• 제목/요약/키워드: Accounting standard

검색결과 203건 처리시간 0.025초

개발부담금제도에 따른 제주지역의 표준비용 산정 개선방안 (Improvement of the Standard Cost of Development Charge System in Jeju)

  • 홍승종;이동욱
    • 대한토목학회논문집
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    • 제35권6호
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    • pp.1421-1429
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    • 2015
  • 본 연구는 2006년부터 2011년까지 제주특별자치도 내 개발부담금 부과대상 사업장을 통계자료로 활용하였으며, $2,700m^2$이하의 개발사업에 대해 실비정산방식에 의해 산출된 개발비용 분석을 통해 현재 적용되고 있는 단위면적당 표준비용의 적정성을 분석함으로써 표준비용 적용의 문제점을 도출하였다. 그 결과 표준비용제도의 개선방안으로 제주특별자치도의 현실성 및 특수성을 고려하여 표준비용 적용 대상을 지형별 산지 산지외로 구분하는 것보다는 "국토의 계획 및 이용에 관한 법률"에 따른 용도지역별 도시 비도시지역으로 구분하여 적용하는 방안을 제시하였다. 또한 통계분석 기법인 t-검정과 분산분석을 통해 분석결과를 검증하여 연구결과의 신뢰성을 높였다.

관리업무별 임대주택 표준관리규약 비교분석 (A Study on Comparing and Analyzing in Standard Management Rules of Rental Housing by the Management Works)

  • 권명희;김선중
    • 한국주거학회논문집
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    • 제24권3호
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    • pp.55-64
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    • 2013
  • The purpose of the study was to make an improvement of residential management regulations so that the inhabitants of rental housing can manage their housing in efficient and transparent manners by comparing and analyzing in standard management rules of rental housing. The research method were as follows: 1) The analysis framework utilized result of preceding research composed 6 types of management works and 36 items of subcategories by researcher 2) The standard management rules of rental housing used analysis utilized to draw up after a revision of Rental Housing Act in 2000 and to operate in management of rental housing now. 3) The analysis method used content analysis. The management rules of rental housing utilized a total of 5 rules such as management rules of SH corporation (2011), LH corporation (2000), peoples' solidarity for participatory democracy (2000), Citizens' Alliance (2000) and Gyeonggi-do (2001). The research result were as follows: 1) Overall, the management rules of rental housing included faithfully works of operation management and administration management 2) The type of operation management regulated centrally items related resident committee. and The type of administration management regulated centrally items related accounting management. 3) The management rules of SH corporation and LH corporation regulated centrally operation management, maintenance management and etiquette for the basic living as compared with the other rules.

간호대학생의 혈액 및 체액 노출실태, 감염예방 표준주의 지식, 인지도 및 수행도 (Survey of Exposure to Blood and Body Fluids, Knowledge, Awareness and Performance on Standard Precautions of Infection Control in Nursing Students)

  • 정미현
    • 한국콘텐츠학회논문지
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    • 제15권4호
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    • pp.316-329
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    • 2015
  • 이 연구는 간호대학생들의 혈액 및 체액의 노출실태와 표준주의에 대한 지식, 인지도와 수행도를 파악하여 감염교육을 위한 기초자료로 제시하고자 시도하였다. 연구대상자는 J지역의 간호학과 3, 4학년 간호대 학생 309명이었다. 대상자의 혈액과 체액에 대한 노출경험은 71.5%이었다. 표준주의에 대한 지식 평균점수는 $20.59{\pm}2.05$점이고, 학년, 감염교육 유무 등에서 통계적으로 유의하였다. 인지도의 평균점수는 $4.67{\pm}.36$점이고 연령, 사후조치 없음의 이유 등에서 통계적으로 유의하였고, 수행도 평균점수는 $4.25{\pm}.70$점이며, 혈액 및 체액 접촉에서 유의하였다. 대상자의 표준주의에 관한 지식, 인지도와 수행도와의 관계는 각각 양의 상관관계로 나타났다. 표준주의 수행도에 영향을 미치는 요인으로는 표준주의 인지도(${\beta}=.274$)만이 유의하게 나타나, 표준주의 수행도 변인의 8.6%를 설명하였다. 표준주의의 인지도와 수행도가 낮은 점수의 영역을 중점적으로 보완한 다양한 감염관리 프로그램의 개발이 필요하며, 학생들에게는 임상실습 진입 전, 감염예방에 대한 교육이 강화되어야 할 것이다.

