly, for the establishment of the MSDS system, the government intends to investigate what has been improved and what urgently needs to be improved in the future, and to suggest detailed improvement plans. Methods: The background and problems of urgent difficulties in the field handling chemicals were investigated, and realistic improvement plans were derived through review of other laws related to the MSDS system and overseas cases. Results: In order to guarantee the safety of the public while at the same time promoting corporate R&D, it is necessary to alleviate the non-disclosure screening system for chemical substances for R&D, and to improve the irrationality of failing to implement the non-disclosure screening system due to information on unclassified substances being circulated. For this reason, it seems necessary to ease the requirement to submit all ingredients. In addition, it is necessary to strengthen punishment to raise awareness so that health problems do not occur due to the harmfulness and danger of hidden substances among workers who handle chemical substances and downstream users due to false descriptions in MSDS. Conclusions: All members of our society, including chemical manufacturers/importers and handling companies, academia, civil society, and the government, each subject of chemicals, should take an interest in the entire process from production to disposal of chemicals and work together to prevent harm to the public.

• Asian Journal of Business Environment
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• 제5권3호
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• pp.17-21
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• 2015

Purpose - This paper compares current requirements for depreciation accounting from the Financial Accounting Standards Board in America for equity securities and all debt securities with determinable fair value, and disclosure requirements related to the fair value of securities below registered cost with the requirements of the international Financial Reporting Standards Board and accounting standards committee. Research design, data, and methodology - Mini-review statements are examined relating to depreciation of investments in America and the Financial Accounting Standards depreciation of investments in Iran that meet the requirements of international reporting standards and the Iranian Accounting Standards Committee. Results - Accounting rules for depreciation of investments in securities requires a good deal of judgment. In particular, devaluation decisions during the recession and market crisis were controversial, although even with no clear guidelines on devaluation, sometimes such decisions were simple. Conclusions -Companies can choose from formal policies applied uniformly and documentations of interest to provide a summary of the principles and conclusions obtained through disclosure, enabling market participants to assess the entity's conclusions reasonably, thereby easing investor and market worries.

• East Asian Economic Review
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• 제21권1호
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• pp.29-58
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• 2017

The third pillar of the Basel II highlights the role of market discipline in easing the existing pressure on traditional monitoring measures like capital requirement and government supervision. This study test the effectiveness of market discipline in inducing prudential risk management practices among the East Asian banks over the 1995 to 2005 period. Market discipline is measured using information disclosure and interbank deposit holdings. We find that only the latter is an effective market discipline tool. However, the former becomes effective when market concentration is higher. We find that government owned, foreign owned and recapilatised banks are subject to market disciplining when disclosure in taken account but the opposite is true when interbank deposits is taken into account. Finally, we find that banks that disclose more risk related information hold more capital against their non-performing loan. The implications of the findings are discussed.

• 무역상무연구
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• 제71권
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• pp.171-194
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• 2016

In the UK, the legal principle for the duty of disclosure established in Carter v Boehm case was codified in the Marine Insurance Act 1906("MIA"). The duty of disclosure under the MIA is the pre-contractual duty by the insured and therefore, the insured should disclose the every material circumstance that would influence a prudent insurer's judgement. If the insured violates the duty of disclosure, the insurer is entitled to avoid the insurance contract, regardless of whether there was the deliberate or reckless breach, which is unfavorable to the insured. The Law Commission reviewed the duty of disclosure under the MIA in detail and provided the Insurance Act 2015 for the purpose of enhancing the interests of the insured. The Insurance Act 2015("Act"),while the basic legal structure of the duty of disclosure under the MIA still remains, amends it in respect of non-consumer insurance and furthermore, integrate the duty of disclosure and the duty not to misrepresent into the duty of fair presentation of risk. And according to the Act, the insurer is required to more actively communicate with the insured before entering the contract with the result that, if the insured fails to disclose the material circumstance but provides the sufficient information to put the insurer on notice, the insurer should further inquire for the purpose of the insured's revealing the material circumstance. In addition, the Act details the insured's constructive knowledge of material circumstance by reviewing the current case law and introduces a new system for the insurer's proportionate remedy against the insured's breach of the duty of fair presentation of risk.

