• 제목/요약/키워드: Management entity

검색결과 472건 처리시간 0.029초

우리나라 장기요양기관 회계처리 지침의 개정 방향 (A Study on the Improvement of the Korean Accounting Stipulations of The Long term Care Facilities)

  • 오동일
    • 한국산학기술학회논문지
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    • 제15권2호
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    • pp.688-697
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    • 2014
  • 우리나라 장기요양기관은 노인복지법 적용 기관과 미적용 기관이 혼재되어 사회복지법인재무회계규칙이나 장기요양보험법의 지침을 따르고 있다. 그러나 시설정보시스템의 이용이 불가능한 경우도 있고 자료 제출의 강제적 의무도 없어 장기요양기관의 재무상태와 경영실태와 관련된 신뢰성있는 회계정보는 부족한 실정이다. 따라서 본 연구에서는 현재 회계 관련 규정의 문제점과 개선방향을 알아보고 회계기준 정립을 위한 방안을 제시하였다. 본 연구에서는 장기요양기관의 실태를 반영하여 단기적으로는 복식부기기준의 회계기준과 단식부기 기준의 두 가지 회계기준이 필요할 뿐 만 아니라 적정한 재무보고를 위해 회계원칙에 부합하는 세 가지의 이익처분항목을 도입하였다. 마지막으로 충당부채 계정의 도입과 국고보조금, 감가상각비 등에 대한 회계 기준을 도입하였다.

스마트폰을 통한 청소년 성행동 촬영에 영향을 미치는 요인 (Factors affecting on Filming of the Adolescent's Sexual Behavior by using Smart Phone)

  • 김석환
    • 한국학교ㆍ지역보건교육학회지
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    • 제17권2호
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    • pp.71-81
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    • 2016
  • Objectives: The objective and aim of this research is to cultivate a problem-solving ability by analysing the factors that negatively impact on filming sexual behaviour by adolescent. Methods: This research mainly refer to the secondary reference which is conducted a survey of all over the country by National Youth Policy Institute. 3,963 students on the register who participated in survey between 12th of June in 2014 and 15th of July in 2014 was nominated as final recipient for research. Results: Firstly, it has been shown that students who have watched sexual video have more experienced at filming sexual behaviour. In the area of stimulation(p<0.01) and emulation/sharing(p<0.001) except to violation of human rights, adolescent who has experienced at filming sexual behaviour significantly gains more high score than adolescent who does not have experienced statistically. Secondly, as a result of analysis the factors which negatively impact on filming sexual behaviour by adolescent with Binary logistic regression analysis, the adolescent who have shared sexual video was impacted on having an experience at filming sexual behaviour. and the adolescent who had sexual conversation was impacted on having an experience at filming sexual behaviour. Conclusion: A local autonomous entity and school should enforce systematic health education and practical management of mass media rather than unconditional restriction of adolescent's use of smart phone. To carry out this, the state and a local autonomous entity should urge plan for support for settling the instructive environment about using smart phone.

Ensuring the Quality of Higher Education in Ukraine

  • Olha, Oseredchuk;Mykola, Mykhailichenko;Nataliia, Rokosovyk;Olha, Komar;Valentyna, Bielikova;Oleh, Plakhotnik;Oleksandr, Kuchai
    • International Journal of Computer Science & Network Security
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    • 제22권12호
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    • pp.146-152
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    • 2022
  • The National Agency for Quality Assurance in Higher Education plays a crucial role in education in Ukraine, as an independent entity creates and ensures quality standards of higher education, which allow to properly implement the educational policy of the state, develop the economy and society as a whole. The purpose of the article: to reveal the crucial role of the National Agency for Quality Assurance in Higher Education to create quality management of higher education institutions, to show its mechanism as an independent entity that creates and ensures quality standards of higher education. and society as a whole. The mission of the National Agency for Quality Assurance in Higher Education is to become a catalyst for positive changes in higher education and the formation of a culture of its quality. The strategic goals of the National Agency are implemented in three main areas: the quality of educational services, recognition of the quality of scientific results, ensuring the systemic impact of the National Agency. The National Agency for Quality Assurance in Higher Education exercises various powers, which can be divided into: regulatory, analytical, accreditation, control, communication. The effectiveness of the work of the National Agency for Quality Assurance in Higher Education for 2020 has been proved. The results of a survey conducted by 183 higher education institutions of Ukraine conducted by the National Agency for Quality Assurance in Higher Education are shown. Emphasis was placed on the development of "Recommendations of the National Agency for Quality Assurance in Higher Education regarding the introduction of an internal quality assurance system." The international activity and international recognition of the National Agency for Quality Assurance in Higher Education are shown.

