• 제목/요약/키워드: Principle of Accounting

검색결과 54건 처리시간 0.023초

공공요금관리(公共料金管理)의 개선방안(改善方案) (A Reform Proposal for Management of Regulated Prices)

  • 김종석
    • KDI Journal of Economic Policy
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    • 제13권2호
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    • pp.129-140
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    • 1991
  • 정부(政府)에 의한 공공요금관리(公共料金管理)의 기본적(基本的) 취지(趣旨)는 요금상승(料金上昇)을 억제(抑制)하거나 물가수준(物價水準)의 관리(管理)를 위한 것이 아니라, 시장(市場)의 기능을 대신하여 자원배분(資源配分)의 효율화(效率化)를 도모하고 사회적(社會的) 가치(價値)를 반영하고자 하는 것이다. 미시경제적(微示經濟的) 효과(效果)를 기대하는 정책수단(政策手段)을 거시경제적(巨視經濟的)인 정책목표(政策目標)를 위해 사용하는 것은 생산(生産)과 소비(消費)의 과정에서 자원(資源)의 흐름을 왜곡시켜 경제 전반적인 효율성(效率性)의 저하를 초래하고, 국민경제복지(國民經濟福祉)의 향상(向上)을 저해하게 되는 것이다. 특히 상승억제(上昇抑制) 위주의 관리방식(管理方式)이 공공(公共)서비스의 질(質)을 저하시키고, 공공요금(公共料金)이 공공(公共)서비스의 경제사회적(經濟社會的) 기회비용(機會費用)을 정확히 반영하지 못하게 되는 등의 문제를 초래하고 있는 것이다. 따라서, 공공요금(公共料金)도 시장가격기구(市場價格機構)의 일부로서 본래의 기능인 자원배분(資源配分)의 역할(役割)을 담당하도록 하여야 할 것이다. 장기적(長期的)으로는 소비자물가상승률(消費者物價上昇率)과 공공요금상승률(公共料金上昇率)이 크게 다르지 않은 점에 비추어, 비효율적인 직접통제방식(直接統制方式)을 지양(止揚)하고, 수혜자부담(受惠者負擔)의 원칙과 사업단위별 독립채산제의 원칙 아래 공공요금(公共料金) 관리기구(管理機構)의 분권화(分權化)를 추진하여야 할 것이다. 이를 위해서 각 사업단위별(事業單位別)로 독립규제위원회(獨立規制委員會)를 설치하여 전문적으로 공익(公益)을 대표하도록 하고, 해당 위원회(委員會)에서 상시(常時)로 요금수준(料金水準) 및 구조변경(構造變更)에 대해 검토(檢討) 인가(認可)하는 방식으로 개선되어야 할 것이다. 교통운수요금(交通運輸料金)은 노선별 구역별로 경쟁도(競爭度)와 면허개방도(免許開放度)를 고려하여 점진적으로 자유화(自由化)하되, 면허권자가 지방자치단체장(地方自治團體長)인 경우 사업의 요금은 지방자치단체(地方自治團體)에 일임하여야 할 것이다.

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Bending of a rectangular plate resting on a fractionalized Zener foundation

  • Zhang, Cheng-Cheng;Zhu, Hong-Hu;Shi, Bin;Mei, Guo-Xiong
    • Structural Engineering and Mechanics
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    • 제52권6호
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    • pp.1069-1084
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    • 2014
  • The long-term performance of plates resting on viscoelastic foundations is a major concern in the analysis of soil-structure interaction. As a powerful mathematical tool, fractional calculus may address these plate-on-foundation problems. In this paper, a fractionalized Zener model is proposed to study the time-dependent behavior of a uniformly loaded rectangular thin foundation plate. By use of the viscoelastic-elastic correspondence principle and the Laplace transforms, the analytical solutions were obtained in terms of the Mittag-Leffler function. Through the analysis of a numerical example, the calculated plate deflection, bending moment and foundation reaction were compared to those from ideal elastic and standard viscoelastic models. It is found that the upper and lower bound solutions of the plate response estimated by the proposed model can be determined using the elastic model. Based on a parametric study, the impacts of model parameters on the long-term performance of a foundation plate were systematically investigated. The results show that the two spring stiffnesses govern the upper and lower bound solutions of the plate response. By varying the values of the fractional differential order and the coefficient of viscosity, the time-dependent behavior of a foundation plate can be accurately captured. The fractional differential order seems to be dependent on the mechanical properties of the ground soil. A sandy foundation will have a small fractional differential order while in order to simulate the creeping of clay foundation, a larger fractional differential order value is needed. The fractionalized Zener model is capable of accounting for the primary and secondary consolidation processes of the foundation soil and can be used to predict the plate performance over many decades of time.

