퇴직연금에서의 위험자산 선택요인 분석: 사업장 특성을 중심으로

최수정 한국금융정보학회 2023 금융정보연구 Vol.12 No.2

This study aims to examine whether the decisions of employers to invest in risky assets are related to workplace characteristics such as the number of employees, types of industries, and retirement pension types. The study utilizes individual-level data from Individual Retirement Pension Plan (IRP), Defined Contribution Plan (DC), and firm IRP accounts that are self-managed by employers in the workplace. However, individual DB balance cannot be identified because Defined Benefit Plan (DB) accounts are managed by the firm in aggregate. The data was obtained from the Korean Statistical Information Service (KOSIS) for the period 2015 to 2020 through the authorized Microdata Integrated Service (MDIS). Previous literature has documented a peer effect in investing in risky assets, which appears strongly among investors who earn relatively higher disposable incomes and among males. The study finds that employers who work in large-sized and well-compensated firms are more likely to invest in risky assets, particularly male employers who are older, have longer work period, and work in industries requiring a high level of financial literacy. This result indirectly supports the peer effect in choosing risky assets in their retirement pension plan for employers. Interestingly, the study also finds that DB holders are less likely to invest in risky assets through their IRP accounts than DC or firm IRP holders. However, once they start investing in risky assets, the proportion of risky assets relative to the total balance is higher than others. Overall, this study provides comprehensive insights into the determinants of investing in risky assets by employers, utilizing individual-level data and workplace information. 본 연구는 통계청에서 제공하는 승인형 퇴직연금 마이크로데이터(MDIS)를 분석하여 직장정보가 존재하는 개인 IRP 계좌 보유자를 대상으로 사업장 특성이 근로자들의 위험자산 선택과 관련이 있는지 살펴보았다. DB 적립금의 경우 가입자별 계좌 금액이 별도로 보고되지 않지만, DC, 기업형 IRP, 개인 IRP는 가입자별 계좌 잔액이 보고되어 개인 IRP 계좌 잔액만 분석한 최수정(2022)보다 좀 더 폭넓게 개인별 위험자산 투자현황 및 위험자산 선호 여부를 확인할 수 있었다. 본 연구에서 위험자산 금액은 계좌 총 잔액에서 원리금보장형 상품 잔액과 계좌 내 대기성자금을 제외한 원리금비보장(실적배당)형 상품 잔액으로 정의하였다. 개인의 위험자산 선택 여부는 동료의 위험자산 선택 여부에 크게 좌우되며, 이러한 동료효과(peer effect)는 성별 및 연령 요인과 함께 개인이 위험자산을 선택하는 주요한 요인일 수 있으므로 사업장 특성 분석을 통해 위험자산 선택에 있어서 동료효과의 존재를 간접적으로 검토하고자 했다. 기존 연구에 따르면, 가처분소득이 높은 남성들에게 동료효과가 강하게 나타나는데, 본 연구에서도 기업의 규모가 크고 평균소득이 높은 산업군에서 위험자산을 선택하는 경우가 많았고 보유금액도 높게 나타났다. 즉, 근속기간이 길수록, 근로자 연령이 높을수록, 사업장 규모가 클수록, 여성보다는 남성 근로자가 더 위험자산을 선택 및 많이 보유하였으며, 다른 퇴직연금 가입자들에 비해서 DB 가입자들의 경우 평균적으로 개인 IRP 계좌에서 위험자산에 투자하지 않거나 적게 보유했지만, 일단 위험자산을 1원 이상 보유한 경우 위험자산에 더 많이 투자하는 경향이 존재했다.

Perilla frutescens Extract Ameliorates Acetylcholinesterase and Trimethyltin Chloride-Induced Neurotoxicity

최수정,Seung Sang Oh,김초롱,권윤경,서수환,김재겸,박귀근,손승렬,신동훈 한국식품영양과학회 2016 Journal of medicinal food Vol.19 No.3

One of the critical features of Alzheimer’s disease is cognitive dysfunction, which is, in part, due to decreases in acetylcholine (ACh). The ethanol extract of Perilla frutescens was selected for isolating the acetylcholinesterase (AChE) inhibitor based on preliminary screening. In vivo behavioral tests were performed to examine the effects of the P. frutescens extract on trimethyltin chloride-induced impairment of learning and memory in mice. A diet containing P. frutescens extract effectively reversed learning and memory impairment on the Y-maze and passive avoidance tests. To isolate the active compound from the P. frutescens extract, solvent partitioning, silica gel open column chromatography, thin-layer chromatography, and high-performance liquid chromatography were used. The AChE inhibitor was identified as rosmarinic acid.

