• 제목/요약/키워드: Accounting Practices

검색결과 113건 처리시간 0.024초

크루즈 선대의 운항일정계획을 위한 네트워크 최적화 모형 (A Network Optimization Model for Strategic Itinerary Planning of Cruise Fleet)

  • 조성철;원유경;김정현
    • 한국항해항만학회지
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    • 제36권1호
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    • pp.51-58
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    • 2012
  • 크루즈 관광 산업은 모든 관광 산업 중 세계적으로 가장 빠르게 성장하고 있는 관광산업임에도 불구하고, 지금까지 합리적 크루즈 경영의사결정에 관한 학술적 연구가 매우 미진한 상황이다. 이 논문은 크루즈 경영에 관한 기초적인 전략적 의사결정이라고 할 수 있는 크루즈 운항일정계획을 다루고 있다. 이전에 개발된 한척의 크루즈선박에 관한 모형의 제한점을 극복하여, 여러 척의 크루즈선박으로 구성된 크루즈 선대를 일반적으로 다룰 수 있는 최적화 의사결정계획 모형을 개발하였다. 후보운항일정계획들 간의 복잡성을 체계화하기 위해 선박별 후보운항일정계획 네트워크를 제안하였으며, 후보운항일정계획 네트워크 전체를 통합하는 정수계획모형을 개발하였다. 공개된 크루즈 운항일정 자료들에 바탕을 둔 가상 사례를 활용하여 개발된 모형을 실험하였다.

Effectiveness of an Educational Intervention among Public Health Midwives on Breast Cancer Early Detection in the District of Gampaha, Sri Lanka

  • Vithana, P.V.S. Chiranthika;Ariyaratne, May;Jayawardana, Pl
    • Asian Pacific Journal of Cancer Prevention
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    • 제16권1호
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    • pp.227-232
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    • 2015
  • Background: Breast cancer is the commonest cancer among Sri Lankan females, accounting for 26% of the cancer incidence in women. Early detection of breast cancer is conducted by public health midwives (PHMs) in the Well Woman Clinics. The aim of the present study was to determine the effectiveness of an educational intervention on improving knowledge, attitudes and practices (KAP) on breast cancer screening among PHMs in the district of Gampaha. Materials and Methods: Two Medical Officer of Health (MOH) areas in Gampaha district were selected using random sampling as intervention (IG) and control (CG) groups. All the PHMs in the two MOH areas participated in the study, with totals of 38 in IG and 47 in CG. They were exposed to an educational intervention with the objective of using them to subsequently conduct the same among 35-59 year women in the community. Following the intervention, post-intervention assessments were conducted at one month and six months to assess the effectiveness of the intervention. Results: The overall median scores for KAP among PHMs respectively were as follows. Pre-intervention: IG:58%(IQR: 53-69%), 90%(IQR: 70-100%) and 62%(IQR: 57-70%). CG: 64%(IQR: 56-69%), 90%(IQR: 70-90%) and 62%( IQR: 50-77%). Post-intervention: one month, IG:96%(IQR: 93-96%), 100%(IQR: 100-100%), and 85%(IQR: 81-89%). CG:67%(IQR: 60- 73%), 90%(IQR: 80-100%) and 65%(IQR: 50-73%). Post-intervention: six months, IG: 93% (IQR: 91-93%), 100%(IQR: 90-100%), and 81%(IQR: 77-89%). CG: 67%(IQR: 58- 71%), 90%(IQR: 90-100%), and 62%( IQR: 58-73%). All the above post-intervention scores of PHMs in the IG were significantly higher in comparison to CG (p<0.001). Conclusions: This planned educational intervention had a significant impact on improving KAP of PHMs for early detection of breast cancer in the Gampaha district.

다차원적 종교성/영성척도 단축형 한국어판의 타당화 (Validation of the Korean Version of Brief Multidimensional Measure of Religiousness/Spirituality Scale)

