• 제목/요약/키워드: Adjustment amount

검색결과 221건 처리시간 0.019초

지적재조사 조정금 산정 및 부과 방식의 개선 연구 - 남원시 지적재조사사업지구를 중심으로 - (A Study on the Way to Reduce Cadastral Renovation Business Period through Compensation System Improvement - Centered around the Namwon-si Cadastral Research Area -)

  • 김홍열;민웅기
    • 지적과 국토정보
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    • 제50권2호
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    • pp.53-68
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    • 2020
  • 지적재조사사업은 지적공부의 등록사항을 조사·측량하여 기존의 지적공부를 디지털에 의한 새로운 지적공부로 대체함과 동시에 지적공부의 등록사항이 토지의 실제 현황과 일치하지 아니하는 경우 이를 바로 잡기 위하여 실시하는 국가사업이며 사업기간은 일반적으로 1년 6개월 내지 2년 정도 소요되지만 토지소유자간의 이해관계가 얽혀 복잡한 구조 및 내적 갈등으로 지적재조사 측량을 마치고 조정금 과정에서 발생되는 문제점으로 소요기간이 길어지고 있는 실정이다. 현실경계로 경계를 설정한 이후 토지소유자별로 필지의 면적을 확정하고 지적소관청은 확정된 면적과 지적공부상 면적의 증감에 따라 조정금 산정으로 정산하여 지적재조사사업을 완료하도록 하고 있다. 따라서 조정금과 관련하여 조정금 산정의 시기 및 조정금 산정방법에 대하여 적용한 실증연구를 통하여 합리적인 조정금이 적용될 수 있도록 해결방안을 제시하였다. 개선방법을 통하여 토지소유자와 합의를 최단기간으로 이끌 수 있는 기대효과가 나타났으며 지적재조사사업의 본 취지에 부합하는 현실경계로 설정이 가능하다는 효과도 나타났다. 지적재조사사업과 병행연구를 통하여 표준지 조정금 산정 방법과 조정금 부과방식과 조정금이 부과 되지 않는 경계조정방식의 개선방안을 제시한 본 연구로 지적재조사사업이 2030년까지 완료될 수 있기를 기대한다.

The Amount of Earnings Per Share's Adjustment and Earnings Management

  • Paricheh, Monireh;Mehrazeen, Alireza;Shiri, Mahmoud Mousavi
    • 산경연구논집
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    • 제4권1호
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    • pp.15-21
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    • 2013
  • Purpose - Our goal was to determine whether there is a relationship between actual profits' deviation from the profits expected in earnings per share's adjustment announcements and the degree of apparent earnings management in annual financial statements. Research design, data, and methodology - The samples consisted of 133 companies from ten industries. The companies were selected among those listed in the stock exchange, and their data were examined covering the two-year period from 2008 to 2010. Tests were conducted using a regression model and SPSS statistical software. Results - The findings indicate the following. There is no significantly positive relationship among the last earnings per share's adjustment forecast, the first earnings forecast per share, and earnings management. Moreover, the amount of the latest earnings per share's adjustment forecast relative to its first forecast is not associated with the companies' discretionary accruals items. Finally, the hypothesis that a relationship exists between companies' latest adjustments of their earnings per share and earnings management was tested the results indicate that there is no such relationship. Conclusions - The study's results suggest that the amount of earnings per share's adjustment is not a motivation for earnings management.

아버지의 역할수행과 아동의 사회적 적응과의 관계 (The Relationship between Fathering Practices and Children's Social Adjustment)

  • 윤서영;정옥분
    • 아동학회지
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    • 제20권2호
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    • pp.101-123
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    • 1999
  • Fathering practices were assessed by the modified version of the fathering Practices Scale while children's social adjustment was assessed by the Social Adjustment Scale in this study of 405 first to sixth grade children and their fathers. Fathering practices differed by father's age, education, occupation, amount of time with children, extent of participation in children's school activities, mother's job status, and children's birth order. Children's social adjustment varied by father's education, amount of time with children, and participation in children's school activities. There were correlations among all four factors of children's social adjustment and all eight factors of fathering practices. Father's responsibility for children was the strongest predictor of children's social adjustment.

