• 제목/요약/키워드: Audit type

검색결과 67건 처리시간 0.026초

국가안전대진단의 문제점과 개선방안 (A Study on Issues and Improvements Plan for National Safety Assessment)

  • 신재헌;김상운
    • 한국재난정보학회 논문집
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    • 제14권3호
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    • pp.334-342
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    • 2018
  • 연구목적: 이 연구는 현재 국가에서 시행하고 있는 국가안전대진단의 문제점을 살펴보고 개선하여 각종 재난에 대응하는 시스템을 개선하기 위한 목적을 가진 연구이다. 연구방법: 연구의 완성을 위하여 국가안전대진단과 관련된 자료를 이용하여 이론적 배경을 구성하였고, 공개되어 있는 국가안전대진단 관련 통계자료 등을 이용하여 문제점을 파악하고 개선방안을 제시하였다. 연구결과: 국가안전대진단은 일상생활 속에 방치되어 있는 각종 재난발생 위험요소들을 제거하기 위하여 2015년부터 중앙정부와, 지방자치단체, 시민들이 협력하여 생활주변의 위험 요소에 대하여 대규모 전수조사를 실시하여 위험요소를 사전에 제거함으로써 대규모 재난을 예방하는데 긍정적인 영향을 끼쳤다. 그러나 타 기관과의 협력문제, 시민들의 신분적 역할의 한계, 보여주기식의 점검으로 인한 비효율적인 활동 등이 문제로 지적되고 있다. 결론: 이 연구에서는 재난안전 관련 기관과의 소통활동 강화, 민간인의 유형별 참여로 인한 효율성 강화, 국가안전대전단에서 사용되는 체크리스트의 현실화로 인한 효율적 활동 등을 제안하였다.

병원의 재무구조에 영향을 미치는 요인 (Factors Affecting the Financial Structure of Hospitals in Korea)

  • 최만규;문옥륜;황인경
    • 보건행정학회지
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    • 제12권2호
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    • pp.43-75
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    • 2002
  • This study focuses on the factors that make the financial structure of hospitals in Korea different, and on recommended courses of action that could be very helpful to hospitals in maintaining a sound financial structure. Data used in this study were collected from 132 hospitals with complete general data of present conditions as well as financial statements. They were chosen from the 174 hospitals that passed the standardization audit undertaken by the Korean Hospital Association from 1996 to 2000 for the purpose of accrediting training hospitals. The dependent variable in this study is financial structure. It consists of liabilities as against total assets (total liabilities to total assets, short-term liabilities to total assets, long-term liabilities to total assets, short-term borrowings to total assets, long-term borrowings to total assets). The independent variables are ownership type, hospital type, location, whether or not a representative is a director of the hospital, the possibility of changing a hospital director, bed size, period of establishment, asset structure, profitability, growth, tax shields, business risk, competition. The factors that appear to have the strongest impact on the liabilities to total assets of all the hospitals sampled are ownership type, hospital type, profitability, tax shields, and business risk. It was found that not-for-profit private hospitals and for-profit private hospitals have more liabilities than public hospitals, and tertiary medical institutions have less liabilities than the secondary general hospitals. Moreover, hospitals earning more at the expense of high business risk have a distinct tendency to lower liabilities. Concerning the current ratio, it was found that factors such as ownership type, hospital type, period of establishment, asset structure, and business risk are the more significant variables. The current ratio of public hospitals is higher than that of both not-for-profit private hospitals and for-profit private hospitals, and the current ratio of tertiary medical institutions is higher than that of general hospitals. As business risk is higher in hospitals compared to other businesses, the current ratio becomes higher; this is because it is assumed that for fear of bankruptcy, hospitals lessen liabilities to total assets. On the other hand, as hospitals become older, the fixed assets to total assets become lower. It is remarkable that in hospitals, the factors affecting liabilities to total assets have an opposite regression coefficient sign against factors affecting current ratio. It brings out the same results borne out by the old financial theories and researches, in which a lot of the liabilities of hospitals are considered as the cause of worsening liquidity. Therefore, it is very important for hospitals to maintain a sound financial structure in order to survive using the rational acquisition and maintenance of capital.

