• Title/Summary/Keyword: 감사규정

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Evaluation of Access Control Function of the Standard Records Management System (표준기록관리시스템 기능 평가 접근관리 기능을 중심으로)

  • Park, Min-Yung
    • The Korean Journal of Archival Studies
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    • no.38
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    • pp.3-35
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    • 2013
  • The physical access or control of records with material entities is relatively easy. However, in the case of electronic records, due to its heightened applicative aspect that allows anyone with the authority to have access over the data, it requires an appropriate standard and stability to ensure the authenticity and integrity of electronic records. This study performed functional evaluation by extracting the minimum critical items from the national functional requirements documents and standards to explore the access control function that play an important role for the standard records management system to maintain quality requirements of electronic records. Based on this checklist, it evaluates whether the standard records management system properly carries out the access control function and investigates the current condition of application to practical records management work. Records managers generally do not use access control function, which may be because they do not feel the necessity, since the application of records management system is not yet actively promoted. In order for the standard records management system to be developed to become a more active system, it requires system improvement as well as considerations for below factors: First, although the necessity of establishing access control conditions is already recognized, it requires a clear stipulation of the regulation. Second, measures must be taken to implement access control in the records management system through document security solution. Third, it requires self-reflection of records manager, who utilizes the records management system. Instead of placing all responsibility on the National Archives, which established the system, professionals must further develop the system through continuous evaluation and improvement. Finally, a general discussion is required to publicize the issue of functional improvement of records management system. Although there is a bulletin board already created for this purpose, its users are extremely limited and it only deals with current problems. A space in online as well as in offline is required to solve the fundamental problems and exchange opinions.

A Study on the Relevancy of Application of Land Suitability Assessment in Developed Urban Areas: the case of Seoul (도시지역 토지적성평가의 적정성에 관한 연구 - 서울시를 중심으로 -)

  • Lee, Sekwang;Park, joon
    • Journal of the Korean Regional Science Association
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    • v.38 no.2
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    • pp.43-57
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    • 2022
  • The Land Suitability Assessment is mandatory by National Land Planning and Utilization Act and the results are considered in the establishment of urban master plan and urban management plan. The study aims to examine whether the application of Land Suitability Assessment in developed urban areas is appropriate. A simulation analysis based on the Seoul's data of environmental ecological, physical, and spatial characteristics was conducted on urban green, the only applicable land for the assessment in Seoul. The results of the assessment shows that all pieces of lands in urban green is suitable for 'development'. This conflicts to the purpose of land use of urban green which needs to be conserved to protect the natural environment and landscape, animals and plants, environmental pollution, and urban sprawl. In the analysis applying optional indicators such as the distance from the area of Biotope Class 1 to prevent this conflict, the results shows little difference. This supports the necessity to review this regulation including an option to exclude developed urban areas such as Seoul in the assessment.

A Study on Exploring Factors Influencing Military Security Level (Based on the Theory of Planned Behavior, Deterrence and Protection Motivation) (군(軍) 보안수준에 미치는 영향요인 탐색에 관한 연구 (계획 행동이론, 억제이론, 보호 동기 이론을 중심으로))

  • Jong-Hyoun Kim;Sang-Jun Ahn
    • Convergence Security Journal
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    • v.22 no.4
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    • pp.3-9
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    • 2022
  • Recently, as the environment of the 4th industrial revolution has arrived, the opening, sharing and convergence of data are actively being achieved in any organization. However, the opening and sharing of data inevitably leads to security vulnerability and there is ambivalence that is a threat that can affect the existence of an organization operated in the 4th industrial revolution environment. Especially security issues in the organization of the military can be a threat to the state, not the military itself, so it is always necessary to maintain a high level of security discipline. In this paper, 14 variables were selected through structural equation model applying theory of planned behavior, deterrence and protection motivation to find out the security level development measures by extracting factors that can affect security level. As a result, the theory of planned behavior that the security knowledge embodied through the usual security regulation education and evaluation affects the behavior was adopted, and the theory of deterrence and protection motivation showed the significance of the rejection level. In addition, it was confirmed that the variables that have the greatest impact on the military security level through the measured values of the three-year security audit were commanders and mental security. In conclusion, in order to improve the security level, it is suggested that security education, definite reward and punishment, and security system upgrading should be firmly established and mental security posture should be secured.

