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Calculating the Audit Fee Based on the Estimated Cost (예정원가계산에 의한 감사보수 산정)

  • Mun, Tae-Hyoung
    • Management & Information Systems Review
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    • v.35 no.1
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    • pp.189-206
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    • 2016
  • It was required to attach the documents on the details of external audit including the number of the participants in external audit, audited parts and audit times under the Article 7-2 on the audit report to the accounting audit report from 2014 in accordance with the amendment to the Act on External Audit of Stock Companies. This study aim to calculate the audit fee based on the estimated cost of service calculation of the government contribution agencies by reflecting the implementation of the revised external audit. This study calculated the audit fee for the target company (a listed company assumed to have no internal control risks and relevant audit risks for unqualified opinion in the previous year, 100 billion won of total amount of asset, manufacturing company in the previous year and preliminary client request) by putting together four items of expenditure including employment costs, expenditure, general management expenses and profit in accordance with the calculation system of cost of service under the State Contract Act. Then, it used the data collected from the documents on the details of the revised external audit after requesting estimation on the target company with the estimated cost to Big-4 accounting firms to identify the participants and times of the accounting audit. The employment costs applied 150% of participation rate of the base price of employment costs for the academic research service cost in 2014, the expenditure used the average value of accounting firms of corporate business management analysis of the Bank of Korea (2013), the general management expenses applied 5% of the general management rate of service business under Article 7-1 of the Enforcement Rule of the Act on Contracts to which the State is a Party and the profit applied 10% of profit rate of service business under Article 7-2 of the Enforcement Rule of the Act on Contracts to which the State is a Party. Based on the calculation of the estimated costs by applying the above, the audit fee was estimated at 50,617,769won. Although the result is not the optimal audit fee, it may be used as a basic scale to compare the audit fees of companies without criteria. Also, such amendment to the Act on External Audit of Stock Companies may improve independence of auditors and transparency of the accounting system rather than previous announcing only the total audit times.

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A Trend of Research in Community Health Nursing (지역사회간호학 관련 논문 연구동향 분석 -학회지 발표 논문을 중심으로-)

  • Lee, In-Sook;Kim, Yu-Na;Choi, Key-Won;Chin, Young-Ran
    • Research in Community and Public Health Nursing
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    • v.12 no.1
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    • pp.288-298
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    • 2001
  • This article makes an attempt to evaluate the extent of developing community health nursing knowledge and to suggest the direction of developing a body of knowledge henceforth through the results of analysis for contents and outcomes of all literatures. which have been published in the Journal related to community health nursing. Refer to the following for the result of this article. 1. The total number of literatures analyzed amounted to 100 pieces in Journal of community health nursing society. 78 in Journal of industrial nursing society, 134 in Journal of school health society. 40 in Journal of home care nursing society. 2. Journal of community health nursing society Health needs and educational-behavioral diagnoses, which are more concrete nursing assessments and diagnoses. formed the main current(54%) of articles published in Journal of community health nursing society since 1992. There was a quantitative growth as well as a qualitative advance. Through a classification by the type of a body of knowledge. It was found that the knowledge providing nursing practice with bases, commanded an overwhelming majority(71.8%). Also, Researches on systemic supports for nursing practice are showing a tendency to increase. 3. Journal of industrial nursing society 52.6% of research papers presented in Journal of industrial nursing society dealt with health problem of workers. assessment of risk factors, diagnosis of health behaviors. Because of the beginning of an industrial nursing, the domain of nursing management to establish the role and task, work condition, training. documentary system made up 23 percent of research, subjects. A knowledge providing nursing practice with bases have a majority, 69.2%. In addition. the subject concerning a systemic support and quality assurance was scarce but continuously presented. 4. Journal of school health society The major point of this journal is the identification of health problems and risk factors which belong to assessment and diagnosis domain(56.8%) regardless of year, Because of the interdisciplinary characteristic. The knowledge on quality assurance of nursing practice is relatively rare. But, articles related to a systemic support is plentiful. 5. Journal of home care nursing society In its infancy, there was a large number of papers concerning need assessment and diagnosis, Comparing others, this journal has introduced a good many of articles related to program management. delivery system. service fee, etc that belong to domain of systemic support for nursing practice. 6. It is showing definitely that quantity and extent of research have grown for a short period. See the analysis in terms of nursing process, studies related to the domain of assessment and diagnosis command an absolute majority regardless of kinds of journal. Although articles referring to program management and implementation is increasing in number, it is scarce to evaluate a nursing program and grope for an improvement. Also, program development based on a theoretical framework is little. Therefore much more scientific effort to ensure profession should be executed. 7. In the methodological aspect, longitudinal study needs to be carried out so that we could show the evidence based nursing theory. To develop a more general theory, we have to conduct a study of various subjects and improve a validity of tools through a repeat test. In addition, the effort for interdisciplinary cooperation is needed.

