• Title/Summary/Keyword: External supervision

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A Study on An Improvement Scheme of the External Auditing System by Enforcing K-IFRS (K-IFRS 시행에 따른 우리나라 외부회계감사제도 개선방안 연구)

  • Choi, Rack-In
    • Journal of the Korea Society of Computer and Information
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    • v.19 no.12
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    • pp.339-348
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    • 2014
  • This study searches an improvement scheme of auditing on international financial environment since enforcing IFRS in order to secure transparency and reliability in corporate accounting and credibility in external audit from 2011 K-IFRS. As improvement schemes for the issue of the audit on K-GAAP are: First, the guarantee of the auditor's qualities of duties and talents about the lack of accountability and awareness and independence of auditor are needed. Secondly, the free acceptance or certified public accountant is adopted. Third, the non-Executive Director shall be granted. Fourth, the external auditor CPA and Auditor's remuneration should be increased. Fifth, the auditor's shares shall be limited. Sixth, the external audit to supervise and the ratio of supervision should increase. Finally, the foreign corporation for the time being limited to increase our competitiveness.

Computer Vision-based Automated Adhesive Quality Inspection Model of Exterior Insulation and Finishing System (컴퓨터 비전 기반 외단열 공사의 접착제 도포품질 감리 자동화 모델)

  • Yoon, Sebeen;Kang, Mingyun;Jang, Hyounseung;Kim, Taehoon
    • Journal of the Korea Institute of Building Construction
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    • v.23 no.2
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    • pp.165-173
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    • 2023
  • This research proposed a model for automatically monitoring the quality of insulation adhesive application in external insulation construction. Upon case implementation, the area segmentation model demonstrated a 92.3% accuracy, while the area and distance calculation accuracies of the proposed model were 98.8% and 96.7%, respectively. These findings suggest that the model can effectively prevent the most common insulation defect, insulation failure, while simultaneously minimizing the need for on-site supervisory personnel during external insulation construction. This, in turn, contributes to the enhancement of the external insulation system. Moving forward, we plan to gather construction images of various external insulation methods to refine the image segmentation model's performance and develop a model capable of automatically monitoring scenarios with a considerable number of insulation materials in the image.

Validity and Reliability of an Inertial Measurement Unit-Based 3D Angular Measurement of Shoulder Joint Motion

  • Yoon, Tae-Lim
    • The Journal of Korean Physical Therapy
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    • v.29 no.3
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    • pp.145-151
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    • 2017
  • Purpose: The purpose of this study was to investigate the validity and reliability of the measurement of shoulder joint motions using an inertial measurement unit (IMU). Methods: For this study, 33 participants (32 females and 1 male) were recruited. The subjects were passively positioned with the shoulder placed at specific angles using a goniometer (shoulder flexion $0^{\circ}-170^{\circ}$, abduction $0^{\circ}-170^{\circ}$, external rotation $0^{\circ}-90^{\circ}$, and internal rotation $0^{\circ}-60^{\circ}$ angles). Kinematic data on the shoulder joints were simultaneously obtained using IMU three-dimensional (3D) angular measurement (MyoMotion) and photographic measurement. Test-retest reliability and concurrent validity were examined. Results: The MyoMotion system provided good to very good relative reliability with small standard error of measurement (SEM) and minimal detectable change (MDC) values from all three planes. It also presented acceptable validity, except for some of shoulder flexion, shoulder external rotation, and shoulder abduction. There was a trend for the shoulder joint measurements to be underestimated using the IMU 3D angular measurement system compared to the goniometer and photo methods in all planes. Conclusion: The IMU 3D angular measurement provided a reliable measurement and presented acceptable validity. However, it showed relatively low accuracy in some shoulder positions. Therefore, using the MyoMotion measurement system to assess shoulder joint angles would be recommended only with careful consideration and supervision in all situations.

Automation of Supervision Device by the Data Logger in Distribution System (배전계통에서 Data Logger에 의한 감시장치의 자동화)

  • 문학룡;김진상;김수곤;전희종
    • The Proceedings of the Korean Institute of Illuminating and Electrical Installation Engineers
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    • v.10 no.3
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    • pp.64-70
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    • 1996
  • In this paper, we designed a low cost data logger system using single chip microcontroller. It detects the normal and abnormal current in distribution system. A sampled analog signals are stored on RAM card(4Mbit) after digitalized by internal A/D converter. Stored data can be transmitted to the personal computer either by internal serial communication port or by external parallel communication port. The transmitted data are analyzed and displayed on personal computer.

