• The Journal of the Korea Contents Association
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• v.18 no.7
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• pp.527-535
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• 2018

This study examines how the implementation of the Normalization policy of public institutions aimed at reducing debt affects accounting conservatism in public corporations. In particular, we analyze the general behavior of accounting conservatism based on debt ratio, and analyze whether the policy has changed this behavior of conservatism. Empirical findings are summarized as following. We show that debt ratios are positively associated with conservatism, consistent with the result for the private corporations. This result means that public corporations increase their conservatism as their debt ratios increase. However, no significant effect is found in this relationship after the implementation of the policy. This finding implies that the implementation of Normalization policy is not a factor that alters the conservative accounting practices of public corporations. This suggests that the recent debt reduction performance of public corporations is irrelevant to conservatism and is the result of the actual process of normalization of management. The results documented in this paper provide an important empirical evidence for evaluating the performance of the government policy at the present time when the debt reduction policy of public institutions is viewed more important than ever.

• The Magazine of the Society of Air-Conditioning and Refrigerating Engineers of Korea
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• v.30 no.5
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• pp.43-50
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• 2001

병원 등의 의료시설은 생활배수, 화학배수, RI배수 등 하나의 시설로부터 특성이 다른 여러 가지 종류의 배수가 배출되고 있다는 것이 다른 사업소와는 다른 특징이다. 각각의 배수는 생물적 처리, 배출원 대책, 저류ㆍ감쇠 처리 등 적절한 처리 방법이 다르기 때문에 개별적인 처리대책이 필요하다. 여기에서는 의료시설의 배수 배출원, 배출특성 및 배수처리방법 등에 대하여 서술한다.

• 어항어장
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• s.57
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• pp.20-25
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• 2001

• The Science & Technology
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• v.33 no.7 s.374
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• pp.26-27
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• 2000

우리나라의 폐기물 관리실태 및 문제점을 살펴보면 97년 생활폐기물 발생량은 1인 하루 1.05kg으로 주요 선진국들과 비슷하게 나타났으나 처리체계가 실타래처럼 엉켜 노력보다는 임기응변식으로 또 정량적 판단 보다는 감성적 방향으로 처리되고 있다. 정부에서는 발생원 감량ㆍ재활용 등 캠페인 및 경제적 규제정도의 소극적 대책만을 내세워 큰 효과를 보지 못하고 있는 실정이다. 그러나 폐기물 처리 및 사전대책을 위한 낙후된 청정기술을 높이고자 정부에서는 부처별로 환경기초 및 기반기술개발사업을 지원하고 있어 기대를 걸어본다.

• 월간 기계설비
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• s.109
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• pp.56-61
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• 1999

• Journal of Korean Tunnelling and Underground Space Association
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• v.9 no.3
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• pp.241-250
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• 2007

During enlarging an existing tunnel under operation, unexpected excessive overbreaks and large cavities around the tunnel were found. It was an issue that they might influence the stability the new tunnel. The overbreaks and cavities are assumed that they were attributed to excessive blasting under the condition of insufficient ground investigation. To enlarge the existing tunnel safely, therefore, a remedy measure for the overbreaks and cavities is suggested.

• The Korea Swine Journal
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• v.30 no.1 s.341
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• pp.205-208
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• 2008

• 주택과사람들
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• s.78
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• pp.7-12
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• 1996

• Korea Information Processing Society Review
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• v.10 no.2
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• pp.22-26
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• 2003

• Korea Information Processing Society Review
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• v.6 no.2
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• pp.8-13
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• 1999