인공신경망 기법을 이용한 터널 붕괴 예측에 관한 기초 연구 (A Basic Study on the Prediction of Collapse of Tunnels Using Artificial Neural Network)

  • 김홍흠;임희대
    • 한국지반공학회논문집
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    • 제32권2호
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    • pp.5-17
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    • 2016
  • 터널에서의 붕괴는 터널 구조물의 특수성 및 예상치 못한 지반조건의 변화로 인해 언제 어디서든 발생될 수 있다. 그로 인한 경제적인 손실과 인명피해를 줄이기 위하여 사고를 미연에 방지하기 위한 방안에 대한 다양한 연구들이 계속 진행되고 있는 실정이다. 본 연구에서는 붕괴예측을 위하여 국내 터널 붕괴 현장 56개소의 시공데이터를 분석하고 인공신경망 기법에 적용할 입력인자를 민감도 분석으로 선정하였다. 또한 인공신경망 모델 설계는 선정된 입력인자로 학습을 수행하고 터널 붕괴 유형 예측에 최적화된 모델을 결정하였다. 이 모델을 이용하여 붕괴가 발생된 총 12개소에 적용성 평가를 실시하여 터널 붕괴 유형 예측 가능성을 검증하였다. 이러한 결과는 터널 시공 현장에서 붕괴 예방을 위한 기초 자료로서 활용 될 수 있을 것이다.

Physicochemical Characteristics of Starches in Rice Cultivars of Diverse Amylose Contents

  • Yoon, Mi-Ra;Chun, A-Reum;Oh, Sea-Kwan;Hong, Ha-Cheol;Choi, Im-Soo;Lee, Jeong-Heui;Cho, Young-Chan;Kim, Yeon-Gyu
    • 한국작물학회지
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    • 제57권3호
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    • pp.226-232
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    • 2012
  • Through the sampling four rice cultivars with differing amylose contents, the relationship between the structural and gelatinization properties of endosperm starches was analyzed. These rice varieties exhibited different chain length distribution ratio within the amylopectin cluster as well as varing amylose levels. The proportion of amylopectin short chains of in Goami cutlivars was higher than the other varieties, whereas the Goami 2 which shows amylose extender mutant properties in the endosperm showed the highest proportion of long chains. In X-ray diffraction analysis of rice starches, the Goami 2 variety displayed a B-type pattern whereas the other varieties were all A-type. Among the cultivars with high and normal rice starch levels, those with the higher amylose contents showed distinctly lower swelling. Goami 2 rice was found to have the highest onset and peak gelatinization temperature from the differential scanning calorimetry results. The four rice cultivars under analysis also showed different rates of hydrolysis by amyloglucosidase. These findings suggest that the composition and chemical structure of the starch content is a major determinant of both the gelatinization and functional properties of rice.

민간병원의 유동성 관련요인 분석 (Liquidity Determinants of Private Hospitals in Korea)

  • 최만규;이윤석;이윤현
    • 보건행정학회지
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    • 제12권4호
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    • pp.1-17
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    • 2002
  • This study was attempted to identify the liquidity trends and determinants of private hospitals in Korea different. Data used in this study were collected from 98 hospitals with complete general data of present conditions as well as financial statements(balance sheets, income statements). They were chosen from hospitals that passed the standardization audit undertaken by the Korean Hospital Association from 1996 to 2000 for the purpose of accrediting training hospitals. The dependent variables in this study were used current ration and quick ratio as a proxy indicator for liquidity. The independent variables were ownership type, hospital type, location, bed size, period of establishment, short-term liabilities to total assets, long-term liabilities to total assets, borrowings to total assets, fixed asset ration, net profit to total assets, operating margin to gross revenue, growth rate of net worth to total assets, total asset turnover, and business risk(volatility of profit). The major findings of this study were as follows. Trends of liquidity(current ratio, quick ratio) had been continuously decreased. Especially, There were very distinct decreasing trends of personal hospitals and less than 300beds, which weakened liquidity. The factors had significant effect on current ratio were short-term debt to total assets(-), fixed asset ratio(-), business risk(+). High short-term debt to total assets, high fixed asset ratio and high business risk significantly decreased in liquidity. The factors that significantly affected on quick ratio were short-term debt to total assets(-), borrowings to total assets(+), fixed asset ratio(-), business risk(+).

