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Application of Accrual Basis for Calculation of Prolongation Cost in Construction Projects (공기연장 추가간접비 산정기준의 발생주의방식 적용 연구)

  • Jeong, Kichang;Lee, Jaeseob
    • Korean Journal of Construction Engineering and Management
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    • v.19 no.5
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    • pp.111-120
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    • 2018
  • Recently, Domestic public construction projects are experiencing a great deal of disputes because of the growing uncertainty about the criteria for calculating the prolongation cost. In addition, researchers have been studying various systems and proper cost estimates in an effort to reduce the uncertainty of these systems and the occurrence of disputes. However, there is no standard yet for social consensus. Meanwhile, The study on the classification system according to the recognition standard of accounting has been systematically studied. As a result, the concepts of accrual and cash basis are defined separately. The purpose of this study is to verify the possibility of applying the concept of 'accrual basis' to the Standard for calculation of prolongation cost. Therefore, As a result of analyzing the occurrence pattern of Job-site overhead cost, it is confirmed that actual costs can not be calculated by the cash-basis method. In particular, the implications of the necessity of the accrual-basis method should be more strictly indicated in the case of items such as indirect labor costs and welfare benefits. In addition, the contractor 's claim report and the appraisal report were examined. As a result, it was confirmed that the calculation situations of prolongation costs are biased to the cash-basis method. In this way, it is suggested that necessary to supplement the calculation standard of the actual costs from the point of view of accrual basis.

Case Study of UML(Unified Modeling Language) Design for Web-based Forest Fire Hazard Index Presentation System (웹 기반 산불위험지수 표출시스템에서의 UML(Unified Modeling Language) 설계 사례)

  • Jo, Myung-Hee;Jo, Yun-Won;Ahn, Seung-Seup
    • Journal of the Korean Association of Geographic Information Studies
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    • v.5 no.1
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    • pp.58-68
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    • 2002
  • Recently as recognition to prevent nature disasters is reaching the climax, the most important job of government official is to provide information related to the prevention of nature disasters through the Web and to bring notice to prevent disaster under people. Especially, if the case of daily forest fire hazard index is provided within visualization on Web, people may have more chances to understand about forest fire and less damages by large scale of forest fire. Forest fire hazard index presentation system developed in this paper presents daily forest fire hazard index on map visually also provides the information related to it in text format. In order to develop this system, CBDP(Component Based Development Process) is proposed in this paper. This development process tries to emphasize the view of reusability so that it has lifecycle which starts from requirement and domain analysis and finishes to component generation. Moreover, The concept of this development process tries to reflect component based method, which becomes hot issue in software field nowadays. In the future, the component developed in this paper may be possibly reused in other Web GIS application, which has similar function to it so that it may take less cost and time to develop other similar system.

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A Historical Approach to the Development of Democracy and the Archival Society in Korea (한국 기록관리와 '거버넌스'에 대한 역사적 접근)

  • OH, Hang-Nyeong
    • The Korean Journal of Archival Studies
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    • no.11
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    • pp.15-40
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    • 2005
  • 'Governance' is a subject that is widely discussed these days in the government and the academic world. I think that the new concept, 'governance', is a strategy to develop the democracy of the society in its institutional and functional aspects. When we are going to discuss about governance, public records and their relationships, without understanding the meaning of 'public' in Korea, we cannot expect to discuss the matter precisely. It is said that Korean public service sectors are awash with authoritarianism and unreasonableness, and that they are at the center of seething corruption and bribe scandals. It is the legacy that the regimes adopted in the aftermath of the Japanese colonial rule for 35 years. The colonial legacy included not simply the practice of the Japanese colony, but also people who had collaborated the Japanese. The American military government and Rhee, Sung-Man regime also appointed the same officials to government posts. As was the same case in other areas including economy, press, education, politics, law, etc. In this point of view, "Righting historical wrongs", a controversial issue now in Korea, aims at establishing the right relationships between an individual and the public, and eventually laying the foundation of democracy for future generation, a procedure of achieving good governance. Apparently, Korea has made progress in developing democracy, as well as in reforming the government policy and organization. Many independent commissions are performing the projects instead of the government institutions that mandated to do the job, but has not played their roles. The e-government projects in Korea was launched in 2001 by the former administration. However, the confusion of records-management after the promulgation of the act is the result of the lack of strategy and the inconsistency of the vision. Good record-keeping supports effective, transparent and accountable government. Accountability is a key element of good governance. It is a recognized fact that without information, there is no guidance for decision-making, and accountability. Thus without records, there is no accountability for the decisions of actions. Transparency means that the decisions taken and their enforcement are carried out based on led-out rules and regulations. When both accountability and transparency are non-existent, good governance is bound to fail. Archival institutions have to give an attention to inner-governance because of the new trend of archival practice, namely 'macro-appraisal'. This 'macro-appraisal' is a kind of a functions-based approach. However, macro-appraisal focuses not just on function, but on the three-way interaction of function, structure and citizen, which combined reflect the functioning of the state within civil society, that is to say, its governance. In conclusion, the public and democracy are major challenges in the Korean society. The so-called good governance requires good record management. In this respect, records managers are in the front line of instituting good governance, and achieving better public and democracy for future generation, a procedure of achieving good governance.