데이터 엔지니어링 방법론을 기반으로한 네트워크 트래픽 분석 시스템 (Network Traffic Analysis System Based on Data Engineering Methodology)

  • 한영신;김태규;정재은;정찬기;이칠기
    • 한국시뮬레이션학회논문지
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    • 제18권1호
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    • pp.27-34
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    • 2009
  • 현재 네트워크 사용자 특히 인터넷 사용자 증가 속도는 가히 기하급수적이라 할 수 있다. 더불어 질 높은 서비스에 대한 요구가 제기되고 있는데 이것은 필연적으로 트래픽의 폭증을 가져오고 있다. 따라서 네트워크 트래픽의 효율적 분석 관리는 과거에 비해 더욱 중요한 사항으로 대두되고 있다. SES를 이용한 네트워크 분석은 네트워크 관리자들에게 쉽고, 효율적으로 트래픽데이터를 접근이 가능하다. 따라서 본 연구의 목적은 대용량의 네트워크 트래픽 데이터 효과적으로 처리하기 위해 최적화된 네트워크 트래픽 시스템을 구현하기 위하여 데이터 엔지니어링 방법론인 SES를 이용하여 네트워크 패킷의 정보 구조를 설계한후 DEVS를 이용하여 분석하는 시스템을 구현하고자 한다.

농촌지역 개발사업 공동시설의 활용도 기준체계 정립을 통한 실태 파악 연구 (Comparing Stakeholder Perceptions on the Reasons for Rural Underutilization of Common Facilities )

  • 김은솔;이재호
    • 농촌계획
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    • 제29권3호
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    • pp.53-67
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    • 2023
  • In this study, the problem of the idleness of public buildings in rural areas is seriously emerging, but there are no clear standards for assessing the utilization of these buildings. Therefore, this study endeavors to investigate the actual state of idleness of buildings created by rural area development projects based on the criteria for each type. As part of this study, rural facilities were selected in two locations in Sangju City and Miryang City among the target areas of the Rural Agreement. Utilization evaluation criteria were developed to identify the conditions of underutilization. In order to determine the utilization pattern for each facility type, an in-depth interview with the operator and an inspection of the facility were conducted. Based on the analysis, the degree of utilization (e.g., low use, non-use, etc.) was different for each facility type, and among the four facility types (rural tourism, culture and welfare, exercise and recreation, income-based), rural tourism was rated as the least efficient. It has been found that the operating entity's capacity has a significant influence on the utilization of facilities. Socioeconomic factors, such as a decrease in utilization rates, are greatly influenced by the operating entity's capacity. Therefore, support from local governments as well as the national level is required to recycle idle facilities. Lastly, this study suggests the need for different standards for utilization, depending on the type of facility. This moves beyond checking the degree of idleness by the same standard that was previously implemented.

왜 다시 기록관리 혁신인가? 소통, 기술, 협치를 향해 (Why Again Record Management Innovation? : Towards Communication, Technology, and Governance)

  • 김익한
    • 기록학연구
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    • 제55호
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    • pp.165-208
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    • 2018
  • 이 글에서는 2017년 새 정부가 들어선 지금 이 시점에 왜 다시 기록관리혁신을 말하는가에 대해 밝히고 혁신의 방향과 전략에 대해 구체적으로 언급한다. 지금의 혁신은 참여정부 때의 혁신 정신을 잇되, 내재적 비판을 전제로 하여 그 방법과 내용을 새로이 해야 한다. 이 글은 혁신의 기본 방향을 "모두와 함께 하는 기록관리"로 설정할 것을 제안하고 있다. 민주적 지향을 갖되, 현장의 주체들을 위해, 현장에 있는 모든 이들이 함께 혁신을 진행하자는 것이다. 정부 공공기관은 물론 시민과 기업들 모두가 기록관리의 현장에서 그 과정에 참여하고 성과를 공유하는 주체들이다. 민주주의의 현장도, 역사의 현장도, 그리고 기술혁신을 거듭해가는 세계의 흐름도 모두 중요한 기록관리의 현장들이다. 이 글은 이들 6개의 현장에서 지금 바로 진행해야 할 12개의 전략과제와 35개의 세부과제를 구체적으로 제시한다. 또한 최신 기술을 충분히 활용하고, 각 현장의 주체들과 소통하며, 모든 의사결정을 협치에 의해 내리는 방법적 혁신을 동반한 기록관리 혁신의 진행을 제안한다.

