• Journal of the Korea Institute of Building Construction
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• v.15 no.1
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• pp.73-79
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• 2015

Legislated in 1988, the Occupational Safety and Health Expenses Criteria, has been giving a positive impact on improving the safety of construction sites. Previous researchers have been insisting that the rate is not enough to ensure the safety and health of the construction site. However, according to Korea Gallup's survey of more than 1000 construction sites in 2012, the respondents replied that large number of them did not comply with the criteria of the Occupational Safety and Health Expenses. This study analyses the completed works cost statistics of construction projects to figure out the compliance rate of the criteria. This study confirmed that the compliance rates are substantially low in most types of clients and the result is expected to be used in future research on appropriate safety and health expenses rate and on improving compliance rate of the criteria.

• Journal of Cadastre & Land InformatiX
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• v.47 no.1
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• pp.95-110
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• 2017

The network RTK surveying has been widely used in the field of cadastral surveys in recent years, and its use is gradually expanding. As a result of the implementation of GPS static surveys by civilian companies in accordance with the progress of the cadastral surveys and gradual civilian transfer plans and cadastral surveys, there has been an increase in the number of civilian companies performing surveys. In this paper, we describe the process of applying the results of analysis of conformity using the network RTK site calibration function on the local coordinate system to the GPS static surveying of the cadastral reference points in Anyang city. In addition, the measurement results of the network RTK site calibration function and the results of the GPS static surveying network reconciliation in the local coordinate system were compared, and the performance was determined within 0.04m maximum of RMSE(Root Mean Square Error), and further study on the application method is needed.

• Management & Information Systems Review
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• v.38 no.2
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• pp.67-81
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• 2019

In accordance with K-IFRS 1109, financial instruments are classified to amortized cost (AC), fair value through other comprehensive income (FVOCI) and fair value through profit or loss (FVPL). And disposal gains are prohibited to be recirculated for net income when FVOCI financial instruments would be sold in the future, so-called recirculation prohibition. This research investigates whether accumulated other comprehensive income of available-for sale financial assets(AFS) under K-IFRS 1039, could affect reclassified amounts to the FVPL securities from the AFS securities. Also, this study investigates the effects of the reported income on the reclassified FVPL, because CEOs are likely to try earnings management when net income is predicted to be less than target or is low, comparing other firms. As a result of empirical analysis, first, I find that accumulated other comprehensive income of the AFS has a positive impact on the reclassified FVPL. Second, level of reporting income has no significant impact on the reclassified FVPL. Third, interaction effects are significantly positive on the firms which have more other comprehensive income and less level of reported income. Fourth, the effects of the bank and securities are more distinct than those of the manufactures. This study is the first research to investigate earnings management through AFS at the timing of the first adoption of K-IFRS 1109. Empirical results of this study provide evidence of earnings management on the reclassification of FVPL which gives meaningful implications to regulators, academic researchers and auditors.

• KOREAN JOURNAL OF CROP SCIENCE
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• v.55 no.4
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• pp.284-291
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• 2010

A simulation modeling for predicting the harvesting date with high potato solids consists of development of mathematical models. The mathematical model on potato growth and its development should be obtained by using agricultural elements which analyze relations of solar radiation quantity, temperature, photon quantity, carbon dioxide exchange rate, water stress and loss, relative humidity, light intensity, and wind etc. But more reliable way to predict harvesting date against climatic change employs in vivo energy consumption for growth and induction shape in a slight environmental adaptation. Therefore, to calculate in vivo energy loss, we take a concept of estimate of the amount of basal metabolism in each tuber on the basis of $Wm={\int}^m_tf(x)dt$ and $Tp=\frac{Tm{\cdot}Wm^{Tp}}{Wm^{Tm}}$. In the validation experiments, results of measuring solid accumulation of potato harvested at simulated date agreed fairly well with the actual measured values in each regional field during the growth period of 2005-2009. The calculation method could be used to predict an appropriate harvesting date for a production of high potato solids according to weather conditions.

• Journal of the Korean Society of Surveying, Geodesy, Photogrammetry and Cartography
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• v.25 no.2
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• pp.141-148
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• 2007

With the use of world geodetic system, the UIS DB of WonJu City, which was established on Korea coordinate system becomes to face the need of coordinates transformation. However, the UIS DB of Wonju City is based on dualistic control points of Korea geodetic system, which means the coordinates system is not standardized. Therefore it is required to establish a plan for transformation into world geodetic system. For this purpose, we calculated coordinate transformation coefficients per control point data of Korea geodetic system and verified the accuracy of transformation coefficients. Through the process, we propose a plan for transforming the coordinate system of UIS DB in WonJu City, which has been based on dualistic control point data of Korea geodetic system, efficiently into the world geodetic system.

