• 제목/요약/키워드: Performance reporting

검색결과 313건 처리시간 0.026초

새로운 수익인식기준이 통신사업자의 재무보고에 미치는 영향 : 규제회계를 중심으로 (The Effect of New Revenue Recognition Standard on Telecom Firms' Financial Reporting : Focusing on Regulatory Accounting)

  • 천미림;정진향;이태희
    • 디지털융복합연구
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    • 제17권11호
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    • pp.163-170
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    • 2019
  • 새로운 기술과 산업의 등장으로 통신산업의 융복합화가 가속되면서 규제제도 개편에 대한 논의가 이루어지고 있다. 이러한 가운데 2018년 기업의 수익에 큰 변화를 야기하는 새로운 수익인식기준이 도입되었다. 본 연구는 새로 도입된 한국채택국제회계기준(K-IFRS) 제1115호 '고객과의 계약에서 생긴 수익'의 규제회계제도 적용가능성을 검토하고 통신정책 수립에 시사점을 제공하고자 하였다. 먼저 K-IFRS 제1115호 중 통신사업자의 수익에 영향을 미칠 수 있는 주요내용을 정리하고, 기존의 수익인식기준과 어떠한 차이가 있는가를 분석하였다. 또한 수행의무의 식별, 거래가격산정 및 거래가격의 배분에 대한 사례를 제시하여 새로운 수익인식기준이 통신사업자의 수익에 어떻게 영향을 미치는가를 확인하고 이에 대한 회계처리방법을 제시하였다. 통신사업자의 수익에 가장 큰 변화는 거래가격을 거래가격을 통신서비스와 휴대전화단말기 판매 두 개의 수행의무에 배부하는 것이며 이로 인해 사업자의 통신서비스매출은 일제히 감소할 것으로 예상된다. 본 연구는 새로운 수익인식기준의 도입에 대한 고찰을 통해 통신사업자의 수익의 변화와 회계처리에 대한 이해를 제고하고, 통신정책 수립에 중요한 시사점을 제공한다는데 의의가 있다.

Contrast-Enhanced Spectral Mammography Versus Ultrasonography: Diagnostic Performance in Symptomatic Patients with Dense Breasts

  • Zhongfei Lu;Cuijuan Hao;Yan Pan;Ning Mao;Xin Wang;Xundi Yin
    • Korean Journal of Radiology
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    • 제21권4호
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    • pp.442-449
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    • 2020
  • Objective: To compare the diagnostic performance of contrast-enhanced spectral mammography (CESM) versus ultrasonography (US) in symptomatic patients with dense breasts, while using histology as the gold standard. Materials and Methods: After obtaining approval from the local ethics board, this prospective study collected data from patients with symptomatic breasts who underwent CESM and US examinations from May 1, 2017 to September 30, 2017. We then selected those with dense breasts and pathological results as our sample population. Both CESM and US results were classified by a radiologist through the Breast Imaging Reporting and Data System, and the results were compared with their corresponding histological results. The chi-square test was conducted to compare the diagnostic performance of CESM and US, and the receiver operating characteristic curves for the two imaging modalities were obtained. Results: A total of 131 lesions from 115 patients with dense breasts were included in this study. Sensitivity, specificity, positive predictive value (PPV), negative predictive value (NPV), and accuracy were 93.8%, 88.1%, 88.2%, 93.7%, and 90.8% for CESM, and 90.6%, 82.1%, 82.9%, 90.2%, and 86.3% for US, respectively. The p values for sensitivity, specificity, PPV, NPV, and accuracy were 0.687, 0.388, 0.370, 0.702, and 0.238, respectively. The area under the curve of CESM (0.917) was comparable with that of US (0.884); however, the differences between CESM and US were not statistically significant (p = 0.225). Eight false-positive cases and 4 false-negative cases for breast cancer were found in CESM, while 12 false-positive cases and 6 false-negative cases were found in US. Conclusion: The diagnostic performances of CESM and US are comparable in symptomatic women with dense breasts; however, the routine use of additional US imaging is questionable for lesions that can be detected by CESM.