노인환자의 입원경험

최수정,김미영,김태희,이미현 노인간호학회 1999 노인간호학회지 Vol.1 No.2

The purpose of this study was determine to the meaning and the essence of hospitalization experiences of elderly patients, by means of Colaizzi's phenomenological method. The participants were 7 elderly people over the age of 65. They were selected using a theoretical sampling technique. Data were collected by in-depth and open ended interviews from Nov. I to Dec. 12, 1996. The length of the interviews was from 50 minutes to 90 minutes. Data were tape recorded and analyzed by a constant comparative method. From the data 175 significant statements were extracted, then were organized into 31 themes, resulting in 8 clusters of themes and 5 categories. Final descriptions were turned out to be valid through interviewee' validation process. Essential themes of hospitalization experiences emerged : "unexpected change in mind", "reflection of lives", "uneasy hospitalization hie", "building of new personal relationship", "bi-directional thoughts about the families". From these results, we found elderly patients wanted a comfortable, homey life in hospital, and the reflection of their past life meant to overcome given their situations. In conclusion, we suggest that nurses should provide more support and information to solve the problems experienced by older people. Thus we expect to provide understanding of the phenomena of the hospitalization experiences of elderly patients and give the basic data of holistic care for them.

타인 채무의 담보를 위하여 신탁을 설정한 위탁자의 지위

최수정 법무부 2023 선진상사법률연구 Vol.- No.101

When a security trust is constituted, the property transferred by the settlor and held by the trustee is no longer forms part of the settlor’s personal assets. The creditor appointed as a prior beneficiary is entitled to claim the beneficial interest from the trust property held by the trustee when the debtor falls into default. The Supreme Court declared that the nature of the beneficial right is a fiduciary right, not a real right granted by way of security. Even this is a important ground but not enough to explain the legal relationship of the parties concerned. It is required to interpret and apply existing security law and principles to correspond with the structure of a security trust. From this point of view this article aims to provide the clear detailed exposition of settlor’s legal position who has constituted a trust to secure other's debt. This article disagrees the Supreme Court’s position and argues that it is the settlor who provides prior beneficial right to creditor and contributes the chargeable property, so the right to indemnity against the debtor should be granted to the settlor and he should be able to subrogate the creditor's rights. The trustee holds and manages the trust property for the benefit of the beneficiary, but there’s no reason to present the trustee with the right to indemnity because he administrates as his own obligations under the trust contract and he is liable to the beneficiary only within the trust property. Moreover the settlor's status as a security provider is admitted if the settlor of a security trust is given a rehabilitation order by a court. However the creditor, the prior beneficiary doesn’t hold a security right on the settlor's property when the rehabilitation order is made, so he can exercise his rights regardless of the rehabilitation procedure. 부동산담보신탁의 전형적인 유형은 부동산을 신탁재산으로 하고 채권자를 우선수익자로 정하는 것이다. 이때 채권자가 취득하는 우선수익권은 여타의 담보물권과는 다른 신탁상의 권리로, 수탁자에 대한 수익채권을 중심으로 이를 확보하기 위하여 신탁법상 인정되는 여러 권리와 의무를 포괄하는 개념이다. 부동산담보신탁의 법률관계를 해명함에 있어서는 이러한 우선수익권의 법적 성질을 토대로 신탁의 구조에 상응하는 담보법리의 해석, 적용이 요구된다. 일반적인 담보제도에서는 담보제공자와 담보취득자가 법률행위의 당사자가 되고, 채권자가 담보목적물에 관하여 권리를 취득하며, 담보권의 실행으로 담보목적물을 환가하거나 취득하는 방식으로 채권을 우선변제받게 된다. 하지만 부동산담보신탁에서는 위탁자가 채권자를 우선수익자로 정하고 수탁자에게 신탁재산을 이전하며, 채권자는 수탁자에 대하여 우선수익권을 행사하여 신탁재산으로부터 수익을 받음으로써 채권의 만족을 얻게 된다. 그래서 이러한 신탁의 구조를 기존의 담보법리에 어떻게 포섭할 것인지가 문제된다. 본고는 최근 판결을 계기로 타인 채무의 담보를 위하여 신탁을 설정한 위탁자의 지위를 분석하고, 우리법 체계에 상응하는 해석론을 도출하고자 하였다. 채권자가 담보로 취득한 우선수익권은 수탁자에 대한 권리이지만 이를 수여하고 또 그 책임재산을 제공한 것은 위탁자이다. 그러므로 위탁자가 물상보증인으로서 채무자에 대하여 구상권을 가지고 또 채권자의 권리를 대위할 수 있다고 해야 한다. 이때 대위자 사이의 법률관계는 민법 제482조 제2항 제4호 및 제5호에 따라 규율된다. 그리고 담보제공자로서 위탁자의 지위는 위탁자에 대한 도산절차에서도 다르지 않다. 다만, 위탁자에 대한 회생절차에서 우선수익권을 제공한 자는 위탁자이지만 채권자는 회생절차개시 당시 위탁자의 재산상에 담보권을 가지는 자가 아니므로 회생담보권자에 해당하지 않는다고 할 것이다.