기록관리 분야에서 한국어 자연어 처리 기술을 적용하기 위한 고려사항 (Considerations for Applying Korean Natural Language Processing Technology in Records Management)

  • 김학래
    • 한국기록관리학회지
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    • 제22권4호
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    • pp.129-149
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    • 2022
  • 기록물은 과거와 현재를 포함하는 시간적 특성, 특정 언어에 제한되지 않는 언어적 특성, 기록물이 갖고 있는 다양한 유형을 복합적으로 갖고 있다. 기록물의 생성, 보존, 활용에 이르는 생애주기에서 텍스트, 영상, 음성으로 구성된 데이터의 처리는 많은 노력과 비용을 수반한다. 기계번역, 문서요약, 개체명 인식, 이미지 인식 등 자연어 처리 분야의 주요 기술은 전자기록과 아날로그 형태의 디지털화에 광범위하게 적용할 수 있다. 특히, 딥러닝 기술이 적용된 한국어 자연어 처리 분야는 다양한 형식의 기록물을 인식하고, 기록관리 메타데이터를 생성하는데 효과적이다. 본 논문은 한국어 자연어 처리를 기술을 소개하고, 기록 관리 분야에서 자연어 처리 기술을 적용하기 위한 고려사항을 논의한다. 기계번역, 광학문자인식과 같은 자연어 처리 기술이 기록물의 디지털 변환에 적용되는 과정은 파이썬 환경에서 구현한 사례로 소개한다. 한편, 자연어 처리 기술의 활용을 위해 기록관리 분야에서 자연어 처리 기술을 적용하기 위한 환경적 요소와 기록물의 디지털화 지침을 개선하기 위한 방안을 제안한다.

만물네트워크의 사물유저 그룹 관리 기반의 분산원장 기술에 대한 연구 (Study on Distributed Ledger Technology using Thing-user Group Management of Network of Everything)

  • 김수연;강현국
    • 한국소프트웨어감정평가학회 논문지
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    • 제16권2호
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    • pp.77-85
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    • 2020
  • 본 논문에서는 스마트 계약의 핵심 기술로 사용되는 분산원장 기술의 운영과 분산원장 기술의 구성요소에 대하여 연구하고 분산원장의 요소기술을 차세대 만물네트워크에 적용하기 위한 해결책으로 현재 ISO/IEC JTC1 SC6에서 표준화가 진행 중인 만물네트워크 프로토콜의 사물유저 소셜 그룹 관리 기능을 이용한 분산원장 기술의 프로토콜을 제시하였다. 만물네트워크의 사물유저 소셜 그룹 관리 기능은 안정적인 프로토콜 기능과 데이터 전송 관리를 제공하고 있으며 멤버 디스커버리기능, 데이터 전송 통로 관리기능 등의 그룹 관리 기능을 제공하고 있다. 분산원장 요소 기술을 상호 합의로 적용할 수 있는 서비스를 제공할 수 있어서 분산원장 노드들의 그룹 관리 기능에 도움이 될 것으로 예상하며 표준화가 진행되고 있는 ISO/IEC JTC1 SC6의 미래 네트워크 기능과 구조에 적극 반영하고자 한다.