에이전시이론과 회계감사에 관한 연구 (A Study on the Agency Theory and Accounting)

  • 공해영
    • 산업경영시스템학회지
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    • 제12권20호
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    • pp.123-138
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    • 1989
  • The primary objective of the agency research in the game theory lives in the maintenance of Pareto is optimal condition for the optimal incentive contract. The basic concepts which are related to this objective are reviewed in connection with the general assumptions to model it, the moral hazard and adverse selection which arised from the information asymmetry, and finally the problem of risk distribution. The demand for auditing and the role of auditor have been addressed by ASOBAC. Issues which an auditor is explicitly introduced in a principal-agent framework have been addressed in this paper. These issues must be confronted to appropriately with the auditor, and to achieve an adequate understanding of optimal confronting arrangement with the auditor. The first step in introducing an auditor into this analysis is to examine the game-theoretic foundation of such a expended agency model. The Mathematical program formulated may not yield solution that are resonable. This arises because the program may call for the auditor and manager to play dominated Nash equilibra in some subgame. The nontrivial natures of the subgame implies that randomized strategies by the auditor and manager nay be of crucial importance. The possibilities for overcoming the randomized strategy problem were suggested; change the rule of the game and or impose covexity condition. The former seems unjustifiable in on auditing context, and the latter promising but difficult to achieve. The discussion ended with an extension of the revelation principle to the owner manager-auditor game, assuming strategies. An examination of the restriction and improvement direction of the basic concept of agency theory was addressed in the later part of this paper. Many important aspects of auditor incentives are inherently multiple-agent, multiple-period, multiple-objectine, phenomena and require further analyses and researches.

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비소오염토양에서 반복적인 Redox 환경 변화가 토양 미생물 군집과 비소 및 철의 순환에 미치는 영향 (Effect of Repetitive Redox Transitions to Soil Bacterial Community and its Potential Impact on the Cycles of Iron and Arsenic)

  • 박수진;김상현;정현용;장선우;문희선;남경필
    • 한국지하수토양환경학회지:지하수토양환경
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    • 제25권1호
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    • pp.25-36
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    • 2020
  • In a redox transition zone, geochemical reactions are facilitated by active bacteria that mediate reactions involving electrons, and arsenic (As) and iron (Fe) cycles are the major electron transfer reactions occurring at such a site. In this study, the effect of repetitive redox changes on soil bacterial community in As-contaminated soil was investigated. The results revealed that bacterial community changed actively in response to redox changes, and bacterial diversity gradually decreased as the cycle repeated. Proportion of strict aerobes and anaerobes decreased, while microaerophilic species such as Azospirillum oryzae group became the predominant species, accounting for 72.7% of the total counts after four weeks of incubation. Bacterial species capable of reducing Fe or As (e.g., Clostridium, Desulfitobacterium) belonging to diverse phylogenetic groups were detected. Indices representing richness (i.e., Chao 1) and phylogenetic diversity decreased from 1,868 and 1,926 to 848 and 1,121, respectively. Principle component analysis suggests that repetitive redox fluctuation, rather than oxic or anoxic status itself, is an important factor in determining the change of soil bacterial community, which in turn affects the cycling of As and Fe in redox transition zones.

