• 제목/요약/키워드: Accounting standard

검색결과 205건 처리시간 0.027초

Transmission of Substituent Effects through 5-Membered Heteroaromatic Rings

  • 이익훈;리순기;김창곤;정동수;김찬경
    • Bulletin of the Korean Chemical Society
    • /
    • 제21권9호
    • /
    • pp.882-890
    • /
    • 2000
  • Ab initio calculations are carried out on protonation equilibria of 5-memberedheteroaromatic aldehydes (5MHAs;heteroatom Y = NH, O, PH,and S and substituentZ = NH2, OCH3, SCH3, CH3, H, Cl, CHO, CN,NO2) at the $MP2}6-31G*$ level. Naturalbond orbital (NBO) analyses show that the optimal localized natural Lewis structures of the protonated aldehydes,(P), are ortho (C3) protonated (for Y = O, PH and S) and N-pro-tonated (for Y = NH) forms in contrast to the standard structural Lewis formula for aldehydes, (R). The delo-calizability of ${\pilone}-pairon$ the heteroatom $(n{\pi}(Y))$ is in the order Y = NH > O > S > PH. The transmission efficiency of (Z) substituent effects to the carbonyl moiety run parallel to the delocalizability of $n{\pi}(Y)$ for R,but is dominantly influenced by the cationic charge on $C{\alpha}(C{\alpha}+)$ for P, which is in the reverse order of thede-localizability of $n{\pi}(Y).$ The Hammett ${\rho}values$ for variation of Z in the protonation are determined by the dif-ference in the transmission efficiencies between Pand R stateat simple interpretation of their magnitude is not warranted. However,the magnitude of the gas-phase ${\rho}z+$ values decreases as the level ofcomputation is raised from RHF/3-21G* to RHF/6-31G* and to $MP2}6-31G*$ but increases again at the MP4SDQ/6-31G* level. Further decrease occurs when solvent effect (water) is accounted for by the SCRF method. Comparison of the SCRF ${\rho}z+values$ with those determined in the aqueous acid solution for Y = S and CHCH shows inadequacy of accounting for the solvent effects on the ${\rho}values$ by a continuum model. It is noteworthy that semiempirical calculations, especially theAM1 method, give even lower magnitude of the gas-phase ${\rho}values.

산림을 이용한 탄소상쇄 프로그램의 해외 사례 고찰 (Study on Forestry-Based Carbon Offset Programs)

  • 이승은
    • 한국기후변화학회지
    • /
    • 제1권2호
    • /
    • pp.97-107
    • /
    • 2010
  • 산림의 조성 및 경영, 목제품 활용, 전용방지 등을 통한 이산화탄소의 고정 사업은 대기 중의 온실가스 농도를 감소시킬 뿐 아니라, 다양한 생태적, 경제적인 부가 편익을 제공하는 것으로 알려져 있다. 이와 같은 산림 관련 활동을 통하여 획득된 이산화탄소의 순흡수량에 대하여 배출권을 발행하고 거래하는 산림 탄소상쇄 프로그램이 전 세계적으로 운영되고 있다. 산림 탄소상쇄 프로그램은 기업의 사회공헌 활동이나 자발적 배출량 감축, 배출규제의 준수 등에 활용되고 있고, 국내에도 그에 대한 관심이 점차 높아지고 있다. 본 연구에서는 해외의 산림 탄소상쇄 프로그램의 주요 특성들을 비교 분석하여, 프로그램의 구성 요소와 기준, 방안 등에 관하여 고찰하였다. 해외의 산림 탄소상쇄 프로그램의 대상 사업 및 기준, 추가성 분석 방법, 배출권의 발행 형태, 이산화탄소 흡수량의 산정 및 모니터링, 비영속성 관리 방법, 부가 편익에 대한 요구사항 등은 프로그램의 목적과 운영기관, 가치 등에 따라 차이가 있다. 해외의 선진사례들을 참조로 국내 산림 탄소상쇄 사업의 활성화에 기여하면서도 국제적 수준의 품질을 가지는 배출권을 생산하기 위한 프로그램을 개발해야 할 것이고, 이를 위한 방향성과 기본 조건 등을 파악하였다.