• 기록학연구
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• 제22호
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• pp.77-114
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• 2009

알권리(right to know)는 법 제도를 만들거나 개선하는 것만으로는 충족될 수 없다. 알권리는 제도보다 문화의 문제이기 때문이다. 그럼에도 불구하고 지속적인 제도개선요구가 필요하다. 알권리와 관련해서는 여러 법령이 있을 것이다. 특히 정보공개법, 공공기록관리법, 대통령기록관리법 등이 핵심이라고 할 수 있다. 공공기록관리와 대통령기록관리와 관련한 제도가 알권리가 깊은 관련이 있다는 것은 2004년 이후 기록관리혁신을 추진하면서 공유되었고, 그 결과 '국가기록관리혁신로드맵'이 채택되었다. 또, 2007년 '참여정부'의 '취재지원시스템선진화방안' 발표 이후 정부와 언론단체 등이 참여하여 구성한 '정보공개제도개선T/F'의 다수 의견이 반영된 정보공개법 개정안에는 그동안 제기된 문제들에 대한 제도 개선안을 마련하였다. 이런 개선방안이 제도를 개선하는 데에는 이르지 못하였다. 이 글에서는 그동안 제기되었으나 논의에 반영되지 않은 것들을 중심으로 몇 가지 제도 개선 사항을 제안하였다. 정보 비공개의 개념을 공개유예의 개념으로 전환, 정보공개기준을 구체적으로 비치하고 공개, 비공개대상 개인정보의 구체화, 내부검토를 이유로 비공개하는 정보의 구체화와 엄밀한 적용, 사유없는 속기록의 비공개 조항삭제, 비공개 상한 기한 설정 등이 그것이다. 그동안의 제도 개선 추진의 가장 큰 성과는 알권리가 정보공개제도에 한정하는 것이 아니고 기록관리라는 '원인'이 체계적 과학적이어야 한다는 것을 인식하게 된 것이다. 이것은 알권리가 내부고발과 같은 우연적 요소가 아닌 기록의 생산, 유통, 보존, 활용의 체계화라는 필연적 요소로 확보됨을 공유하게 되었다는 것이다. 기록정보의 공개와 관련해서는 더 많은 연구가 필요하다. 특히 국가기록원 등 영구기록관리기관에서의 기록 열람 문제, 그 과정에서 발생하는 저작권 문제 등 여전히 해결해야 할 난제들에 대해 학계와 해당 기관의 지속적인 연구가 필요하다.

• 한국산업보건학회지
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• 제33권3호
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• pp.265-272
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• 2023

Objectives: Since the material safety data sheets(MSDS) submission and non-disclosure review system was introduced in January 2021, the implementation status of MSDS for chemical manufacturing and importing workplaces being supervised for the first time. Methods: A supervisory team consisting of two labor inspectors and one from the Korea Occupational Safety and Health Agency directly visited the selected workplaces to check compliance with the MSDS system as a whole. Results: As a result of supervising 214 chemical substance manufacturing/importing workplaces, a total of 241 violations of the law were found in 121 workplaces, or 57% of them. In response, the Ministry of Employment and Labor took legal action on 8 cases in 6 locations, imposed a fines totaling of 249.69 million won on 120 chemical handling workplaces, and took action to correct the violations immediately. Conclusions: Major violations were in the order of non-request for warning signs, non-submission of MSDS, non-execution of MSDS training, and non-posting of MSDS. This shows the reality that employers who handle chemical substances are sufficiently communicating chemical information to workers. In the future, the government will actively implement preparation and submission support and system guidance for the implementation of the MSDS system, while making efforts to ensure that the MSDS system works well in the field through thorough on-site supervision in the future.

• 한국의류학회지
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• 제35권9호
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• pp.1099-1111
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• 2011

This study identified the types of consumer review information about apparel products based on consumer satisfaction/dissatisfaction with the availability/non-availability of consumer review information for online stores. Data were collected from 318 females aged 20s' to 30s', who had significant experience in reading consumer reviews posted on online stores. Consumer satisfaction/dissatisfaction with availability or non-availability of review information on online stores is different for information in regards to apparel product attributes, product benefits, and store attributes. According to the concept of quality elements suggested by the Kano model, two types of consumer review information were determined: Must-have information (product attribute information about size, fabric, color and design of the apparel product; benefit information about washing & care and comport of the apparel product; store attribute information about responsiveness, disclosure, delivery and after service of the store) and attracting information (attribute information about price comparison; benefit information about coordination with other items, fashionability, price discounts, value for price, reaction from others, emotion experienced during transaction, symbolic features for status, health functionality, and eco-friendly feature; store attribute information about return/refund, damage compensation and reputation/credibility of online store and interactive and dynamic nature of reviews among customers). There were significant differences between the high and low involvement groups in their perceptions of consumer review information.