공익에 대한 소비자의 지각과 태도가 공익관련 마케팅캠페인에 대한 소비자 태도에 미치는 영향에 관한 연구 (The Influence of Consumers' Perception and Attitude to Causes on Consumer Attitude toward a Cause-related Marketing Campaign)

  • 이은영
    • 유통과학연구
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    • 제11권12호
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    • pp.63-69
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    • 2013
  • Purpose - Ethical consumption is the action of buying one product over another with an ethical idea in mind. It has gained in popularity since the 1990s with more emphasis being put on the power of consumer actions to create social, economic, and environmental change. Ethical consumption involves boycotts of certain products or brands as well as purchases linked to ethical issues. Cause-related marketing (the buying behavior of ethical consumption) involves a for-profit and non-profit entity teaming up to promote a product at the same time as promoting a social cause. Each time a consumer buys that product, a donation is made by the for-profit entity to the non-profit entity supporting the specific cause. Cause-related marketing has become a tremendously popular type of ethical consumption in recent years owing to its reputation of allowing companies to "do well by doing good." This study examines how consumers' perception of cause and attitude influence their attitude toward a cause-related marketing campaign and attempts to suggest implications for marketers. Research design, data, and methodology - First, this study was designed to examine the consumers' perception factors (cause involvement, attitude for cause, attitude for company and brand familiarity) in order to determine whether these factors have significantly affected consumers' attitude toward a cause-related marketing campaign. Second, this study developed a structural equation model and tested it empirically using survey data from 223 individual respondents. Respondents were undergraduate students in Chungnam. They were shown an existing real campaign message of cause-related marketing, and then filled out a questionnaire. Data were analyzed with SPSS 20.0 and AMOS 17.0 programs. Results - The hypotheses were tested using factor analysis and structural equation modeling. The study's results showed that brand familiarity, attitude to the company and attitude to the cause significantly affected consumers' attitude toward the cause-related marketing campaign and performance. In particular, attitude to the cause was significantly related to attitude and performance of the cause-related marketing campaign. However, the hypothesis about cause involvement was not supported with the results indicating that cause involvement did not affect consumers' attitude toward the cause-related marketing campaign. The findings underline the importance of consumer perceptions of the cause and the company and their attitude to the cause. They point to the importance of individual differences that influence consumer perceptions of the cause, the company and brand familiarity. Also of importance is the consumer's attitude to the cause. Conclusions - The findings suggest some practical implications in designing and implementing cause-related marketing campaigns. It is important to enhance brand familiarity and create a favorable attitude to the company and attitude to the cause before designing cause-related marketing campaigns. The rising popularity of cause-related marketing has been attributed to its potential to cut through advertising clutter. The findings in this study suggest that marketing campaigns supporting a cause make a difference.

사례분석을 통한 공동주택 하자담보책임 종료 절차연구 (A Study on the End of Defects Liability Exit Procedure in Apartment Buildings through Case Studies)

  • 김진국;방홍순;최병주;김옥규
    • 대한건축학회논문집:계획계
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    • 제34권10호
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    • pp.25-32
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    • 2018
  • The ending of the warranty under the current Multi-Housing Management Act has a lot of problem as it is very disadvantageous to the business entity and it makes hard for the contractor to finish the repair work. It is almost none for the business entity to get the written confirmation of the expiration of warranty liability from the client even though it sincerely completed their warranty obligation. It is because the client asks for the works other than fair repair arising from the defect in the work, such as the upgrade work for the enhancement of the value of their assets and the repair work which the client should take care before it issues the written confirmation of the expiration of warranty liability to the contractor. "So, though there is the law specifying this matter, the parties are relying on the unnecessary civil agreement. This leads to the big social and economic losses. If there is no agreement made between the client and the contractor, that leads to the legal dispute. This research on cases of 10 apartments shows that the types of works which the apartment residents ask for depend on the characteristics and conditions of the apartments and that they ask for various kinds of compensational works. In addition, it was found that there were many cases in which even the civil agreement is not recognized as the ending of the warranty obligation even if the proper procedure is taken for the ending of warranty by the contractor or business entity. If the collateral is to be offered to the client, the contractor would get more hard because there is the additional cost other than the warranty obligation, thus damaging the legal objective of the laws trying to minimize the damage made to the resident of the apartments. It means that the increase in the unnecessary warranty cost would lead to the increase in the selling price of apartment and the ending of the dispute through the civil procedure would make the Multi-Housing Act ineffective.