고려 중기의 시문학관 : <白雲小說>과 <補閑集>을 중심으로

김동률 崇實語文學會 2002 崇實語文 Vol.18 No.-

모바일 환경에서 안전한 일회용 패스워드 인증

김동률 한국디지털정책학회 2013 디지털융복합연구 Vol.11 No.12

인터넷 공개수배의 법적 문제점과 개선방향 : 독일의 실무와 입법례를 중심으로

김동률 한국치안행정학회 2014 한국치안행정논집 Vol.11 No.3

오늘날 IT 환경에서 수사기관이 행하는 인터넷을 통한 공개수배는 효과적인 수단으로 선호되고 있다. 하 지만 인터넷 공개수배는 국제적 수배의 성격을 지니면서 어느 대중매체보다 파급효과가 크지만 완전한 수배해제는 불가능하다는 점에서 엄격한 법적인 근거를 요한다. 독일에서는 형사소송법에 지명수배와 전자매체를 이용한 공개수배에 대한 명확한 근거규정을두고 하위 지침에서 비례의 원칙과 인터넷 공개수배의 요건을 상세히 밝히고 있다. 반면 우리나라에서는 지명수배 자체가 행정청의 내부지침으로 운영되고 있을 뿐 법적 근거를 가지고 있지 않아 대상자의 헌법적 권리인 정보적 자기결정권을 심각하게 침해하는 결과를 낳고 있다. 따라서 인터넷 공개수배를 합리적이고 효과적인 수단으로 활용하면서도 대상자의 권리침해를최소화 할 수 있는 방향으로의 개선이 시급하다. 이를 위해서는 형사소송법에 공개수배에 대한근거규정을 두고 하 위법규에서 인터넷 공개수배의 허용요건을 구체적으로 규정하여 더 이상 불법의 영역에 머물지 않도록 해야 한다. 장기적으로는 공개수배에 관한 별도의 법률을 제정하고 인터넷 공개수배를 일반적 공개수배 와 구분하여 규정하는 방안도 고려해 보아야 할 것이다. 법률로규정함에 있어서도 인터넷 공개수배는 오 직 대상자의 권리보다 우월한 일반적 이익이 존재하는경우에만 제한될 수 있다는 비례성의 원칙도 동시 에 명문으로 규정되어야 한다. In the contemporary IT environment, investigation officers prefer allowing crimesuspects to be publicly searchable online as an effective tool. Although placing suspectson the Internet implies international coverage, and has a wider effect than any othermultimedia, it also requires strict legal grounds, A sit is impossible to completelyterminate the search arrangement. In Germany, the Criminal Procedure Code is laid out with clear regulations addressingboth search arrangements for identified criminals and public searches through electronicmedia. Its subprinciples specify the principle of proportionality, as well as theprerequisites for public searches of crime suspects. However, in South Korea searcharrangements for identified criminals are carried out by an administrative agency withoutany legal authority, and consequently violate the suspect’s constitutional right toinformational self-determination. Therefore, one must immediately find a way to minimize the violation of a suspect’srights, while still utilizing the Internet as a reasonable and effective tool for thesesearches. To this end, the Criminal Procedure Code must include basic regulations onpublic searches, and its subprinciples must specify the prerequisites for online suspectsearches, so that they are no longer unconstitutional. Eventually, a separate law on publicsearches should be passed, and it should be taken into account, especially when lawsaddressing searching for suspects are written separately from laws addressing theregular public search for crime suspects. In the legislative process, it is imperative thatthe principle of proportionality also be written into law, thus limiting online publicsearches to those cases when the general benefits exceed the suspect’s rights.