천식성 기관지염에서 기관지확장제 치료 후 호흡속도묘사기(Pneumotachography)를 이용한 폐기능 검사에 대한 연구

최수정,양재영,조수진,홍영미 대한 소아알레르기 및 호흡기학회 2001 Allergy Asthma & Respiratory Disease Vol.11 No.4

중소기업 사무직 근로자의 기초경영사무 직무 및 교육요구 분석

최수정,홍성표,양인준,배수현 한국인력개발학회 2019 HRD연구 Vol.21 No.2

The purpose of this study is to derive the tasks the basic business & office work for the office workers in SMEs and analyze the educational needs. DACUM workshop for job analysis was conducted with 9 office workers having 3 years of experience in SMEs. Then, the validity of the job model was verified by 5 related experts. The questionnaire was progressed by 379 workers of the white collar workers, and the need for training was analyzed using the Borich and the Locus for Focus method. The conclusions through this study are as follows. The basic business & office work of office workers in SME is to managing assets and equipments, managing various documents, supporting recruitment, supporting educational management, managing of salary, accounting, managing tax, supporting contract process. Second, office workers in SMEs have high educational needs of tasks requiring professional knowledge and skills such as salary and accounting. Third, there was a difference in the educational needs between their career experience and department. The implications of this study are as follows. First, it is necessary to develop curriculum for office workers in SMEs based on the job model of basic business & office work and the educational needs. Second, there is a system for linking basic business & office work with specialized job competencies. Third, it is necessary to expand the subjects to train basic business & office work. 이 연구는 중소기업 사무직 근로자를 대상으로 기초경영사무에 대한 업무 및 과업을 도출하고 이를 바탕으로 교육요구도를 분석하는데 목적이 있다. 연구목적을 달성하기 위해 경력 4년 이하의 중소기업 사무직 근로자 9명을 대상으로 직무분석 DACUM 워크숍을 실시하였으며 이를 통해 기초경영사무 직무모형을 도출하였다. 이후 관련 전문가 5인을 대상으로 직무모형의 타당도를 검증하였으며, 경력 3년 이하의 중소기업 사무직 근로자 379명을 대상으로 설문조사를 통해 Borich 요구도 및 Locus for Focus 방법을 활용하여 교육요구도를 분석하였다. 연구를 통해 도출된 결론은 다음과 같다. 첫째, 중소기업 사무직 근로자가 담당하는 기초경영사무 업무는 자산·비품관리하기, 각종 문서 관리하기, 채용 지원하기, 교육 운영 지원하기, 급여 지급하기, 회계 처리하기, 세무 처리하기, 계약과정 지원하기, 응대 업무하기가 도출되었다. 둘째, 중소기업 사무직 근로자들은 급여, 회계 등 전문적인 지식과 기술을 요구하는 업무의 교육요구도가 높았다. 셋째, 중소기업 사무직 근로자들은 경력 및 소속 부서에 따라 기초경영사무 업무 내에서도 교육요구도에 차이가 있었다. 연구의 시사점은 다음과 같다. 첫째, 기초경영사무 직무모형 및 교육요구도를 바탕으로 중소기업 사무직 근로자를 위한 교육과정을 개발할 필요가 있다. 둘째, 기초경영사무와 전문 직무역량과의 연계를 위한 체계가 필요하다. 셋째, 기초경영사무 교육훈련 대상자를 확대할 필요가 있다.

