• 제목/요약/키워드: Audit Standard

검색결과 91건 처리시간 0.022초

환경회계(環境會計)와 Accountability (The Study about The Relation of Environmental Accounting and Accountability)

  • 박이봉
    • 경영과정보연구
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    • 제10권
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    • pp.95-115
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    • 2002
  • E.U(Europe Union) and I.S.O(International Standard Organization) have promoted environmental problems from an individual enterprise level to international level. E.U have practiced E.M.A.S(Environment Management Audit Scheme), they have explained environmental information to local residents by an environmental statement and they have introduced verification system by identification person. One year later, I.S.O have published ISO 14000 series by environmental audit in 1996. Modem enterprise must go well with profitability and sociality. Environmental accounting was appeared in order to agree with profitability and sociality. Environmental accounting is to solve environmental problems, to protect natural resources, to measure effect of environment, and to transmit information of environment. Accountability's theory must be based social fairness and systemic legality. We need the accountability in order to system of Environmental accounting. But the conception of environmental accounting and accountability are not defined in our country. Therefore the purpose of this study is to established the relation of environmental accounting and accountability.

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회전익기 다품종부품 개발을 위한 형상관리 체계 (Configuration Management System for Rotorcraft Multi-Component Developement)

  • 김현기;김학범;김성찬
    • 한국항공운항학회지
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    • 제20권3호
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    • pp.35-43
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    • 2012
  • Medium size rotorcraft consist of approximately 5,000 key components. The components must satisfy the target weight and performance requirement through optimization. Therefore a rotorcraft component has approximately 100 times higher unit cost for mass production than the equivalent of an automobile's, along with huge development cost. Configuration management consists of four main parts : configuration identification, configuration control, configuration audit, and data management. In development programme, configuration management is one of the methods to save development cost, and setting a well-structured configuration management system according to the Military Standard is an important factor in success of the programme. The paper proposes a configuration management system suitable for development of various multi-use components development and presents that the configuration management was performed successfully during dual-use component development programme using the established system.

Usefulness of the Alcohol Use Disorders Identification Test-Korean Revised Version in Screening for Diagnostic and Statistical Manual of Mental Disorders 5th Edition Alcohol Use Disorder among College Students

  • Kim, Sun-Jin;Kim, Jong-Sung;Kim, Sung-Soo;Jung, Jin-Kyu;Yoon, Seok-Joon;Lee, Jung-Yoon;Kim, Ji-Han
    • 가정의학회지
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    • 제39권6호
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    • pp.333-339
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    • 2018
  • Background: There is a distinction in alcohol consumption behavior between adults and college students. This study aims to verify the usability and the optimal cutoff point of Alcohol Use Disorders Identification Test-Korean revised version (AUDIT-KR) for screening alcohol use disorder in college students when the diagnostic and statistical manual of mental disorders (DSM), 5th edition diagnostic criteria is applied. Methods: A total of 922 college students living in Daejeon were enrolled and divided into two groups based on how many items they corresponded to among DSM-5 alcohol use disorder diagnostic criteria: those who corresponded to ${\geq}2$ of the 11 items were classified into the patient group (107 males, 89 females) while the others into the control group (311 males, 415 females). The participants were evaluated using AUDIT-KR to find the optimal cutoff point for screening alcohol use disorder, sensitivity, and specificity. Results: The mean${\pm}$standard deviation scores in the AUDIT-KR were $12.76{\pm}7.27$, $10.72{\pm}4.62$ for males and females, respectively, in the patient group. In contrast, in the control group the scores were $6.26{\pm}5.23$ and $3.95{\pm}3.59$ in males and females, respectively. The area under the receiver operating characteristic curve (95% confidence interval) regarding alcohol use disorder screening by AUDIT-KR was 0.768 (0.715-0.821) and 0.883 (0.848-0.919) for males and females, respectively. The optimal cutoff point of alcohol use disorder for males was >9, sensitivity 64.49%, and specificity 76.85%. The optimal cutoff point for females was >6, sensitivity 82.02%, and specificity 80.48%. Conclusion: This study suggested that AUDIT-KR can be used as a screening tool for alcohol use disorder in groups of college students when DSM-5 diagnosis criteria are applied.