  • 윤혜영;김근향
    • 한국융합학회논문지
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    • 제6권5호
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    • pp.257-274
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    • 2015
  • 본 연구는 Fetzer/NIA(1999)에서 개발한 다차원적 종교성/영성 척도-단축형(Brief-Multidimensional Measure of Religiousness/Spirituality Scale; BMMRS)의 신뢰도와 타당도를 평가하기 위해서 실시되었다. 대학생, 대학원생과 종교를 믿는 일반 성인 286명을 대상으로 BMMRS 영적 웰빙척도(Spiritual Well-Being Scale, SWS), 한국판 영성 척도(Korean Sprituality Scale, KSS), 펜실베니아 걱정질문지(Penn State Worry Questionnaire, PSWQ), 불확실성에 대한 인내력 부족 척도(Intolerance of uncertainty Scale, (IUS)를 실시하였다. BMMRS의 요인구조를 주축분해법, 사각 회전으로 분석한 결과, 기존 연구에서 제안되었던 긍정적 영적 경험, 부정적 영적 경험, 용서, 종교활동, 긍정적인 종교지지, 부정적인 종교지지 6요인 구조가 확인되었고 확인적 요인분석 결과 모형 적합도도 만족할 만한 수준이었다. 각 소척도의 내적일관성(.64~.97)과 검사-재검사 신뢰도(.72~.88) 역시 적절하였다. 이 결과는 한국판 BMMRS가 적절한 심리 측정적 지표를 나타내고 있음을 보여주고 있으며, 이에 향후 영성과 종교성 및 정신건강의 관련성 연구에 사용될 수 있음을 시사하였다.

통합 유가증권시스템의 개발 (A Development of the Integrated Total Asset Management System)

  • 황현철;송하윤
    • 한국정보과학회논문지:컴퓨팅의 실제 및 레터
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    • 제11권5호
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    • pp.458-463
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    • 2005
  • 은행이나 투자신탁회사와 같은 금융기관에서는 수탁자산이나 고유자산의 운용과 관리를 위한 유가증권시스템이 필요하며 이는 업무 영역에 따라 프론트오피스시스템, 미들오피스시스템, 백오피스시스템으로 나누어진다. 이러한 업무 시스템들은 수많은 금융상품 및 데이터의 처리, 금융상품들외 리스크 계산, 기준가 산정, 회계처리, 준법감시 등 전문적인 업무지식과 많은 양의 계산이 필요한 복잡하고 방대한 시스템이다. 또한, 금융기관의 업무시스템이라는 성격 상 고도의 안정성과 효율성을 요구하며 다변적인 금융환경을 고려한 확장성과 각 업무시스템들과의 연계와 통합은 물론 외부 기관과의 연계도 매우 중요하다. 본 논문에서는 이러한 통합 유가증권시스템의 구성과 개발사례를 소개하고 효율적 구축에 관하여 논의한다.

Measurement of Nitrous Oxide Emissions on the Cultivation of Soybean by No-Tillage and Conventional-Tillage in Upland Soil

  • Yoo, Gil-Ho;Kim, Deok-Hyun;Yoo, Jin;Yang, Jong-Ho;Kim, Sang-Woo;Park, Ki-Do;Kim, Min-Tae;Woo, Sun-Hee;Chung, Keun-Yook
    • 한국토양비료학회지
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    • 제48권6호
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    • pp.610-617
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    • 2015
  • The impact of 1 pound of nitrous oxide ($N_2O$) on warming the atmosphere is almost 310 times that of 1 pound of carbon dioxide. Agricultural soil management is the largest source of $N_2O$ emissions, accounting for about 73% of total $N_2O$ emissions. This study was conducted to evaluate the nitrous oxide emission in the cultivation of soybean during the first year of No-tillage (NT) and Conventional-tillage (CT) practices, under the various conditions such as different kinds of fertilizers, soil temperature, and moisture level. In the experiment, we set CT and NT treatments into 4 different groups - control treatments (no fertilization), green manure treatments, chemical fertilizer treatments and organic manure treatments. In the case of chemical fertilizer treatments, $N_2O$ emission of NT treatment was 7.78 to 22.59% lower than CT treatment. In organic manure treatment, $N_2O$ emission of NT treatment was 6.62% higher than CT treatment in August. But In July and September, $N_2O$ emission of NT treatment was 9.50% 28.38% lower than CT treatment, respectively. Soil temperature was correlated with $N_2O$ emission positively. In the future, continued long-term research on influence of various environmental factors on the generation of $N_2O$ and the economic value of no-till farming is required.