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A Study on Design of Agent based Nursing Records System in Attending System (에이전트기반 개방병원 간호기록시스템 설계에 관한 연구)

  • Kim, Kyoung-Hwan
    • Journal of Intelligence and Information Systems
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    • v.16 no.2
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    • pp.73-94
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    • 2010
  • The attending system is a medical system that allows doctors in clinics to use the extra equipment in hospitals-beds, laboratory, operating room, etc-for their patient's care under a contract between the doctors and hospitals. Therefore, the system is very beneficial in terms of the efficiency of the usage of medical resources. However, it is necessary to develop a strong support system to strengthen its weaknesses and supplement its merits. If doctors use hospital beds under the attending system of hospitals, they would be able to check a patient's condition often and provide them with nursing care services. However, the current attending system lacks delivery and assistance support. Thus, for the successful performance of the attending system, a networking system should be developed to facilitate communication between the doctors and nurses. In particular, the nursing records in the attending system could help doctors monitor the patient's condition and provision of nursing care services. A nursing record is the formal documentation associated with nursing care. It is merely a data repository that helps nurses to track their activities; nursing records thus represent a resource of primary information that can be reused. In order to maximize their usefulness, nursing records have been introduced as part of computerized patient records. However, nursing records are internal data that are not disclosed by hospitals. Moreover, the lack of standardization of the record list makes it difficult to share nursing records. Under the attending system, nurses would want to minimize the amount of effort they have to put in for the maintenance of additional records. Hence, they would try to maintain the current level of nursing records in the form of record lists and record attributes, while doctors would require more detailed and real-time information about their patients in order to monitor their condition. Therefore, this study developed a system for assisting in the maintenance and sharing of the nursing records under the attending system. In contrast to previous research on the functionality of computer-based nursing records, we have emphasized the practical usefulness of nursing records from the viewpoint of the actual implementation of the attending system. We suggested that nurses could design a nursing record dictionary for their convenience, and that doctors and nurses could confirm the definitions that they looked up in the dictionary through negotiations with intelligent agents. Such an agent-based system could facilitate networking among medical institutes. Multi-agent systems are a widely accepted paradigm for the distribution and sharing of computation workloads in the scientific community. Agent-based systems have been developed with differences in functional cooperation, coordination, and negotiation. To increase such communication, a framework for a multi-agent based system is proposed in this study. The agent-based approach is useful for developing a system that promotes trade-offs between transactions involving multiple attributes. A brief summary of our contributions follows. First, we propose an efficient and accurate utility representation and acquisition mechanism based on a preference scale while minimizing user interactions with the agent. Trade-offs between various transaction attributes can also be easily computed. Second, by providing a multi-attribute negotiation framework based on the attribute utility evaluation mechanism, we allow both the doctors in charge and nurses to negotiate over various transaction attributes in the nursing record lists that are defined by the latter. Third, we have designed the architecture of the nursing record management server and a system of agents that provides support to the doctors and nurses with regard to the framework and mechanisms proposed above. A formal protocol has also been developed to create and control the communication required for negotiations. We verified the realization of the system by developing a web-based prototype. The system was implemented using ASP and IIS5.1.