한국동남지역 제조산업의 ISO 14001 : 2004 환경경영시스템의 운용평가 (Operation Assessment of ISO 14001 : 2004 Environmental Management System in Manufacturing Industry of Southeastern Korea)

  • 박동준;강병환;김호균
    • 산업경영시스템학회지
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    • 제37권2호
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    • pp.43-54
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    • 2014
  • Environmental pollution including air, land, and water has become one of the most critical issues in global interest. The damages due to environmental pollution lead to serious disasters. Nations have realized the importance of environment protection and have been starting to force organizations to implement environmental management system (EMS) as way of protecting environment. ISO 14001 requirements that are the most popular standard as EMS have been developed to support continuous improvement to environment management. It has been revised once since publication and ISO 14001 : 2004 version is currently available. Organizations globally started to acquire the certificate of EMS to observe environment related laws, accept customers' and stakeholders' request, increase market share, and fulfill implementation motives. This article examines the audit data that were collected for several years from manufacturing companies including shipbuilding, machinery, metal, automobiles, and chemical companies in southeastern Korea on the basis of ISO 14001 : 2004 requirements. The audit data were classified into minor nonconformities based on factors such as business size, business type, and EMS implementation period. We conduct hypotheses test using statistical methods in order to see if there are any significant differences based on the factors. We draw conclusions for the results of hypotheses test and address the necessities of energy, greenhouse gas, green management, and continuous improvement to enhance the efficiency of EMS implementation.

감사 추적 시스템 설계 및 구현을 통한 안전한 QoS 빌링 시스템 (Secure QoS Billing System Using Audit Trail Subsystem Design & Implementation)

  • 박우출;김정녀;이병호
    • 정보처리학회논문지C
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    • 제8C권5호
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    • pp.597-606
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    • 2001
  • 본 논문에서는 VoIP나 멀티미디어 서비스와 같은 실시간 트래픽을 위하여, IETF에서 인터넷 QoS 제공 방안으로 제시된 IntServ와 DiffServ 혼합 모델을 사용해서 Delay Sensitive 트래픽과 넓은 대역폭을 가지는 QoS 서비스를 제공하였다. 제안한 QoS 서비스를 Best, Good, Default 서비스로 정의하고, 제안된 IntServ와 DiffServ의 혼합 모델을 사용한 End-to-End QoS의 3가지 서비스 모델을 시뮬레이션을 통하여 성능을 분석하였다. 제안된 QoS 모델에 따른 서비스 요금 지불을 위하여 RADIUS 프로토콜의 Accounting, Authentication, Authorization (AAA) 기능을 이용한 IntServ와 DiffServ의 혼합 모델을 사용한 빌링시스템을 제안하였다. 안전한 빌링 시스템에서는 RADIUS 프로토콜의 감사 추적 기능을 강화하기 위하여, IEEE POSIX.1E 표준안에 의한 감사 추적 시스템을 설계 및 구현하였다.

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BMS 인증기준에 따른 구조용 CFRP 개발 (Development of Structural CFRP according to BMS Certification Standard)

  • 강병윤;손창석;문창권;남기우;김윤해
    • 한국해양공학회지
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    • 제23권2호
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    • pp.92-97
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    • 2009
  • In order to export aircraft components or substructures, it is necessary to get a certification from the main company for the components or an airworthiness certification from the FAA. In Korea, those processes are performed by a small number of private companies for aircraft components. However, airworthiness certification has never been done in the company. To export an assembled aircraft, whether small or large, it is obligatory to get a certification for the aircraft being exported. Currently, the Korean government is trying to get BASA agreement in a few years. For a mid-size company, it is easier to get the NADCAP audit process for the supply of aircraft components to the main company. In this paper, the overall process of aircraft certification is discussed and airworthiness certification is treated for export aircraft. Moreover, the NADCAP audit process is described in detail by introducing example parts made of composite material. This detailed process would be very helpful to a small or mid-size company that wants to develop and deliver aircraft components to foreign companies.

SE 툴을 이용한 도시철도 표준사양 형상관리 방안 연구 (Study of Configuration Management for City Train Standard Specifications using SE Tool)

  • 이우동
    • 대한전기학회:학술대회논문집
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    • 대한전기학회 2006년도 제37회 하계학술대회 논문집 B
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    • pp.1095-1096
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    • 2006
  • Configuration management plays a key role in systems engineering process for any project from earlier stage of development. It consists of five major activities, ie., configuration management planing, configuration identification, configuration control, configuration status accounting and configuration verification and audit, and is essential to control system design development and operation throughout entire life cycle of the system development. And it is directly associated with other part of systems engineering management, ie., technical data management which provides traceability of important decisions and changes during development. In this paper, we describe how to apply CASE(Computer-aided Systems Engineering) tool-Cradle for the configuration management to achieve effectiveness of City Train Standard Specification Management process.

