• 경영과정보연구
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• 제35권1호
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• pp.189-206
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• 2016

2014년도 회계감사보고서부터 외감법의 개정에 따라 감사보고서에 관한 7조의 2의 외부감사 참여인원 수, 감사내용 및 소요시간 등 외부감사 실시내용을 적은 서류를 첨부하도록 되었다. 본 연구에서는 개정된 외부감사 실시내용을 반영하여 정부출연기관의 용역예정원가계산에 의하여 감사보수를 산정한다. 본 연구에서는 대상기업(전기 적정의견, 직전년도 자산총액 1,000억원, 제조업, 사전의 의뢰인 수임에서 내부통제위험 및 유의적인 감사위험이 없는 것으로 가정한 상장기업)을 국가계약법의 용역원가계산 체계에 따라 인건비, 경비, 일반관리비, 이윤의 4가지 비목을 합계하여 감사보수를 산출한다. 그리고 회계감사의 참여자와 감사투입시간을 확인하기 위하여 Big-4 회계법인에 예정원가 산정 대상기업에 대한 견적을 의뢰하여 계정된 외부감사 실시내용을 적은 서류에 따라 수집한 결과를 이용하였다. 인건비는 2014년 학술연구용역비 인건비기준단가의 참여율 150% 적용, 경비는 한국은행의 기업경영분석(2013년)의 회계법인등의 평균을 사용, 일반관리비는 국가를 당사자로 하는 계약에 관한 법률 시행규칙 7조1항 용역업의 일반관리비율 5%를 적용, 이윤은 국가를 당사자로 하는 계약에 관한 법률 시행규칙 7조2항 용역업의 이윤율 10%가 적용되었다. 이를 적용한 예정원가 계산에 의한 감사보수는 50,617,769원이 산출되었다. 본 연구의 결과가 최적의 적정감사보수는 아니다 할지라도 기준이 없는 기업의 감사보수를 비교할 수 있는 기본 척도로 사용 할 수 있을 것이다. 그리고 이러한 외감법의 개정은 이전의 총 투입 감사시간만을 공시한 것보다 감사인의 독립성과 회계제도의 투명성을 제고할 수 있을 것이다.

• 한국지반신소재학회논문집
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• 제15권3호
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• pp.67-76
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• 2016

교대는 토압을 받는 구조체로 뒤채움의 재질 및 부설방법, 다짐정도, 배수시설 등에 따라 교대에 미치는 영향이 민감한 구조물이다. 하지만 보통 실무에서는 경험치인 내부마찰값을 $30{\sim}35^{\circ}$를 적용하고 있는 실정으로 뒤채움재의 물성치값을 현실에 맞도록 합리적인 값의 설정이 필요하다고 할 수 있다. 본 논문에서는 교대높이 12m로 가정하고 직접기초의 교대를 최소안전율을 기반하여 절 성토 표준단면을 선정하여 내부마찰각의 변화에 따른 외적안정성분석와 부재력 검토하여 공사비를 비교하였다. 그 결과 내부마찰각에 따라 교대단면 축소 등으로 인한 공사비용 절감효과는 약 2.2%~8.4% 감소하였다.

• 한국지역사회생활과학회지
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• 제27권2호
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• pp.281-294
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• 2016

This study was conducted to promote consumer interest in Geothermal Heat Pump (Ground Source Heat Pump, GSHP) and district heating and cooling (District Heating & Cooling, DHC) systems, which are competing with each other in the heating and cooling field. Considering not only the required cost data of energy itself, but also external influence factors, the optimal mix ratio of these two energy systems was studied as follows. The quantitative data of the two energy systems was entered into a database and the non-quantitative factors of external influence were applied in the form of coefficients. Considering both of these factors, the optimal mix ratio of GSHP and DHC systems and minimum Life Cycle Cost (LCC) were obtained using an algorithm model design. The Optimal Energy Mix of GSHP & DHC (OEMGD) algorithm was developed using a software program (Octave 4.0). The numerical result was able to reflect the variety of external influence factors through the OEMGD algorithm. The OEMGD model found that the DHC system is more economical than the GSHP system and was able to represent the optimal energy mix ratio and LCC of mixed energy systems according to changes in the external influences. The OEMGD algorithm could be of help to improve the consumers' experience and rationalize their energy usage.

• Safety and Health at Work
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• 제9권1호
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• pp.115-124
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• 2018

Background: Substantial empirical research has shown conflicting results regarding the influence of organizational external factors on construction risk management, suggesting the necessity to introduce a moderator into the study. The present research confirmed whether rules and regulations matter on the relationships between organizational external factors and construction risk management. Methods: Based on discouragement and organizational control theory, this research examined the effects of organizational external factors and rules and regulations on construction risk management among 238 employees operating in construction companies in Abuja and Lagos, Nigeria. A personally administered questionnaire was used to acquire the data. The data were analyzed using partial least squares structural equation modeling. Results: A significant positive relationship between organizational external factors and construction risk management was asserted. This study also found a significant positive relationship between rules and regulations and construction risk management. As anticipated, rules and regulations were found to moderate the relationship between organizational external factors and construction risk management, with a significant positive result. Similarly, a significant interaction effect was also found between rules and regulations and organizational external factors. Implications of the research from a Nigerian point of view have also been discussed. Conclusion: Political, economy, and technology factors helped the construction companies to reduce the chance of risk occurrence during the construction activities. Rules and regulations also helped to lessen the rate of accidents involving construction workers as well as the duration of the projects. Similarly, the influence of the organizational external factors with rules and regulations on construction risk management has proven that most of the construction companies that implement the aforementioned factors have the chance to deliver their projects within the stipulated time, cost, and qualities, which can be used as a yardstick to measure a good project.