간호사 인사관리 제도에 관한 연구 (Performance Appraisal and Job Rotation of the Nurse In a General Hospital)

  • 권영희;이명하
    • 간호행정학회지
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    • 제5권3호
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    • pp.425-444
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    • 1999
  • The purpose of this study is to survey evaluation of the nurse on the current Performance Appraisal System. the need for future performance of the nurse and the opinions about the job rotation, and suggest the direction of improvement by obtaining basic data to improve personnel management of the nurse in a hosipial, the subject of the investigation. The study was conducted self-reporting questionniare survey of 330 nurses working at C hospital located in Chonbuk Province and the data was collected from May 4. 1999 through May 14. The research used measuring instrument developed by researcher for evalution about the present performance appraisal. the need for the future performanc appraisal system and the opinion of job rotaion. The analysis of the collected data was computerized using SPSS/PC+ program, calculated frequency, percentage, the mean and standard deviation and used Pearson, s Correlation Coefficients, t-test, chi- square test. Major findings are as follows. 1) As for the purpose of the current performanc appraisal, the appraiser recognized it as a security of promotion standard, while the employee saw it as a means for control as guidance and supervison of work. 2) With regard to use the result of the present performance appraisal, appraiser picked ambiguous appraisal standard, employees recognized unilateral evaluation of superior eliminated the participation of them as the highest priority. 3) In relation to the current criteria for promotion of the nurse, both appraisers and employees placed more weight on the length of clinical than performance appraisal score. 4) There is much possibility of the appraiser making an error to evaluate considering the length of performance appraisal. 5) Both appraisers and employees indicated that prospective result of performance appraisal should be used for the ability development & motivation of the individual. 6) Concerning employee's participation for performance appraisal both sides wanted by far more participation. 7) Regarding the most ideal appraisal method, both parties favored most the way added up the evaluation of the head nurse and peer review and followed by the manner the revaluation of the head nurse by considering self-evaluation. 8) As to the individual interview after the appraisal, more than 60% of appraisers responded it's not necessary, while above 88.5% of employees answered it is essential so that it is showed significantly difference between the appraisers and the employees. 9) As far as open of the evaluation result is concerned. 75% of the appraiser were against it but 80% of the employee were for it so that it showed significantly between them. The most principal reason that the employee want is that it motivates the individual's ability development and the fairness of the appraisal increases. 10) Whether the periodical rotation is necessary or not, 80% of appraisers and employees answered it's necessary, however, over 70% of them did not want the rotation. 11) Work-group Cohesiveness level within the nursing unit was attentive different from desire of the rotation, that is, the work group cohesiveness level of nurses wanting rotation was significantly lower than that of the group not desiring it.

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초등학교 양호교사의 건강증진 생활양식 실천정도와 영향 요인에 관한 연구 (A Study on Health-Promoting Lifestyles and Their Affecting Factors in Elementary School Nurses)

  • 박소영
    • 한국학교보건학회지
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    • 제10권1호
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    • pp.51-63
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    • 1997
  • Changes in disease patterns increase the importance of health-promoting lifestyles in a healthy society. Thus health education in elementary schools is very important because the knowledge of health and health habits in this period become a habitual part of life. The purpose of this study is to identify the performance in promoting healthy lifestyles of elementary school nurses. Such data helps to provide data to judge whether they are capable health educators or not. The subjects were 365 elementary school nurses selected by purposive sample. The data were collected by a self reporting questionnaire from August to October of 1996. The methods used in this study were the health-promoting lifestyle profile developed by Park In Sook (1995) and Licker's flour-point scale. A Cronbach's ${\alpha}$, percentage, mean, standard deviation, ANOVA, Pearson's correlation coffcient and stepwise multiple regression in the SAS package were used to analyze the data. The results of this study were as follows: 1. 37.7% of the sample were aged between 30 and 39 and 33.7% were between 40 and 49. 44.9% of the sample had attended college. 87.7% of the sample were married. 42.5% of the sample were people with a career of 11~20 years, and 26.0% of it had 21 years or more of working experience as an elementary school nurses. 2. The average scores of the family function and the social support were 2.97 and 2.98 respectively. 3. 86.5% of the sample were satisfied with their job. 4. 85.8% of the sample answered that they were healthy and 14.2% answered that they were unhealthy. The average scores of the internal health locus of control and self-esteem were 3.35 and 3.15 respectively. 5. The average score of performance in health-promoting lifestyle variables was 3.16; the average scores for harmonious relationships, regular diet professional health maintenance, sanitary life, self-control, emotional support, diet, rest and sleep, exercise and activity. self-achievement, and diet control were 3.47, 3.30, 2.52. 3.60, 2.92, 3.18, 3.14, 3.11, 2.96, 3.26 and 3.12. The variable with the highest degree of correlation was a sanitary life, whereas the one with the lowest degree was professional health maintenance. 6. A significant difference was found in self-esteem according to age. There was a significant difference in the average score of internal health locus of control according to age and career. 7. There were significant differences in the health-promoting lifestyle performance depending on age, career and monthly household income. The longer the career, the higher the health-promoting lifestyle performance. 8. A weak positive correlation was found between self-esteem and health-promoting lifestyles performance(r=0.417, p<0.001) Also, a weak positive correlation was found between the internal health locus of control and health-promoting lifestyles performance (r=0.386, p<0.001). 9. Heath-promoting lifestyle performance showed significant correlations with family function, social support and job satisfaction. 10. Stepwise multiple regression analysis revealed that the most powerful predictor was the variance of family function. Social support, age, self-esteem, internal health locus of control, perceived heath status and job satisfaction accounted for 55.9% of the variance in heath-promoting lifestyle performance.

