• 산경연구논집
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• 제8권2호
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• pp.21-31
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• 2017

Purpose - The total amount of advanced Corporate Pension Insurance products exceed 148 trillion Korean Won at the end of 2016. For a firm with over 300 employees, when a bill on compulsion of introduction of Corporate Pension Insurance products, currently pending in court, is passed, Corporate Pension shall be an essential. The findings of the paper will provide a guideline for understanding on firm's attributes and its effects towards introduction of Corporate Pension Insurance products. Research design, data, and methodology - The data were collected using statistics of employer panel survey from Korea Labour Institute in 2013. The study analyses a sample survey on 1,775 outstanding enterprises and their HR department among whole corporations in Korea. For analysis of data, empirical testing by Logistic Regression was utilized. Results - As an outcome of empirical testing, variables on share of regular employees and the aged employees in over 50's generates a significant statistical meaning. It eventually gives a great impact on purchase of Corporate Pension scheme. Moreover, variables on corporate financial statement, current sales, current net income, total amount of the debts, labor cost per person also has a vital influence on introduction of Corporate Pension Insurance products. Lastly, variables on firm's labor relationship have no effect except for the execution or non-execution of HR consulting. Meanwhile, Variables affecting a choice on pension schemes types among firm's attributes are a share of regular employees, current net income, execution or non-execution of HR consulting etc. These variables represents a statistical implication. According to their each features, they prefer DB or DC plan. Conclusions - Introduction of corporate pension scheme is apposite to contemporary Korea's situation entering a hyper-aging society and firms with a high share of regular employees, the weight of aging, current sales, current net income and labor cost per person are exceedingly active in purchasing Corporate Pension Insurance products. However, after the introduction of corporate pension scheme, firms which has an implementation of consultation on human resource management, flexible benefits plan, job security and welfare system prefer DC plan whereas from financial perspective firms with high net income prefer DB plan.

• 한국콘텐츠학회논문지
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• 제20권10호
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• pp.750-759
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• 2020

본 연구는 연결재무제표 외부감사실시내용 추가공시정보와 감사인의 감사시간, 감사보수 간 관계를 분석한다. 2014년부터 2016년까지 연결재무제표를 공시한 상장기업을 대상으로 한 분석 결과는 다음과 같다. 첫째, 연결재무제표 외부감사실시내용 추가공시정보에 대한 감사인의 감사시간은 유의한 양(+)의 관련성을 나타냈다. 이는 연결감사내용의 추가공시가 유용한 정보제공 유인에 기반한 것으로 해석할 수 있다. 둘째, 추가공시정보와 감사보수는 유의한 관련성을 보이지 않았다. 이는 감사보수에 책정하는 감사위험의 측면에서, 연결감사실시내용에 대한 추가공시가 감사인의 연결감사위험에 대한 인식에 기반한 행태가 아님을 시사한다. 본 연구는 선행연구에서 고려되지 않았던 감사보고서와 연결감사보고서의 외부감사실시내용 정보가 구별되어 공시되고 있음을 제시하여 학계에 유용한 정보를 제공한다. 또한, 이에 대한 공시가 감사인의 유용한 정보제공유인에 기반함을 실증함으로써 정책적 시사점을 제시한다.

• 한국도서관정보학회지
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• 제36권3호
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• pp.137-148
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• 2005

이 연구는 한국에서의 목록규칙의 발전과정을 개관하면서 표준화의 과정을 살펴 본 후 가장 최근에 개정하여 출판된 한국목록규칙 4판을 중심으로 이 규칙에 반영되어 있는 중요한 몇 가지 목록의 유용성 문제를 분석하였다. 목록의 유용성 고려라는 측면에서 KCR4는 저록에 포함되는 책임표시의 수에 원칙적으로 제한을 가하지 않은 점, 기술 대상자료의 유형을 제시한 점, 자료의 서지적 특성을 제시하는 기술사항을 추가한 점, 단행본뿐만 아니라 다양한 유형의 자료를 대상으로 하는 통합 목록규칙이라는 점등은 긍정적인 반면 접근점의 선정과 형식을 전거에서 처리하도록 미룬 점, 통일표목의 개념을 배제한 점등은 부정적인 면으로 분석되었다.

