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成周昊 홍익대학교 산업기술연구소 2002 産業技術 Vol.12 No.-
The aim of this paper is to compare the fundmental difference between accounting approach and actuarial approach. For this purpose, we firstly establish the dynamics of pension assets and liablity, respectively in view of accounting approach characterized by the IAS19. Secondly, we build up the actuarial asset and liability dynamic models, respectively. Thirdly, we show that the accounting amortization method is more favorable to the scheme sponsor rather than the scheme members. Lastly, I hope the this paper will contribute to understanding the difference between actuarial approach and accounting approach and furthermore be a turning point of doing reciprocal co-work between accountancy professions and actuarial profession in the field of pension study.
成周昊 홍익대학교 산업기술연구소 2000 産業技術 Vol.10 No.-
Internal or book reserve funding is the most popular financing system in Korea. This is actually allowed in the Korea labour law. However, we does not currently have any guaranty system which secures the minimum retirement benefit specified in the labour law. So, Korea retirement provision is clearly vulnerable to the bankruptcy or insolvency of the individual employer. This study shows the necessity of implementing some statutory provisions, its concepts and pricing principles, against the event of employer's bankruptcy. We believe that the success of guaranty insurance boosts up the quality of employee's life and stabilizes the labour market.
固定 比率 포트폴리오 보험(CPPI) 전략을 이용한 자산 운용기법 硏究
朱相龍 홍익대학교 산업기술연구소 1996 産業技術 Vol.6 No.-
This study presents the concept of portfolio Insurance widely used in U.S.A & other developed countries as one of Investment management techniques, execution strategies and simulation results by using CPPI strategy - one of portfolio Insurance strategies Simulation results show that CPPI strategy makes not only the investment managers understand easily but also they easily apply the strategy to real situations. But in order to institutional investors apply this technigue effectively, they must analyze the variation and interest rate throughly and consider all real situations.
주상호;정희태 명지대학교 부설 경영연구소 2005 經濟論叢 Vol.23 No.
지식산업사회의 가장 중요한 자산 중의 하나는 과학기술이고, 부가가치가 높은 기술집약적 기업의 경우 기술의 획득 능력이 그 기업의 주요 경쟁력이라 할 수 있다. 기술획득의 방법으로 자체개발. 공동개발. 외부로부터 이전등이 있는데, 본 연구에서는 국내 기업이 외국으로부터 기술도입에 초점을 두고 있다. 본 연구는 국제기술거래시장이 기술제공자가 일방적인 힘의 우위에 있는 판매자시장이지만 국제 기술이전 협상과정에 대한 틀을 제시함으로써 기술도입자인 우리나라 기업의 협상성과를 향상시키는 방안을 모색하기위해 협상환경, 협상과정, 협상성과에 대한 가능한 연구모형을 제시하고자 한다. 본 연구는 우선 기술이전 협상 개념과 조직간 관계에 대한 이론적 배경을 살펴본 후. 연구모형을 제시함으로써 향후 국내기업의 기술도입 과정에 대한 전략적 접근 연구를 하기위한 기초를 제공한다.
중추신경계 손상 환자의 우울과 삶의 질에 대한 음악요법의 효과
최성복,정호중,심영주 고신대학교 의과대학 2010 고신대학교 의과대학 학술지 Vol.25 No.1
Objectives: To identify whether music therapy is effective for depression and quality of life (QOL) of patients with central nervous system (CNS) injury, using controlled comparison method. Methods: Twenty nine subjects with CNS injury assigned to one of the two groups, music therapy group (therapy group) or control group. Music therapy was applied to fifteen patients in the therapy group twice a week for 5 weeks (10 sessions) with daily physical and occupational therapy, while only physical and occupational therapy were applied to the control group routinely. Depression of all subjects was assessed by Beck depression inventory (BDI) and Hamiltonrating scale for depression (HRSD). QOL was measured with the use of the world health organization quality of life assessment instrument-brief (WHOQOL-BREF). Each evaluation was assessed at the beginning of this study and after 10 sessions’music therapy. Results: The mean BDI scores reduced in the two groups, but the differences were not significant. In the therapy group, the mean score of HRSD was reduced significantly after song psychotherapy for 5 weeks, from 7.6±5.6 to 3.5±4.1 (p<0.05), while it was not significantly reduced in the control group. The mean scores of WHOQOL-BREF in the therapy group were advanced in every domain. In the control group the mean score of social relationships domain was worsen after 5 weeks comparing the mean score at the beginning of this study. Conclusions : The music therapy relieves patients with CNS injury from depression, and it also seems to be able to improve QOL of them.