A Study on the Religiosity of Filial Piety Ethics in Daesoonjinrihoe (대순진리회의 효 윤리에 나타난 종교성 연구)

  • Cha, Seon-keun
    • Journal of the Daesoon Academy of Sciences
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    • v.27
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    • pp.171-200
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    • 2016
  • This paper will analyze the filial piety based ethics of Daesoonjinrihoe (大巡眞理會) and the traditional filial piety of Confucianism (儒敎), Buddhism (佛敎) and Taoism (道敎) through comparing and contrasting their unique systems. The traditional Korean ethics regarding filial piety are in great need of reformation as the relationship between the parents and children should not be vertical or unilateral but parallel and reciprocal. However, there have not been sufficient in-depth studies on this specific ideology and alternative approaches. Regarding this prospect, one representative Korean indigenous new religion, Daesoonjinrihoe has emerged and directly engages in the collision between traditionalism and modernity. The modernity of Daesoonjinrihoe, enables the observation of how the filial piety based ethics have developed within a system of doctrine and thereby provides an exemplary model of traditional filial piety reimagined in accordance with modern sensibilities. A brief summary of comparative findings is as follows: First, Daesoonjinrihoe and Confucianism have taken serving parents with respect as an ethic within filial piety, but Confucianism engenders this ideal through the unilateral and unconditional sacrifice of younger people based on patriarchal feudalism whereas Daesoonjinrihoe has rejected such unilateral sacrifice and instead promotes mutual beneficience between parents and children. This difference occurs, in part, due to the filial piety of Confucianism rising in the midst of the feudal order whereas the ideology of Daesoonjinrihoe contains ideals such as "the reciprocation of favor for mutual beneficence (報恩相生)" and "respect for humanity (人尊)," both of which serve as key principles of the new religious world as envisioned by Daesoonjinrihoe. Second, filial piety in Buddhism and Taoism tends to be passive and inactive and is often expressed by praying for happiness and longevity for one's parents while they are alive and later praying for the heavenly rebirth of one's parents after they die. The filial piety of Daesoonjinrihoe also partially contains such ideas, however; they are extended much further and arrive upon novel and profound expressions. The spectrum of the filial piety in Daesoonjinrihoe expands to the extent children perform actions to resolve their parent's sins and pave a new road for their parents. This filial piety requires a cultivation practice from both parents and children. This system of dual cultivation was established because the world-view of Daesoonjinrihoe enables both parents and children to enjoy happiness and wealth both of which are achieved through the completion of religious objectives following cultivation practice. Third, Confucianism and Daesoonjinrihoe hold memorial services for ancestors with sincerity as an expression of filial piety. Filial piety in the Confucian context excludes ideas from Shamanism and thereby memorial services are held for impersonal entities, however; in the Daesoonjinrihoe context, memorial services are held for personal-entities. Accordingly, holding a memorial service for ancestors with sincerity has a greater sense of realism in Daesoonjinrihoe than it does in Confucianism. Fourth, while Confucianism and Daesoonjinrihoe both aim to requite the grace received from ancestors, the contents of grace and reciprocation of favors (報恩) are viewed differently. In Confucianism, since the ancestors existed previously and bestowed the gift of life to their children and indirectly, all of their descendents. Therefore, memorial services for ancestors are held to convey gratitude and filial piety. However, in Daesoonjinrihoe, ancestors not only bestowed the gift of earthly life to their descendents, in the spirit realm, ancestral spirits also spend sixty years accumulating the merit necessary to imbue each of their descendents with spiritual insight. Consequently, filial piety is expressed through memorial services as well as spiritual cultivation. Fifth, in Confucianism, achieving the fame and prestige indicative of success in the mundane world can be an act of filial piety as it would bring pride to one's ancestors, but in Daesoonjinrihoe, succeeding in religious objectives through spiritual cultivation is considered to be a higher form of filial piety. Sixth, Confucianism, Buddhism and Taoism all observe filial piety as system of familial ethics based in morality. This is likewise true of Daesoonjinrihoe, however; Daesoonjinrihoe confers greater importance on filial piety as an essential form of ethics for religious redemption. This is due to the Daesoon interpretation that the absence of filial piety was the direct cause which led to the sickened state of the world and its collapse. Forgetting the grace of parents who have given the gift of life or the grace of ancestral spirits who have accumulated merit on behalf of their descendents are acts of ingratitude which are unacceptable during the period of Reordering of the Universe. Judging from these findings, Daesoonjinrihoe embraces parts of traditional filial piety as it exists in Confucianism, Buddhism and Taoism, but it does so on the ground of its own unique culture. Through re-interpretation and re-creation, ideas regarding filial piety are being further developed. Namely, filial piety in Daesoonjinrihoe is regulations founded upon the reciprocation of favors for mutual beneficence and respect for humanity. Therefore, it is understood as a concept wherein one's own cultivation practice is performed in order to reach religious objectives, the perfection of personal character, and spiritual insight. This requires that even recipents of filial piety (i.e., parents) perform certain cultivation practices to enjoy happiness and wealth. Additionally, filial piety in Daesoonjinrihoe manifests a reinforced religious character and also serves as a system ethics which is soteriologically essential for salvation during the period known as the Reordering of the Universe.