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식품의약품안전청의 치료방사선 선량보증과 측정불확도 (KFDA TLD Dose Quality Audit and Measurement Uncertainty)

  • 정희교;이현구;김귀야;양현규;임천일
    • 한국의학물리학회:학술대회논문집
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    • 한국의학물리학회 2004년도 제29회 추계학술대회 발표논문집
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    • pp.153-156
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    • 2004
  • 식품의약품안전청은 1978년 12월 방사선 분야의 국가교정검사기관으로 지정되어 현재까지 Co-60선원을 이용 치료준위 방사선측정기에 대한 교정을 수행하고 있다. 식약청의 에어커마와 물 흡수선량 측정값은 국제도량형국(BIPM)과 측정소급성을 유지하고 있으며, 교정계수의 확장불확도는 0.9 %(k=2)이다. 식약청에서는 외부방사선에 대한 선량보증의 일환으로 1999년 전리함을 이용하여 방사선치료기관의 선량측정을 수행하였으며, 2002년부터 열형광선량계(TLD)를 이용한 선량측정체계를 확립 ${\cdot}$ 운영하고 있다. TLD 판독에 대한 측정불확도는 1.6 %(k=1)이며, 측정불확도를 감안하여 선량보증의 허용한계를 ${\pm}$ 5 %로 설정하였다. TLD 판독값을 선량으로 전환하는 과정에서 선질, 비선형성, 홀더사용 등의 영향을 보정하기 위한 보정정수를 사용하였다. 2003년도 치료방사선 선량보증사업에는 53개 기관(71개 선질)이 참여하였다. 선량보증 결과 71개 선질 중63개 선질(89 %)이 1차 측정에서 허용한계를 만족하였다. 허용한계 초과기관에 대해서는 재측정을 수행하였고, 그 결과 모두 허용한계 이내의 값을 나타냄을 확인하였다.

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Problems of Shariah Governance Framework and Different Bodies: An Empirical Investigation of Islamic Banks in Bangladesh

  • ALAM, Md. Kausar;MUSTAFA, Hasri;UDDIN, Md. Salah;ISLAM, Md. Jahirul;MOHUA, Marjea Jannat;HASSAN, Md. Farjin
    • The Journal of Asian Finance, Economics and Business
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    • 제7권3호
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    • pp.265-276
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    • 2020
  • The study aims to explore the problems of the existing Shariah Governance Framework (SGF) and its concerned authorities in the context of Bangladesh. Thus, according to responses from 17 respondents, this study outlines that Bangladesh has an absence of a shortage of experts, experienced, knowledgeable, and qualified Shariah people at all levels (i.e., the central bank, Islamic banks, Shariah Supervisory Boards (SSBs), and regulators). Therefore, Bangladesh does not have a separate Islamic banking act, Shariah audit firm, Shariah index institutions, and comprehensive SGF. The existing guideline has a limitation concerning its comprehensiveness, accountability, responsibility, and structure of SSBs. Islamic banks do not follow the instruction of the central bank in the formation of SSBs. As a result, there is an absence of competent and qualified SSB, which also results in the functions of Shariah departments as well as Shariah applications. Usually, the Board of Directors (BOD), management, executives, customers, and the public also have the conceptual gap about Islamic banks, SGF, and banking system compared to the regular prayers, faith, and belief. Concisely, Bangladesh requisites a comprehensive SGF, Islamic banking act, a standard accounting system, and a robust Shariah audit system for the overall development of Islamic banks and SGF.

국방품질경영시스템 성공요인의 탐색 (An Exploratory Study on the Success Factors of Defence Quality Management System)

  • 박종훈;이상천
    • 산업경영시스템학회지
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    • 제41권4호
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    • pp.160-170
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    • 2018
  • This paper is an exploratory study on the success factors of Defence Quality Management System (DQMS) which is the certification system granted by the military for improving the quality of munitions. DQMS is established by adding military requirements to the ISO standard, thus, we especially focus on the additional requirements to figure out success key factors of DQMS certification. The 51 additional requirements of Korean Defense Specification (KDS) are empirically investigated from 67 companies that acquired DQMS certification. Firstly, we conduct an independent t-tests on 51 additional requirements of KDS 0050-900-3 to determine if there is a difference between an easily certified company and a hard-to-certify company, and obtain 8 requirements such as 'Internal propagation of performance', 'Preparation of documented work instructions', 'Work instructions in the workplace', 'Documentation of equipment management', 'Inventory management', 'Packaging and identification', 'Guarantee of access to internal audit result for customers', 'Notification to the customer for improper product.' Secondly, we carry out an factor analysis to the 51 additional requirements for classification, and figure out that 4 requirements among the 8 requirements above mentioned are grouped together in the same factor. The 4 requirements are 'Preparation of documented work instructions', 'Work instructions in the workplace', 'Packaging and identification', and 'Guarantee of access to internal audit result for customers.' The result of this paper will provide useful information to the company preparing for DQMS.