자금세탁 방지에 대한 글로벌 공조시대에서의 금융업종사자의 AML/CFT 정책 순응에 관한 연구

고철수,고은하 국제e-비즈니스학회 2024 e-비즈니스 연구 Vol.25 No.2

본 연구의 목적은 AML(Anti-Money Laundering) 교육이 국내 금융기관 직원들의 AML 정책 순응에 미치는영향을 실증분석하고자 하였다. 이러한 연구는 최근 국제기구(OECD, EU, BIS, World Bank)등에서 국제 자금세탁문제를 심각하게 다루고 있다는 관점에서 우리나라 금융권에서의 자금세탁 방지에 대한 현실을 실증적으로 파악하는 것이 매우 중요할 것이다. 본 연구에서는 정책 준수에 대한 선행 연구를 바탕으로 AML과 관련된업무를 하고 있는 670명의 응답자에게 Push-Pull-Mooring 모델을 적용하여 실증분석하였다. 또한, AML 훈련의조절 효과를 보기 위해 Hayes의 SPSS PROCESS 매크로를 사용하여 분석하였다. 분석 결과로는 첫째, AML 준수 의도에는 긍정적인 푸시 효과와 풀 효과가 통계적으로 유의미한 결과가 있었다. 둘째, Mooring요인은AML 순응도에 부(-)의 효과를 나타냈다. 셋째, AML 교육은 Push-Pull-Mooring Effects와 AML 순응에 조절효과를 보여주었다. 본 연구는 금융기관 종사자들의 AML 정책준수 순응에 대해 살펴보고, AML 훈련이 AML 순응 의도에 미치는 영향에 대한 실증적인 결과를 도출하였다. 이러한 AML 순응과 관련한 연구는 국내학계에서 매우 드물다는 점에서 본연구의 의의가 있으며 AML 훈련의 중요성이 AML 정책의 순웅에 중요한요인이 된다는 정책적 의미를 제시하고 있다고 할 수 있다. Research Purpose: The objective of this study is to explore the effect of AML(Anti-Money Laundering) training on the intention to comply to AML policy by the employees of the financial institutions in Korea. Considering that the AML has been a focal point in the international institutions such as OECD, EU, BIS, and World Bank, it would be meaningful to measure how Korean financial institutions are managing their AML risks. Research Methods: Based on the earlier researches of the policy compliance, push-pull-mooring models are applied to the 670 respondents whose works are related to the AML. Also, Hayes’ SPSS PROCESS macro was used to see the moderating effect of AML training. Results in Research: While there were positive Push and Pull Effects on the intention to comply AML, there was a negative Mooring Effects on the AML compliance intention. Also, there was a positive moderating effects of AML training between the push-pull-mooring factors and the AML compliance intention. Research Conclusion: This study will shed a light on the AML policy compliance by the employees of the financial institutions, providing empirical results with the AML training effect on the compliance intention to AML. This kind of study regarding AML compliance is very sparse in the academic fields in Korea because studies on the AML have been active in the business sectors rather than in the academic sector. Thus, the importance of AML training was highlighted in the compliance of AML policy as well as academic implications.

식편압입의 원인과 발현빈도에 관한 연구

고철수,이만섭,권영혁,박원배,Go, Chul-Soo,Lee, Man-Sup,Kwon, Young-Hyuk,Park, Won-Bae 대한치주과학회 1991 Journal of Periodontal & Implant Science Vol.21 No.1