Restricted Use of Contingent Workers and the Factors of Shift from Contingent to Standard Workers in Brazil (브라질 비정규노동의 제한적 활용과 정규직화 요인)

  • Jeong, Heung-Jun
    • Korean Journal of Labor Studies
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    • v.19 no.1
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    • pp.213-260
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    • 2013
  • This study pays attention to the restricted use and the possibility of standard position of contingent workers in Brazil. The labor market of Brazil has been developed by formal and informal labor sector, and informal sector includes various precarious workers as well as contingent workers. According to Brazilian Statistics Department, not contingent workers but informal labor focused in this paper have been slowly decreased since year 2000. In this context, this study investigated on the reasons of decreasing contingent employment in Brazil. The results demonstrate that decreased informal employment and instead increased standard workers could not be interpreted by recent the Braizil's economic boom. Along with literature review, the author conducted the case study regarding employment of contingent workers at six large foreign companies in Sao Paulo. The results of this show that the use of contingent employment was prohibited in regular daily works by the labor law and thus firms employed contingent workers in only temporary positions. Further, firms often promise standard positions for contingent workers when temporary employment contract was terminated since there is little or no exist of the differences of wage between standard and contingent worker in terms of 'same work same wage' and 'minimum wage'. In here, labor unions play a key role in employment change from contingent position to standard job. Consequently, decreasing of contingent workers and stepping stone to regular jobs seems to be triggered by both legal regulation on contingent employment and strong unions. This institutional perspective may extend the theoretical view on the use of contingent workers, and the author discuss that Brazil's case could provide practical implications to Korean labor policy.

The study about variables influencing emotional, normative, and functional marriage intentions of unmarried men and women (미혼남녀의 정서적·당위적·기능적 결혼의향에 영향을 미치는 변인 연구)

  • Park, Hye-Min;Jeon, Gwee-Yeon
    • Journal of Family Relations
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    • v.22 no.4
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    • pp.53-80
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    • 2018
  • Objectives: The purpose of this study was to investigate individual awareness variables influencing emotional, normative, and functional marriage intentions of unmarried men and women. Independent variables were values of offspring, perceptions to unmarried life, attitudes toward multiple role planning, perceptions and availabilities of marriage-related policies, views on the marriageable age, psychological burdens of pressure to marriage by significant people, and views on parents' support for marriage fund. Method: 553 unmarried men and women in Daegu, Korea were surveyed, and the data were analyzed using descriptive statistics, factor analysis, multivariate analysis of variance(MANOVA), multiple regression analysis, and hierarchical regression analysis with SPSS 22.0. Results: First, this study was more exploratory and in-depth approach to marriage intentions than precedent studies. The sub factors of marriage intentions were emotional, normative, and functional marriage ones. Second, emotional marriage intention showed significant differences depending on gender, dating, views on the marriageable age, and degree of acceptance of parents' support for marriage fund. Among the individual awareness variables, values of offspring, perceptions to unmarried life, attitudes toward multiple role planning, and psychological burdens of pressure to marriage personally or by friends influenced emotional marriage intention. Third, normative marriage intention showed significant differences depending on gender, religion, occupational status, employment condition, dating, views on the marriageable age, and degree of acceptance of parents' support for marriage fund. Among the individual awareness variables, values of offspring, perception to unmarried life, attitudes toward multiple role planning, view on the marriageable age, availabilities of marriage-related information offering policies, and psychological burdens of pressure to marriage by mother influenced normative marriage intention. Fourth, functional marriage intention showed significant differences depending on gender, job, parents' support for marriage fund, views on the marriageable age, and degree of acceptance of parents' support for marriage fund. Among the individual awareness variables, functional marriage intention was influenced by values of offspring, perception about unmarried life, attitudes toward multiple role planning, and degree of acceptance of parents' support for marriage fund. Finally, the hierarchical regression analysis showed that individual awareness variables influenced on marriage intentions. Especially, values of offspring, perceptions to unmarried, and attitudes toward multiple role planning influenced on emotional, normative, and functional marriage intentions in common. Conclusions: The findings from these analyses suggest that the selective process based on the individual awareness has become very significant to having marriage intentions. Therefore, this study will contribute as the basic data on national marriage-related policies. Furthermore, this study will be able to use to think about the marriage intention as a task to be preceded by the national policy in order to prepare for Korea 's low fertility and aging phenomenon.

