• Title/Summary/Keyword: International Accounting

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A Network Optimization Model for Strategic Itinerary Planning of Cruise Fleet (크루즈 선대의 운항일정계획을 위한 네트워크 최적화 모형)

  • Cho, Seong-Cheol;Won, You-kyung;Kim, Jung-Hyeon
    • Journal of Navigation and Port Research
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    • v.36 no.1
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    • pp.51-58
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    • 2012
  • In spite of today's rapid growth of world cruise industry, little academic attention has yet been given to the decision making problems for cruise operations. This research deals with strategic cruise itinerary planning that any cruise company should face. Increasing demands for international itineraries and redeployments of cruise ships are adding complexity to the itinerary planning. A slight modification of the conventional PERT/CPM network is adopted. to cope with this complexity systematically. By this, the concept of candidate itinerary network is suggested for each cruise ship. To integrate these candidate itinerary networks for each ship in a single framework, an integer programming model has been developed to find the optimal itinerary planning for any fleet of cruise ships. A numerical example, based on real cruise itinerary practices, is tested to validate and interpret the model.

A Study on Effect Factor of Load Transfer Efficiency in Concrete Pavement (콘크리트포장에서 하중전달효과 영향인자 연구)

  • Yang, Hong-Suk;Suh, Young-Chan;Kwon, Soo-Ahn
    • International Journal of Highway Engineering
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    • v.3 no.3 s.9
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    • pp.147-158
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    • 2001
  • One of the most important factors accounting for the structural capacity of concrete pavement is load transfer efficiency. Load transfer efficiency is affected by slab temperature gradient, construction of dowel bars, degree of aging, and crack width. The purpose of this study is to determine the patterns of load transfer efficiency of concrete pavement; to determine the factors that affect the load transfer efficiency; and to present the proper measuring method of load transfer efficiency. As a result from this study, load transfer efficiency was affected primarily by the average temperature in concrete slab. Load transfer efficiency decreased with decreasing temperature and increasing crack width. For the sections with dowel bars, there were little differences in load transfer efficiency regardless of temperature changes. For the sections without dowel bars, however, there on great losses of load transfer efficiency at low temperatures. For the old pavement, even in the sections with dowel bars, the load transfer efficiency reduced as the temperature dropped For the sections in this study, 1.4% reduction of the load transfer efficiency was observed for each $1^{\circ}C$ drop in the slab temperature.

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Directions for Muti-institutional Cooperation in Follow-up Management of Prostatic Disease Screening for the Low-income Group in Gangwon-do (강원도 저소득층의 전립선질환 검진사업과 사후관리를 위한 유관기관 협력방안)

  • Jang, Sungok;Lee, Jongseok
    • Korean Journal of Health Education and Promotion
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    • v.30 no.4
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    • pp.99-110
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    • 2013
  • Objectives: This study aimed to investigate factors related to prostate disease and follow-up procedure on health examination program in Gangwon-do. Methods: The studied population was 16,501 male aged 40 or more, who underwent screening tests for prostatic disease in 2011 health examination program designed for the low income residents in Gangwon-do. The screening tests included prostate specific antigen (PSA), international symptom score (IPSS), and maximal flow rate (Qmax). We conducted chi-square test for trend, two independent samples t-test, and binary logistic regression to find out the relationship between prostate cancer or benign prostatic hyperplasia and risk factors such as age, PSA level, and IPSS. Results: The number of subjects who turned out positive for PSA level (> 3.8ng/ml) was 971 men accounting for 5.9%. The result of post survey on them showed that 511 subjects (52.6%) got the urology check-up: 156 (30.5%) were diagnosed as normal, 286 (56.0%) as benign prostatic hyperplasia, and 69 (13.5%) as prostate cancer. The detection rate for prostate cancer was 8.8% when PSA level was between 3.81 and 9.99g/ml, and was 30.6% when PSA level was more than 10.00ng/ml. The rates of further testing varied depending on the communities from 26.7% to 68.2%, which was mainly affected by the role of local health center. Conclusions: Our findings indicate that enhanced quality control of local health center and empowerment of screening agency would increase the effort of coupled institutions between public and private sectors.

