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윤민원 청주대학교 대학원 1996 우암논총 Vol.15 No.-
S'agissant des probl mes sur le droit du nom commercial. Dans la vie moderne soci t , il a y des plusieurs de sorte du nom commercial. En v rit , il est fr quent que lorsqu'il exerce titre individuel, ceux-ci se confondre, En plus, le probl me va de plus en plus compliquer cause d'int ret de concurrence et consomateur. Pas comme les autres pays, le droit japonais et cor en sont prot g s le nom commercial m me sans le registre du nom commercial. Pour traiter cette jurisprudence, on a remarqu que le droit du nom commercial ne concerne pas de registre. Sur cette remarque, on se pose une question quant est-ce qu'on peut avoir le droit du nom commercial. Apr s avoir le registre du nom commercial, le pr paration de commerce est-il une sorte de acte de commerce? Jusqu'o on doit le prot ger sinon no protege pas? C'est pourquoi on doit consulter sur cette probl me. Cette jurisprudence nous donne quelques r gles pour le protection du nom commercial.
윤민원(Yoon Min-Won),주기종(Ju Gi-Jong) 한국법학회 2005 법학연구 Vol.18 No.-
The contents and value of business assets are very quickly changed. For that reason the merchants and business enterprises should grasp the situation of business assets. And the transparency of financial accounting is very important to corporate management and protection of interests of shareholders, business creditors and investors. Thus the merchants must prepare and keep a balance sheets and a financial accounting books in accordance with principles prescribed in article 29 under the Commercial Law. But the stock companies should prepare and keep the commercial accounting books in accordance with the Financial Accounting Standards, which is established by the Securities and Futures Commission in accordance with article 13 of the Act on external Audit of Stock Companies. In this paper we investigated the Accounting Fraud on the commercial accounting books. And we suggested the settlement methods of the device of raising efficiency of regulations to the corporate accounting.
윤민원(Yoon Min-Won) 한국법학회 2008 법학연구 Vol.31 No.-
지배구조이론에 중요한 이슈들 중의 하나가 임원의 보수에 관한 것이다. 1990년 이후 주식매수선택권 제도의 도입으로 보수의 형평성에 기준을 두더라도 임원의 보수는 극단적으로 상승되었다. 그럼에도 불구하고 주주는 임원의 보수의 액수와 그 집행과정에 대하여 전혀 알지 못하고 있다. 일반적으로 주주총회의 보통결의에서 임원의 보수의 기준과 관련된 모든 문제를 결정한다. 임원의 보수는 이러한 방법에 의하여 결정되나 문제는 이를 주주에게 공개하는가의 문제이다. 임원의 보수는 이사회의 보상산정위원회에서 보상산정규정에 의하여 결정하고 집행과정을 공개하는 것이 권장할 사안이다. Executive compensation are currently a important problem of corporate governance in the media among regulators. Executives are now paid at very high levels due, for the most part, to a dramatic increase since the early 1990s in equity-based performance-linked compensation and, in particular. the use of stock options. The shareholders are completely unaware of what procedures are taken to determine the amount and executive compensation. In principle, the generale meeting of shareholders should determine the detailed matters relating to executive compensation and the compensation payment standards required for final determination. Once the compensation for executive is determined, it is also important that the matter is disclosed to the shareholders. It would be advisable to encourage the operation of a Compensation Committee within the Bored of Directors and to disclosed the performance and compensation payment standards of the committee itself.