AHP를 이용한 외식프랜차이즈 가맹본부의 지원서비스의 중요도 및 경쟁력 분석 (Analysis on the Importance and Competitiveness of Support Services of the Food Service Franchise Headquarters AHP Technique)

  • 최채봉;이상석
    • 한국프랜차이즈경영연구
    • /
    • 제10권4호
    • /
    • pp.7-18
    • /
    • 2019
  • Purpose: This study identifies the relative importance of the sub - factors of initial services and continuous services using AHP (Analytic Hierarchy Process) method, and calculates the competitive index for the detailed factors. The purpose of this paper is to propose the establishment of long - term and short - term management strategy for expansion of business of food service franchise, franchisors, long - term and win - win relationship with franchisees, and rationalization of operating system. Research design, data, and methodology: The population for the survey is 92 franchisees in 46 foreign brands and 46 domestic brands in the Seoul metropolitan area (Seoul / Gyeonggi / Incheon). The survey was conducted from July 1 to August 31, 2018 through the survey agency with a telephone interview and a surveyor's direct visit. A total of 100 questionnaires were collected, but a total of 92 parts were used for analysis except 8 parts that were considered to contain false information. Using the AHP method, relative importance and competitiveness index were calculated for the details of initial services and continuous services. Results: The results shows continuous services were significantly higher for both foreign brand franchises, domestic brand franchises, and overall than initial services, This suggests that the continuous services of the affiliated franchisors has a higher relative importance than the initial services. Among the continuous services, brand reinforcement and promotion were significantly higher for both foreign brand merchants and domestic brand franchises. This can be regarded as the most important factor in brand reinforcement and promotion when selecting a food service franchisors. Conclusions: In the Standard Terms and Conditions governed by the Fair Trade Commission, the franchisors should increase the fairness by creating manuals for supporting services, especially after opening, and regularly checking whether the supporting services have been carried out like manuals since the establishment of franchisees. In addition, the Brand Strengthening and Public Relations Committee (tentative name) jointly participated by the franchisors and franchisees for the purpose of strengthening and promoting the brand, suggesting a system for transparent and efficient execution of the brand reinforcement and promotion budget and monitoring afterwards.

지속가능한 산림바이오매스 정책개발을 위한 영국사례 연구 (UK Case Study for Sustainable Forest Biomass Policy Development of South Korea)

  • 이승록;한규성
    • 신재생에너지
    • /
    • 제17권1호
    • /
    • pp.50-60
    • /
    • 2021
  • This study investigated the reference case in the UK where legality and sustainability were systematically established for forest biomass represented by wood pellets. The UK is the country that best utilizes the trade value of wood pellets based on sustainability, with bioenergy accounting for 31% of total renewable energy production. The UK imported wood pellet, estimated 8,697 thousand tons in 2019. The UK government has continuously improved the renewable generation policy system to ensure the sustainability of wood pellets. The weighted average greenhouse gas emissions of a UK biomass power plant that received a Renewable Obligation Certificate (ROC) in 2018-19 was 26.71 gCO2e/MJ. These power plants are expected to meet the upper limit of 72.2 gCO2e/MJ by 2025. To issue an ROC, the biomass power plant must demonstrate that 70% of its total biofuel usage is sustainable. The UK uses the Sustainable Biomass Program (SBP) certification system, which is gradually expanding to other European countries, to prove the sustainability of biomass energy fuels. Global wood pellet production with SBP certification in 2019 was 10.5 Mt. This trend has significant implications for introducing additional sustainability into the wood pellet policy of South Korea.

유리체강 내 주입술을 받는 망막질환자의 시각 관련 삶의 질 영향요인 (Factors Influencing on Vision-related Quality of Life in Patients with Retinal Diseases Receiving Intravitreal Injections)

  • 김현영;하영미
    • 임상간호연구
    • /
    • 제27권1호
    • /
    • pp.54-65
    • /
    • 2021
  • Purpose: The purpose of this study was to identify influencing factors on vision-related quality of life in patients with retinal diseases receiving intravitreal injections by examining relationships among anxiety, depression, coping, eye health behaviors and vision-related quality of life. Methods: One hundred and five outpatients who were diagnosed with macular degeneration and diabetic retinopathy were recruited from one university hospital during August 16, 2019 to March 25, 2020. Data were analyzed using descriptive statistics (frequency and percentage, mean, standard deviation), and t-tests, ANOVA, Scheffé test, Pearson's correlations, and stepwise multiple regressions using the IBM SPSS Statistics 25.0. Results: The vision-related quality of life according to general characteristics of retinal disease patients with intravitreal injection showed significant differences in age (F=3.01, p=.034), subjective economic status (F=5.83, p=.004), types of retinal disease (t=2.62, p=.010), and disease in both eyes (t=-3.04, p=.003). The vision-related quality of life showed a significant positive correlation with age (r=.24, p=.012), and negative correlations with anxiety (r=-.66, p<.001), depression (r=-.48, p<.001), and emotion-focused coping (r=-.20, p=.036). The hierarchical regression analysis indicated that factors affecting vision-related quality of life in patients with retinal diseases were anxiety and subjective economic status, accounting for 47.0% of the variances of the vision-related quality of life. Conclusion: Based on our results, health professionals need to pay attention to patients with low socioeconomic status due to frequent treatments. Also, a program needs to be developed to decrease anxiety for outpatients receiving intravitreal injections to improve their vision-related quality of life.