Evaluation of sewage-derived organic matter using fecal sterols in the sediments from Ulsan Bay and adjacent areas (Fecal sterol을 이용한 울산만과 주변해역 퇴적물내 하수기인 유기물 평가)

  • Choi Minkyu;Choi Hee-Gu;Kim Sang-Soo;Moon Hyo-Bang
    • Journal of Environmental Science International
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    • v.14 no.1
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    • pp.23-32
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    • 2005
  • Surface sediments (0$\~$4 cm) were sampled at 40 stations from Ulsan Bay and its adjacent areas of Korea, to evaluate the contamination by sewage-derived organic matters using fecal sterols. Some sterols were quantified by gas chromatography coupled to mass spectrometry (GC/MS). Total concentrations of eight sterols (co­prostanol, cholesterol, cholestanol, epicholestanol, epicoprostanol, ${\beta}-sitosterol,$ brassicasterol, and stigmasterol) in the sediments from Ulsan Bay and its vicinity varied from 929 to 23,444 ng/g dry weight. The most predom­inant sterols were cholesterol and coprostanol, accounting for $33\~72{\%}$ of total sterols. The concentration of coprostanol known as the indicator of human feces ranged from 141 to 8,257 ng/g dry weight. In particular, the coprostanol concentrations in the sediments from Jansaengpo Harbor and Taehwa River exceeded the value of 1,000 ng/g dry weight, suggesting that these areas could be considered as the hot-spot zones by municipal sewage contamination. Some molecular indices and multivariate data analysis were used to assess the origin of these sterols in the sediments. Results showed that the major routes of sewage contamination in Ulsan Bay and its vicinity were the input through Jansaengpo Harbor and Taehwa River.

Ionic and Elemental Compositions of PM2.5 at the 1,100 m-Highland of Mt. Hallasan in Jeju Island (한라산 1,100 m 지역의 대기 중 PM2.5에 함유된 이온 및 원소 성분의 조성특성)

  • Lee, Ki-Ho;Hu, Chul-Goo
    • Journal of Environmental Science International
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    • v.25 no.6
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    • pp.865-875
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    • 2016
  • In this study, mass concentrations and chemical compositions of $PM_{2.5}$, including water-soluble ions and elements were determined at the 1,100 m-highland of Mt. Hallasan in Jeju Island across four seasons from August 2013 to August 2014. The average mass concentration of $PM_{2.5}$ was $12.5{\pm}8.41{\mu}g/m^3$ with 45.8% of the contribution from eight water-soluble ionic species. Three ionic species ($SO{_4}^{2-}$, $NH{_4}^+$, and $NO{_3}^-$) comprised 96.2% of the total concentration of ions contained in $PM_{2.5}$ and were the dominant ions, accounting for 43.5% of the $PM_{2.5}$ mass at Mt. Hallasan. On the basis of the mass concentration level, seasonal variation, enrichment factor, and relationship among elements, we can presume that Mg, K, Ca, Mn, Fe, Co, Sr, Ba, Nd, and Dy originated mainly from crust or soil and that V, Cr, Ni, Cu, Zn, As, Cd, and Pb were significantly enriched in $PM_{2.5}$ owing to the effects of the anthropogenic emissions. These results and the local distribution of emission sources and topographic characteristics near this sampling site suggest that the compositions of $PM_{2.5}$ collected at the 1100 m-highland of Mt. Hallasan were largely influenced by inflow from outside of Jeju Island.

Ecological Characteristics and Distribution of Rhododendron mucronulatum var. mucronulatum, R. dauricum, R. schlippenbachii on Mt. Changbai in China (중국 장백산(長白山) 일대의 진달래(Rhododendron mucronulatum var. mucronulatum), 산진달래(R. dauricum), 철쭉(R. schlippenbachii)의 분포 및 생태적 특성)

  • Kang, Gui-Ok;Xuan, Youngnan;Ahn, Young-Hee
    • Journal of Environmental Science International
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    • v.20 no.4
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    • pp.527-540
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    • 2011
  • The investigation was made about distribution and ecological characteristics of Rhododendron mucronulatum var. mucronulatum, R. dauricum and R. schlippenbachii on Mt. Changbai in China. The Ericaceae plants are known to be highly ornamental and easy to cultivate. The results of investigations are like followings. The plant species diversity was the highest in habitats of R. mucronulatum var. mucronulatum, followed by those of R. schlippenbachii and R. dauricum. R. mucronulatum var. mucronulatum community was found in the northwest exposure areas of 300m in altitude. Corylus heterophylla, Carex humilis var. nana, Atractylodes japonica species also grew in the R. mucronulatum var. mucronulatum community. R. dauricum communities were widely distributed in the west exposure areas of 1226-1860m above sea level. R. schlippenbachii populations were found in areas of under 300m above sea level, which has dry soil. But humidity of air was relatively high in the place. Artemisia japonica, Lespedeza bicolor and Dactylis glomerata were found around the habitats of R. schlippenbachii. Phalanx type of plants were dominant near the habitats of Ericaceae plants as 61%. Further, there appeared higher plant life totalling to 72 taxa comprising 54 species, 16 varieties and 2 forma with 31 families and 59 genuses at the whole survey area. Among these, Compositae plants excellent in resistance to environment was surveyed the most, accounting for 30.0%.