다매체, 다채널 환경에서 뉴스전문 채널의 경쟁력 제고방안

김동률 한국언론정보학회 2008 한국언론정보학회 학술대회 Vol.2008 No.5

임금 결정에 관한 경험적 연구의 비교·고찰

김동률 釜山外國語大學校貿易經營硏究所 1993 貿易經營論集 Vol.9 No.-

정보화시대의 상업계 고등학교의 상업교육의 개선방안에 관한 연구

김동률 釜山外國語大學校 1999 外大論叢 Vol.19 No.5

Today's information-oriented society has greatly changed the educational environment of the commercial high schools in korea together with the changes in economic conditions and the development of science and the technology, and the trend of specialization and diversification in commercial and economic activities is compellingly requiring the reforms of commercial education. In this sense, this thesis is primarily concerned with the exploration of the present conditions of commercial high schools and the suggestion of the efficient methods of education for academic development and non-academic career of every student. The major findings of this study could be summarized as follows : First, as a whole, the respondents answered that the conditions of current commercial and technical education in the commercial high school are very poor. Second, most of the commercial high school students are enrolled in or applied for their high school regardless of their aptitude, interest, and personality because of their poor academic performance during the middle school period. Third, the respondents agree to the reorganization of school curriculum and a variety of school activities. Based on the above findings, the conclusions could be drown as follows : First, the educational goal of commerce must be rearranged for the better educational system and content. Second, in order to increase the quality of teachers, such requirements as re-training of teachers and specialization of teacher's certification are essential. Third, the conselling - career guidance activities are so much poor that it can not make a positive effect on the commercial education. Fourth, with the poor educational conditions and old facilities, we can not afford to come up with the O.A company. So we have to equip commercial high schools with effective facilities to meet demands of the rapidly growing society. Fifth, since each department does not have its distinct specification, it should be specialized into various courses to meet the demands of our society and provide them with the skills, knowledge confidence, self-discipline, and self-motivation to become successful, contributing, responsible members of an information-oriented society. Sixth, commercial high schools should do their best to pick out better students with their self-improvements. Seventh, commercial high school teachers are to develop new teaching methods suitable for maximizing every student's potential.

會計情報시스템下에서의 E-R모델의 適應性에 관한 硏究

金東律 釜山 大學校 經營 經濟 硏究所 1982 經營 經濟 硏究 Vol.1 No.1

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團體交涉을 위한 會計情報 公示

김동률 釜山外國語大學校國際通商硏究所 1998 國際經營論集 Vol.13 No.-

The importance of financial information in the collective bargaining process has been examined repeatedly and from a variety of perspectives. An early empirical effort by Pillsbury establishes that labour unions use published financial statements in much the same way as investors and creditors: to assess past performance and make decisions about future dealings. Pillsbury and Palmer both recommend that the role of accounting information in collective bargaining be expanded. Foley and Maunders assert that a liberal disclosure policy may be beneficial in the long run. The development of credibility through systematic disclosure, they argue, can assist in attitudinal structuring and promote integrative bargaining. Pope and Peel consider the disclosure question from a rational expectations perspective and reach a similar conclusion. Actually, however, the accounting information is merely one of various informational resources. A labor union also does not depend on managers to get informations. In case that a labor union uses accounting information, it could be influenced by information gathered by the labor union itself or substitutional information. And labor union's usage of disclosed accounting information could be considerably different by such as the labor union's desire for information, its ability of processing information, management manager's disclosure policies, the character of disclosed information and the nature of labor-management relations. Thus, it could not mean that analyzing relationship between wage raising rates and accounting variables is influence of accounting information which effect on collective bargaining. By borrowing from foreign scholars' thesis, theoretical researches before empirical researches have tried to obtain answers to resolve our problems between labor and management by considering the role and usage of accounting information in the process of collective bargaining. Actually, it is necessary to especially study what the Korean style model for collective bargaining is. It will also need extra studies how accounting informations have used in our collective bargaining situations. How can an effective strategy be developed to enable accountants to make substantive and continuing contributions in collective bargaining? A major part of the answer is that to be effective providers and interpreters of information area, and be perceived as such, accountants and professional accounting bodies must become immersed in the collective bargaining process. Thus, the following recommendations address this issue and provide conclusion. First, professional accounting organizations, direct their to dealing with the problems of measuring the role of accounting information in collective bargaining. This includes activities such as developing guidelines for contract costing, conduction post audits, assessing ability to pay, recommending disclosure policy, and measuring and reporting the effects of strikes and lockouts. Second, industrial relations in general and collective bargaining situations in particular should be included in the curriculum of professional accounting programs and university courses in accounting. Such course material should be designed in collaboration with industrial relations academics and practitioners. Third, accountants should become involved in disclosure policy decisions since such policies help create the bargaining relationship. Since accountant have skills and other professional abilities that are potentially valuable to the collective bargaining process, top management and industrial relation departments must be made aware of this expertise. The goal is not to intrude on the professional terrain of industrial relations practitioners but rather to enlarge the set of useful information and perspectives available to them. Fourth, accounting information provided by management accountants can be used in goal of secondary use. Thus, aside from assuring that costing reports and other accounting analyses are as technically accurate as possible, the management accountants must also ensure that they are packaged in a logical, understandable way so as to minimize misinterpretation. Accounting information and the accountants involved in its preparation and use can make an important, systematic contribution to collective bargaining. Accounting information, as part of the broad set of information implicated in collective bargaining, has the potential to affect both the process and the outcome of negotiations.