국도유출부 안전진단을 위한 시선유도시설의 유형별 기능검토 (A Study on Function of the Delineation System by Pattern for Safety Audit on Road Exit Ramp)

  • 금기정;김홍상;민경태;양계승
    • 한국도로학회논문집
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    • 제8권4호
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    • pp.1-11
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    • 2006
  • 현재 국도개량사업으로 국도의 이동성이 향상되었으나 유출부에 설치된 도로안전시설인 시선유도시설은 일관성 없이 설치되거나 미설치된 경우가 많다. 유출부의 시선유도시설은 유출부의 안전성을 높이는 시설임에도 불구하고 각 유출부마다 서로 다른 유형으로 설치되어 그 기능적 검토가 필요할 것으로 판단하였다. 이에 본 연구에서는 현장조사를 통하여 조사된 시설유형별로 설치기준의 적합성을 검토한 후 운전자 인지특성을 고려한 효과적인 시설유형을 제시하고자 하였다. 이를 위하여 3D-시뮬레이션을 개발하여 보다 객관적인 비교실험을 수행하였다. 시설유형 간 비교변수는 운전자 인지특성을 대변할 수 있는 현저성, 시인성으로 선정하여 시설유형에 대한 각각의 특성실험을 수행하였으며 인지 특성변수로 채택된 시인성의 실험에 대한 피 실험자의 측정오차를 줄이기 위하여 초점기록계(Eye Marker Recorder)를 이용하여 실험함으로서 보다 정량적이고, 객관적인 주시빈도를 측정할 수 있었다. 각각의 측정 변수들에 대한 시설유형 간 유의성을 검증하기 위하여 분산 분석으로 검토하였다. 그 결과 현저성은 시설유형 간 유의미한 차이를 나타냈으며, 유출부를 인지하는데 안전표지, 장애물표적표지, 시선유도등, 시선유도봉이 설치된 시설유형이 가장 유리한 것으로 평가되었다. 또한 시인성의 효과척도로 주시빈도를 측정한 결과 시설유형 간 유의미한 차이를 알 수 있었으며, 현저성과 동일한 시설유형이 설치되었을 때 유출부를 인지하는데 유리한 것으로 평가되었으며 전체적인 결과를 종합하여 볼 때 안전표지, 장애물표적표지, 시선유도등, 시선유도봉의 시설이 가장 유리한 것임을 알 수 있었다.

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흡수선량 측정 시 동종 원통형 이온함에서 이온함 간 변화 (Chamber-to-chamber Variations in the Same Type of a Cylindrical Chamber for the Measurements of Absorbed Doses)

  • 김성훈;허현도;최상현;김혁주;임천일;신동오;최진호
    • 한국의학물리학회지:의학물리
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    • 제21권1호
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    • pp.120-125
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    • 2010
  • 물흡수선량에 기반한 표준 측정법을 사용하여 흡수선량을 측정 시에 여러 요인들이 크건, 작건, 미미하건 간에 선량 측정의 정확성에 영향을 미칠 수 있다. 이온함의 선질 보정 인자(the beam quality correction factor) ${\kappa}_{Q,Q_0}$ 값 또한 그 중 한 요인이 될 수 있다. 본 연구에서는 특정 이온함 유형(PTW30013, PTW, Germany)을 선정하여, 국내에서 사용하고 있는 기관들로부터 9개의 이온함을 수집하였다. 동일한 전위계와 전기선으로 9개 이온함을 국내 이차표준기관으로부터 교정을 받았다. 이렇게 교정받은 이온함들을 사용하여 Siemens ONCOR 장비의 광자 빔 6 MV와 10 MV 그리고 전자 빔 12 MeV에 대해 기준 조건하에서 흡수선량을 측정하였다. 이온함 간 선량 값의 최대 차이는 광자 빔 6 MV의 경우엔 2.4%, 10MV의 경우에 0.8%, 전자 빔 12 MeV의 경우엔 0.8%이었다. 6 MV에서의 큰 차이는 측정 과정에 문제가 없었다면, 동일한 ${\kappa}_{Q,Q_0}$ 값을 모든 이온함에 적용한 게 한 요인이 될 수 있다. 이는 또한 외부 독립검사가 왜 중요한지를 보여 주는 예라 하겠다.

