법조인 선발제도별 비용분석과 진입유인 분석

천도정 ( Do Jeong Cheon ),황인태 ( In Tae Hwang ) 한국회계학회 2016 회계저널 Vol.25 No.4

본 연구의 목적은 기존 사법시험이 갖는 소위 ‘고시낭인’이 되어 역기능으로서 사회가 부담하고 있는 사회적비용을 감소시키고 법조인의 다양성과 전문적 지식을 법에 도입하기 위한 제도로서 법학전문대학원(law school; 로스쿨: 이하 ‘법전원’)이 갖는 장점에도불구하고 법전원의 고비용구조가 우리 국민 모두가 진입할 수 있는 법조영역에 대한 진입장벽이 되어 특정 소득계층이 진입하지 못하는 문제가 과연 존재할 수 있는지의 여부를 분석하고자 하는데 있다. 법전원이 출범했음에도 불구하고 지금까지 구체적인 분석이 이루어지지 않고 막연한 추측과 여론에 의하여 고비용구조이기 때문에 법조인이 되는데 진입장벽이 되고, 오히려 기존의 사법시험을 존치하여 문제를 해결하여야 한다는 주장이 많이 제기되고 있는 실정이다. 현재 국회에는 김용남 의원 등이 발의한 사시 존치 관련 법안 4건이 계류되어있다. 여기에 오신환 의원이 대표발의한 사시 존치 법안이 지난 6월 제출되어 법안소위 회부를 기다리고있는 상태다. 그러나 기존의 사법시험과 비교하여 얼마나 많은 비용차이가 발생하는지 구체적인 분석은 이루어진 적이 없다. 본 분석의 목적은 기존 사법시험제도와 법전원체제에 대한 가치판단의 문제에 대한 접근은 제외하고, 순수한 비용분석에 의하여 국민소득계층에서 법조계에 진입하지 못하는 소득계층이 존재하는지 여부를 비교분석하는데 있으며, 만일 존재한다면 어떠한 계층이 진입할가능성이 적은지를 분석하였다. 이러한 분석은 국민의 교육과 직업기회에 대한 형평성과 법조분야의 발전에 매우 중요한 의미를 갖는다고 할 수 있다. 따라서 본 비용분석은 법전원 출신의 변호사시험과 기존 사법시험과의 분석에서 측정 불가능한 요인은 배제하고, 측정 가능한 범위 내에서 비용의 총액과 차액분석을 통하여 비교하고, 법조인이 되기 위한 기회비용을 이용하여 비용의 차이를 비교 분석하여 소득계층의 진입가능여부의 판단기준을 제시한다는 것은 원가(비용)분석의 사례로서 큰 의미가 있다고 생각한다. The goal of this cost analysis is to explore and analyze, despite the advantages the new ``law school`` system, which reduces the social costs of the ‘entrance exam vagabond’ problem by solving this social issue the previous judicial bar entrance exam had, and allows the for the diversification of the pool of applicants and encourages professional knowledge in the law industry, if in fact there is a possibility that the cost structure of law school serving as an entrance barrier for certain socio-economic groups to apply to be a Judicial Officer is a problem that exists. Even though the law school system was established, there has not yet been a detailed analysis, and the reality is that through vague guesswork and media spin, the system is blamed as being of high cost and therefore the cause for being a high barrier of entry to certain socioeconomic classes to become a Judicial Officer, and that it also retains the problems of the previous judicial bar examination, so there are many opinions that these problems of the new law school system need to be solved. However, there has yet to have been a detailed cost comparison analysis to explore how much the cost difference is with the old judicial bar examination system. The goal of this analysis is in the case where the previous judicial bar examination has been abolished and the law school system goes into full effect, excluding the qualitative comparison of which selection process is more practical in turning out Judicial Officers, to evaluate from a strictly cost analysis point of view whether the law school system serves as a barrier of entry to any socioeconomic group. And if in fact this barrier exists, to analyze which socioeconomic group has the least chance of being able to enter. Such analysis can be seen as having significant meaning in supporting the fairness of Korea’s education system and job opportunity system and also the advancement of the Judicial Officer selection and law industry. Therefore, this study excludes any elements in the current law school entrance exam system and the previous judicial bar examination system that cannot be accurately quantified, and compares the two systems within the bounds of quantifiable ranges, such as the analysis of the total and differential costs, and also the opportunity cost of becoming a Judicial Officer. All these factors are used for comparative analysis, and to present an official set of criterion that can be used to predict the chance of a certain socioeconomic group being successfully selected as a Judicial Officer has significant meaning as a case study of cost analysis. If the law school system continues, a phenomenon in which the entry of individuals into legal circles is determined according to their economic income quantiles will set in. Therefore, various reviews on the lawyers training system should be performed. In relation to the costs of training lawyers, critics about the national judicial examination point out the seriousness of the problem of social opportunity costs due to numerous “unemployed individuals produced after failing in the examination” because the acceptance ratio remains at 3%. The costs borne by examinees who prepare for the existing national judicial examination are explicit costs that are borne by the examinees themselves. As they are willing to pay the costs, these costs can be viewed as avoidable costs. However, the costs borne by examinees for law schools are imputed costs under a system, and therefore, are more of unavoidable costs. Operating costs borne by universities to operate law schools, and scholarships and other costs borne by universities to meet the conditions required to operate law schools are indirect costs, and thus, these may be categorized as indirect opportunity costs borne by society. In addition, we should be aware that if the bar examination following the law school system continues to be operated for a long time, opportunity costs incurred by declines in the acceptance ratio should be borne. This study conducted an analysis that is limited to the analysis of costs that will actually be incurred or are projected to be incurred while excluding overall axiological judgements on the lawyers training system or discussions on the appropriateness of the system. Therefore, it should be noted that there can be a number of variations according to circumstantial changes. However, there was a limitation in the cost analysis. For example, the operating costs of law schools borne by universities and implicit social indirect costs were excluded from the analysis because it was actually impossible to obtain data on these costs or measure them.