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경계설정에 따른 지적재조사의 조정금 개선방안 연구 (Improvement of Adjusted Funds according to Border Adjustment Method on Cadastral Reform Project)

  • 유미영;최윤수;최한영;박문재
    • 지적과 국토정보
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    • 제50권2호
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    • pp.117-132
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    • 2020
  • 본 연구에서는 재조사사업이 완료된 세종시 사업지구의 민원 발생 사례를 중심으로 경계 결정방법과 조정금의 전반적인 실태를 분석·평가한 후 지적재조사 조정금 개선방안을 연구하였다. 지적재조사 사업의 조정금 개선방안은 크게 경계조정과 면적허용범위에 따른 개선방안과 제도적인 개선으로 구분하여 제시하였다. 세종시의 경계조정 현황을 분석한 결과 지적재조사 경계조정은 여러 방법으로 경계를 조정하고 있었으며, 이 중에서도 조정이 간단하고 필지를 정형화하는 방법과 도로를 신설하여 맹지 해소를 중심으로 조정이 많이 되고 있음을 알 수 있었다. 이와 같이 경계설정 시 현실경계나 합의경계보다는 소유자와 충분한 협의와 토지소유자의 개인적인 의사를 최대한 반영한 조정경계를 적극적으로 권장하여 효율적이고 합리적인 조정경계를 설정하는 것이 조정금에 관한 분쟁을 최소화할 것으로 판단되었다. 면적허용범위에 따른 개선방안으로는 지적재조사의 결과를 수치데이터로 정확하게 기록 보전하고, 조정금 산정시 공간정보관리법의 면적허용범위 규정 이내일 경우 조정금을 완화 또는 면제해주는 방안의 검토가 필요하다. 마지막으로 조정금과 관련하여 지적재조사 특별법에 토지 소유자에게 본인의 토지를 대상으로 저금리 장기 대출하는 방안을 마련해주어야 하며, 제삼자가 공정하고 객관적으로 가치판단에 의해 산정한 감정평가를 통한 조정금 산정이 필요할 것으로 판단되었다.

런규칙을 사용한 개량된 경계선 수정계획의 설계 (Design of the Modified Bounded Adjustment Scheme with Run Rules)

  • 박창순;정윤준
    • 품질경영학회지
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    • 제32권1호
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    • pp.144-154
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    • 2004
  • The bounded adjustment is known to be more efficient than repeated adjustment when the cost is incurred for engineering process control. The procedure of the bounded adjustment is to adjust the process when the one-step predicted deviation exceeds the adjustment limit by the amount of the prediction. In this paper, two run rules are proposed and studied In order to improve the efficiency of the traditional bounded adjustment procedure. The efficiency is studied in terms of the standardized cost through Monte Carlo simulation when the procedure is operated with and without the run rules. The adjustment procedure operated with run rules turns out to be more robust for changes in the process and cost parameters.

고3생의 인터넷 사용량에 따른 심리, 행동, 대인관계 특성의 차이 (Differences in High-School Students' Psychological, Behavioral, and Interpersonal Characteristics Depending on the Amount of Time Spent on the Internet)

  • 이미리
    • 대한가정학회지
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    • 제44권7호
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    • pp.11-20
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    • 2006
  • This study investigated the purpose of internet usage among high-school seniors and how their psychological, behavioral, and interpersonal adjustment levels were affected by the amount of lime spent on the internet. The subjects were 572 high-school seniors who participated in the first panel of Korean Education Empolyment Panel (KEEP). The participants were divided into 2 groups: low use group using the internet for less than 30 minutes a day and high un group using the internet for more than 3 hours a day. The adjustment levels of these two groups were compared. The findings were as follows. First, the high use group used the internet to enjoy games, whereas the low use group used the internet to seek schoolwork-related information. Second, the high use group had more negative self-concepts and experienced more stress regarding economic hardship than the low use group. Finally, the high use group watched T.V. longer, studied less, and had more experiences of deviant behaviors, such as bullying, smoking, drinking, and sexual relations.

