• 통상정보연구
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• 제16권1호
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• pp.247-269
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• 2014

무역거래에 있어 화환신용장은 수입업자에 대한 신용도와 구매대금 지급의 보장기능으로 가장 많이 사용되는 결제수단이었다. 그러나 실무에서 절차상의 복잡성, 수익자가 개설은행에 대금지급을 청구하기 위해서는 신용장에 지정된 서류를 반드시 구비해야 하는데 요구되는 필수서류와 부가서류들의 준비과정과 비용 및 신용장 요구조건과의 일치에 상당한 복잡성이 존재해왔다. 이로 인해 대금결제과정의 시간적 비용적인 측면이 문제점으로 제기되어 왔다. 이러한 기존의 무역거래 절차상 지연 등에서 오는 문제점 등을 거래비용측면에서 전자신용장을 활용함으로써 개선하고자 하는 인식이 요구되는 것이다. 본 연구는 거래비용측면에서 발생할 수 있는 시간적 비용적인 측면을 극복할 수 있는 방안으로서 전자신용장을 활용하는 전략을 제시하는데 있다. 이를 위하여 기존 신용장과 전자신용장의 문제점 파악과 거래비용측면에서의 활용전략을 제시하고자 한다.

• 한국건설관리학회논문집
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• 제9권6호
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• pp.216-224
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• 2008

최근 들어 선진국에서는 LCC에 대한 평가 제도를 활발히 활용 중에 있고, 우리나라는 생애주기비용을 절감하기 위하여 그 제도를 신규로 도입하고 있다. 그리고 새로운 정부공사 발주방식인 “기술제안형 입찰방식” 도입에 따라 시설물의 LCC 평가가 필요하게 되었다. 현재 우리나라는 BTL과 턴키 프로젝트에서 LCC를 평가하고 있으나 평가요소와 기준이 불명확하여 평가에 어려움을 겪고 있고, BTL과 턴키를 제외한 공공건설사업은 LCC 평가가 이루어지지 않고 있는 실정이다. 따라서 본 연구에서는 LCC를 체계적이고 객관적인 평가를 위한 평가기준 및 활용방안을 제시하고자 한다. LCC 평가기준을 도출을 위한 연구방법 및 주요결과는 다음과 같다. (1) 기존의 평가기준을 분석하여 평가기준의 필요성 및 문제점을 파악하고, (2) 보고서분석 및 설문조사를 통하여 LCC 평가기준을 도출하였고, (3) 실무에서 합리적으로 활용할 수 있도록 활용방안 및 평가방법을 제시하였다.

• 한국중재학회지:중재연구
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• 제24권2호
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• pp.137-160
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• 2014

These days, in line with the increase of opportunities in our country's firms to do transaction, large-scale M&A and investment with foreign firms incorporating arbitration clauses in the contracts have become general practice. Recently, Singapore has come to the fore as a place of arbitration and, particularly, Singapore International Arbitration Center (SIAC) was assessed as the favored international arbitration institution uniquely in Asia at the 2010 International Arbitration Survey: Choices in International Arbitration, along with the ICC, LCIA, and AAA/ICDR. Therefore, the country's firms need to understand properly the international arbitration procedure of Singapore. This study examines the international arbitration system of Singapore, focusing on the arbitration procedure of the SIAC. The Center revised arbitration rules twice in 2010 and 2013, and established the Court of Arbitration of SIAC in April 2013 for the first time in Asia in pursuit of stricter neutrality and promptness. It further seeks to run the arbitration procedure fairly by selecting a third country's people as an arbitrator, while its arbitration expenses are cheaper than those of the ICC. The study believes that for the country's international arbitration institutions such as the KCAB to jump forward as a world-class international arbitration institution, the Korean government should render positive support to them, learning from Singapore which does not spare any political and financial assistance to cultivate international arbitration institutions. On the other hand, KCAB should also try hard to improve in the aspects of neutrality, fairness, and promptness and to be selected as a trustworthy international arbitration institution by firms in Asian countries.

