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논 문 : 감정평가업자의 법적지위와 업무영역 -금융기관 자체 감정평가에 대한 인식을 중심으로-
노용호 ( Yong Ho Noh ),육정균 ( Jung Gyoun Youk ) 한국감정평가학회 2013 감정평가학논집 Vol.12 No.1
이 논문은 주로 감정평가업자의 법적지위와 업무영역에 관한 부분을 다룬 연구이다. 최근, 은행 등 금융기관은 주택 등 담보대출에 따른 감정평가 수수료 등 금융비용을 절감한다는 명분으로 자체 감정평가부서를 신설하고, 감정평가사를 채용하여 금융기관 내부 감정평가에 나서고 있다. 이에 감정평가업계에서는 금융기관의 자체 감정평가는 감정평가시장의 위축과 업무영역 침해를 가져오는 불공정한 행위이므로 자제를 요청하고 있으나, 실효성 있는 방지대책은 강구하지 못하고 있는 실정이다. 그러나, 토지 등은 그 고유한 특성으로 인하여 적정한 시장가격이 도출되지 못하는 문제점이 있어, 정부에서는 감정평가사라는 국가공인 전문자격자가 시장가격을 도출하게 하여 국민의 재산권 보장과 국민경제발전 등 공적기능을 수행하고 있다. 감정평가업은 감정평가사 자격을 취득한자가 감정평가사사무소를 개설하거나 감정평가법인을 설립하여 감정평가업자의 법적지위를 얻어야만 영위할 수 있다. ‘부동산가격 공시 및 감정평가에 관한 법률’에서는 금융기관의 담보대출 물건의 감정평가나 자문 등은 감정평가업자의 고유 업무영역으로 규정하고 있다. 또한, 과거 농협ㆍ수협ㆍ축협에서 농림수산업자에게 공적기금을 대출하면서 1989년에서 2004년 6월 30일까지 한시적으로 자체 내부 감정평가를 허용한 적이 있으나 폐지되고 현재는 시행 되지 않는다. 따라서, 현재 금융기관의 내부 자체 감정평가는 현행법상 허용되지 아니하는 행위이며, 위반시 중대한 처벌을 받을 수 있다. 더구나 금융기관 소속 감정평가사는 자격취소의 위험도 있다. 아울러, 금융기관의 내부 자체 감정평가는 담보물건의 과다평가 등 자산가치의 부실감정평가로 인하여 불경기에 금융기관의 도산위험이 될 수 있고, 자기검증도 어려우며 다른 업무영역을 침해 하는 등 많은 문제점이 있다. 결론적으로, 금융기관의 담보물건에 대한 감정평가 등은 감정평가업자의 고유 업무영역이고, 위반시 최고 2년 이하 징역 또는 3천만원 이하의 벌금에 처해지는 등 중대 불공정한 행위이므로 은행권 스스로 조속 중단하여야 할 것이다. This areicle mainly deals with the legal status and business scope of authorized property appraisers. Recently, financial institutions such as commercial banks establish their own appraisal division and hire appraisers to reduce financial costs such as appraisal commission on collaterals for home mortgages. Under these circumstances, the appraisal industry requests financial institutions to stop such practices, arguing that the internal self-appraisal will severly affect the appraisal market and infringe the appraisal business scope. But, effective measures have yet to be developed. Also, as the proper market price for land appraisal is difficult to be determined due to land`s unique characteristics, the government allows state registered appraisers to set the market price, with a view to protecting citizens` property right and developing national economy. In Korea, the appraisal business can be performed by the people who gain the legal status as licensed authorized property appraisers and open their own offices. The Public Notice of Values and Appraisal of Real Estate Act stipulates that appraisal or consulting on collaterals of financial institutions shall be granted only to the licensed authorized property appraisers who have their own offices. Furthermore, the government temporarily allowed the internal self-appraisal from 1989 to 30 June 2004 when National Agricultural Cooperative Federation, National Federation of Fisheries and Korea Federation of Livestock provided a loan with official funds to businessmen in the agricultural and fisheries industries. Accordingly, the internal self-appraisal performed by financial institutions is clearly unconstitutional under the currently enforced laws. They will face heavy penalty and their appraisers will lose licenses if the institutions violate the law. The internal self-appraisal in the financial institutions generate many problems such as poor appraisal performances including overestimation of collateral values that lead the institutions to the risk of being bankrupt in an economic recession, difficulty for self-verification and infringement of other business areas. In conclusion, appraisal on collaterals of financial institutions shall be done only by the authorized property appraisers with their own offices. The financial institutions who continue internal self-appraisal may face maximum 2-year imprisonment or no more than 30 million won of penalty. Therefore, they should voluntarily stop the practices without delay.