다차원적 종교성/영성척도 단축형 한국어판의 타당화 (Validation of the Korean Version of Brief Multidimensional Measure of Religiousness/Spirituality Scale)

  • 윤혜영;김근향
    • 한국융합학회논문지
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    • 제6권5호
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    • pp.257-274
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    • 2015
  • 본 연구는 Fetzer/NIA(1999)에서 개발한 다차원적 종교성/영성 척도-단축형(Brief-Multidimensional Measure of Religiousness/Spirituality Scale; BMMRS)의 신뢰도와 타당도를 평가하기 위해서 실시되었다. 대학생, 대학원생과 종교를 믿는 일반 성인 286명을 대상으로 BMMRS 영적 웰빙척도(Spiritual Well-Being Scale, SWS), 한국판 영성 척도(Korean Sprituality Scale, KSS), 펜실베니아 걱정질문지(Penn State Worry Questionnaire, PSWQ), 불확실성에 대한 인내력 부족 척도(Intolerance of uncertainty Scale, (IUS)를 실시하였다. BMMRS의 요인구조를 주축분해법, 사각 회전으로 분석한 결과, 기존 연구에서 제안되었던 긍정적 영적 경험, 부정적 영적 경험, 용서, 종교활동, 긍정적인 종교지지, 부정적인 종교지지 6요인 구조가 확인되었고 확인적 요인분석 결과 모형 적합도도 만족할 만한 수준이었다. 각 소척도의 내적일관성(.64~.97)과 검사-재검사 신뢰도(.72~.88) 역시 적절하였다. 이 결과는 한국판 BMMRS가 적절한 심리 측정적 지표를 나타내고 있음을 보여주고 있으며, 이에 향후 영성과 종교성 및 정신건강의 관련성 연구에 사용될 수 있음을 시사하였다.

영산강 수계 지류.지천의 수질 특성 평가 및 등급화 방안 (Evaluation of Water Quality Characteristics and Grade Classification of Yeongsan River Tributaries)

  • 정수정;김갑순;서동주;김정현;임병진
    • 한국물환경학회지
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    • 제29권4호
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    • pp.504-513
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    • 2013
  • Water quality trends for major tributaries (66 sites) in the Yeongsan River basin of Korea were examined for 12 parameters based on water quality data collected every month over a period of 12 months. The complex data matrix was treated with multivariate analysis such as PCA, FA and CA. PCA/FA identified four factors, which are responsible for the structure explaining 78.2% of the total variance. The first factor accounting 27.3% of the total variance was correlated with BOD, TN, TP, and TOC, and weighting values were allowed to these parameters for grade classification. CA rendered a dendrogram, where monitoring sites were grouped into 5 clusters. Cluster 2 corresponds to high pollution from domestic wastewater, wastewater treatment and run-off from livestock farms. For grade classification of tributaries, scores to 10 indexes were calculated considering the weighting values to 3 parameters as BOD, TN and TP which were categorized as the first factor after FA. The highest-polluted group included 10 tributaries such as Gwangjucheon, Jangsucheon, Daejeoncheon, Gamjungcheon, Yeongsancheon. The results indicate that grade classification method suggested in this study is useful in reliable classification of tributaries in the study area.

이슬람국가의 타카풀보험(Takaful) 연구 (The Study on Takaful in Islamic Countries)

  • Kim, Jongwon
    • 한국재난정보학회 논문집
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    • 제11권1호
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    • pp.121-133
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    • 2015
  • 리스크 전가와 리스크 재무기법으로 많이 활용되는 전통적인 상업보험은 이자, 도박성, 불확실성을 내포하고 있다. Islamic Fiqh Academy는 1985년 전통적 상업보험이 이슬람 교리에 어긋난다고 판결하고 금지하였으며 대체방안으로 상호보험이나 타카풀보험을 권고하였다. 타카풀보험제도의 기본운영원리는 이슬람 공동체의 상호부조이다. 타카풀보험회사는 타카풀보험펀드를 설정하여 타카풀보험참가자(보험계약자)들의 위험관리를 위한 공동의 펀드로 운용하며 이는 타카풀보험회사의 주주펀드와 분리되어 운영된다. 타카풀보험회사는 단순히 타카풀보험계약을 관리하고 타카풀보험펀드를 투자하는 대리인 또는 운영자(operator)의 역할을 할 뿐이다. 타카풀보험은 전통적인 보험과 달리 보험운영 이익배당권, 임원선임권, 회계장부열람권이 부여된다. 따라서 국내기업이나 개인들은 리스크전가목적을 달성하는 한편 추가적인 혜택을 위하여 타카풀보험의 활용을 고려해야 한다.