The Role of Small and Medium Enterprises in Achieving Economic Goals of the Vision of Saudi Arabia 2030

  • Mohammed Ali Mohamed Ahmed, ALI;Ahmed Saied Rahama, ABDALLAH;SalimAhmed Mohamed, AlSHEHRI
    • The Journal of Asian Finance, Economics and Business
    • /
    • 제10권2호
    • /
    • pp.301-311
    • /
    • 2023
  • This research aims to identify the role that small and medium enterprises (SMEs) can play in achieving the economic goals of the vision of Saudi Arabia 2030. The study relied on descriptive analysis, designing a standard model, and analyzing it using the Eviews9 program. The study also adopted the questionnaire as a tool for data collection. The study area covered Alkharj and Hawtat Bani Tamim governorates. The sample size of the study was 142 participants. The study's results confirmed the existence of a significant impact of changes in independent variables (X1, X2, X3, X4), which are (GDP, non-oil exports, number of employees, and public revenues), respectively. The dependent variable (Y) represents the number of small and medium-sized businesses in the Kingdom of Saudi Arabia. Additionally, it was found that 61.3% of small and medium-sized enterprises in the governorates of Al-Kharj and Hawtat Bani Tamim operate in the commercial sector. Most study participants concur that SMEs significantly lowered the unemployment rate and helped boost the GDP rate in the Kingdom of Saudi Arabia. The obstacles and difficulties facing the establishment of these enterprises were financial problems, marketing problems, and corporate monopoly. Furthermore, most of the small and medium l enterprises faced financing problems.

THE INVESTIGATION OF PROPERTY MANAGEMENT AND DEVELOPMENT OF "BUILDING ADMINISTRATION SYSTEM"

  • Yan-Chyuan Shiau ;Cheng-Wei Liu ;Shu-Jen Sung;Chih-Kun Chu;Tsung-Pin Tsai
    • 국제학술발표논문집
    • /
    • The 1th International Conference on Construction Engineering and Project Management
    • /
    • pp.550-557
    • /
    • 2005
  • Because each building is built in different time, there exists different equipment to meet the need for each age. Before the announcement of "Community Management Regulation", the old communities usually suffer the problem of lower requirement and living quality. This may bring some security problem that we should face. In this research, we construct "Building Administration System" to provide users a tool to perform a standard operation procedure in community management. This powerful tool will also help manager to effectively handle important tasks in property administrating by reducing unnecessary documentation. In the current regulation, all community committee members shall be voted each year. This will seriously affect the cumulative of management knowledge and cause a worse efficiency. In this research, we use Object Oriented concept and Visual Modeling techniques to combine with Interbase, ER/Studio, and Delphi to develop this management system for Building Property. Through the help of current computing technology, we can solve the problem that can not be inherited and the storing of the huge amount of data. In this system, we develop the modules such as Basic Data Module, Administrative Expense Calculation, Receipt Print, and Inquiring for Inheritance. In this system, we have integrated all houses, parking lots, and public equipments in it. Manager will only need to handle some basic accounting data; the system will automatically handle the rest. Through the help of this system, the community management staff can be easily accomplished and put more manpower on some needed aspect to improve the living quality.

  • PDF

The Effects of ESG Performance on the Relationship between Tax Risk and Cost of Capital: An Empirical Analysis of Korean Multinational Corporations