중환자실 간호사의 근무환경과 인간중심 간호의 관계 (The Relationship between the Work Environment and Person-centered Critical Care Nursing for Intensive Care Nurses)

  • 강지연;임윤미
    • 중환자간호학회지
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    • 제12권2호
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    • pp.73-84
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    • 2019
  • Purpose : The purpose of this study was to investigate the effect of the perceived nursing work environment (NWE) on person-centered critical care nursing (PCCN) practices among nurses in intensive care units (ICUs). Methods : A cross-sectional research design was adopted for this study; participants were 126 ICU nurses working in five hospitals in B city. From December 2018 to February 2019, a survey questionnaire on NWE and PCCN were conducted. The collected data were analyzed with a multiple hierarchical regression analysis. Results : The mean score for NWE was $2.98{\pm}0.39$. Among the factors, basic work system was the highest ($3.39{\pm}0.41$), followed by leadership of the head nurse ($3.31{\pm}0.55$), interpersonal relationships ($2.77{\pm}0.62$), and institutional support ($2.58{\pm}0.52$). The mean score for PCCN was $3.52{\pm}0.46$. Among the factors, comfort was the highest ($3.77{\pm}0.62$), followed by respect ($3.55{\pm}0.56$), compassion ($3.43{\pm}0.60$), and individuality ($3.38{\pm}0.56$). The interpersonal relationship (${\beta}=.31$, p=.001) and the number of patients per shift (${\beta}=-.23$, p=.005) had a significant effect on PCCN, accounting for 25.9% of the total variance. Conclusion : These results suggest that it is necessary to enhance the relationship-oriented culture and reduce the workload of nurses in order to improve the quality of nursing care in ICUs.

의과대학 교원 현황과 업적평가제도 특징 분석 (Current Status and Performance Evaluation Systems of Faculty in Korean Medical Schools)

  • 양은배;이태선;조명자
    • 의학교육논단
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    • 제21권1호
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    • pp.41-50
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    • 2019
  • The aim of this study is to analyze the current status and performance evaluation systems of faculty in Korean medical colleges and professional graduate medical schools (called medical schools). We developed a research tool based on previous studies and distributed it to 40 medical schools from July to October 2017. The response rate was 100%. We calculated the number of faculty members and analyzed the faculty evaluation systems and awareness according to national and private medical schools. As of 2017, the number of medical faculty in Korea was 11,111 (4,973 faculty were employed by their alma mater, which is 44.76% of the total), with non-medical doctor faculty accounting for 754 of the total. The medical schools reflect research achievements as most important for re-appointment and screening to promote faculty, and the area of education is secondary excepting clinical faculty of private medical schools. However, important issues in the faculty evaluation deal with the relevance of research achievement and the need for qualitative assessment. Some medical schools revised or have been revising the faculty evaluation system in areas such as minimum standards of education for promotion and separation of promotion and tenure review. Opening non-tenure track lines for faculty show positive effects such as increasing the number of positions for hire and easing the financial burdens of medical schools. Downfalls include inconsistencies between the responsibilities and actual practices of tenure not being available and the instability of faculty's status. In conclusion, medical schools need to prepare a faculty evaluation system that fits the position of faculty members and attempt to establish a reasonable compensation system.

마둔저수지 농업유역의 관개 회귀수량 추정 (Estimation of Irrigation Return Flow on Agricultural Watershed in Madun Reservoir)

  • 김하영;남원호;문영식;방나경;김한중
    • 한국농공학회논문집
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    • 제63권2호
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    • pp.85-96
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    • 2021
  • Irrigation return flow is defined as the excess of irrigation water that is not evapotranspirated by direct surface drainage, and which returns to an aquifer. It is important to quantitatively estimate the irrigation return flow of the water cycle in an agricultural watershed. However, the previous studies on irrigation return flow rates are limitations in quantifying the return flow rate by region. Therefore, simulating irrigation return flow by accounting for various water loss rates derived from agricultural practices is necessary while the hydrologic and hydraulic modeling of cultivated canal-irrigated watersheds. In this study, the irrigation return flow rate of agricultural water, especially for the entire agricultural watershed, was estimated using the SWMM (Storm Water Management Model) module from 2010 to 2019 for the Madun reservoir located in Anseong, Gyeonggi-do. The results of SWMM simulation and water balance analysis estimated irrigation return flow rate. The estimated average annual irrigation return flow ratio during the period from 2010 to 2019 was approximately 55.3% of the annual irrigation amounts of which 35.9% was rapid return flow and 19.4% was delayed return flow. Based on these results, the hydrologic and hydraulic modeling approach can provide a valuable approach for estimating the irrigation return flow under different hydrological and water management conditions.