Crack growth analysis and remaining life prediction of dissimilar metal pipe weld joint with circumferential crack under cyclic loading

  • Murthy, A. Ramachandra;Gandhi, P.;Vishnuvardhan, S.;Sudharshan, G.
    • Nuclear Engineering and Technology
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    • 제52권12호
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    • pp.2949-2957
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    • 2020
  • Fatigue crack growth model has been developed for dissimilar metal weld joints of a piping component under cyclic loading, where in the crack is located at the center of the weld in the circumferential direction. The fracture parameter, Stress Intensity Factor (SIF) has been computed by using principle of superposition as KH + KM. KH is evaluated by assuming that, the complete specimen is made of the material containing the notch location. In second stage, the stress field ahead of the crack tip, accounting for the strength mismatch, the applied load and geometry has been characterized to evaluate SIF (KM). For each incremental crack depth, stress field ahead of the crack tip has been quantified by using J-integral (elastic), mismatch ratio, plastic interaction factor and stress parallel to the crack surface. The associated constants for evaluation of KM have been computed by using the quantified stress field with respect to the distance from the crack tip. Net SIF (KH + KM) computed, has been used for the crack growth analysis and remaining life prediction by Paris crack growth model. To validate the model, SIF and remaining life has been predicted for a pipe made up of (i) SA312 Type 304LN austenitic stainless steel and SA508 Gr. 3 Cl. 1. Low alloy carbon steel (ii) welded SA312 Type 304LN austenitic stainless-steel pipe. From the studies, it is observed that the model could predict the remaining life of DMWJ piping components with a maximum difference of 15% compared to experimental observations.

한방건강검진 프로그램의 내용과 참가자들의 만족도에 관한 연구 (The Study on the Contents and Satisfaction of Oriental Medicine Examination Program)

  • 이은경;장두섭;송용선;이기남
    • 대한예방한의학회지
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    • 제6권1호
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    • pp.51-95
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    • 2002
  • 1. As a point at issue of occidental medicine examination, followings have been indicated, 1) Occidental medical examination is performed by mainly test and instrument and therefore, role of doctors could be excluded and it could be diagnosed only for target disease and 2) in Korea, it could not be conducted in public medical system and therefore improvement effect of public health promotion could not be made due to increase of total medical expenses and infirmity of post management. These points are substantial limit of paradigm resided in occidental medicine and also problem caused by unique characteristics of medical system of Korea. In Korea, result of occidental medical examination show increased health risk from aged thirties and major diagnosed diseases are circulatory disease or chronic disease such as hepatic, hyperlipemic, hypertensional disease and diabetes, etc. Accounting that those chronic disease make a role as major public health risk, it is difficult that medical examination by only occidental medicine make effect on public health promotion. 2. Characteristics of oriental medicine examination could be summarized as diagnosis (information acquisition based on the facts) and demonstration (speculation based on acquired information) and in addition, quadruple diagnosis, as a medical examination method, include test as well as basic examination. Accounting on oriental medical examination, principally it is performed by independent herbalist and therefore, herbalist could acquire systemic result during first medical examination. Based on the theory of inner-outer examination, oriental medical examination has a principle of universe theory, systemic analysis of quadruple diagnosis, demonstration & reasoning. In addition, root of oriental medical examination could be found in pre-disease theory, a principal theory of oriental medicine. Pre-disease service could prove the advantage of oriental medicine in medical examination activities and therefore, it is needed that content of oriental medical examination should be actualized in current medical system. 3. In this study, oriental medical examination program, comprised of pulse-diagnosis, contrast muscular taking and medical consultation of herbalist is progressed communally with occidental medical examination. As pre-examination, questionary was given of general characteristics, health promoting life style, physical constitution and subjective symptom of musculoskeletal system. In addition, post-examination notification was given to subjects about health promoting control, physical constitution regimen and management of musculoskeletal system. During this study program, verification was conducted for input of acquired information and difference of each information after analysis and in addition, performed was analysis of factor influencing health promoting life style and musculoskeletal subjective symptom and evaluation of relationship of physical constitution and health promoting life study. In addition, it was verified of difference between musculoskeletal subjective symptom and result of muscle contrast picture evaluation. 4. Evaluation of oriental medical examination model is divided into 2 categories of oriental medical examination-consultation and result evaluation -post management. Oriental medical examination-consultation demands establishment of examination system, standardization of examination and establishment of examination form and in addition, it should be admitted as enlarged examination assists systemic quadruple diagnosis of herbalist not a key of oriental medical examination. In addition, information acquisition for research purpose should be performed according to the systemic research plan based on the separation of questionary for examination purpose and research purpose. For evaluation of the result, it was concluded that needed are result evaluation meets oriental medical system and post-notification system, informing health management information, based on examination result. 5. Accounting on satisfaction for oriental medical examination model, affirmative reply was much higher (66%) than negative (8.64%). Satisfaction of each area was in order of consultation of herbalist, systemic muscle contrast taking, pulse examination, post-notification and questionary fill-up and dissatisfaction was in order of post-notification, questionary fill-up, consultation of herbalist, systemic muscle contrast taking and pulse measurement. Satisfaction for collaborative examination of occidental and oriental medicine was over 60% and over 75% hope oriental examination would be included in later medical examination program. Based on this result, collaborative examination including occidental and oriental medicine could increase satisfaction of subjects for medical examination program.