• The Korean Journal of Financial Studies
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• v.14 no.1
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• pp.119-158
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• 2008

본 연구에서는 복합금융그룹의 부실위험을 그룹전체기반 측도로 측정하는 방법론을 비교하고 국내 복합금융그룹의 자료를 이용하여 실증분석한다. Joint Forum(2001a) 방법은 연결기준을 사용하여 그룹내 자본의 중복요소들을 상계한 후 필요자본 대비 자기자본비율을 구한다. 신BIS 규제자본 방법은 Vasicek(1987)의 점근적 단일위험 모형을 가정하여 자산의 전체기반 위험을 측정하고 연결기준을 사용하여 자본의 중복계상을 배제하여 측정한다. 개별 경제적 자본 방법은 개별 경제적 위험을 수준별로 합산하여 전체기반 경제적 자본을 빌딩블록 방식으로 합산한다. 경제적 자본 방법은 위험 측정시 겪게 되는 극단적 손실 문제와 결합분포의 비대칭성을 반영할 수 있는 방법을 측정시 포함시킬 수 있다. 국내 복합금융그룹의 자료를 이용하여 실증분석을 한 결과, 첫째, 개별 재무지표에서 복합금융그룹 소속회사들의 ROA, ROA 변동성 그리고 총자산 대비 자기자본비율이 우량한 것으로 나타났다. 특히 가장 비중이 큰 은행산업에서 위 개별 재무지표는 복합금융그룹 소속회사에서 우량하게 나타난다. 둘째, 그룹전체기반 위험자본 측도로서 필요자본 대비 자기자본 비율과 연결기준 BIS비율을 살펴본 결과 은행계열 금융그룹의 부실위험이 낮은 것으로 판단된다. 전체적으로 국내 복합금융그룹의 부실위험은 높지 않은 것으로 판단된다. 이상의 결과를 바탕으로 복합금융그룹에 대한 리스크상시감시방안에의 시사점을 살펴보면, 첫째, 복합금융그룹 소속 금융회사에 대한 리스크 평가시 그룹전체기반 부실위험평가를 반영하여 이를 측정할 필요가 있다. 둘째, 권역별로 통일된 리스크감시를 위해 권역별 자기자본규제의 형평성을 제고할 필요가 있다.

• Proceedings of the Korean Institute Of Construction Engineering and Management
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• 2007.11a
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• pp.403-407
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• 2007

Korean Government conducted "a research for establishing the integrated construction information classification system" and suggested the classification system for the first and second level in terms of the complexity in May, 2001. The Ministry of Construction and Transportation announced a standard of the integrated construction information classification system using previous research in August, 2001. Since 2005, many BTL projects have been constructed for the educational facility. However, there is mixed official standard of the system for the educational facility. Moreover, it is difficult for the SPC to use the current "integrated construction information classification system", since the item in the educational facility cannot be easily located in the current system. Thus, this research suggests an efficient maintenance system for the educational facility. Two classification systems, space-oriented and element-oriented systems, are suggested to increase efficiency of the classification system.

• Korean Journal of Construction Engineering and Management
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• v.13 no.2
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• pp.3-10
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• 2012

The current enforcement regulation of "Construction Technology Management Act" prescribes calculation standard of environmental preservation cost in construction site. According to this standard, environmental preservation cost is calculated by using the quantity-per-unit costing method or applied fixed rate on direct cost. However, when calculated by using the quantity-per-unit costing method it is few items to put in the budget according to standard of construction estimate and in the case of using the fixed rate on direct cost it is not considering various characteristics of the construction site. Therefore, it is needed a improvement plan of estimating method and management system for environmental preservation cost. In this study, it surveyed the actual state of the environmental preservation cost according to magnitude of project, site location, anti-pollution facilities and etc. over 38 road projects. The research reported in this paper environmental preservation cost was variously distributed over construction sites. Thus it needs to estimating method and management system to consider characteristics of construction site for environmental preservation cost.

• International Area Studies Review
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• v.12 no.2
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• pp.149-173
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• 2008

This paper empirically studies the relationship between R&D expenditures and firms value. First, we can conjecture that R&D expenditures are enhancing the firms value. Such findings depend on an existing research, which R&D expenditures are intangible asset rather than expenses. Although, under U.S. accounting standards, financial statements do not report intangible assets but costs. Second, we can conjecture that short-term, the rate of increase in R&D expenditures had negative influence on firms valuation, because such findings indicates that R&D spending of costs incur mis-pricing. But long-term, consistently R&D expenditures may attract investors on the stock market. Third, lately firms focus on capital efficiency management, such a firms R&D expenditures incur high ROE. Generally investors put too much confidence in capital efficiency management and high ROE may attract investors on the stock market. Finally, High-Tech through the R&D investment improve firms competitive advantage, by competitive advantage, firms have reduced cost and raised productivity in the end improve firms value.

• Journal of Ocean Engineering and Technology
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• v.6 no.2
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• pp.71-75
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• 1992

기구나 구조물의 피로수명은 노치에서의 피로균열 방생수명에 의하여 지배되기때문에 노치로 인한 피로강도감소계수 $K_f$는 피로설계상 대단히 중요한 인자이다. 노치 선단(Notch root)에서의 피로균열발생명수 N$_c$를 기준으로하면 탄성응력집중계수 $K_t$가 10 정도까지 $K_f$와 $K_t$간에는 거의 직선적인 관계가 있음이 이다- 고에 의하여 명석해졌으나 이는 인장,압축의 축력이 작용하였을 때이며 따라서 기구나 구조부재는 축력외에도 굽힘 피로 하중이 작용하였을때도 많으므로 본 연구에서는 굽힘 피로 하중을 받았을때도 있다. -고의 결론이 적용되는지는 검시코져 본 연구를 실시하였다.