부레옥잠을 이용한 Lactobacillus spp.의 젖산 생산
Randy Jullihar,노용호(Yong Ho Noh),박혜민(Hye Min Park),윤현식(Hyun Shik Yun) 한국생물공학회 2016 KSBB Journal Vol.31 No.1
Lactic acid fermentations were conducted using water hyacinth. It is known that the pretreatment and enzyme hydrolysis process optimize the potential of water hyacinth. Lactic acid produced by using lactic acid bacteria. All cells were grown at 37℃ and initial pH 5.5. Lactic acid production was measured by HPLC. All Lactobacillus strains could produce lactic acid from pretreated water hyacinth. The highest lactic acid was achieved when lactic acid fermentation was carried out by L. delbrueckii for D-form and L. helveticus for L-form lactic acid production. The lactic acid concentration was 10.70 g/L by L. delbrueckii and it converted glucose in the medium to lactic acid, almost perfectly. Lactic acid production became higher when fermentation was carried out at a controlled pH 5.5. Lactic acid yield and productivity were 0.52 g/g and 0.19 g/L/h for L. helveticus, while L. delbrueckii was 0.64 g/g and 0.27 g/L/h. This study showed that water hyacinth medium could be alternative medium which can replace the complex and expensive medium for growing Lactobacillus strains in production of lactic acid.
Saccharomyces cerevisiae deletion mutant의 세라마이드 생합성
김세경(Se Kyung Kim),노용호(Yong Ho Noh),윤현식(Hyun Shik Yun) 한국생물공학회 2009 KSBB Journal Vol.24 No.1
Saccharomyces cerevisiae의 deletion mutant를 이용하여 ydc1, ypc1, scs7, sur1, csg2, ipt1, lcb4, lcb5, dpl1의 deletion이 세라마이드의 생산에 미치는 영향을 고찰하였다. 세라마이드는 ELSD가 연결된 HPLC를 통하여 분석하였으며 △ydc1 mutant의 세라마이드 생산량이 6 mg ceramide/g cell로 최대량을 나타내었으며 △sur1 mutant, △lcb5 mutant, △dpl1 mutant의 경우 control로 사용한 BY4742와 비슷한 세라마이드 생산량을 나타내었고, 그 외 △ypc1 mutant, △scs7 mutant, △csg2 mutant, △ipt1 mutant, △lcb4 mutant는 BY4742보다 낮은 세라마이드 생산량을 나타내었다. Ceramide is important not only for the maintenance of the barrier function of the skin but also for the water-binding capacity of the stratum corneum. Though the effectiveness of ceramide is not understood fully, ceramide has become a widely used ingredient in cosmetic and pharmaceutical industries. However, ceramide production from Saccharomyces cerevisiae has not been widely studied and the quantity are very low. Gene deletion in the cell is used frequently to investigate the function of gene and verification research of drug target. Specially, deletion mutant library is useful for a large amount functional analysis of gene. In this study, deletion mutants of genes on the metabolic pathway of ceramide synthesis in S. cerevisiae were grown in a batch culture and the cellular content of ceramide was measured. The ceramide content was highest in Δydc1 mutant and 6 mg ceramide/g cell was obtained.
오현식 ( Hyun Shik Oh ),노용호 ( Yong Ho Noh ),방경식 ( Kyung Sik Bang ) 한국감정평가학회 2011 감정평가학논집 Vol.10 No.2
Recently, Fair Value Measurement has been issued. It is very important for success of IFRS Adoption to valuate Fair Value objectively. Therefore, there is a very urgent need to investigate the differences between Appraisal theory and Accounting measurement. If there are any problems to practice Fair Value Measurement, We have to find alternatives for that. The purposes of this research is to suggest alternatives for the problems which may occur when applying Fair Value Measurement of K-IFRS to real estate valuation. Ultimately, it is to achieve a good international reputation. Fair value measurement of real estate for a financial accounting report has a very low level in systems and contents in comparison to Appraisal Businesses. Therefore, the role of appraisers is more important than before. The findings are as follows : First, it is necessary to define the meanings of fair value and market value in order to avoid the confusion in concepts. Second, appraisers need to ensure the objectivity and professionalism of fair value valuation. Third, a variety of valuation approaches and international collaboration is required to build the reliability of fair value valuation. Fourth, it will be helpful to issue fair value valuation manuals and show materials to the public to improve the insufficient disclosure of financial accounting reports.