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Knowledge Distillation for Unsupervised Depth Estimation (비지도학습 기반의 뎁스 추정을 위한 지식 증류 기법)

  • Song, Jimin;Lee, Sang Jun
    • IEMEK Journal of Embedded Systems and Applications
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    • v.17 no.4
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    • pp.209-215
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    • 2022
  • This paper proposes a novel approach for training an unsupervised depth estimation algorithm. The objective of unsupervised depth estimation is to estimate pixel-wise distances from camera without external supervision. While most previous works focus on model architectures, loss functions, and masking methods for considering dynamic objects, this paper focuses on the training framework to effectively use depth cue. The main loss function of unsupervised depth estimation algorithms is known as the photometric error. In this paper, we claim that direct depth cue is more effective than the photometric error. To obtain the direct depth cue, we adopt the technique of knowledge distillation which is a teacher-student learning framework. We train a teacher network based on a previous unsupervised method, and its depth predictions are utilized as pseudo labels. The pseudo labels are employed to train a student network. In experiments, our proposed algorithm shows a comparable performance with the state-of-the-art algorithm, and we demonstrate that our teacher-student framework is effective in the problem of unsupervised depth estimation.

Strategy Improvement of Construction Management in the Owner's View Point (발주처의 관점에서 바라본 토목사업 CM 제도 활성화 방안)

  • Lee, Sang-Ok;Park, Jin-Hong;Jang, Won-Suk
    • KSCE Journal of Civil and Environmental Engineering Research
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    • v.32 no.5D
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    • pp.463-472
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    • 2012
  • Exemplary contracts of construction management (CM) including highway projects have been carried out in the civil engineering area over the past ten years. However, practical and administrative challenges as transitional circumstances have been revealed in the different participants of supervision, inspection and construction management. Thus, it is important to internally overcome problems and negative perception encountered in civil engineering, and to promote the efficiencies in construction cost and quality. In addition, external efforts should be put to market opening, globalization, and technology development for competitiveness and high value industry. While it is critical to establish the concrete CM system by collaborating with various participants, proven architecture and system have not been provided because of incorrect measurement of CM accomplishment, overlap of responsibility between CM and supervision, and slow deployment in construction field. This paper analyzed the current CM practices and business environments, and presented the possible solutions for strategy improvement of CM in the owner's view point.

HEALTH PROMOTION IN NEPAL (네팔의 건강증진)

  • Chhetri, M.K.
    • Proceedings of The Korean Society of Health Promotion Conference
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    • 1999.07a
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    • pp.149-163
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    • 1999
  • Department of Health Services, under the Ministry of Health, Nepal has adopted the five year plan and Primary Health Care service as the main strategy to provide basic health service at the rural areas. However, development of the Specialized Services in the Urban areas, Human Resource Development, Management Strengthening and Investment of Private and External Sector are also highly entertained through its Liberalization Policy. But due to, Early Marriage, Superstitious Traditional Beliefs & behavior, Poor Sanitation of living, Poverty, Illiteracy, Lack of Supervision and Monitoring, High Density population in relation to arable land and Lack of Private and External Sector Investment, the Country is still suffering from high Fertility, Malnutrition, Infectious diseases and so high Death Rates. So Primary Health Care Services should be more emphasized than before; Community Financing, Private and External Sector should be highly involved; Manpower Development and Specialized Services should be most taken care; Management Skills be more strengthened and Evaluating the previous work and avoiding the mistake for the future program implementation should be well done. If these are improved, then the health will be definitely promoted to meet the Health Target of Nepal.

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Chutzu's Theory of Human Mind and Moral Mind (주자(朱子)의 인심도심설(人心道心說))