Development and Effects of the Project to Increase Lacquer Production During the Japanese Colonial Era (일제강점기 옻칠 증산(增産) 사업의 전개와 영향)

  • KANG, Yeongyeong
    • Korean Journal of Heritage: History & Science
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    • v.55 no.3
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    • pp.22-44
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    • 2022
  • Lacquer, in addition to high-end crafts such as lacquerware inlaid with mother-of-pearl, was an important strategic material used in a wide range of fields such as industry, architecture, and munitions during the Japanese colonial era. In particular, as the demand for lacquer used in munitions soared in the 1940s when the war started, a ticket system was introduced to restrict its distribution. Meanwhile, Japan experienced a chronic shortage of lacquer as a result of the rapidly increasing demand for it, and thus went on to import Chinese lacquer after the late 19th century. After the 1910s, the market share of Chinese lacquer reached 90%, and the local situation in China began to affect the supply and demand for lacquer in Japan. To counteract the issue, the Japanese government increased the production of lacquer in Joseon. As for the project to increase lacquer production in Joseon, objective indicators were prepared through a number of tests in the 1910s and 20s, which paved the way for the project to begin in earnest in the 1930s. Lacquer trees were planted and training classes on how to collect lacquer were held throughout the country. The Japanese government promoted the lacquer production industry as a promising side job for Koreans. The project, implemented in various parts of the country, reaped fruitful results, and it provided the basis for lacquer production in Korea that has continued to this day. At that time, the major regions in the southern part of the country where the project was concentrated were Wonju, Okcheon, and Hamyang, regions that are still known today as major production sites. The improved method of collecting lacquer taught to Koreans by the Japanese has now become the main method of collecting lacquer in Korea. This study attempts to identify the current status of the project to increase lacquer production through various records from the Japanese colonial era with a view to contributing to the study of modern lacquer craft history.

The Perception of Corporate Management Experts on Corporate Counseling A Study on Marketing Mix for Revitalization (기업상담에 대한 기업경영 전문가의 인식과 활성화를 위한 마케팅믹스 연구)

  • Na, Sang-Hun;Shin, Dong-Yeol
    • Industry Promotion Research
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    • v.7 no.3
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    • pp.1-8
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    • 2022
  • Many companies are operating and introducing the research results that corporate counseling contributes to corporate profits and improves the effective welfare of workers. This study was conducted targeting business management experts. As a research question, first, is there a difference in perception among business management experts about business counseling? Second, what is an important marketing 7P mix for revitalizing corporate counseling? Third, there will be differences in the importance of the 7P mix for marketing among business management experts. The results of the quantitative study are as follows. First, business management experts had a positive perception about the intention and necessity of corporate counseling, and marketing was higher than production management by field. The consultation model prefers an external model, and medium-sized enterprises and small and medium-sized enterprises are selected as target companies, and service and manufacturing industries are selected as target industries. The topics are recognized as interpersonal relationships and job stress. Second, price mix, product mix, people mix, and process mix are recognized as important marketing mixes, but companies consider the price mix the most important. Third, there was a difference between corporate management experts in the promotion mix and process, and marketing recognized the promotion mix as important and the process mix was important for financial management. However, there is no difference in the mixes by field except for this, so it can be said that the perception of the marketing mix is similar. Through this study, it is meaningful to present the implications of the marketing mix for awareness and activation of corporate counseling from the corporate point of view.

A Study on the Critical Success Factors of Wireless Broadband Service (휴대인터넷(WiBro) 서비스의 주요성공요인에 관한 연구)

  • Yoon, Jong-Soo
    • Journal of the Korea Society of Computer and Information
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    • v.14 no.11
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    • pp.233-245
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    • 2009
  • The number of subscribers and the level of service usage are moderately low though WiBro service, as a new mobile Internet service, has been provided to mobile Internet users since June 2006. Considering this situation, the study was to identify, in exploratory point of view, which critical success factors are considered by mobile Internet users as the most important one to facilitate WiBro service, and to examine the perception of critical success factors of WiBro service varies according to their demographic characteristics. The study also was to suggest a few of research propositions on the relationships between critical success factors of WiBro service and characteristics of mobile Internet users, based on various statistical analyses. To accomplish these research purposes, the study defined research variables such as demographic characteristic of mobile Internet users, types of user, and critical success factors of WiBro service based on the review of mobile Internet service related studies. And then, the study performed various statistical analyses using survey questionnaires on mobile Internet users. The analyses show that there are little differences in perception on critical success factors of WiBro service among the mobile Internet users grouped by job and residential region, and that only the relationship between occupation of mobile Internet users and critical success factors of WiBro service is moderated by the types of user. Finally, the study proposed some research propositions, based on these analysis results, that could be used in the future studies.