재무정보공시와 임금결정

김동률 釜山 外國語 大學校 1991 外大論叢 Vol.9 No.1

Among the various agruments put forward against greater disclosure of company information to union negotiators perhaps the most important is that shift in bargaining power which such a policy is expected to produce will result in an increase in the rate of wage inflation. Two questions would appear to spring directly from this argument : 1) To what extent can trade unions, by the exercise of their monopoly power, extent continuousupward pressure on the wage level independently of general economic conditions? 2) Will greater knowledge of company information of a financial and economic nature porduce a rise in trade union pressure of 'pushfulness' and an increase in negotiated wage rates? In this artivle we shall be looking at the ways in which analytical models of bargaining have dealt with information disclosure. The purpose of this paper is essentially empirical i.e. to investigate the above questions in the light of the considerable volume of econometric evidence of the major determinants of money wages. The weight of this evidence may help the reader to decide whether disclosure of economic and financial information by companies is likely to add to wage inflation. This issue has, of course, been given more point by the recent inflation experienced in the U.K. and other Western economies. We shall begin with a review of early investigations of aggregate wage behaviour and then proceed to discuss some of the more disaggregated studies. There were several preliminary 'skirmishes', prior to the now famous article published in 1958 by professor AW. Phillips but this latter wotk is now regarded as the progentior of the empirical investigations which followed. This seminal contribution is, therefore, highly important and deserves special attention. The purpose of this paper is to determine whether there are significant correlations between general wage increases and a number of financial variable at the level of the firm. Is there any validity to the assumed belief that changes in financial variables are relate to wage demands? Are some financial variables more important than others? Answers to these questions can provide insght into the problem orginally posed at the beginning of this article, viz., what kind of corporate financial information is particularly useful to a significant group, the needs of which the corporation is alleged to satisfy. Furthermore, such answers will provide a useful addition to the growing literature on the impact of accounting results on economic behavior.

경영자 보상계약에서 이익구성요소의 역할

김동률,김태수 부산외국어대학교 국제통상연구소 2000 國際經營論集 Vol.15 No.-

Prior research consistently documents a significantly positive relation between managerial cash compensation and reported accounting earnings. What is not well understood is how components of earnings enter in the compensation function, if at all. To address this question, this study investigates the role of alternative earnings components in the managerial cash compensation function. We concentrate on a simple partition of net income: the ordinary items and extraordinary items, where extraordinary items are defined as the results of special items. We assume that this classification provides a rough poxy for the true delineation of the permanent and transitory components of earnings. We conduct firm-specific regressions of managerial cash compensation(salary plus annual bonus) on (1) the ordinary income, (2) the ordinary loss, (3) the special income, (4) the special loss, Our sample consists of 106 firms that 16 years of compensation data available between 1981 and 1996. We find that cash compensation is significantly positively(negatively) related to the ordinary income(loss). But, Compensation is shield from the effects of the special items. Thus, the data tell a remarkably consistent story: the ordinary items related to the managerial cash compensation, but the extraordinary items do not. Thus, if ordinary vs. extraordinary items disclosure conveys information about the effect of the items on permanent earnings, the results suggest that this characteristics is emphasized in compensation decisions.