• 치과방사선
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• 제28권2호
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• pp.363-385
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• 1998

In orthodontics and orthognathic surgery. cephalogram has been routine practice in diagnosis and treatment evaluation of craniofacial deformity. But its inherent distortion of actual length and angles during projecting three dimensional object to two dimensional plane might cause errors in quantitative analysis of shape and size. Therefore, it is desirable that three dimensional object is diagnosed and evaluated three dimensionally and three dimensional CT image is best for three dimensional analysis. Development of clinic necessitates evaluation of result of treatment and comparison before and after surgery. It is desirable that patient that was diagnosed and planned by three dimensional computed tomography before surgery is evaluated by three dimensional computed tomography after surgery. too. But Because there is no standardized normal values in three dimension now and three dimensional Computed Tomography needs expensive equipments and because of its expenses and amount of exposure to radiation. limitations still remain to be solved in its application to routine practice. If postoperative three dimensional image is constructed by pre and postoperative lateral and postero-anterior cephalograms and preoperative three dimensional computed tomogram. pre and postoperative image will be compared and evaluated three dimensionally without three dimensional computed tomography after surgery and that will contribute to standardize normal values in three dimension. This study introduced new method that computer-simulated three dimensional image was constructed by preoperative three dimensional computed tomogram and pre and postoperative lateral and postero-anterior cephalograms. and for validation of new method. in four cases of dry skull that position of mandible was displaced and four patients of orthognathic surgery. computer-simulated three dimensional image and actual postoperative three dimensional image were compared. The results were as follows. 1. In four cases of dry skull that position of mandible was displaced. range of displacement between computer-simulated three dimensional images and actual postoperative three dimensional images in co-ordinates values was from -1.8 mm to 1.8 mm and 94％ in displacement of all co-ordinates values was from -1.0 mm to 1.0 mm and no significant difference between computer-simulated three dimensional images and actual postoperative three dimensional images was noticed(p>0.05). 2. In four cases of orthognathic surgery patients, range of displacement between computer­simulated three dimensional images and actual postoperative three dimensional images in coordinates values was from -6.7 mm to 7.7 mm and 90％ in displacement of all co-ordinates values was from -4.0 to 4.0 mm and no significant difference between computer-simulated three dimensional images and actual postoperative three dimensional images was noticed(p>0.05). Conclusively. computer-simulated three dimensional image was constructed by preoperative three dimensional computed tomogram and pre and postoperative lateral and postero-anterior cephalograms. Therefore. potentiality that can construct postoperative three dimensional image without three dimensional computed tomography after surgery was presented.

• 산학경영연구
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• 제11권
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• pp.295-317
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• 1998

환경회계는 환경비용을 식별하고 측정하여 기업의 이해관계자들에게 제공하는 것이다. 따라서 본 연구의 목적은 첫째, 환경비용의 측정방법과 인식기준을 고찰하고 둘째, 환경비용의 공시방안을 제시하는 것이다. 본 연구는 국내외 관련문헌과 연구논문을 중심으로 한 문헌조사방법을 이용한 이론적 연구이다. 본 연구의 주요결과는 다음과 같다. 첫째, 환경비용은 발생원천과 기능 및 형태를 고려하면 환경오염 비용과 환경보전비용으로 크게 구분할 수 있다. 둘째, 환경비용의 측정방법은 다양하지만 거의 주관적이고 자의적인 것이어서 환경비용의 정확한 측정은 아직까지 어려운 실정이다. 셋째, 환경비용의 인식은 발생주의 원칙에 따라 전기오류수정손익으로, 당기비용 또는 손실로, 차기로 이연하여 자본화한다. 넷째, 환경비용의 공시는 재무제표확대모형, 절충적 모형, 독자적 보고모형 등이 있으나 단기적으로 전통회계의 틀 속에 계정을 추가하거나 보충명세서로 환경관련정보를 공시하는 재무제표의 확대모형이 적용하기 쉽다. 본 연구의 내용은 우리나라의 환경비용회계처리기준의 제정에 공헌할 것으로 기대된다.

