• Title/Summary/Keyword: Improving plans

검색결과 507건 처리시간 0.029초

한국기업의 지속성장을 위한 회계투명성 개선 방안에 관한 연구 (A Study on Improving Transparency in Accounting for Sustainable Growth of Korean Companies)

  • 이경락
    • 디지털융복합연구
    • /
    • 제11권12호
    • /
    • pp.257-264
    • /
    • 2013
  • 본 연구는 기업의 지속가능한 성장과 윤리경영을 가능케 하는 요인으로 작용하는 회계의 투명성 제고방안에 관한 연구이다. 오늘날의 글로벌 경제체제하에서 윤리경영은 더 이상 선택이 아닌 기업경영의 필수적 전략으로 자리매김하고 있다. 윤리경영을 통해 장기적 이윤창출과 자본시장에서 유리한 조건으로 사업자금을 조달하게 됨으로써 지속가능한 성장이 가능하다는 것이 실증적으로나 경험적으로 확인되고 있다. 따라서 본 연구에서는 윤리경영의 기초가 되는 회계의 투명성 강화방안으로 회계의 역할과 기능에 대한 조기교육 실시, 대학의 교과과정에 경영윤리나 회계윤리 교과내용을 포함, 각종 회계관련 자격시험에 회계윤리에 관한 내용을 포함, 국내외의 회계부정 사례들을 체계적인 지식베이스로 구축하여 활용, K-IFRS가 실제적으로 잘 정착할 수 있도록 감독강화, 온 국민의 의식개선을 통한 윤리적 마인드를 함양 그리고 지도층의 자기반성과 사회와 국가를 위한 희생과 헌신 등을 제언하였다.

폐고속국도의 생태복원 방안 -영동선 192.4K(인천) 지점을 중심으로- (A Study on the Method of Ecological Restoration at the Abandoned Expressways - Focusing on the 192.4k(Incheon) Young-Dong Expressway -)

  • 조동길;최재용;전용철
    • 한국환경복원기술학회지
    • /
    • 제13권5호
    • /
    • pp.38-50
    • /
    • 2010
  • Expressways are often upgraded by widening the lanes and/or by reshaping the roads to be more linear for faster travel time. However, during the process of improving the route of the expressways, the areas where the old expressways used to be are often unused and abandoned. When these neglected sites are left alone, they often become dump sites causing pollution and impacting the surrounding environment. Therefore, it is important to restore the abandoned expressway sites to its full natural beauty. In this study, the abandoned expressway at the Soksa interchange in Pyungchang county, located in Kangwon province was studied for establishing the model of ecological restoration project. Considering the characteristics of the site, the target flora species was chosen to be Quercus species and the target fauna species as amphibians. After the target species were carefully chosen, each species' habitat requirements were studied in order to figure out the appropriate methods toward habitat restoration specifically for these species. In addition, to determine the most efficient method toward restoration of abandoned expressways, the study utilized the planting hole techniques, the crack techniques, and the colonization techniques. In terms of the spatial organization, public education program is incorporated at the main entrance area and the programs for experimenting, and developing vegetation and habitat restoration techniques are placed in the vicinity. In the master plan-to provide natural ecosystem at the site-ASCON (asphalt concrete) was removed first, then plans for restoration including species' habitat restoration were established. Furthermore, the project included plans for improving water quality polluted through non-point source considering the surrounding nearby road and farm lands. Finally, the study established a planning process that will experimentally apply to the abandoned expressway restoration method. In the future, there will be a continuous monitoring of the methods applied to verify if the restoration methods are effective. Also, new restoration techniques should be available according to a variety of abandoned expressways' characteristics.

미국의 지하수 제도와 국내 지하수 관리에의 시사점 -캘리포니아 및 텍사스 주를 중심으로- (Groundwater Polices of the USA and Their Implications to Groundwater Management in Korea -Examples of California and Texas States-)

  • 이병선;송성호;김원석
    • 한국지하수토양환경학회지:지하수토양환경
    • /
    • 제22권5호
    • /
    • pp.1-12
    • /
    • 2017
  • This study reviewed the groundwater policies of USA as a benchmarking for the purpose of improving groundwater polices, regulations, and plans in Korea. Each state of the USA has its own unique groundwater policies. Recently, severe drought in the western parts of the USA resulted in the launch of the California Statewide Groundwater Elevation Monitoring (CASGEM) program. CASGEM classified a total of 515 alluvial groundwater basins of the California State to four prior groups (high, medium, low, and very low prioritization). In Texas, a total of 101 Groundwater Conservation Districts (GCDs) over the state has controlled groundwater pumping amounts in their own management areas and 16 Groundwater Management Areas (GMAs) over the state have directly managed groundwater aquifer. Direct management for aquifers by GMAs would be the most scientific method for groundwater management, which expected to provide water consumers the more advavnced groundwater service. These groundwater management strategies of the USA can be possibly considered in groundwater plans for national and local governmental authorities, which possibly results in more optimal groundwater management in Korea.