MCS 레벨 선택 방식에 따른 AMC-MIMO 결합 시스템의 성능 비교

황인태,강민구,Hwang In-Tae,Kang Min-Goo 한국통신학회 2006 韓國通信學會論文誌 Vol.31 No.7C

In this paper, we propose and observe a system that adopts Independent-MCS (Modulation and Coding Scheme) level for each layer in the combined AMC-V-BLAST (Adaptive Modulation and Coding-Vertical-Bell-lab Layered Space-Time) system. Also, comparing with the combined system using Common-MCS level, we observe throughput performance improvement. As a result of simulation, Independent-MCS level case adapts modulation and coding scheme for maximum throughput to each channel condition in separate layer, resulting in improved throughput compared to Common-MCS level case. Especially, the results show that the combined AMC-V-BLAST system with Independent-MCS level achieves a gain of 700kbps in $7dB{\sim}9dB$ SNR (Signal-to-Noise Ratio) range. 본 논문에서는 AMC-V-BLAST(Adaptive Modulation and Coding-Vertical-Bell-lab Layered Space-Time) 결합 시스템에 각 레이어 별로 독립적인 MCS(Modulation and Coding Scheme) 레벨을 적용한 경우의 시스템 구조를 제시후 성능을 관찰한다. 그리고 공통적인 MCS 레벨이 적용된 결합 시스템의 성능에 비하여 어느정도의 전송률 향상이 있는가를 살펴본다. 실험결과, 독립적인 MCS 레벨이 적용된 경우가 레이어 별로 각 채널상태에 따라 최대한의 전송률을 얻기 위한 변조 및 코딩 방식이 선택되므로 공통 MCS 레벨을 척용한 경우에 비하여 전송률 성 능이 우수함을 보였다 . 특히 독립적인 MCS 레벨을 적용한 AMC-V-BLAST 결합 시스템의 약 $7dB{\sim}9dB$ SNR 구간에서 700kbps 개선을 확인하였다.

STD와 MCS 레벨 선택 방식을 고려한 AMC-MIMO 결합 시스템의 성능개선

황인태,이경환,최광욱,류상진,강민구,김철성,Hwang, In-Tae,Lee, Kyung-Hwan,Choi, Kwang-Wook,Ryoo, Sang-Jin,Kang, Min-Goo,Kim, Chesol-Sung 한국정보통신학회 2007 한국정보통신학회논문지 Vol.11 No.2

본 논문에서는 AMC-V-BLAST(Adaptive Modulation and Coding-Vertical-Bell-lab Layered Space-Time) 결합 시스템에 각 레이어 별로 독립적인 MCS(Modulation and Coding Scheme) 레벨을 적용한 경우의 시스템 구조를 제시 후 성능을 관찰한다. 또한 AMC-V-BLAST 결합 시스템에 STD(Selection Transmit Diversity)와 독립적인 MCS 레벨을 적용 후 전송률 성능을 살펴본다. 그리고 공통적인 MCS 레벨이 적용된 결합 시스템의 성능에 비하여 어느 정도의 전송률 향상이 있는가를 살펴본다. 실험결과, 독립적인 MCS 레벨이 적용된 경우가 레이어 별로 각 채널상태에 따라 최대한의 전송률을 얻기 위한 변조 및 코딩 방식이 선택되므로 공통 MCS 레벨을 적용한 경우에 비하여 전송률 성능이 우수함을 보였다. 특히 독립적인 MCS 레벨을 적용한 AMC-V-BLAST결합 시스템의 약 $7dB{\sim}9dB$ SNR구간에서 700kbps 이득을 보였고, 동일한 SNR(Signal-to-Noise Ratio)구간에서 STD와 독립적인 MCS 레벨을 적용한 AMC-V-BLAST 결합 시스템은 350kbps 개선을 확인하였다. In this paper, we propose and observe a system that adopts Independent-MCS (Modulation and Coding Scheme) level for each layer in the combined AMC-V-BLAST (Adaptive Modulation and Coding-Vertical-Bell-lab Layered Space-Time) system. In addition, we consider the throughput performance of combined AMC-V-BLAST system using STD (Selection Transmit Diversity) and Independent-MCS level. Also, comparing with the combined system using Common-MCS level, we observe throughput performance improvement. As a result of simulation Independent-MCS level case adapts modulation and coding scheme for maximum throughput to each channel condition in separate layer, resulting in improved throughput compared to Common-MCS level case. Especially, the results show that the combined AMC-V-BLAST system with Independent-MCS level achieves a gain of 700kbps in $7{\sim}9dB$ SNR (Signal-to-Noise Ratio) range and the combined AMC-V-BLAST system with STD and Independent-MCS level achieves a gain of 350kbps in the same SNR range.