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USN에서 QoS보장을 위한 MAC 프로토콜 (QoS Guaranteed MAC protocol in Ubiquitous Sensor Networks)

  • 김성훈;고선복;이성근
    • 한국정보통신학회:학술대회논문집
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    • 한국해양정보통신학회 2008년도 춘계종합학술대회 A
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    • pp.513-516
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    • 2008
  • USN의 장점이 크게 부각되고 이에 대한 연구 개발이 활성화됨에 따라, 가까운 미래에는 하나의 USN을 통해 다양한 응용 서비스가 제공될 것으로 예상된다. 따라서 다수의 응용은 주기적 데이터 리포팅, 연속적인 정보 모니터링, 이벤트 드리븐 데이터, 쿼리 기반 데이터 등 데이터 패턴을 요구하게 되므로 각 응용에 맞는 QoS를 보장해 줄 수 있는 매커니즘을 필요하다. 본 논문에서는 USN에서 각 응용에 적합한 QoS를 제공하기 위해 S-MAC를 기반으로 listen과 sleep시간을 동적으로 변경시키는 방법을 제안한다. 제안된 알고리즘은 QoS에 적합하게 동작함으로써 불필요한 에너지의 소비를 최소화하고, 전체 네트워크 수명을 향상 시킬 것으로 기대한다.

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일반 질 지표로서의 병원 표준화 사망비에 대한 고찰 (How Can We Use Hospital-Standardized Mortality Ratio as a Quality Indicator of Hospital Care in Korea?)

  • 김선하;최은영;이현정;옥민수;조민우;이상일
    • 보건행정학회지
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    • 제27권2호
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    • pp.114-120
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    • 2017
  • The hospital standardized mortality ratio (HSMR) is a widely used generic measure for assessing quality of hospital care in many countries. However, the validity of HSMR as a quality indicator is still controversial. We critically reviewed characteristics of HSMR and suggested how to use HSMR as a quality indicator in the Korean setting. The association between HSMR and other quality measures of hospital care is inconclusive. In addition current HSMR model has shortcomings in risk adjustment because of the lack of clinical data, accuracy of disease coding, coding variation among hospitals, end-of-life care issues, and so on. Therefore, HSMR should be used as an indicator for improvement, not for judgement such as public reporting and pay-for-performance. More efforts will be needed to tackle practical and methodological weaknesses of HSMR in the Korean setting.

워터마크를 이용한 TV방송 광고모니터링 시스템 (Monitoring System for TV Advertisement Using Watermark)

  • 신동환;김경순;김종원;최종욱
    • 대한전기학회:학술대회논문집
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    • 대한전기학회 2004년도 학술대회 논문집 정보 및 제어부문
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    • pp.15-18
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    • 2004
  • In this paper, it is implemented the monitoring system for TV advertisement using video watermark. The functions of an advertisement monitoring system are automatically monitoring for the time, length, and index of the on-air advertisement, saving the log data, and reporting the monitoring result. The performance of the video watermark used in this paper is tested for TV advertisement monitoring. This test includes LAB test and field test. LAB test is done in laboratory environment and field test in actually broadcasting environment. LAB test includes PSNR, distortion measure in image, and the watermark detection rate in the various attack environment such as AD/DA(analog to digital and digital to analog) conversion, noise addition, and MPEG compression The result of LAB test is good for the TV advertisement monitoring. KOBACO and SBS are participated in the field test. The watermark detection rate is 100% in both the real-time processing and the saved file processing. The average deviation of the watermark detection time is 0.2 second, which is good because the permissible average error is 0.5 second.