한우 농가 수익성 향상을 위한 번식 및 출하 계획 (Reproduction and marketing plans for improving profitability of Korean native cattle (Hanwoo) farm)

  • 최인철;조재성
    • 한국수정란이식학회지
    • /
    • 제31권3호
    • /
    • pp.267-272
    • /
    • 2016
  • Wholesale beef price is the critical factor for determining Korean native cattle, Hanwoo, farm's income in short-term. Wholesale beef price has seasonality due to high demand in Korean traditional holidays such as Korean thanksgiving day and lunar new year's day. Therefore, it is important to make reproduction and marketing plans for Korean Hanwoo farmers, in order to increase their farm income. However, there is no study available on changes in the expected farm income depending on reproduction and marketing schedules. This study analyzed the expected farm income per head depending on the monthly-based marketing schedules. The analysis was conducted based on the seasonality of wholesale beef price, reproduction efficiency, operating costs, relationship between carcass grade and slaughter age. The result shows that slaughter Hanwoo at the age of 29 months-old in August and January generating the highest expected farm income per head.

의료기관 내 자살사건의 근본원인분석과 개선전략 (Root cause analys is and improving strategy of suicidal sentinel events)

  • 임헌선;김홍순;염호기
    • 한국의료질향상학회지
    • /
    • 제19권2호
    • /
    • pp.50-64
    • /
    • 2013
  • Objectives : Suicide is a serious sentinel event in healthcare organization. Suicide and suicidal attempt are fatal and long lasting mental and physical damage to themselves, family, and medical staffs. To develope the system to prevent suicidal accident in hospital, we reviewed and analysed one case of suicidal sentinel event. Methods: The risks of suicidal sentinel event were evaluated and analysed through the root cause analysis and failure mode effects analysis. Result: We found several root causes such as initial assessment of oldest patient and security issues. Couple of action plans to fix the problems were done immediately. According to failure mode, we evaluate the risk priority number to modify the action plans. Conclusion: To reduce the risk of sentinel events, we reviewed the suicidal event and established the new system and action plan to prevent sentinel events.

1992년 조선건축회에 의한 개선주책설계도안 현상모집에 관한 고찰 (A Study on the Better Housing Plan Competition by the Architectural Association of Chosun in 1992)

  • 서귀숙
    • 한국주거학회논문집
    • /
    • 제11권3호
    • /
    • pp.29-41
    • /
    • 2000
  • The main object of this research was to study the better housing business by the Architectural Association of Chosun. The Architectural Association of Chosun was founded in 1992 and it influenced great deal on the development of Korean architecture. The Architectural Association of Chosun took the first step in business by holding the Better Housing Plan Competition which was the first housing plan competition in Korea, Also, it meant the enlightenment of better cultural housing. Overall, it can be summarized as follows; 1) It could be considered that the Architectural Association of Chosun was connected with the Japanese Colonial Policy of that time. 2) The Better Housing Plan Competition indicated the way of improving better living condition. 3) Most of the prize-wining works emphasized economical and practical way of housing. 4) The wanted to get out of the old conventional way of hosing. 5) All the plans showed \" the living\" and it meant that \" the living: is the centre of family life which connected the modern housing plan. 6) Western way of life was combined with the conventional style, in other words, modernization of life was derived from the western style. 7) Better housing plan which is more suitable for the Korean weather and environment was not considered. 8) Colonial domination of Japanese style could also be found in housing. Most of the plans used Japanese style as the basic housing style. housing style.

  • PDF

청소년의 신체비교와 신체만족도가 대인관계적응에 미치는 영향과 자존감의 매개효과 (Body Comparison and Body Satisfaction Influence on Adaptation of Interpersonal Relationships and the Mediating Effects of Self-Esteem among Adolescents)