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메커니즘 관점에서 본 조직변신과 포스코의 혁신패턴 연구 (Mechanism-based View of Innovative Capability Building in POSCO)

  • Kim, So-Hyung
    • 유통과학연구
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    • 제11권6호
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    • pp.59-65
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    • 2013
  • Purpose - Studies of mechanism as a competitive strategy, a relatively new field in the study of strategic management research, has recently drawn the attention of the business management scholars. The literature has so far proposed the subjective-based view, environment-based view, and the resource-based view in its analyses of firm management. Hence, it is highly likely for the firm management to be reasonably thought of as a combination of and interaction among the three key elements of subject, environment, and resources this is the mechanism-based view (MBV). It is reasonable to consider firm management to be the combination of and interaction among the three key elements of subject, environment, and resources. The overall dynamic process that integrates these three elements and creates functional harmony is identified as the mechanism, the principle of firm management. Much of the extant literatures on MBV has mainly focused on case studies, a qualitative approach prone to subjectivity of the researcher, although the intuition from the study may lead to meaningful insights into a firm-specific mechanism. This study's focus is also on case analysis, but it still attempts a quantitative approach in order to reach a scientific and systematic understanding of the MBV. Research design, data, and methodology - I used both a qualitative and quantitative approach to a single model, given the complexity of the innovation processes. I conducted in-depth interviews with POSCO employees-20 from general management, two from human resources, eight from information technology, five from finance and accounting, and five from production and logistics management. Once the innovative events were selected, the interview results were double-checked by the interviewees themselves to ensure the accuracy of the answers recorded. Based on the interview, I then conducted statistical validation using the survey results as well. Results - This study analyzes the building process of innovation and the effect of the mechanism pattern on innovation by examining the case of POSCO, which has survived over the past 21 years. I apply a new analytical tool to study mechanism innovation types, perform a new classification, and describe the interrelationships among the mechanism factors. This process allows me to see how the "Subject"factor interacts with the other factors. I found that, in the innovation process of the adoption stage, Subject had a mediating effect but that the mediating effect of resource and performance was smaller than the effect of Subject on performance alone. During the implementation stage, the mediating effect of Subject increased. Conclusion - Therefore, I have confirmed that the subject utilizes resources reasonably and efficiently. I have also advanced mechanism studies: whereas the field's research methods have been largely confined to single case studies, I have used both qualitative and quantitative methods to examine the relationships among mechanisms.