The Listing Procedure for environmental friendly organic materials in Korea (한국의 친환경유기농자재 목록공시 제도)

  • Lee, Sang-Beom;Seung, J.O.;Kim, S.S.;Kim, B.S.;Lee, B.M.;Oh, Y.J.;Kang, C.K.;Choi, K.J.;Hong, M.K.
    • Proceedings of the Korean Society of Organic Agriculture Conference
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    • 2009.12a
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    • pp.275-276
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    • 2009
  • 민간단체들에 의하여 자율적으로 시작된 국내 유기농업은 친환경농업육성법(1997. 12.13)이 제정되면서 국가기관의 친환경농업 활성화 노력과 더불어 2008년 유기농재배 농가(8,460호)와 면적(12,033호)이 급격히 증가되었다. 또한 유기농업의 확산과 더불어 화학비료 및 유기합성 농약대체 친환경농자재들의 유통이 증가되고 있으나 관리규정이 없어 검증되지 않은 다양한 농자재들이 유통되어 친환경실천 농가들의 혼란이 초래되어 국정감사 시 문제점으로 지적과 함께 각계에서 관리제도의 필요성이 대두되었다. 친환경농업육성법 시행령 개정(대통령령 제19964호, 2007.3.27.공포, 2007.3.28.시행)으로 농촌진흥청에 친환경농자재심의회가 설치되어 효과와 효능을 검증하지 아니하고 친환경농산물 중 유기농산물 생을 해 사용가능한 자재인지 여부를 검토하여 그 결과를 공개하는 목록공시제가 마련되었다. 친환경유기농자재 목록공시는 1년에 4회 매분기말에 농촌진흥청 농자재관리과에서 접수를 받아 친환경농자재 분야별 전문위원회 검토 후 심의위원회 심의를 거쳐 접수일로부터 90일 이내에 농촌진흥청장이 공시(농진청 홈페이지, 관보게재)하고 친환경농업 관련기관 및 검토 신청자에게 통보함으로서 마무리된다. 목록 공시된 친환경유기농자재의 유효기간은 2년이다. 친환경농자재심의위원회는 토양개량 및 작물생육분야 전문위원회 위원 11명, 병 해충 관리분야 전문위원회 위원 11명 및 심의위원회 의원 20명으로 구성되어 있다. 2007년 3월부터 2009년 11월 30일 현재 목록 공시된 친환경유기농자재 제품은 (1) 양개량용 자재 25 개, (2) 작물생육용 자재 282개, (3) 토양개량 및 작물생육용 자재 308개, (4) 작물병해 관리용 자재 110개, (5) 작물충해 관리용 자재 : 224개, (6) 작물병해충 관리용 자재 5개 및 (7) 기타 자재 1개 제품으로 총 955개 제품에 이르고 있다. 한편, 공시연장 미신청, 현재 검토기준안에 필요로 하는 추가요청 자료 미제출 및 공시이외의 물질 사용으로 국내유통 중 단속되어 부적합한 판정을 받아 20여 제품이 목록공시가 취소되었다. 앞으로 목록 공시되는 친환경유기농자재는 제품의 주성분 함량 표기, 시용효과 검정방법 선, 제조방법 현장점검, 안전성 검정 등 여러가지 제도보완 및 사후관리 방안이 시급히 마련되어야 할 것으로 사려된다.