자치재정의 효율성 분석 연구 - 제주특별자치도 중심으로 -

고철수 한국상업교육학회 2008 상업교육연구 Vol.22 No.-

본 연구는 제주자치도 지방재정의 효율성을 분석하고, 건전한 예산운영 방안의 마련 등과 같은 연구 목적을 가지고 연구하였다. 분석 결과 상대적 효율성이 가장 비효율적으로 나타나 실제지출에 있어 상당한 개선이 요구되고 있는 것으로 분석되었다. 종합적으로 연도별 세출효율성을 분석해 본 결과 효율적인 자치단체 대비 제주자치도의 세출효율성은 많이 낮은 것으로 나타나고 있다. 이는 그만큼 비효율이 크다는 것을 의미하기 때문에 세출 구조조정의 필요성을 제기해 준다고 할 수 있다. 따라서 지방자치차원에서 재정효율성 증진 방안을 구체적으로 구상하고 체계적으로 실천하는 접근이 필요하다 하겠다. 구체적으로 대안을 제시하면 점검장치를 통한 효율성 확보, 규모경제를 통한 효율성 증진, 사업의 총체적 관리시스템 확보, 거래비용 감소를 통한 효율성 증진 등이 있을 수 있다. 본 연구는 향후 제주지방재정의 운영의 효율적인 방안을 제시하고 있으나, 세입측면의 재정운영이나, 재정수요의 차이 등을 모두 고려한 평가를 할 수 있는 연구가 필요하다. The study focused on seeking out the proper options of the balanced budget operation by analyzing the efficiency of local finance in Jeju Special Self-Governing Province. The core finding is that there appeared a relative efficiency, thus generating a remarkable change in actual expenditure. For Jeju local government, it was observed that the expenditure efficiency was noticeably low in comparison with other local governments. This result seemingly reflects that such inefficiency would, in end, need the public expenditure restructuring. In terms of this research, we need a much more concrete and practical perspectives so as to promote the public finance efficiency for Jeju local government. In this context, this study implies that it would need the efficient security of local finance via inspection equipment, its promote the public finance efficient via economies of scale, and security of total management system of budget, and so on. Finally, for the future study, it is suggested that both financial workings of local revenue and differences of public finance demand should be considered, and further assessed, along with exploring a much more efficient options wrapped with Jeju local government’s finance operation.

표준체(標準體) 보험계약(保險契約)의 사인(死因)에 대한 통계적(統計的) 고찰(考察)

고철수,김강석,Ko, Choul-Soo,Kim, Kang-Sueck 한국생명보험의학회 1984 保險醫學會誌 Vol.1 No.1

We've reviewed 5,067 cases of claims by death that had occured for about 5 years from January, 1979 to October, 1983. As a result, We came to following conclusions; First, the greater part of deaths above mentioned were due to the Disease of Adult such as the Malignant neoplasm(18.4%), a Heart disease(10.4%), Liver cirrhosis(9.1%) and the Cerebrovascular disease(7.6%) as well as Accidental Death(26.5%), which were occupied by 72% of the whole. Second, classifying them by medical examination or non-medical, deaths in case of non-medical examination showed 80.8% of the. whole. And for age, sections ranging from 40 to 49 and from 30 to 39 took the overwhelming portions by 36.9% and 29.8% respectively, both of which showed 66.7% of the whole. Third, for the period elapsed, deaths within 1 year from the entrance showed 21.3% and that from 1 years to under 2 years, 19.9%. Thus the rate of early death under 2 years stood for 41.2% of the whole. Fourth, for occupation of the insureds, commerce occupied 20.4%, company employees 14.4%, agriculture 13.3%. These three categories marked 48.8% of the whole. From this, it appeared that the accidental death rate of the insured with the risky occupation was much greater than orthers.

균질화기법을 이용한 치과 임플란트 시스템의 응력해석

고철수,이만섭,최귀원,Koh, Chul-Su,Lee, Man-Sup,Choi, Kui-Won 대한치주과학회 1997 Journal of Periodontal & Implant Science Vol.27 No.1

Homogenization technique is employed to investigate the series of stress analyses of mandible for three different types of dental implants. This technique helps to make proper material model of bone and analyze such a non homogeneous structure at the level of individual microstructural unit. The stress analyses with homogenization technique show much higher stress level in the sponge bone, compared to those of conventional FEM. It also manifested that even a minor lateral force results in crucial stresses in the dental implant system and that the macroscale model should take the shape and size after real mandible to produce reasonable solution in the analyses of dental implant systems. The shapes of dental implants simulated in this study are rectangular-cross-sectioned type, hemi-sphere rooted type, and wedge type implant. The stress states of mandible with hemisphere rooted type implant and wedge type implant show similar levels, while those with sectioned rectangular implant results in higher stresses. It is suggested that the distance between the implant tip and cortical bone be kept far enough to prevent stress concentrations in the mandible.