A Study of the Planning Process, Design Idea and Implementation of the Gwanghwamun Plaza (광화문광장 조성과정 및 설계 연구)

  • Shin, Hyun-Don;Zoh, Kyung-Jin
    • Journal of the Korean Institute of Landscape Architecture
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    • v.41 no.4
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    • pp.24-41
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    • 2013
  • This study aims to investigate the complex planning processes and design ideas of the Gwanghwamun Plaza which was opened in 2009. The opening of the plaza was significant as it was built in order to restore the symbolic meaning of axis in the historical Joseon Dynasty that was distorted during the Japanese Imperialism. The plaza itself attracts many citizens and tourists by providing the empty ground carrying historical ambiences around. In this paper, the story of the Gwanghwamun plaza will be summarized. Particularly, the background of promoting the project will be discussed and the whole planning process will be dealt with. The plaza was realized through several stages. First, the planning stage will be reviewed. The planning stage had been a quite long process since the initial idea was discussed. Since the early 90s, the political decision of making the plaza was made through the change of people's understanding toward public space. At this stage, the city government worked together with diverse citizens and professionals to share the vision and to realize the right decision in making the plaza. Second, the design stage will be elaborated in detail. This is the second design stage. The former was the idea competition and the latter was the turn-key base. The final design scheme emphasized the restoration of symbolic axis and the forgotten Yukjo Street. The scheme consists of four zones such as history restoration zone, prospect and history representation zone, culture zone, and the urban zone. Through the whole design process, the original idea remained as it was. The design concept was "a place of memory and prospect." It emphasizes the history representation, view corridor, cultural activities platform as well as the emptiness and flexibility of the basic premise of the plaza. Finally, the construction stage will be discussed. There were some additions and omissions in the construction process. The design chances in the construction stage will be reviewed in detail. After the opening of the plaza, there were some changes in the detail design. We will discuss how and why these modifications were made. In the end, the social and cultural implication of the plaza will be discussed. The storytelling of the Gwanghwamun Plaza will contribute to the clear understanding of planning and design process of pubic places. Based on this reflection, we are able to think about some suggestions of public projects for the future.

Analysis of Satisfaction on Alley Garden's Components through Urban Regeneration - Focused on Bisan 2·3-dong in Daegu Metropolitan City - (도시재생사업에 따른 골목정원 구성요소의 만족도 분석 - 대구광역시 비산 2·3동을 대상으로 -)

  • Jang, Cheol-Kyu;Hwang, Myeong-Lan;Shin, Jae-Yun;Jung, Sung-Gwan
    • Journal of the Korean Institute of Landscape Architecture
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    • v.45 no.6
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    • pp.137-148
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    • 2017
  • This study analyzed the opinions of residents for desirable urban regeneration and suggested an improvement plan for alley environments. This study conducted a questionnaire survey of the residents living in Alley Garden of Bisan 2,3-dong, Daegu Metropolitan City. In the analysis of the importance and satisfaction of Alley Garden components, items related to a safe, cleanly environment such as 'Lighting facility installation', 'Sewage and waste disposal' and 'CCTV installation' had a high level of importance. It was also found that items improved by the Residential Environment Improvement Project and Alley Garden such as 'Lighting facility installation', 'Quantity of herbaceous flowers' and 'Kinds of herbaceous flowers' had a high level of satisfaction. The IPA results showed that items such as 'Empty house maintenance', 'Rest facilities such as benches and pergolas', 'Space for resident interaction' and 'Public parking lot' had a high level of importance, but had a low level of satisfaction, which suggests that they should be improved by priority. As a result of factor analysis, Alley Garden components were classified into four factors: 'Safety and cleanliness', 'Greenness', 'Exchange and convenience facility' and 'Aesthetics renewal'. Based on this classification, a regression analysis was conducted regarding the effects of the four factors on overall satisfaction. Results showed that all four factors had a significant influence on the overall satisfaction and that 'Aesthetics renewal' and 'Safety and cleanliness', respectively showing levels of significance at 0.274 and 0.235, were highly influential to overall satisfaction. Therefore, it was concluded that spaces for resident interaction and rest facilities should be preferentially installed to improve the environment of alleys. For the improvement of the overall satisfaction of alley environments, it was also concluded that residents should be encouraged to engage in activities such as sculpture installation and mural drawing, along with the introduction of safety bells and crime prevention environment design and the implementation of alley beautification projects.