  • Cheon, Hyun-hee
    • The Journal of Korean Philosophical History
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    • no.31
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    • pp.289-319
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    • 2011
  • Chutzu has established a theory of human mind and moral mind(人心道心說) by quoting the key of cultivation of mind comprised of sixteen letters(十六字心法) to a preface of Zhongyong(中庸章句序) and making comments on the key. Chutzu's theory of human mind and moral mind explains the supervision of mind that materializes chung-ho(中和), which is the core theme of Zhongyong(中庸). Supervision of mind is completed by consciousness. Chutzu defines consciousness as 'preparing the principle(理) and practicing the emotion(情)'. So, consciousness derives the reaction from the principle(理) in order to respond to the external stimulation. By being conscious, mind(心) reveals original nature(性) into emotion(情). An aspect that mind(心) keeps original nature prior to the external stimulation is un-awakened(未發). Once stimulation occurs, mind(心) becomes conscious of the principle which is proper to the situation. In sympathetic situation, sympathetic emotion is revealed by being conscious of benevolence(仁). In judgment situation, the emotion which judges right or wrong is revealed by being conscious of wisdom(智). An aspect of revealing the proper emotion relevant to the situation is wakened(已發). Mind(心) keeps all the original nature of benevolence, righteousness, propriety, wisdom(仁義禮智). It supervises original nature and emotion, and reveals chung-ho(中和) by being conscious of the proper principle(理). Moral mind must supervise to accomplish chung-ho(中和), and gewuzhizhi(格物致知) must be done first to enhance the supervision of moral mind. By establishing a theory of human mind and moral mind(人心道心說), Chutzu completes a theory of mind that covers both theories of chung-ho(中和說) and gewuzhizhi(格物致知說).

The Korean Social Workers' Burn-out Factors and Personal Traits in the Hospice and Palliative Care (호스피스.완화의료에 개입하는 사회복지사의 소진과 보호요인에 관한 연구)

  • Kim, Yun-Seop
    • Journal of Hospice and Palliative Care
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    • v.13 no.3
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    • pp.161-168
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    • 2010
  • Purpose: This study investigated the Korean social workers’ burn-out factors and personal traits in hospice and palliative care field, and also examined the effect and correlation between their professionality, social support and supervision. Methods: Data (N=46) from 46 social workers working at hospice and palliative care field were collected, and the data were analyzed for the inferential statistics using t-test, ANOVA, correlation and multiple regression with the SPSS 12.0 program. Results: General factors of the burn-out were age and work experience. The effect of the organization environment is greatly dependant on social support and supervision, and the burn-out were protected when workers got an emotional support from their family. For the workers with supervision, the less negative feeling, the better for the burn-out protection. Furthermore, the low burn-out was thought about when professional organization, self regulation, job vocation and autonomy were utilized. Regression analysis needed that the burn-out were protected well when individual autonomy among expertise was guaranteed. As for social support, vertical support was able to protect physical burn-out. Conclusion: The training program for social workers in hospices and palliative care field is essential to reduce and prevent the burn-out. Hospice should be more activated and a training program with up-to-date knowledge and information should be adopted.

A Study on the Turnover of Dental Technicians (치과기공사의 이직에 관한 연구)

  • Kwon, Soon-Suk
    • Journal of Technologic Dentistry
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    • v.20 no.1
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    • pp.61-89
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    • 1998
  • Having taken as cause of dental technicians separation from their service a variety of individual idiosyncrasies, function-related factors, external environment factors, functional satisfaction, organizational commitment, and intention to remain, the present study conducted a mail questionnaire poll and interviews on those dental technicians who are mow in the service with private dental technical workshops and dental technical workshops in general hospitals and private dental clinics. The resultant findings from analysis of the repondent's general characteristics of cause of separation form service were revealed, as follows : 1) It was shown that the higher the academic career, the considerably higher cause of position commitment among causes of individual idio-syncrasies, reflecting a statistically significant result(P<0.05) 2) The less the number of working hours as viewed from the average number of working hours per day, the higher the positive emotion, reflecting a significant relation(P<0.01) 3) Causes from performing duties among function-related causes diclosed a statistically significant relation among marital status, career, monthly income, and positions(P<0.01) 4) Causes from wages showed a statistically significant relation in the average number of working hours per day(P<0.01), monthly income(P,0.05), and positions(P<0.05) 5) Causes from supervision exposed a significant relation in workplaces(P<0.01) 6) Causes from promotion represented a significant relation in positions(P<0.001) 7) Causes from opportunnities for taking a job as seen from external environment causes also disclosed a statistically significant relation in workplaces(P<0.05) 8) Reponsibility for family sustenace reflected a statistically significant relation in sex, age, marital status, career, monthly income, work fields, term of employment, positions, and experience of separation(P<0.001) 9) Functional satisfaction showed a statistically significant relation in marital status, career, monthly income, and the average number of hours a day(P<0.05) 10) Oraganizational commitment disclosed a statistically significant relation in work experience, monthly income, term of employment, positions(P<0.05) and the average number of working hours a day(P<0.001) 11) The intention to remain indicated a statistically significant relation in age, marital status, work experience, monthly income, positions(P<0.001) and term of employment. the average number of working hours a day(P<0.01), and in the performing work field(P<0.05)

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