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EMPLUX Collector에 의한 토양 오염 가스 조사 (Soil-Vapor Survey on Soil-Remediation by EMPLEX Collector)

  • 김정성
    • 한국환경과학회지
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    • 제17권1호
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    • pp.119-128
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    • 2008
  • Laboratory analytical results of 22 sets of hydrophobic adsorbent coils containing surface soil-vapor and two soil samples collected by conventional intrusive method from each boring location at two active dry cleaning facilities in the State of Illinois, U.S.A, were presented to evaluate the performance of soil-vapor survey. The most critical factor to determine the effectiveness of soil-vapor survey is the distance from the soil-vapor sampling device to the actual contamination, which is a function of soil porosity, permeability, primary lithology, and other geological and hydrogeological site-specific parameters. Also this factor can be affected by the history of contaminant-generating operations. The laboratory analytical results in this study showed longer dry cleaning operation history (i.e., 50 years) and presence of fine sand at the beneath Site B allow the contaminants to migrate farther and deeper over a fixed time compared to Site A(i.e., 35 years and silty clay) so that the soil-vapor survey is not likely the most effective environmental site investigation method alone for Site B. However, for Site A, the soil-vapor survey successfully screened the site to identify the location reporting the highest soil concentration of chlorinated solvents.

건설안전경영시스템 모델구축에 관한 연구 (A Study on the Establishment of a Safety Management System for Construction Projects)

  • 김두석;이한식;김용수
    • 한국건설관리학회:학술대회논문집
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    • 한국건설관리학회 2002년도 학술대회지
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    • pp.494-497
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    • 2002
  • 본 연구의 목적은 효과적인 건설안전경영시스템의 구축을 위한 표준모델을 제시하는데 있다. 연구의 진행은 문헌을 통한 이론적 고찰과 기존의 품질 및 환경시스템에 관한 현황조사를 통하여 이루어졌다. 이와 같은 과정을 통하여 도출된 결론을 요약하면 다음과 같다. 기존의 품질 및 환경시스템에 관한 현황조사 결과, 효과적인 건설안전경영시스템의 구축에 있어 성과측정 및 보고시스템 체계의 정립이 필요한 것으로 분석되었다. 따라서 기존 시스템에 대한 보완과 GMP(Good Management Practice)의 적용을 중심으로 한 총 여섯 단계의 사전적 안전경영시스템의 표준모델을 제시하였다.

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에너지 효율성과 서비스 품질 보장을 위한 MAC 프로토콜 (Energy-efficient and QoS Guaranteed MAC protocol in Ubiquitous Sensor Networks)

  • 김성훈;고선복;정창렬;이성근
    • 한국전자통신학회논문지
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    • 제3권2호
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    • pp.71-78
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    • 2008
  • USN이 적용되는 분야가 확장되고, 연구가 활발히 이루어짐에 따라, 다수개의 USN이 상호 혼재하는 단계를 거쳐, 하나의 USN을 통해 다수의 응용서비스가 제공되는 단계로 진화될 것으로 전망된다. 따라서 하나의 USN에서 전달하는 데이터 패턴은 드문 데이터 리포팅, 연속적인 정보 모니터링, 이벤트 드리븐 데이터, 쿼리를 기반으로 하는 데이터 등의 여러 패턴이 혼재하게 될 것이다. 이러한 데이터 패턴들은 각 각이 요구하는 지연, 에러 비율, 전송률 등의 QoS 특성이 다르게 된다. 따라서 본 논문에서는 이런 환경에서 적합한 QoS를 보장해 줄 수 있는 MAC 프로토콜을 제안하였다. 제안된 알고리즘은 여러 응용에 맞춰 서비스를 제공하기 때문에 불필요한 에너지의 소비를 줄일 수 있다.

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