Dynamic Linkages : Stock Markets, Construction Industries, and Construction Firms (한국 건설주가의 동태적 국내외 연계성에 관한 실증분석)

  • You, Tae-Woo;Jang, Won-Ki
    • The Korean Journal of Financial Management
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    • v.20 no.1
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    • pp.125-162
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    • 2003
  • This paper investigates the short- and long- run relationship among Korean, U.S. and Japanese construction indices. We conducted the Johansen's cointegration tests on the hypotheses that the construction indices of three countries we related in the long-run as well as in the short-run. The test results show that there exists no long-run relationship among three countrie's construction indices. In addition, the cointegrating relation did not exist for three countrie's stock market indices and five major Korean construction firms. It fumed out that the U.S. indices Granger-causes Japanese and Korean indices. This finding implies that there may exist international diversification benefit through forming a portfolio from these indices.

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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.

Characteristics on bycatch in Korean tuna purse seine fishery associated with FAD in the Indian Ocean by scientific observer programs (과학옵서버 조사에 의한 인도양 수역 한국 다랑어 선망선 FAD 조업의 부수어획실태)

  • LEE, Sung Il;KIM, Doo Nam;LEE, Kyounghoon
    • Journal of the Korean Society of Fisheries and Ocean Technology
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    • v.56 no.4
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    • pp.277-291
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    • 2020
  • In order to understand characteristics on bycatch of Korean tuna purse seine fishery, especially operations associated with Fish Aggregating Device (FAD) in the Indian Ocean, we conducted analyses related to bycatch by school association type (unassociated school, FAD associated school and log associated school) using the data collected by scientific observers from 2016 to 2018. The FAD used by Korean tuna purse seine fishery in the Indian Ocean was a drifting FAD, which belongs to non-entangling FADs according to the category proposed by the International Seafood Sustainability Foundation (ISSF). The target species of Korean tuna purse seine fishery are skipjack, yellowfin and bigeye tunas, accounting for 99% of the total catch. The ratio of bycatch was 0.97% in total catch and the discard accounted for less than 1%, indicating that most catch was retained on board. In terms of bycatch ratio by school association type, it accounted for 0.12% for unassociated school, 1.09% for FAD associated school and 1.25% for log associated school. As for the catch proportion of shark species by school association type, it accounted for 0.01% for unassociated school, 0.11% for FAD associated school and 0.10% for log associated school, which showed that unassociated school type was the lowest to affect bycatch of non-target and shark species. Given the proportion of bycatch compositions, however, it is considered that FAD associated school of Korean tuna purse seine fishery has less caught bycatch species of non-target and shark, compared to other fleets operating in the Indian Ocean.

Space-time cluster research of R&D industry in Seoul, Korea (서울시 R&D 산업체의 시공간 클러스터 분석)

  • Park, Sun-Young;Kim, Youngho
    • Journal of the Economic Geographical Society of Korea
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    • v.16 no.3
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    • pp.492-511
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    • 2013
  • According to IASB(International Accounting Standards Board), R&D(Research and Development) is defined as a tertiary sector industry combining research and development. Many studies investigated R&D industry clusters in the form of high-tech cluster(Coe et al., 2007). However, these studies only generalized various spatial cluster of R&D industries. In particular, the studies could not considers cluster formation process over time lacking statistical significance in space-time perspectives. This study, therefore, indicates the limitation of recent R&D cluster literature which only considers either time or space. In addition, this study explores space-time clusters in R&D industry together with textile and cloth industry for comparison. Discovering the existence and location of clusters, this study utilized space-time K function and space-time scan statistics. The result shows that R&D industry presents significant clusters only in spatial dimension. No significant clusters were found in space-time dimension. However, textile and clothing industry presents significant clusters in both spatial and space-time dimensions.

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