The Impact of Corporate Image on Employees' Alturistic Behavior in Franchise Industry: Mediating Role of Organizational Trust and Affective Commitment (프랜차이즈 기업이미지가 종업원의 이타적 행동에 미치는 영향: 조직신뢰와 정서적 몰입의 매개역할)

  • Hur, Soon-Beom;An, Dae-Sun;Cho, Hye-Duk
    • The Korean Journal of Franchise Management
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    • v.8 no.4
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    • pp.33-43
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    • 2017
  • Purpose - Previous studies about corporate image generally explore how corporate image affects a company's effectiveness from the consumer view. However this study attempts to explore the impacts of corporate image (reliability, friendly, corporate social responsibility, and innovation) on employees' altruistic behaviors in the franchise industry context. This study also examine whether organizational trust and affective commitment play a mediating role in the relationship between corporate image and employees' altruistic behaviors. The authors developed several hypotheses to achieve these purposes. Research design, data, and methodology - The data were collected from employees in food-service franchise companies located in Seoul, Korea. Among a total of 363 questionnaires distributed, 294(response rate of 81%) questionnaires were returned. After excluding 18 invalid respondent questionnaires, 276 valid questionnaires(response rate of 76%) were coded and analyzed using frequency, confirmatory factor analysis, correlations analysis, and structural equation modeling with SPSS 21 and SmartPLS 3.0. Result - The findings of the study are as follows: First, friendly, CSR, and innovation had positive effects on organizational trust, but reliability did not have a significant effect on organizational trust. Second, reliability and friendly of corporate image had positive effects on affective commitment, but CSR and innovation did have a significant effect on affective commitment. Third, organizational trust and affective commitment had positive effects on employees' altruistic behaviors. Conclusions - The aim of this study is to investigate the franchise corporate image as a significant influencing factor of employees' altruistic behaviors. The data were collected from only employees from franchising companies. The findings might vary from position to position. Future studies need to collect and compare data from managers. Future studies need to consider other variables that affect employees' altruistic behaviors. For example, leadership and market orientation might influence employees' attitude and behaviors. Also, future research should include other variables and it may have limitations in sample representative because of sampling franchise corporate in Seoul. Future studies will include franchise corporate all over the country. Future studies can also consider other variables (e.g., job performance and turnover intentions) to measure employee performance at the level of individuals and identify the impact of employee performance on business performance at the level of corporate.

A Study on Changes in Seafarers Functions and Manpower Training by the Introduction of Maritime Autonomous Surface Ships (자율운항선박 도입에 따른 선원직능 변화와 인력양성에 관한 연구)

  • Sung-Ju Lim;Yong-John Shin
    • Proceedings of the Korean Institute of Navigation and Port Research Conference
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    • 2021.11a
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    • pp.78-80
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    • 2021
  • This study is based on Degree of Recognition and AHP surveys for experts, this study investigates changes in the demand of seafarers in response to changes in the shipping industry environment in which Maritime Autonomous Surface Ships(MASS) emerge according to the application of the fourth industrial revolution technology to ships, and it looks into changes in seafarers' skills. It also analyzes and proposes a plan for cultivating seafarers accordingly. As a result of Degree of Recognition and AHP analysis, it is analyzed that a new training system is required because the current training and education system may cover the job competencies of emergency response, caution and danger navigation, general sailing, cargo handling, seaworthiness maintenance, emergency response, and ship maintenance and management, but jobs such as remote control, monitoring diagnosis, device management capability, and big data analysis require competency for unmanned and shore based control.By evaluating the importance of change factors in the duties of seafarers in Maritime Autonomous Surface Ships, this study provides information on seafarers educational institutions response strategies for nurturing seafarers and prioritization of resource allocation, etc. The importance of factors was compared and evaluated to suggest changes in the duties of seafarers and methods of nurturing seafarers according to the introduction of Maritime Autonomous Surface Ships.It is expected that this study is meaningful as it systematically derived the duties and competency factors of seafarers of Maritime Autonomous Surface Ships from a practical point of view and analyzed the perception level of each relevant expert to diagnose expert-level responses to the introduction of Maritime Autonomous Surface Ships.

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