A Characteristics of Maintenance Planning of Trees in Historical Landscape Forest of Royal Tombs of the Joseon Dynasty (조선왕릉 역사경관림 수목 정비 계획의 특성)

  • So, Hyun-Su;Lee, Jong-Keun
    • Journal of the Korean Institute of Traditional Landscape Architecture
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    • v.36 no.3
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    • pp.88-99
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    • 2018
  • After UNESCO appointed Royal Tombs of the Joseon Dynasty to be World Cultural Heritages(2009), Cultural Heritage Administration in Korea established Management Office of Royal Tombs of the Joseon Dynasty(2012) and conducted Mid to Long-Term Plan on Conservation, Management, Utilization of World Heritage 'Royal Tombs of the Joseon Dynasty(2015)'. The report, as an implementation plan, provides detailed contents of the maintenance planning of Royal Tombs of the Joseon Dynasty. From this background, with a view to comprehending the characteristics of the maintenance planning of trees in historical landscape forests, this study extracted the contents related to the historical landscape forests of the 40 Royal Tombs of the Joseon Dynasty from the "Mid to Long-term Plan" and conducted literature research. The results of the study are as follows. First, from 2016, the short-term plans have provided detailed contents on logging, transplanting and planting trees in the plans divided by stages. On the other hand, the long-term plans, instead of presenting abstract contents repeatedly for each royal tomb, should seek vegetation landscape that each royal tomb should aim for. Second, since the areas that are in charge of the various functions of the royal tombs have been subjects to the maintenance planning, it is effective to establish a maintenance planning by separating functional areas instead of the comprehensive concept as historical landscape forests. Third, the maintenance planning of trees in historical landscape forest of the Royal Tombs of Joseon Dynasty is based on daily management such as density control and maintaining the shape of trees, which is necessary to sustain the forest. Also, due to the goal of preserving the pine forest, which is recognized as a prototype vegetation landscape, foreign species and other trees have been more cut down. With a few limited types of tall tree but few shrubs and flowers, it is characterized that the orientation toward aesthetic landscapes is insufficient in large green spaces. Fourth, according to the function of the tomb, it is divided into entrance area, ceremonial area, burial area and outer forest, and the contents of the maintenance planning are analyzed by basic conditions of tree management: prototype, ecology, functionality, and aesthetics. After studying the tree management characteristics of each area, four suggestions are made: understanding the diversity of trees that form prototype landscape as a management plan, sustainability of various forests adapted to ecological environment, convenience required in addition to ceremony and safety characterizing the Royal Tombs of Joseon Dynasty, and the necessity of access to aesthetic landscape on the tombs.