조경공사 적산방식의 비교연구 - 실적공사비와 표준품셈의 단가비교 - (Comparative Study of Cost Estimate System in Landscape Architectural Construction - Comparison of Unit Price between Actual Construction Cost and Standard Quantity per Unit -)

  • 정운수;최기수
    • 한국조경학회지
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    • 제40권2호
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    • pp.97-111
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    • 2012
  • 본 연구는 공공건설공사 중 조경공사 적산의 단가 비교로 적정 공사비 산출방안을 모색하고자 하였다. 2011년 상반기 실적단가에서 조경공사로 분류되는 12항목 중 유사기준인 7항목을 대비하며, 준용 공종은 5개 현장에 적용된 실적단가 80항목 중 비교 가능한 35항목을 유사기준인 2011년 3월의 표준품셈 단가로 대비하였다. 조경부문 7항목의 실적공사비율은 항목별로는 104.86%, 총공사비로는 92.09%이다. 실적공사비율이 높은 이유는 암반 적용 여부로 씨앗뿜어붙이기의 높은 비율도 있지만, 근본적인 이유는 잔디와 씨앗뿜어붙이기의 사면처리 비용 때문이므로, 품셈의 불합리성과 토양 종류별 기준별 보정계수 규정을 세분할 필요가 있다. 토목과 건축 준용부문 35항목의 실적공사비율은 항목별로 78.65%, 총공사비로는 71.31%(70.17%)이다. 이는 실적단가가 구조적으로 실제 금액을 반영하지 못하는 점과, 품셈은 인력시공에서 현실성이 결여된 때문으로 판단된다. 국토해양부 발표인 85.1~91.2%의 실적공사비율은 신규 전환품목 단가이므로, 이 결과는 실제적인 실적공사비율로 추정되며, 실적단가가 적정 비율을 보이도록 검증 후 보완하고 표준품셈도 이러한 실적자료 등으로 보완이 필요하다.

Is privatization of telecom operators socially desirable?

  • Choi, Seung-Doo;Hong, Jae-Bum
    • 한국디지털정책학회:학술대회논문집
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    • 한국디지털정책학회 2004년도 International Conference on Digital Policy & Management
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    • pp.25-37
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    • 2004
  • This paper compares long-run buy-and-hold returns of privatization initial public offerings to those of domestic stock markets of respective countries using a sample of 29 privatized telecom initial public offerings from 27 countries. The evidence indicates that the privatization IPOs significantly outperform their domestic stock markets if the returns are equally-weighted while they do not outperform the markets if value-weighted. In addition, this paper analyzes the cross-sectional determinants of long-run buy-and- hold returns of privatized telecom shares. The results indicate that the long-run performance of privatized telecom IPOs is moderately related to the proxies of policy uncertainty or systematic risk while the size of the firm and some market wide variables such as the accounting standard, origin of commercial law, and the corporate governance scheme significantly affect the stock performance of privatized telecom shares.

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총폐정맥 환류이상증의 외과적 치험 4예 (Total anomalous pulmonary venous return -Report of 4 cases-)

  • 김승철
    • Journal of Chest Surgery
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    • 제19권2호
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    • pp.273-279
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    • 1986
  • Total anomalous pulmonary venous return is a cardiac malformation in which there is no direct connection between any pulmonary vein and the left atrium but, rather all the pulmonary veins connect to the right atrium or one of its tributaries. TAPVC is a relatively uncommon anomaly, accounting for only about 1.5-3% of cases of congenital heart disease. Recently improvement in intraoperative techniques did eventually bring substantial improvements in the results in infants. 4 cases of TAPVC was successfully treated with one-stage operation, in the Dept. of Thoracic and Cardiovascular Surgery, National Medical Center in which 2 cases are supracardiac types and the other 2 cases are cardiac types. Sex ratio was 1:1, and the range of age was 2 years-18 years. The common pulmonary venous sinus was connected to the left vertical vein and innominate vein: in 2 supracardiac types and coronary sinus in 2 cardiac types. All cases are operated with standard cardiopulmonary bypass, and the hospital mortality was 0%.