• 산업경영시스템학회지
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• 제40권1호
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• pp.50-56
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• 2017

The IRR (internal rate of return) is often used by investors for the evaluation of engineering projects. Unfortunately, it is widely known that it has serial flaws. Also, External rate of returns (ERRs) such as ARR (Average Rate of Return) or MIRR (MIRR, Modified Internal Rate of Return) do not differentiate between the real investment and the expenditure. The PRR (Productive rate of return) is faithful to the conception of the return on investment. The PRR uses the effective investment instead of the initial investment. In this paper, we examined two cases of the engineering project. the one is a traditional engineering project with financing activity, another is the project with R&D. Although the IRR has only one value, it overestimates or underestimate profitabilities of Engineering Projects. The ARR and the MARR assume that a returned cash reinvest other projects or assets instead of the project currently executing. Thus they are only one value of a project's profitability, unlike the IRR. But the ARR does not classify into the effective investment and non-investment expenditure. It only accepts an initial expenditure as for an investment. The MIRR also fails to classify into the investment and the expenditure. It has an error of making a loss down as the investment. The IRR works as efficiently as a NPW (Net Present Worth). It clearly expresses a rate of return in respect of an investment in an engineering project with a loan. And it shows its ability in an engineering project with a R&D investment.

• 한국지반공학회:학술대회논문집
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• 한국지반공학회 2008년도 춘계 학술발표회 초청강연 및 논문집
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• pp.343-358
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• 2008

Piles of a bridge pier are connected with a column through a pile cap(footing). Behavior of the pile foundation can be different according to the connection method between piles and the pile cap. This difference causes a change of the design method. Connection methods between pile heads and the pile cap are divided into two groups ; rigid connections and hinge connections. KHBDC(Korea Highway Bridge Design Code) has specified to use rigid connection method for the highway bridge. In the rigid connection method, maximum bending moment of a pile occurs at the pile head and this helps the pile to prevent the excessive displacement. Rigid methods are also good to improve the seismic performance. However some specifications prescribe that conservative results through investigations for both the fixed-head condition and the free-head condition should be reflected in the design. This statement may induce an over-estimated design for the bridge which have very good quality structures with casing covered drilled shafts and the PC-house contained pile cap. Because the assumption of free-head conditions (hinge connections) are unreal for the elevated pile cap system with multiple piles of the long span sea-crossing bridges. On the other hand, elastic displacement method to evaluate the pile reactions under the pile cap is not suitable for this type of bridges due to impractical assumptions. So, full modeling techniques which analyze the superstructure and the substructure simultaneously should be performed. Loads and stress state of the very large diameter drilled shaft and the pile cap for Incheon Bridge which will the longest bridge in Korea were investigated through the full modeling for rigid connection conditions.

• 한국환경과학회지
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• 제22권6호
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• pp.733-744
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• 2013

This study was to investigate characteristics of Seoho watershed in Suwon city. $BOD_5$ and SS were selected due to the one of the important factors of the water qualities. Monitoring was conducted monthly for four years during the non-rainfall time. Also, we have been monitored $BOD_5$, $COD_{Mn}$, SS, TN and TP with two times sampling after the rainfalls. The highest concentrations of $BOD_5$ and SS were observed in downstream compare with upstream and midstream during the non-rainfall time. No change was observed in $BOD_5$ and $COD_{Mn}$ during the non-rainfall time and after the rainfalls. The monitoring result indicated that the concentration of SS was the highest in downstream after the rainfalls. We have collected the samples two times after the rainfalls. The rainfall intensity in first sampling was two times higher than second sampling. TN and TP concentrations were increased with increasing the rainfall intensity at all stream. The ESB (Ecological Score of Benthic macroinverterbrate community) index was used to evaluate the statement of stream. ESB results were identified that the upstream is protected waters and the down and midstream is reformed waters. EBS analysis results indicated that the Seoho watershed was ${\beta}$-mesosaprobic at all stream.

• 대한치과보철학회지
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• 제46권3호
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• pp.280-289
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• 2008

STATEMENT OF THE PROBLEM: Recent data regarding the effects the cement type and abutment heights on the retentive force of a prosthetic crown are inconsistent and unable to suggest clinical guidelines. PURPOSE OF THE STUDY: This study evaluated the effects of different types of temporary cements and abutment heights on the retentive strength of cement-retained implant-supported prostheses. MATERIALS AND METHODS: Prefabricated implant abutments, 4 mm in diameter, $8^{\circ}$taper per side, and light chamfer margins, were used. The abutment heights of the implants were 4 mm, 5.5 mm and 7 mm. Seven specimens of a single crown similar to a first premolar were fabricated. Six commercially available temporary cements, TempBond, TempBond NE, Cavitec, Procem, Dycal, and IRM, were used in this study. Twenty-four hours after cementation, the retentive strengths were measured using a universal testing machine with a crosshead speed of 0.5 mm/min. The cementation procedures were repeated 3 times. The data was analyzed using two-way analysis of variance and a Tukey test (${\alpha}$=0.05). RESULTS: The tensile bond strength ranged from 1.76 kg to 19.98 kg. The lowest tensile strengths were similar in the TempBond and Cavitec agents. Dycal showed the highest tensile bond strength (P<0.01). More force was required to remove the crowns cemented to the long abutments (P<0.05). CONCLUSION: TempBond and Cavitec agents showed the lowest mean tensile bond strength. The Dycal agent showed more than double the tensile bond strength of the TempBond agent.