Building the Process for Reducing Whole Body Bone Scan Errors and its Effect (전신 뼈 스캔의 오류 감소를 위한 프로세스 구축과 적용 효과)

  • Kim, Dong Seok;Park, Jang Won;Choi, Jae Min;Shim, Dong Oh;Kim, Ho Seong;Lee, Yeong Hee
    • The Korean Journal of Nuclear Medicine Technology
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    • v.21 no.1
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    • pp.76-82
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    • 2017
  • Purpose Whole body bone scan is one of the most frequently performed in nuclear medicine. Basically, both the anterior and posterior views are acquired simultaneously. Occasionally, it is difficult to distinguish the lesion by only the anterior view and the posterior view. In this case, accurate location of the lesion through SPECT / CT or additional static scan images are important. Therefore, in this study, various improvement activities have been carried out in order to enhance the work capacity of technologists. In this study, we investigate the effect of technologist training and standardized work process processes on bone scan error reduction. Materials and Methods Several systems have been introduced in sequence for the application of new processes. The first is the implementation of education and testing with physicians, the second is the classification of patients who are expected to undergo further scanning, introducing a pre-filtration system that allows technologists to check in advance, and finally, The communication system called NMQA is applied. From January, 2014 to December, 2016, we examined the whole body bone scan patients who visited the Department of Nuclear Medicine, Asan Medical Center, Seoul, Korea Results We investigated errors based on the Bone Scan NMQA sent from January 2014 to December 2016. The number of tests in which NMQA was transmitted over the entire bone scan during the survey period was calculated as a percentage. The annual output is 141 cases in 2014, 88 cases in 2015, and 86 cases in 2016. The rate of NMQA has decreased to 0.88% in 2014, 0.53% in 2015 and 0.45% in 2016. Conclusion The incidence of NMQA has decreased since 2014 when the new process was applied. However, we believe that it will be necessary to accumulate data continuously in the future because of insufficient data until statistically confirming its usefulness. This study confirmed the necessity of standardized work and education to improve the quality of Bone Scan image, and it is thought that update is needed for continuous research and interest in the future.

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A Lifelog Management System Based on the Relational Data Model and its Applications (관계 데이터 모델 기반 라이프로그 관리 시스템과 그 응용)

  • Song, In-Chul;Lee, Yu-Won;Kim, Hyeon-Gyu;Kim, Hang-Kyu;Haam, Deok-Min;Kim, Myoung-Ho
    • Journal of KIISE:Computing Practices and Letters
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    • v.15 no.9
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    • pp.637-648
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    • 2009
  • As the cost of disks decreases, PCs are soon expected to be equipped with a disk of 1TB or more. Assuming that a single person generates 1GB of data per month, 1TB is enough to store data for the entire lifetime of a person. This has lead to the growth of researches on lifelog management, which manages what people see and listen to in everyday life. Although many different lifelog management systems have been proposed, including those based on the relational data model, based on ontology, and based on file systems, they have all advantages and disadvantages: Those based on the relational data model provide good query processing performance but they do not support complex queries properly; Those based on ontology handle more complex queries but their performances are not satisfactory: Those based on file systems support only keyword queries. Moreover, these systems are lack of support for lifelog group management and do not provide a convenient user interface for modifying and adding tags (metadata) to lifelogs for effective lifelog search. To address these problems, we propose a lifelog management system based on the relational data model. The proposed system models lifelogs by using the relational data model and transforms queries on lifelogs into SQL statements, which results in good query processing performance. It also supports a simplified relationship query that finds a lifelog based on other lifelogs directly related to it, to overcome the disadvantage of not supporting complex queries properly. In addition, the proposed system supports for the management of lifelog groups by providing ways to create, edit, search, play, and share them. Finally, it is equipped with a tagging tool that helps the user to modify and add tags conveniently through the ion of various tags. This paper describes the design and implementation of the proposed system and its various applications.

A Study on the Aesthetic Art Marketing Communication of Luxury Brand Using Storytelling (스토리텔링을 이용한 명품 브랜드의 미학적 아트마케팅 커뮤니케이션에 관한 연구)