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Reliability analysis of wind-excited structures using domain decomposition method and line sampling

  • Katafygiotis, L.S.;Wang, Jia
    • Structural Engineering and Mechanics
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    • 제32권1호
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    • pp.37-53
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    • 2009
  • In this paper the problem of calculating the probability that the responses of a wind-excited structure exceed specified thresholds within a given time interval is considered. The failure domain of the problem can be expressed as a union of elementary failure domains whose boundaries are of quadratic form. The Domain Decomposition Method (DDM) is employed, after being appropriately extended, to solve this problem. The probability estimate of the overall failure domain is given by the sum of the probabilities of the elementary failure domains multiplied by a reduction factor accounting for the overlapping degree of the different elementary failure domains. The DDM is extended with the help of Line Sampling (LS), from its original presentation where the boundary of the elementary failure domains are of linear form, to the current case involving quadratic elementary failure domains. An example involving an along-wind excited steel building shows the accuracy and efficiency of the proposed methodology as compared with that obtained using standard Monte Carlo simulations (MCS).

Characterizing the geotechnical properties of natural, Israeli, partially cemented sands

  • Frydman, Sam
    • Geomechanics and Engineering
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    • 제3권4호
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    • pp.323-337
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    • 2011
  • Israel's coastal region consists, mainly, of Pleistocene and Holocene sands with varying degrees of calcareous cementation, known locally as "kurkar". Previous studies of these materials emphasized the difficulty in their geotechnical characterization, due to their extreme variability. Consequently, it is difficult to estimate construction stability, displacements and deformations on, or within these soils. It is suggested that SPT and Menard pressuremeter tests may be used to characterize the properties of these materials. Values of elastic modulus obtained from pressuremeter tests may be used for displacement analyses at different strain levels, while accounting for the geometric dimensions (length/diameter ratio) of the test probe. A relationship was obtained between pressuremeter modulus and SPT blow count, consistent with published data for footing settlements on granular soils. Cohesion values, for a known friction angle, are estimated, by comparing field pressuremeter curves to curves from numerical (finite element or finite difference) analyses. The material analyzed in the paper is shown to be strain-softening, with the initial cohesion degrading to zero on development of plastic shear strains.

사회연결망 분석기법을 활용한 기업지배구조와 기업성과 연구 (A Study on Relation between Corporate Governance and Business Performance using Social Network Analysis)

  • 박병선;곽기영;김선웅;최흥식
    • 경영과학
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    • 제29권2호
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    • pp.167-184
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    • 2012
  • Business diversification is inevitable to survive under the current competitive business environments. The advent of new businesses makes corporate governance more complicated through corporate combinations. Recent introduction of new accounting standard, International Financial Reporting Standards(IFRS), accelerates the need for corporate governance analysis. This study analyses the complex corporate governance system and its relation to the business performance using social network analysis. Corporate inter-governance networks can be visualized easily in a social network diagram. 552 corporate governance data are empirically analysed in the Korean stock market. The changes in In-Degree between networks are positively related with the changes in corporate sales volume. We can find the same results using operating profits as corporate performance proxy. The results show that social network analysis technique can be applied to investments in the stock markets.

Phenomenological Theory of Superconductivity and Magnetism in Ho$_{1-x}Dy_xNi_2B_2C$

  • Doh, Hyeon-Jin;Sigrist, Manfred;Cho, B.K.;Lee, Sung-Ik
    • 한국초전도학회:학술대회논문집
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    • 한국초전도학회 1999년도 High Temperature Superconductivity Vol.IX
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    • pp.196-199
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    • 1999
  • The coexistence of the superconductivity and magnetism in the Ho1-xDyxNi2B2C is studied by using Ginzburg-Landau theory. This material violates the standard do Gennes scaling showing the coexistence and complex interplay of superconducting and magnetic order yielding an anomalous phase diagram. We propose a phenomenological model which includes two magnetic and two superconducting order parameters accounting for the multi-band structure of this material. We describe the magnetic fluctuations and order and demonstrate that they lead to anomalous behavior of the upper critical field. The doping dependence of Tc in Ho1-xDyxNi2B2C showing a reentrance behavior are analyzed yielding a very good agreement with experimental data.

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