  • Jeong-Yeon Kang;Im-Hyeon Kim
    • Journal of Korea Trade
    • /
    • 제27권1호
    • /
    • pp.1-18
    • /
    • 2023
  • Purpose - Using a sample of Korean multinational corporations, we examine whether the relationship between tax risk and the implied cost of capital discriminates between the environmental, social, and corporate governance (ESG) of highly rated firms. Design/methodology - Firms with high tax risks have an increased uncertainty of future cash flows. Therefore, as the volatility of future cash flow increases, information asymmetry and the required return increases. Highly rated ESG firms can reduce information asymmetry, thereby weakening the positive relationship between tax risk and cost of capital. We employ the standard deviation of the cash effective tax rate as proxy of tax risk. We utilize the ESG rating data of the Korea Corporate Governance Service (KCGS). We use a PEG model, MPEG model, and GM model to measure the implied cost of capital. Findings - We find a positive association between the implied cost of capital and tax risk. The positive relationship between tax risk and the implied cost of capital weakens in highly rated ESG firms. Highly rated ESG firms prefer a stable tax position to invest after-tax cash flows into sustainable management. Therefore, the negative effects of tax risk on cost of capital can be reduced. Originality/value - This study provides empirical evidence that ESG activities can mitigate the negative impact of tax risk on the cost of capital for Korean multinational corporations. In a business environment where ESG activities are more important, the empirical results that ESG activities can reduce the corporate risk of Korean FDI companies are expected to provide implications for the ESG activities of multinational corporations.

코로나19 팬데믹 상황에서 간호대학생의 아동간호학 임상실습유형별 만족도, 학습만족도와 임상수행능력 (Nursing students' satisfaction and clinical competence by type of pediatric nursing practicum during the COVID-19 pandemic)

  • 주현옥;이정화
    • 한국간호교육학회지
    • /
    • 제30권1호
    • /
    • pp.29-38
    • /
    • 2024
  • Purpose: This study aimed to investigate student nurses' satisfaction by type of clinical practicum and to determine predictors of clinical competence in pediatric nursing. Methods: A total of 189 Junior and Senior student nurses across seven colleges in the Busan Metropolitan City were enrolled in the study. The participants completed a structured questionnaire containing items about their learning satisfaction with different types of pediatric nursing practicums and their clinical competence. Data were analyzed using the mean, standard deviation, independent t-test, ANOVA, and multiple regression analysis. Results: Regarding satisfaction with each type of clinical practicum, the mean satisfaction score (out of 10) was 8.18±2.26 for on-site clinical rotations and 7.35±2.20 for alternative practicums. Among the different types of alternative practicum approaches, those with a satisfaction score of 7 or higher included fundamental nursing skills, watching videos, simulation etc., while those with a satisfaction score of less than 6 were virtual simulation and problem-based learning. The predictors of clinical competence in pediatric nursing were learning satisfaction with practice, school year, and alternative practicum, accounting for 35.0% of the variance in clinical competency. Conclusion: It would be helpful to combine on-site clinical rotations with alternative practicum approaches and to develop various alternative practice programs using simulation practice, virtual reality, immersive interactive systems, and standardized patients to enhance students' clinical competency.

Applying Theory of Planned Behavior to Examine Users' Intention to Adopt Broadband Internet in Lower-Middle Income Countries' Rural Areas: A Case of Tanzania

  • Sadiki Ramadhani Kalula;Mussa Ally Dida;Zaipuna Obeid Yonah
    • Journal of Information Science Theory and Practice
    • /
    • 제12권1호
    • /
    • pp.60-76
    • /
    • 2024
  • Broadband Internet has proven to be vital for economic growth in developed countries. Developing countries have implemented several initiatives to increase their broadband access. However, its full potential can only be realized through adoption and use. With lower-middle-income countries accounting for the majority of the world's unconnected population, this study employs the theory of planned behavior (TPB) to investigate users' intentions to adopt broadband. Rural Tanzania was chosen as a case study. A cross-sectional study was conducted over three weeks, using 155 people from seven villages with the lowest broadband adoption rates. Non-probability voluntary response sampling was used to recruit the participants. Using the TPB constructs: attitude toward behavior (ATB), subjective norms (SN), and perceived behavioral control (PBC), ordinal regression analysis was employed to predict intention. Descriptive statistical analysis yielded mean scores (standard deviation) as 3.59 (0.46) for ATB, 3.34 (0.40) for SN, 3.75 (0.29) for PBC, and 4.12 (0.66) for intention. The model adequately described the data based on a comparison of the model with predictors and the null model, which revealed a substantial improvement in fit (p<0.05). Moreover, the predictors accounted for 50.3% of the variation in the intention to use broadband Internet, demonstrating the predictive power of the TPB constructs. Furthermore, the TPB constructs were all significant positive predictors of intention: ATB (β=1.938, p<0.05), SN (β=2.144, p<0.05), and PBC (β=1.437, p=0.013). The findings of this study provide insight into how behavioral factors influence the likelihood of individuals adopting broadband Internet and could guide interventions through policies meant to promote broadband adoption.