Pig production in Latin America

  • Luciano Roppa;Marcos Elias Duarte;Sung Woo Kim
    • Animal Bioscience
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    • 제37권4_spc호
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    • pp.786-793
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    • 2024
  • Latin America is a culturally, geographically, politically, and economically diverse region. Agriculture in Latin America is marked by a remarkable diversity of production systems, reflecting various agroecological zones, farm sizes, and technological levels. In the last decade, the swine industry increased by 30.6%, emerging as a great contributor to food security and economic development in Latin America. Brazil and Mexico dominate the pig production landscape, together accounting for 70% of sow inventory in the region. The swine industry in Latin America is predominantly comprised of small and medium-sized farms, however, in the past 30 years, the number of pig producers in Brazil dropped by 78%, whereas pork production increased by 326%. Similar to the global pork industry, the growing demand for pork, driven by population growth and changing dietary habits, presents an opportunity for the industry with an expected growth of 16% over the next decade. The export prospects are promising, however subject to potential disruptions from global market conditions and shifts in trade policies. Among the challenges faced by the swine industry, disease outbreaks, particularly African Swine Fever (ASF), present significant threats, necessitating enhanced biosecurity and surveillance systems. In 2023, ASF was reported to the Dominican Republic and Haiti, Porcine Reproductive and Respiratory Syndrome (PRRS) in Mexico, Costa Rica, the Dominican Republic, Colombia, and Venezuela, and Porcine Epidemic Diarrhea (PED) in Mexico, Peru, the Dominican Republic, Colombia, and Ecuador. Additionally, feed costs, supply chain disruptions, and energy expenses have affected mainly the smaller and less efficient producers. The swine industry is also transitioning towards more sustainable and environmentally friendly practices, including efficient feed usage, and precision farming. Ensuring long-term success in the swine industry in Latin America requires a holistic approach that prioritizes sustainability, animal welfare, and consumer preferences, ultimately positioning the industry to thrive in the evolving global market.

산업현장친화형 대학교원 인사제도의 방향 (Human Resource Management Policy for University Faculty enhancing University-Industry Cooperation)

  • 장승권;최종인;홍길표
    • 벤처창업연구
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    • 제8권4호
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    • pp.95-109
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    • 2013
  • 대학에 산학협력 제도가 정착되었지만, 대부분의 한국 대학이 연구중심 인사관리 체계를 유지하며, 교육과 연구의 현장 적합성이 부족하다. 대학의 학술중심 문화와 인사제도 때문에 정부정책과 지원에도 불구하고 산업현장친화형 교수는 자리 잡기 어렵다. 본 연구의 목적은 산업현장친화형 교수인력을 채용하고 평가할 수 있는 인사제도를 연구하여, 한국 대학의 문화에 산학협력 풍토가 자리 잡을 수 있도록 변화시키는 제도적 기반을 마련하는 것이다. 연구방법으로 내용분석, 연구문헌조사, 사례분석, 면접 등을 사용하였다. 연구결과는 한국 대학의 교원 인사제도는 법제도에 근거하여 운영되기 때문에 대부분 유사하며, 산학협력을 잘 하지 못하는 이유는 대학과 산업체가 다른 요구와 문화를 갖고 있다는 '죽음의 계곡' 개념으로 설명할 수 있다. 이를 극복하려면 대학교원 인사제도를 혁신해야 한다. 다양한 산학협력프로그램 운영은 산학협력성과, 연구성과와 교육성과 향상에 영향을 준다. 산학협력 인사제도와 지원제도의 도입은 산학협력 성과, 교육성과와 연구성과 향상을 촉진한다. 교육성과를 높이기 위해서 다양한 산학협력 프로그램 운영, 산업체 경력 전임교원 확보 등 산업친화형 대학풍토조성이 중요하다. 정책제안으로 산업현장 친화형 대학교원 인사제도 도입 및 확산을 위해서 간접 지원정책과 제도 환경 조성을 제시한다. 산업현장친화형 교원인사 자율목표 채택 대학에 인센티브 제공, 산학협력 지원프로그램과 산업현장 친화형 교원인사 연계, 산업현장 친화형 대학교육을 강화하는 정보공개 등이 중장기적으로 성과를 낼 수 있다. 기대성과와 활용방안은 산업현장 친화형 대학교원 인사제도 개선방안을 제시, 대학 특성화 유형별 인사제도 제시, 산업현장 전문가의 교수채용 활성화를 통한 대학의 산학협력 인식 제고, 산학현장 친화형 교원 인사제도 강화를 통한 자발적인 산학협력 활성화, 대학유형별 산학협력 특성화 대학의 육성 정책수립 방향 제시, 산학연 협력 선진화 지원정책의 근거 조사자료를 제공했다.

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