도로선형 조건과 생애주기 비용을 고려한 노선 선정 방안

황인태,윤재정,Hwang, In-Tae,Yun, Jae-Jeong 한국도로교통협회 2001 도로교통 Vol.84 No.-

시평- 사이버大서 미래를 클릭하라

황인태,Hwang, In-Tae 한국데이터베이스진흥원 2004 디지털콘텐츠 Vol.6 No.-

시평- 온라인 교육 육성, 망국적 과외 추방

황인태,Hwang, In-Tae 한국데이터베이스진흥원 2004 디지털콘텐츠 Vol.12 No.-

기초적인 안전수칙의 이행이 중요

황인태,Hwang, In-Tae 한국화재보험협회 1995 防災와 保險 Vol.66 No.-

소형차도로의 시설기준연구

황인태,김원식,Hwang, In-Tae,Kim, Won-Sik 한국도로학회 2009 한국도로학회지 Vol.11 No.3

공동주택 환기덕트 오염도 실태조사

황인태(Hwang, In-Tae),김형근(Kim, Hyung-Geun),김미연(Kim, Mi-Yeon),안태경(Ann, Tae-Kyung),박진철(Park, Jin Chul) 대한건축학회 2015 대한건축학회논문집 Vol.31 No.8

This study was conducted to investigate contamination in the ventilation ducts in 32 apartment houses in Seoul. Duct contamination measurements were used based on endoscope camera. The results are as follows; In the case of ceiling heat exchangers, contamination in the exhaust diffuser areas of kitchen was severe. Also contamination in the case of under floor ventilation was serious at outdoor air-introduction components and the elbow areas of lower machine parts. To compare analyses of contamination level according to the installation of damper in ventilation system, intalled dampers contamination level on the floor ventilation types were higher than the ceiling ventilation types. According to the result of duct contamination measurement in apartment houses, the installation of dampers revealed importance factors in the contamination of microorganisms such as bacteria and mold.

비상장주식의 공정가치 평가실태 및 가치평가기준의 제정방안

황인태 ( In Tae Hwang ),김문철 ( Moon Chul Kim ),전영순 ( Young Soon S. Cheon ) 한국회계학회 2006 회계저널 Vol.15 No.특별

Fair value information is more relevant than other measurement attributes. Thus, fair value information is more useful than historical cost information if its reliability is ensured. The Statement of Korea Accounting Standards No. 8 (SKAS No. 8) issued in 2002 requires fair value accounting for all trading and available-for-sale securities after initial recognition. This indicates that in principle even equity securities not traded in an active trading market (hereinafter referred to as non-marketable securities) are recorded at fair value in the balance sheet. However, the SKAS No. 8 allows an exception for the fair-value accounting for non-marketable securities. That is, non-marketable equity securities can be recorded at acquisition cost if their fair values cannot be reliably estimated. Since the SKAS No. 8 was issued, many have argued that firms do not comply with the fair-value accounting for non-marketable securities due to practical difficulties. Hence, this study examines the efficacy of the SKAS No. 8 by reviewing the practice of the fair-value accounting for non-marketable securities. The results show that only 1.2% of 1,551 listed firms account for non -marketable securities at fair value, indicating that firms in general do not comply with the SKAS No. 8 concerning valuation of non-marketable securities. Furthermore, we find that in general disclosures of the fair-value accounting for non-marketable securities are far from full disclosure and there is no consistency in the disclosures across firms. Interviews with practitioners reveal that lack of the standard for valuation of non-marketable securities is a major problem in implementing the fair-value accounting for non-marketable securities. Hence, we suggest the standard for valuation of non-marketable securities based upon the survey of international standards for valuation. In addition, it is necessary to provide auditing guidance on fair value measurements.