• Steel and Composite Structures
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• 제27권4호
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• pp.453-464
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• 2018

The objective of this study is to devise an alternative strengthening method to the ones available in the literature. So, external steel members were used to enhance both flexural and shear capacities of reinforced concrete (RC) beams having insufficient shear capacity. Two types of RC beams, one without stirrups and one with lacking stirrups, were prepared in the study. These beams were strengthened with external steel clamps devised by the authors and with external longitudinal reinforcements. Although the use of clamps alone didn't have a significant effect on the load carrying capacity of the tested beams, the ductility increased approximately tenfold and the failure behavior changed from brittle to ductile. Although the use of clamps and longitudinal reinforcements together did not significantly increase the ductility of the beams, it approximately doubled their load capacities. The results of the experimental study were compared to the ones obtained from nonlinear finite element analysis (NLFEA) and it was observed that they were compatible. Finally, it can be concluded that the devised method could be applied to structural members as an alternative to methods in application due to lightness, low-cost, easy applicable and reliable.

• The Journal of Asian Finance, Economics and Business
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• 제7권9호
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• pp.283-291
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• 2020

Although the corporate governance plays a crucial role in protecting shareholder wealth, the effect of corporate governance on cost of debt is unclear. On one hand, the corporate governance reduces asymmetric information between corporate and external investor including debtholder leading to a decreasing in cost of debt financing. On the other hand, bondholders require higher rate of return for an improvement corporate governance. Hence, this study aims to investigate the relationship between the mechanism to improve corporate governance namely board effectiveness and the cost of debt in an emerging market. As we aim to explore the relationship between cost of debt and board effectiveness, we select corporation in Thailand as our sample because the businesses in Thailand are major debt-financing. Hence, our sample include listed firm in Stock Exchange of Thailand between 2007 and 2016. Our main findings support the sub-optimal investment hypothesis in that improved board effectiveness is associated with higher cost of borrowing. In addition, we find that the number of board member-board size, the number of board meeting, and the percentage of non-executive on audit committee play are positively associated with the cost of debt financing. Furthermore, we perform two-stage-least square (2SLS) to ensure that our results are far from endogeneity issue.

• 한국산업경영시스템학회:학술대회논문집
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• 한국산업경영시스템학회 2002년도 춘계학술대회
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• pp.1-8
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• 2002

At present, company has to produce a product that consumer like with a competitive price, a good quality, and a fitting time to supply. Process control and qualify control are very important to supply with a product uniformly and inexpensively In this paper, the characteristic of product quality is monitored by control chart during the machining process and construction of quality control cycle is considered to divide into two types in this case that different assignable causes lead to shifts having different magnitudes. Then we are intended to find a process shift magnitude which has economical quality cost policy and are considered to quality cost functions to find a process shift magnitude. Those costs are categorized into the well-known categories of prevention, appraisal, and internal failure and external failure. This paper ends with numerical examples that demonstrate the usefulness of the model.

• 한국생산제조학회지
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• 제21권4호
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• pp.570-574
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• 2012

Spread of household air conditioning system is continued to be increased. Axial fan in the external unit of air conditioning system is for ventilation and air supplying unit, and the related products have been widely adopted as household electronics, automobile engine, big sized blower in factory, tunnel, and subway. In this study, commercial 3-winged propeller fan is modified to shape and modified to 2-winged fan for the airflow increase and cost reduction. Using 3D modelling, the fan shape is modified, and analysis flow is adopted to provide the way to airflow increase and reduce cost while maintaining the same wind capacity.

• 품질경영학회지
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• 제23권2호
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• pp.10-27
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• 1995

This paper illustrates a method of developing a function of quality costs in manufacturing systems. It begins with a discussion of the problem statement of this research. A review of existing literatures related to quality costs and economic design of quality inspection methods are discussed. Next mathematical models that quantify the production cycle time and quality costs are formulated. This paper ends with an example that demonstrates the usefulness of the model and highlights the importance of using a system approach. The main contribution of this work is the more realistic considerations of the four types of quality costs (prevention cost, appraisal cost, internal failure cost, external failure cost) in manufacturing systems.

• Journal of information and communication convergence engineering
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• 제7권3호
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• pp.281-285
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• 2009

Mobile robot has various sensors for describing the external world. The ultrasonic sensor widely applied to the most mobile robot to detect the obstacle and environment owing to low cost, its easy to use. However, ultrasonic sensor has major problems: the uncertainty information of sensor, false readings caused by specular reflection, multi path effect, low angular resolution and sensitivity to changes in temperature and humidity. This paper describes a sensor system for map building of mobile robot. It was made of low cost PSD (Position Sensitive Detector) sensor array and high speed RISC MPU. PSD sensor is cost effective and light weighting but its output signal has many noises. We propose heuristic S/W filter to effectively remove these noises. The developed map building sensor system was equipped on a mobile robot and was compared with ultrasonic sensor through field test.