들깨 γ-TMT 형질전환 담배의 색소성분 변화 및 염 스트레스 내성 증가 (Transgenic tobacco with γ-TMT of perilla showed increased salt resistance and altered pigment synthesis)

  • 우희종;성좌경;김정봉;김나영;이시명;신공식;임선형;서석철;김경환;조용구
    • Journal of Plant Biotechnology
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    • 제35권4호
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    • pp.329-335
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    • 2008
  • Tocopherols are essential lipophilic antioxidant in human cells, while little is known about its function in plant tissues. To study the impact of composition and content of tocopherols on stress tolerance, tobacco (Nicotiana tabacum) was transformed with a construct containing a cDNA insert encoding $\gamma$-tocopherol methyltransferase ($\gamma$-TMT/VTE4) from perilla under the control of the cauliflower mosaic virus (CaMV) 35S promoter. The transgenic tobacco was confirmed by PCR and RT-PCR. The total content and composition of tocopherols in the transgenic lines were similar with wild type controls. However, chlorophyll-a and carotenoid content in the transgenic lines were increased by up to 45% (P<0.01) and 39% (P<0.02), respectively. Also, the over-expression of $\gamma$-TMT increased the salt stress tolerance in tobacco plants. These results demonstrate that over-expression of $\gamma$-TMT gene in tocopherol bio-synthetic pathway can increase salt stress tolerance and contents of chlorophyll-a and carotenoid in transgenic tobacco plants.

민간병원의 수익성 관련요인 (Factors Affecting the Profitability of Private Hospitals in Korea)

  • 이윤석;이현실;최만규
    • 한국병원경영학회지
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    • 제9권1호
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    • pp.22-45
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    • 2004
  • This study was performed to identify factors affecting the profitability of private hospitals in Korea different and to make informations that could be very helpful to hospitals in improving profitability. Data used in this study were collected from 112 hospitals with complete general data of present conditions as well as financial statements(balance sheets, income statements). They were chosen from hospitals that passed the standardization audit undertaken by the Korean Hospital Association from 1998 to 2001 for the purpose of accrediting training hospitals. The dependent variables were used operating margin to total assets and operating margin to gross revenues as proxy indicators for profitability. The independent variables were ownership type, location, bed size, period of establishment, debt to total assets, current ratio, fixed ratio, total asset turnover, average length of stay, bed occupancy rate, admission ratio of outpatients, personnel costs per adjusted inpatient, and fiscal years. The factors had significantly positive effect on operating margin to total assets and operating margin to gross revenues were bed size, total asset turnover. And the factors had significantly negative effect on operating margin to total assets and operating margin to gross revenues were period of establishment, debt to total assets, average length of stay, personnel costs per adjusted inpatient. The adjusted $R^2$ of multiple regression equation was 25.2%, 21.4% respectively. It is very important for private hospitals to improve profitability by raising total asset turnover, and reducing debt to total assets, average length of stay, and personnel costs per adjusted inpatient using the rational and efficient business strategy.

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환자군 연구(Case series) 및 점검(Audit) 연구의 수행과 보고;저자를 위한 지침서 (Conducting and reporting case series and audits;author guidelines)

  • 김송이;김상우;이향숙;박히준
    • Korean Journal of Acupuncture
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    • 제24권4호
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    • pp.13-24
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    • 2007
  • Objectives : This article aims to give guidance on the conduct and reporting of case series and audits of acupuncture, based on common problems that have arisen in the past. This type of project, and particularly the prospective case series or pre- post-intervention study, may give valuable evidence of the overall effectiveness of acupuncture-for example in different situations and in different conditions- and provides one step in the research pathway before generating an hypothesis. Results & Discussion : The project should be designed with the aim of reducing bias as much as possible. Careful and detailed planning is essential for the project to produce worthwhile results that readers can evaluate and replicate. Ethical issues should be considered and formal approval may be necessary. The patient group should be recruited systematically and baseline data obtained. The treatment given should be systematic and decisions to change or end treatment made explicit. The outcome should be measured in ways that are known to be reliable and valid. Musculoskeletal problems can be evaluated with scales for pain and confirmed by measuring one other symptom such as stiffness or one other aspect such as bothersomeness. Global change scores also provide supporting information, and the MYMOP (Measure Yourself Medical Outcome Profile) measure is popular when patients with different conditions are included. The design of questionnaires for beliefs and attitudes is a specialised area that should not be attempted without expert help. Adverse events should also be recorded. Analysis of the data and the best way of summarising and presenting the results are also discussed.

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