전통가옥거주자들을 대상으로 한 주거조절행위의 이론적 해석 -안동하회마을을 중심으로 한 사례연구- (A Theoretical Understanding of Housing Adjustment As Applied to Residents of Korean Folk Housing -A Case Study of Andong Hahoe Folk Village-)

  • 이도영
    • 한국주거학회논문집
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    • 제15권3호
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    • pp.21-30
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    • 2004
  • The purpose of this study was to examine theoretical underpinnings of housing adjustment as applied to residents of Korean folk housing. On random and voluntary base, 66 households of the Andong Haboe folk village were asked to participate in the present study for a self-administrated questionnaire survey as well as open-ended face-to-face interviews. Some valuable results were obtained as follows. In spite of the legal barrier to change in physical conditions of housing, first, a huge amount of adjustment actually took place in the rural folk village. Satisfying basic amenity or shelter needs turned out to be the basic role of adjustment. Second, the number of adjustment works previously done was not effective anyhow in predicting the level of housing satisfaction. Speare's (1974) satisfaction theory of housing adjustment was largely supported by the present study. Highly dissatisfied residents with their housing were more likely to expect adjustment works of their own. Additionally, age turned out to be the most powerful predictor of housing adjustment. Finally, housing satisfaction was positively correlated with community attachment (Kendall's $\tau$ =.35 ; p 〈 .001). Residents satisfied with their house were more likely to be proud of being a member of community. Overall, though, community attachment was not related anyhow to the willingness of housing adjustment.

런규칙을 사용한 개량된 경계선 수정계획의 설계와 Markov 연쇄의 적용

  • 박창순
    • 한국품질경영학회:학술대회논문집
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    • 한국품질경영학회 2004년도 품질경영모델을 통한 가치 창출
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    • pp.413-418
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    • 2004
  • The bounded adjustment is known to be more efficient than repeated adjustment when the cost is incurred for engineering process control. The procedure of the bounded adjustment is to adjust the process when the one-step predicted deviation exceeds the adjustment limit by the amount of the prediction. In this paper, two run rules are proposed and studied in order to improve the efficiency of the traditional bounded adjustment procedure. The efficiency is studied in terms of the standardized cost through Monte Carlo simulation when the procedure is operated with and without the run rules. The adjustment procedure operated with run rules turns out to be more robust for changes in the process and cost parameters. The Markov chain approach for calculating the properties of the run rules is also studied.

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Big Data Analysis in School Adjustment Factors using Data Mining

  • Ko, Sujeong
    • International journal of advanced smart convergence
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    • 제8권1호
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    • pp.87-97
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    • 2019
  • Data mining technology is applied to various fields because it is a technique for analyzing vast amount of data and finding useful information. In this paper, we propose a big data analysis method that uses Apriori algorithm, which is a data mining technique, to find the related factors that have negative and positive influences on school adjustment. Among Korea Child and Youth Panel Survey(KCYPS), data related to adjustment to school life and data showing parental inclinations were extracted from the data of fourth grade elementary school students, first year middle school students, and high school freshman students, respectively and we have mapped the useful association rules among them. As a result, the factors affecting school adjustment were different according to the timing of the growth process, we were able to find interesting rules by looking for connections between rules. On the other hand, the factors that positively influenced school adjustment were not significantly different from each other, and overall, they were associated with positive variables.

건설공사 중 물가변동에 따른 효율적인 계약금액 조정에 관한 기초 연구 (A Basic Study on Effective Adjustment Method for Construction Escalation/De-Escalation Price)

  • 성주용;김동진;이민재
    • 한국건설관리학회논문집
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    • 제20권3호
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    • pp.3-11
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    • 2019
  • 시설공사는 도로, 철도 등 기간시설과 주거, 사무 공간 등의 다양한 인프라를 구축하는 행위로써 주문제작방식으로 시행되는 산업의 특성 상 대부분 장기간이 소요된다. 장기간에 걸쳐 공사가 진행되는 동안 공사를 구성하는 원재료 가격이 등락이 발생한다. 따라서 공사비 등락 또한 필연적으로 발생하게 된다. 공사비의 등락은 곧 시공사의 이익 및 정부의 예산지출의 효율성에 민감하게 맞물린다. 따라서 요구되는 공사품질 확보와 효율적인 예산지출 위해서는 합리적으로 공사비를 조정하여 적정한 수준의 시공비가 유지되도록 해야 한다. 이러한 문제의 해결을 위한 완충제도가 물가변동으로 인한 계약금액 조정제도(Escalation/De-Escalation)이다. 본 연구에서는 효율적인 계약금액 조정방법의 제안을 위하여 품목조정방식을 기반으로 지수조정방법을 접목한 방법을 제안하였다. 또한, 물가변동 조정과 관련된 국가계약법령 및 계약예규에 반영되지 못한 사항들을 조사하여 법적으로 성문화하도록 제안하였다.