Ⅰ. 개요
정량적 성격이 강한 경제학적 접근법과 경제적 가치 접근법은 대체로 구조화(structured)된 문제에 적용된다. 반면에 정성적 성격이 강한 효용 가치 접근법과 정보 체계 접근법은 대체로 비구조화(unstructured)된 문제에 적용된다. 구조화된 문제는 문제 풀이 과정에 일정한 경향(pattern)이 있어서
소액주주(少額株主)․소수주주(小數株主)
2000년 12월 29일 개정된 소득세법에서는 기업이 발행한 주식총액 또는 출자총액의 1%에 해당하는 금액과 3억원 미만의 금액 중 적은 쪽에 해당하는 주식을 가진 사람을 소액주주라 하고 있다. 다만 은행법에 의한 금융기관의 경우에는 발행주식총액 또는 출
1. Introduction
1) background and purpose of study
Germany and Republic Of Korea have similialities to bureaucracy public administration system. One of that, what ROK have to focusing on comparative public adminstration, firstly is historical background. ROK grew up as much as people call to “Four Dragons of Asia” in 1970s, wether they go through Korean war in 1950 under the Conflict the
an expected loss (EL) approach. The Committee strongly supports the initiative of the IASB to move to an EL approach. The goal is to improve the usefulness and relevance of financial reporting for stakeholders, including prudential regulators. It has issued publicly and made available to the IASB a set of high level guiding principles that should govern the reforms to the replacement of IAS 39.
disclosure also shall be made as to the material effects that compliance with Federal, State and local provisions which have been enacted or adopted regulating the discharge of materials into the environment, or otherwise related to the protection of the environment, may have upon the capital expenditures, earnings and competitive position of the registrant and its subsidiaries.”
As clearly