  • 위은하
    • Human Ecology Research
    • /
    • 제53권2호
    • /
    • pp.209-218
    • /
    • 2015
  • This study provides a basis for the development of lesson plans and teaching programs associated with the appearance in the adaptation of interpersonal relationships. This study was analyzed adolescents' body comparison and body satisfaction related in the adaptation of interpersonal relationships, and the effectiveness of self-esteem mediation. The survey was conducted among 587 adolescents in Gwangju. The data was analyzed using SPSS ver. 19.0 for Windows: frequency, means, factor analysis, Cronbach's ${\alpha}$, t-test, analysis of variance, Pearson correlation analysis, and regression analysis. The results indicated that body comparison and body satisfaction effected the adaptation of interpersonal relationships among adolescents consequently, it is necessary to develop lesson plans and teaching programs related to awareness, and improve appearance. A body comparison with similar aged people did not affect self-esteem; however, it is necessary to improve body satisfaction because it affects self-esteem. Self-esteem was also the mediating role between the adaptation of body satisfaction and interpersonal relationships, sub-factors, adaptation of relationships with friends, adaptation of relationship with teachers, adaptation of relationships with parents. It is important that body satisfaction and self-esteem is key factor in planning training programs, and improving the capacity of adolescents adaptation of interpersonal relationships.

지역입지특성을 반영한 전통시장의 개선방향연구 (A Study on the Development Policy for Tradtional Market Reflecting the Locational Charateristics)

  • 이민석
    • 한국실내디자인학회논문집
    • /
    • 제22권5호
    • /
    • pp.267-275
    • /
    • 2013
  • A The purpose of this study is to analyze the locational characteristics of the traditional market. In Seoul, small Conventional markets are directly connected with the living of citizens and becoming an important role for organization of the urban functions in the residential area. For this study, 32 Traditional Markets located on Seongbuk, Kangbuk and Dobong-Gu, were analyzed based on GIS, and within 500m related areas of market were categorized and researched by the level of urban infrastructure state. The contents of this study are composed of following three topics, partially theoretical review, general consideration and case studies. The study found that there is in need of improving urban infrastructure in conventional market areas, which has been identified during the research of urban infrastructure. Also, the study shows that it is necessary to develop comprehensive plans by timing and phase in order to improve commercial environment of the areas related while providing essential urban infrastructure. In addition, from the perspective of conventional market regeneration policy, physical conditions of the areas concerned should be focused on the perspective of developing plans and urban infrastructure elements.

도시근린공원의 공간구성분석 및 이용자실태에 관한 연구 - 녹지 및 잔디공간을 중심으로 - (A Study on the User's Actual Condition and Analysis of Spatial Organization on the Urban Park - Focusing on Lawn and Green areas -)

  • 서정영;성현찬
    • 한국환경복원기술학회지
    • /
    • 제12권6호
    • /
    • pp.99-111
    • /
    • 2009
  • There have been continuous studies about urban parks since 1971 until now. However, there was neither deep analysis of park space nor research about green areas and lawn space. Below is the summary of the main results obtained based on the analysis of the problems with the spatial structure and park facilities of 8 examinatory parks. The analysis of use pattern revealed that lawns in green areas are becoming almost unusable spaces. Therefore plans for more active utilization of lawn space is necessary. There were high correlations among unnecessary and necessary factors of park, use of green areas and the reasons for not using it; thus the analysis suggested that other plans be considered for utilization of lawn space in oder to obtain stronger efficacy. The objective of the present research was to suggest an opinion concerning the improvement of spatial structure of urban parks, by making unusable spaces of parks usable through appropriate park structuring, so that users can utilize more parks. Especially with regard to green areas, the present research has a meaning in that it suggested a method of improving spatial structure by means of green areas desired by users and facilities they can use.

연결성 분석을 통한 성남시 미집행 공원의 조성 우선순위 선정 (Applying Connectivity Analysis for Prioritizing Unexecuted Urban Parks in Sungnam)

  • 안윤정;이동근;김호걸;모용원
    • 한국환경복원기술학회지
    • /
    • 제17권3호
    • /
    • pp.75-86
    • /
    • 2014
  • An urban ecosystem is a complex system that includes social, economic and ecosystems. Therefore, it is important to consider its environmental capacity while developing a city plan. Most of the plans, however, consider only the social aspects, which fragments the green spaces and disturbs the movement of species. Sungnam has approximately 100 parks with unexecuted development plans and with great potential to contribute towards urban ecosystem enhancement. Therefore, this study applied network analysis to prioritize the development of city parks and contribute towards improving the green network, with Parus spp. as the target species. To compensate for the drawbacks of binary and possibility-based network analysis, this study included two indices, namely $BC^{PC}_K$, $BC^{IIC}_K$, $dPCconnector_k$ and $dIICconnector_k$. These indices make it possible to find patches that could play an important role in green network enhancement. The urban park with greater value gets a higher priority to be transformed into a park. Thus, our methodology could prove to be very useful in prioritizing the undeveloped parks, thereby supporting decision-making.