A Study on the Effective Risk Management of Trade-based Money Laundering (TBML) Issues

고철수,김석태 국제e-비즈니스학회 2023 e-비즈니스 연구 Vol.24 No.4

Research Purpose: The objective of this study is to explore the trade-based money laundering (TBML) risks and to offer effective risk management measures to counter them. Detecting and preventing TBML has been challenging for authorities, as it involves analyzing vast amount of trade data and recognizing patterns that may indicate suspicious activities. Research Methods: This study examined the traded-based money laundering risks and various challenges to mitigate them and attempted to offer several effective management measures to mitigate the TBML risks with TBML case studies. Results in Research: This study offers an integrated top-down risk-based approach as an effective risk management on the TBML problems, compared with traditional independent rule-based approach which are segmented and ineffective to the ever evolving TBML risks. Research Conclusion: As the TBML risks are evolving due to the expanded supply chain across the border, the complexity of TBML risks requires the coordinated and harmonized efforts with a top-to-bottom risk-based approach.

Management of Trust in the Sharing Economy and its Effect on Sociology

고철수,김석태 한국무역연구원 2019 무역연구 Vol.15 No.4

Purpose - This study is to explore how trust in the peer-to-peer sharing economy should be managed in the different stages of the sharing business and to show how the trust in the sharing economy would affect sociology. Design/Methodology/Approach – A conceptual framework was introduced to explain how trust in the sharing economy could be managed effectively in the context of the moderating and monitoring role of the platform. This paper also develops an argument on how trust in the sharing economy could affect sociology through third party monitoring role of platform. Findings – First, trust should be increased between peers by platform providers, in the introduction stage of the sharing business. Second, in the maturing stage of the sharing economy, balancing trust between peers is more important than just increasing the trust level. Third, trust management in the sharing economy could enhance the trust level in society through a platforms’ third party certifying position at a lower cost. Research Implications or Originality – These findings offer implications to academics, practitioners and policy makers. Academics may empirically verify the implications of the conceptual trust model through the stages of the development in the sharing economy. Practitioners may apply the monitoring framework of the platforms to their sharing businesses. Policy holders may find motivations to open the sharing economy which might enhance interpersonal social capital.

지방재정 세출분석에 따른 재원배분에 관한 연구

고철수 한국전산회계학회 2008 電算會計硏究 Vol.7 No.1

본 연구의 목적은 제주자치도 출범에 따른 재정운영의 효율적 예산배분 시스템을 구축할 수 있는 방안을 마련하고, 세출분석을 통하여 재원을 어떻게 배분하는 것이 가장 효율적인 방안인가를 연구하는데 목적이 있다. 연구결과 제주자치도의 세출분석 결과를 종합적으로 판단할 때 제주지역의 일반회계 세출결산 분석결과 일반행정 부문의 경비 절약 노력이 요구되며, 사회개발비의 확대를 위한 세출부문의 전환 노력이 요구된다고 할 수 있다. 분석에 따른 효율적 재원배분방안으로는 투자비/경상비 비율의 합리적 배분, SOC 투자사업의 효율적 관리, 사업우선순위의 합리적 선정 등이 있다.

제주도 재정분석

고철수,고부언 濟州大學校 觀光産業硏究所 1999 産經論集 Vol.13 No.-

최저한세 도입에 따른 수평적 공평성

고부언,고철수 제주대학교 2002 社會發展硏究 Vol.17 No.-