• 한국사회복지학
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• 제59권3호
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• pp.281-304
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• 2007

사회복지 서비스 부문에서 최근 상호조직간 네트워크의 필요성이 증가하면서 상호조직간 네트워크 사업이 활성화되고 있다. 이와 함께, 네트워크 성과에 대한 책임성의 요구도 증가하고 있다. 네트워크 성과를 성공적으로 수행하기 위해서는 성과에 관한 상호조직 간의 공통된 이해의 틀을 갖추는 것이 필요하며, 성과 개념에 관한 합의 도출이 이루어져야 한다. 따라서, 본 연구는 사회복지 실천현장에서 각기 다른 이해관계에 놓인 조직들이 네트워크 성과측정을 기획하기 위한 기초 작업으로서 성과의 개념적 틀을 개발하고 개념적 합의를 도출할 수 있도록 돕는 concept mapping(개념도 연구법)을 적용한 사례를 소개하고 실천현장에서의 활용가능성을 모색해 보았다. 개념도 연구법을 적용한 결과 협력적인 수행과 지속적인 의사결정 과정 속에 놓여 있는 네트워크 조직에서의 성과측정 기획을 위한 실천적 함의를 발견할 수 있었으며, 사회복지 실천에의 적용 유용성을 향상하기 위한 대안들을 제시하였다.

• 가족자원경영과 정책
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• 제16권3호
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• pp.153-176
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• 2012

This study gives an account of the state of baby-boomer households in regard to assets and liabilities utilizing the 2006 Household Asset Survey and the 2011 Survey of Household Finances. Using the data gathered from each year, this study examined the proportion of households who had each type of asset and liability, and the amount of them. This study also compared the amount of assets and liabilities of baby-boomer households with those of non baby-boomer households in 2006 and 2011 respectively. Finally, this study examined the amount of change and composition ratio of assets and liabilities of baby-boomer households between 2006 and 2011. Selected financial ratios were also presented for both years. Major findings are as follows. The average asset amount for baby-boomer households was approximately 296 million in 2006 and 392 million in 2011. Of total assets, 78% and 76.5% were real assets in 2006 and 2011 respectively. The average financial assets of 2006 baby-boomer households were approximately 66 thousand and the average amount of debt was 42 thousand. For 2011 baby-boomer households, the average amount of financial assets was 92 thousand and the average amount of debt was 73 thousand. Results from the 2011 survey showed that baby-boomer households had a significantly higher proportion of total assets, total debt, and net worth than non baby-boomer households. The proportion of savings, saving insurance, stocks, and mutual funds were significantly higher for baby-boomer households than non baby-boomer households in 2011. In regard to financial ratios, the emergency fund index and debt burden index were appropriate to the guidelines of asset quality, although the propensity to investment indexes were not.

• The Journal of Advanced Prosthodontics
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• 제1권3호
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• pp.118-123
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• 2009

STATEMENT OF PROBLEM. Proper proximal contact is important for maintaining and stabilizing the dental arch. However, the proximal contact strength (PCS) is not a constant value and can be affected by a variety of factors. PURPOSE. This study examined the influences of postural changes on the posterior PCS. MATERIAL AND METHODS. Twelve adults with a normal occlusion and had not undergone prosthetic treatment or proximal restoration were participated in this study. A metal strip was inserted into the proximal surface and removed at a constant velocity. The contact strength was measured in every contact point between canine to second molar in both arches. The PCSs were obtained initially in the upright position, secondly in the supine position and finally in the upright position again. All measurements were repeated after a 2 hour period. Statistical analysis was carried out using the Friedman test (P < .05). RESULTS. Generally, a decrease in PCS occurred when the posture was changed from the initial upright to supine position, while it increased when the posture was changed from the supine to upright position. A significant change was observed in all areas except for between the canine-first premolar in the maxilla and between the first molar-second molar in the mandible areas. CONCLUSION. The posterior PCS, which dentists generally believe to be a static feature of occlusion, is affected significantly by posture.