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A Study on Measures to Strengthen National Authorized Qualification (국가공인 민간자격 활용성 강화 방안 연구)

  • Kim, Sang-Jin;Park, Jong-Sung;Jung, Hyang-Jin
    • Journal of Engineering Education Research
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    • v.12 no.1
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    • pp.3-16
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    • 2009
  • The purpose of this study is to prepare diverse measures to enhance the utilization of national authorized qualification. The detail objectives of this study are first, to re-establish the utilization scope and range of national authorized qualification through analysis of advance research and theory in various fields of learning on the function of qualification; and second, to set the direction to strengthen the utilization of national authorized qualification. Based on discussions on the various fields of learning on the function of qualification, this study divided the utilization scope of qualification into personal utilization for the benefit of the qualification acquirer him or herself and public utilization for the social and economic benefits. And according to this distinction, we prepared measures to strengthen the utilization of national authorized qualification. First of all, as a way to strengthen personal utilization of the national authorized qualification, we prepared measures to enhance accessibility and facilitate further improvement. As a means to enhance accessibility, we proposed restriction on setting the application condition, diversification of qualification authorization method, facilitation of partial qualification system and minimization of expense required to acquire qualification. Also for the further improvement, we proposed creation of job-level centered grade system and development of job-level centered qualification item by stage. For strengthening the public utilization of national authorized qualification, we come up with ways of strengthening flexibility, transparency, public trust and compatibility. As a way to strengthen flexibility, we proposed establishment of qualification demand monitoring system, expansion of direct participation of users on qualification management, establishment of qualification expiration period and its renewal. For the strengthening of transparency, we proposed to build general qualification information system and to utilize qualification recommendation system. To strengthen public trust, we proposed to strengthen the management of qualification management regulation, secure independency, establish internal audit system and strengthen post management of national authorized qualification. And lastly, we suggested that compatibility comparison standard between qualification and qualification level standard be developed for the strengthening of compatibility.

A Study on Solutions to the Problems of the Current Tax Appeal System (조세심판청구제도의 문제점에 관한 개선방안)

  • Park, Sang-Bong
    • Management & Information Systems Review
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    • v.35 no.2
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    • pp.67-81
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    • 2016
  • The purpose of this study was to investigate lots of problems that the current tax appeal system has, which are becoming serious issues as tax appeal cases are recently increasing. Those problems include the unreasonable procedure and period of deliberation on tax appeal cases, permission of a same tax appeal by more than one governmental agencies and the compulsory transposition system of tax appeal cases. All of these problems should be rectified in order to ensure that the currently tax appeal system protect taxpayers' rights and interests effectively. According to the current tax appeal system, the period from the receipt of tax appeal cases to ruling on them is up to 90 days. This is unrealistic, so that period should be allowed to be extended if those cases about more complicated taxation or if they are even harder to be treated for any reason. At present, chief of Tax Tribunal has to unconditionally accept resolution from the meeting of tax judges and make a ruling accordingly because he has no right to reject that resolution. But now, it's time to establish legal grounds based on which the chief suggests the tax judges to reconsider their resolution if it is undoubtedly wrong. Currently, there's a relatively little acceptance of tax appeals from people who can't financially afford to designate a proxy for them. To solve this problem, lots of efforts to make socially recognized the necessity to relive those people's rights and interests and make widely known the Public Proxy of Tax Appeal System. The current tax appeal system allows the Board of Audit and Inspection to be an appealer. This means taxation may be deliberated on by more than one governmental agencies. It is so inefficient. Therefore, tax appeal by the board should be only about taxation that they found unacceptable by audit and inspection. Except for this, it is not allowed that the Board of Audit and Inspection file tax appeals that are, in turn, necessarily transported to the National Taxation. Esecially, the transposition should be a procedure that is occasionally taken. In sum, this study investigated problems with the current tax appeal system, and made suggestions about solutions that are not theoretical but practical.

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