• 무역상무연구
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• 제13권
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• pp.365-387
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• 2000

One of the central and primary doctrine of the law of marine insurance is that the contract of indemnity entered into by assured and insurer is a contract of the utmost good faith. The notion of utmost good faith is a well established doctrine derived from the celebrated case of Carter v. Boehm(1766), decided long before the inception of the Marine Insurance Act(MIA). With the codification of the law, the principle found expression in sections $17{\sim}20$ of the MIA 1906. In section 17 is presented the general duty to observe the utmost good faith, with the following sections introducing particular aspects of the doctrine, namely, the duty of the assured and brokers to disclose material circumstances, and to avoid making misrepresentations. It is somewhat surprising that section 17, being a long founded doctrine, has not attracted the attention of the courts until very recently. Given that the most significant manifestations of uberrimae fidei are non-disclosure and misrepresentations, fulfillment of the obligation of utmost good faith was, not unreasonably, for a long time perceived in terms of the duty to disclose and not to misrepresent. However, Black King Shipping Corporation v. Massie, 'Litsion Pride'(1985) has clarified that the duty of disclosure stems from the duty of utmost good faith, and not vice versa. The duty of utmost good faith is an independent and overriding duty, with the ensuring sections on disclosure and representations providing mere illustrations of that duty. It is now clear that there are important questions with regard to the general doctrine and as to the nature and scope of any duty of good faith continuing after the contract of insurance is made which require separate and fuller discussion. The purpose of this paper is to review the nature and scope of the duty of utmost good faith.

• 무역상무연구
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• 제24권
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• pp.25-49
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• 2004

English contract law has traditionally taken the view that it is not the duty of the parties to a contract to give information voluntarily to each other. In English law, one of the principal distinctions between insurance contract law and general contract law is the existence of the duty of disclosure in insurance law. This article is, therefore, designed to analyse the scope or extent of the duty of disclosure and the remedy for breach of the duty in English marine insurance law. The main purpose of this article is also to seek the alternative remedy for the breach. The results of analysis are as following : First, the scope of the duty of disclosure is closely related to the test of materiality and the concept of a hypothetical prudent insurer. The assured is required to disclose only material circumstances subject to MIA 1906, s. 18(1). The test of materiality, which had caused a great deal of debate in English courts over 30 years, was finally settled by the House of Lords in Pan Atlantic and the House of Lords rejected the 'decisive influence' test and the 'increased risk' test, and the decision of the House of Lords is thought to accept the 'mere influence' test in subsequent case by the Court of Appeal. Secondly, an actual insurer is, in order to avoid contract, required to provide proof that he is induced to enter into the contract by reason of the non-disclosure of the assured. But this subjective test of actual inducement is somewhat meaningless in sense that English court takes the test of materiality as a starting point and assumes the presumption of inducement even in case of no clear proof on the inducement. Finally, MIA 1906, s. 18 provides expressly for the remedy of avoidance of the contract for breach of the duty of disclosure. This means rescission or retrospective avoidance of the entire contract, and the remedy is based upon a fairly crude 'all-or-nothing' approach. The remedy of rescission is too draconian from the point of view of the assured, because he can be deprived of all cover despite he is innocent perfectly. An inadvertent breach from an innocent mistake is as fatal as wilful concealment. What is, therefore, needed in English marine insurance law with respect to remedy for the breach is to introduce a more sophisticated or proportionate remedy ascertaining degrees of fault.

• Journal of Computing Science and Engineering
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• 제7권3호
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• pp.177-186
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• 2013

We briefly review the problem of statistical disclosure control under differential privacy model, which entails a formal and ad omnia privacy guarantee separating the utility of the database and the risk due to individual participation. It has born fruitful results over the past ten years, both in theoretical connections to other fields and in practical applications to real-life datasets. Promises of differential privacy help to relieve concerns of privacy loss, which hinder the release of community-valuable data. This paper covers main ideas behind differential privacy, its interactive versus non-interactive settings, perturbation mechanisms, and typical applications found in recent research.