  • Cho, Hye-Duk;Hwang, Jae-Kwang;Lee, Sang-Youn
    • Journal of Distribution Science
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    • v.9 no.3
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    • pp.73-82
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    • 2011
  • This study presents an effective and distinctive marketing strategy through the implementation of the aesthetic art marketing communication technique of storytelling. The reason applying art to marketing is effective is that it gives "class" and aesthetic beauty to the brand's image, which will lead to an increase in revenue and loyalty of consumers. The story stands in for the brand's subject of "desire." Luxury brand customers not only consume high-quality products, require the utmost in service, and value of the brand, they also appreciate the story the brand is telling. The story, combined with art, is called art marketing communication; it makes the brand more unique through its enhanced visual elements. The study discusses art collaboration, art exhibition, a transforming architecture project, art advertisement, a flagship store, and a human resource training center. Based on the "desire," I adopted the element and principle of storytelling. By visualizing the brand with a symbol, the company is able to relate to consumers' sentimentality. Through storytelling art marketing communication, and the strategy using relevance of brand and artist's popularity, the research shows efficient art marketing influences to the brand's image. The results of the research indicate that by using adequate art marketing communication that best reflects the identity and story of the luxury brand, it produces great results; the research also demonstrated, in various ways, that art marketing will succeed. The case showed the following outcomes. First, consumers have a tendency to choose a brand that is associated with an empathizing story. World renowned brands see through the market's "desires" for unique stories, and they also provide the ability to amuse consumers. The story in a product will become an important competitive element in future markets. Second, the art marketing communication applying a story rendered a brand with distinction. The most effective art marketing communications are art collaboration, art exhibition, locomotive architecture project, and others that are adopted as various means. Third, the brand's products were considered as an art piece, which led to not only strengthening the loyalty of consumers but also an increase in sales. In addition, the company could sustain a premium price for the goods sold. By adapting art to a brand's tradition, an innovative and creative new product provides consumer satisfaction, and producing goods in limited editions creates enthusiastic collectors. Fourth, this study suggests an abridged report, implication, limitation of the study, and directions for further research. Referring to the case for the adaptation of luxury brands, efficient art marketing strategies considering Korean company brand and efficiently study preceding Korean company brand art marketing strategy could be proposed.

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Need for New Criteria of an Injunction in a Patent Infringement (특허침해금지청구에 대한 새로운 판단기준의 필요성)

  • Shim, Mi-Rang
    • Journal of Legislation Research
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    • no.44
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    • pp.571-610
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    • 2013
  • The current patent system is more often used for defensive purposes to exclude others' use or as a means to hold unfair strong positions in negotiations rather than for the original purpose as the dissemination and active use of useful technology. An injunction together with a damage is an important remedy for patent infringements. However, unlike a claim for damages, injunctions do not require the subjective requirement of intent and negligence or the occurrence of loss. If the validity of the patent and the fact of infringement are confirmed, automatically injunctions are issued without consideration of other circumstances. So a patent holder would exclude others' use and have a powerful position in negotiations because of injunctions for patent infringements. Therefore, those injunctions for patent infringements should be flexibly restricted according to cases under the premise to ensure fair compensation for the patent owner, rather than absolutely admitting injunctions for patent infringements like now. If then, it would serve the use of a useful technology and industrial development as the purpose of the patent system. First of all, judgments for preliminary injunctions should be strict and by deliberate decision on the merits permanent injunctions should be determined. In addition, it is needed that court's discretion possible to considerate 'the need for an injunction'. When the courts judge 'the need for an injunction', 'whether a patent holder has implemented a patent invention, the possibility of monetary compensation and the ability of the infringer for damages, a patent holder's intent to license and whether an injunction has been used as a weapon of negotiation, the proportion of patent technology in the entire products, the characteristics of patent technology and the possibility of patent invalidity, the competitive relationship for market share, the public interests and gains and losses between the parties and so on' should be considered. After these judgements, if 'the need for an injunction' is not approved, a patent owner would be protected by post-monetary compensation. However, because damages are related to illegal conducts in the past, in the case that an injunction is restrained, measures to ensure the legal implementation in the future are needed. It is primarily desirable that reasonable royalty is estimated throughout private negotiations between parties, but if agreement between the parties does not occur, patent owner should be able to claim the royalty for future.