영어교사교육 : 비판적 교육학의 가능성에 대한 고찰

최수정 현대영어교육학회 2013 현대영어교육 Vol.14 No.2

The present study examines the experiences of eleven pre- and in-service English teachers in one semester-long graduate seminar designed to introduce critical pedagogy in TESOL. Data were collected from multiple reflection papers and observation notes throughout the spring semester of 2011 and were analyzed qualitatively. The findings demonstrate that the majority of the participants in the study found the content of the critically-oriented seminar hitherto unheard of and thought-provoking, which they consider to be important for future teachers to learn. Provided with the opportunities to deconstruct the monolingual paradigm and native speaker superiority and to imagine more democratic TESOL practices in Korea, they gradually began to view themselves in a positive light, regaining self-confidence as legitimate and competent teachers of English. In addition, the teachers articulated that they wanted to introduce what they had learned in the seminar to their students so that the students could become critically aware of issues related to the global spread and power of English in the contemporary world, as well as its socio-cultural manifestation in their lives as users of English. The study draws attention to the importance of developing a balanced approach to Korean TESOL that not only helps students improve their communicative competence, which is indispensable in the global era, but also ensures they do not lose sight of inequalities and oppression intricately related to current TESOL practice

무균발아법을 이용한 금릉변 '日章'(Cymbidium pumilum 'Iljang')의 증식에 관한 연구

최수정,이종석,김지연 한국화훼연구회 1993 화훼연구 Vol.2 No.1

These experiments were carried out in order to investigate the heredity of leaf variegated characteristics in Cymbidium pumilim 'Iljang' through seed propagation, and to observe the effective culture medium for shoot formation and seedling growth in vitro. When the seeds were germinated in vireo, 52 percentage of yellow and 48 percentage of green colored protocorm were presented. Effective medium for shoot formation and seedling growth was Hyponex medium containing 3g/l Hyponex, 3g/l peptone, 30g/l sucrose and 7g/l agar. Shoot and root formation were most effective in the medium containing 0.1mg/1 BA combinated with 1.0mg/1 NAA. And protocorm growth was good in the medium added 0.5mg/1 NAA mixed with 0.5mg/l BA. However. BA was poor effect for shoot and root formation as increasing concentrations. Shoot and root formation, and fresh weight of plantlet were promoted in the medium supplemented with 0.5mg/l activated charcoal and adjusted pH 6.5. For the seedling growth of Cymbidium pumiluim, optimum culture density were three protocorm innoculated in a 100ml Erlenmeyer flask.

골프이용자의 고객만족, 브랜드신뢰, 전환의도에 관한 연구 : 골프 드라이버 중심으로

최수정,이상일 대한체육학회 2020 대한스포츠융합학회지 (jcses) Vol.18 No.1

In this study, the relationship among customer satisfaction, brand trust, and repurchase intention, focusing on drivers used by golfers, is analyzed to identify the effects of golf-related characteristics of golf product users, and positive effects on golf industry and population. The purpose of this study is to provide insight and to assist increase golf participation. The research results are as follows; First, customer satisfaction wasn’t influenced by general characteristics. Second, brand trust wasn’t influenced by general characteristics. Third, repurchase intention was influenced by general characteristics. Specifically, it was found that it was influenced by gender, occupation, golf career, golf course visit frequency, and golf driver brand, and it wasn’t influenced by age.

첫 방문 고객의 마음을 움직여라

최수정 한국의료QA학회 2009 가을학술대회 Vol.2009 No.3