• 교육녹색환경연구
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• 제6권2호
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• pp.66-90
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• 2007

The purpose of this study is to measure and analyze primary causes of indoor air pollution, including carbon dioxide, minute dust, and total volatile organic compounds, for each room before the beginning of a class through the time of discharge after the end of the class in general classrooms, computer rooms, and science rooms of three newly-established schools that opened in 2006, examine properties of indoor air environment in each room by educational activities at school, and determine effective management schemes; the results of this study can be summarized as follows: 1) As for implications for each item found in the mean for each place, since minute dust (PM10) was more likely to occur in time slots full of students' activities, such as a traveling class and a recess, than in the middle of a class and could be expected fully, it is necessary to make a scheme for cleaning in order to reduce minute dust within a room, for example, by usually using a vacuum cleaner indoors. 2) While carbon dioxide was expected to vary with the differences in the amount of breath between higher-graders and lower-graders in a general classroom but showed insignificant difference by grades, showing differences in pollution by four times at a maximum according to the opening of a window as expected, it is necessary to implement artificial or natural ventilation and take a positive measure, for example, by presenting a concrete ventilation scheme, in order to improve indoor air pollution at a room practice. 3) Total volatile organic compounds were found to exceed the standard by more than twice in general classrooms, science rooms, and computer rooms of the schools because of building materials, furnitures including desks and chairs, panels and boards for environment beautification, and items which could be detected even from students' clothes; while a field directly-reading tool was used, obtaining high reliability for the results, it is necessary to apply an analytical method based on process test separately for actual correct measurement if a significantly great amount of total volatile organic compounds appear as compared with other schools due to measuring expenses and consecutive measurements. 4) Since formaldehyde (HCHO) was generally found to exceed the standard in general classrooms, science rooms, and computer rooms, it is necessary to establish and operate a ventilator during a class in a computer room which requires airtightness and a science room in which an organic compound should be used for a class.

• 한국산림과학회지
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• 제98권4호
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• pp.426-434
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• 2009

본 연구는 우드칩과 우드펠릿의 전과정평가에 의한 각 공정별 비용 정보를 취합하여 최적 공정을 도출하고, 생산자 입장에서의 이윤과 소비자 입장에서의 효율성을 비교하고자 수행되었다. 비용은 기회비용에 준거하여 적용하였다. 분석 결과, 우드칩이 우드펠릿보다 생산비용이 저렴했고, 우드칩 생산비용이 가장 저렴한 공정은 현장에서 파쇄하여 소비처로 판매하는 공정으로 나타났다. 우드펠릿의 경우에는 현장에서 수집한 산물을 펠릿공장으로 운송하여 펠릿타이징하는 공정의 생산비용이 가장 낮게 나타났다. 판매수입에서 비용을 뺀 이윤은 우드칩이 우드펠릿보다 약간 더 높게 나타났다. 가격 대비 동일한 발열량을 얻기 위한 조건은 우드펠릿의 가격이 우드칩의 그것보다 약 1.27배일 때이다. 현실적으로 우드칩은 생산자 입장에서의 파쇄 현장이 분산됨에 따른 파쇄기 이동비용의 증가, 그리고 현장 주변에 소비처가 없음에 따른 저장비용의 증가 가능성이 높을 뿐만 아니라 이용자 입장에서의 부피가 큰 연료 저장 시설, 연료 보충에 따른 추가적인 노동 발생, 우드펠릿보다 더 많은 양의 재 발생으로 인한 잦은 처리, 우드칩의 자체 습기로 인한 하절기 부패의 가능성, 동절기 결빙 등의 불편함이 있다.

• 융합정보논문지
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• 제12권3호
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• pp.186-192
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• 2022

본 연구는 U대학교 LINC+ 사업을 통한 교육과정 개발 및 교육환경 개선이 직무교육훈련에 미치는 영향을 확인하고자 협약산업체 110곳을 대상으로 조사하였다. 연구결과, 핵심역량과 직무역량은 현장실습과 교육환경에서 각 5.73점으로 나타났고, 직무성과는 OJT 5.58점, 교육환경이 5.74점으로 유의하였다(p<0.05). 교육과정의 적합성 및 교육환경과 채용성과의 관련성은 OJT 5.73점, 교육훈련기간에서 현장실습 5.74점, 교육환경 5.79점, 직무재교육/교육훈련비에서는 OJT 5.73점, 교육환경 5.79점으로 유의하였다(p<0.05). 또, 산업체 응답자의 86.3%에서 LINC+사업 교육과정 이수학생에서 1~6개월 직무기간이 단축되었고, 신입사원 교육비가 절감되었다고 응답하였다. 따라서, U대학교 LINC+사업은 산업체의 요구를 반영한 교육과정 운영과 산업체 현장과 동일한 교육환경 개선으로 직무적응기간 단축과 신입사원 교육비 절감효과를 확인할 수 있었다.

• 대한간호학회지
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• 제30권4호
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• pp.982-994
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• 2000

This study was designed to develop a program for unemployed matriarchs and show if the program affected their view on the meaning in life. The subjects were women registered in an occupational training program for unemployed matriarchs, which is being practiced in the 'Working Women Center' located in Busan. The researchers selected 44 persons from the group who agreed to our program. This study was done from the 10th of March, 1999 to the 9th of October. The researchers used the measurement tools, The Purpose in Life, Self-esteem, Hope and Meaning in Life which was composed of 63 items developed by them. Their Cronbach's alpha were .88, .79, .76 and .95. The researchers analyzed the data with frequency, percentage, Mean, S.D, Wilcoxon signed ranks test which were deduced from SPSS 10.0 WIN program. The results of this study were as follows: 1) The program is composed of 'becoming intimate', 'open-minded', 'exploration on self', 'relax of repressed emotion', 'self- acceptance', 'establishing the life-goal', 'enrichment of human relationship' and closing. It took 20 hours for this program to come into practice. 2) According to the analysis of the general traits of all subjects, average age was 39.36. High school graduates were 86%, college graduates were 14% and divorce were 57%, bereavement were 18%, and the rest were 25%. 3) The result of 1st progam showed self-esteem during the program was high. 4) The result of 2nd progam showed self-esteem during the program was high. 5) The result of 3rd progam showed the sum scores of meaning in life, creative meaning, and attitudinal meaning during the program was high. 6) The result of 4th progam showed the sum scores of meaning in life and creative meaning during the program was high. On the viewpoint of above results, we convinced that 'a program for unemployed matriarch is effective to establish a stronger meaning in life. Therefore, it is demanded that support for unemployed matriarchs should not only be economic help such as technical training and help of living expenses, but also psychological, professional and systematic support.

• Journal of Nutrition and Health
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• 제30권6호
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• pp.704-714
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• 1997

The purpose of this survey was to investigate the operation and the environment of foodservice in elementary schools nationwide. A questionnaire about foodservice management to practice and foodservice operation was mailed to dietitians of each school . Of the 1, 416 schools that participated in this survey, 388 schools were selected for analysis. The main results of this study are as follows. More schools in small cities . Education levels of dietitians were significantly different from area to area. Mean total length of employment for dietitians at school foodservice was 4.7 years and varied significantly by area and the type of foodservice system. Foodservice has been operated for 2-5 years in most of schools. Schools in large cities served more people than those in small cities and rural areas. Also , schools adapting conventional foodservice system served more people than those adapting commissary or joint management system. Foodservice expense also veried significantly by area and foodservice systems. Mean foodservice expense per meal were significantly higher in schools adapting commissary system than those adapting other systems. Most schools employed dietitians, cooks, and assistant cooks, but not engineers not drivers. Mothers of students were working voluntarily. The degree of participation by mothers in cooking , serving , and cleaning was higher in schools of small cities and rural areas than those in large cities, in schools adapting commissary or joint management system than those adapting conventional system. Education and training ranked as personnel management had one of the hardest tasks. Education and training of employees were also difficult for dietitians, especially in commissary or joint management systems. Percentage of schools having separate lunchroom was higher in small cities rural areas than in large cities, in joint management or commissary system than conventional system. Most difficult matters in serving was the portion control. Over 40% of schools did not use standard recipes. Menu cycles were shorter in schools in small cities and rural areas which adapted the joint management system than area other schools. Except refrigerators, thermos , display racks, sterilizers, sinks, worktables, and table, all other equipment were insufficient in most of schools. More than half of the schools didn't have rice cookers, flatware racks, and distributing carts which are stated plainly in detailed enforcement regulations for school foodservice. Cooking equipments were described as the most needed by dietians. According to the results of this survey, many and urgent problems need to be addressed improve the quality of school foodservice . Lunchroom setups, effective personnel management and expenses, recipes standardization, serving size control and regular checking and repairing of equipments are all problems to be addressed.