• 해양환경안전학회지
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• 제18권5호
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• pp.496-504
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• 2012

환경보호 분야에서는 국제협약의 원활한 이행을 위해 당사국 간의 긴밀한 협조가 요구되며, MARPOL 73/78 상 보고의무는 해양환경보호를 위한 국제협력의 일환으로서 중요한 역할을 하고 있다. 이 연구에서는 MARPOL 73/78 상 보고요건의 국제법적 의미에 대하여 살펴보고, 당사국들의 보고의무 이행현황을 조사하였다. 이를 위하여 2001년부터 2010년까지 지난 10년간의 MEPC/Circ.318의 각 항목에 따른 MARPOL 73/78 상 보고의무의 이행현황을 분석하였다. 또 다른 한편으로는 이러한 이행현황에 대한 분석을 통해 당사국의 보고의무 준수율을 향상할 수 있는 개선방안을 제시하였다.

• KSII Transactions on Internet and Information Systems (TIIS)
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• 제5권2호
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• pp.247-268
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• 2011

Due to the application-specific nature of wireless sensor networks, the sensitivity to such a requirement as data reporting interval varies according to the type of application. Such considerations require an application-specific, parameter tuning paradigm allowing us to maximize energy conservation prolonging the operational network lifetime. In this paper, we propose a reporting interval adaptive, sensor control platform for energy-saving data gathering in wireless sensor networks. The ultimate goal is to extend the network lifetime by providing sensors with high adaptability to application-dependent or time-varying, reporting interval requirements. The proposed sensor control platform is based upon a two phase clustering (TPC) scheme which constructs two types of links within each cluster - namely, direct link and relay link. The direct links are used for control and time-critical, sensed data forwarding while the relay links are used only for multi-hop data reporting. Sensors opportunistically use the energy-saving relay link depending on the user reporting, interval constraint. We present factors that should be considered in deciding the total number of relay links and how sensors are scheduled for sensed data forwarding within a cluster for a given reporting interval and link quality. Simulation and implementation studies demonstrate that the proposed sensor control platform can help individual sensors save a significant amount of energy in reporting data, particularly in dense sensor networks. Such saving can be realized by the adaptability of the sensor to the reporting interval requirements.

• KSII Transactions on Internet and Information Systems (TIIS)
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• 제8권1호
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• pp.58-73
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• 2014

As is well known, cooperative sensing can significantly improve the sensing accuracy as compared to local sensing in cognitive radio networks (CRNs). However, a large number of cooperative secondary users (SUs) reporting their local detection results to the fusion center (FC) would cause much overhead, such as sensing delay and energy consumption. In this paper, we propose a fast cooperative sensing scheme, called double threshold fusion (DTF), to reduce the sensing overhead while satisfying a given sensing accuracy requirement. In DTF, FC respectively compares the number of successfully received local decisions and that of failed receptions with two different thresholds to make a final decision in each reporting sub-slot during a sensing process, where cooperative SUs sequentially report their local decisions in a selective fashion to reduce the reporting overhead. By jointly considering sequential detection and selective reporting techniques in DTF, the overhead of cooperative sensing can be significantly reduced. Besides, we study the performance optimization problems with different objectives for DTF and develop three optimum fusion rules accordingly. Simulation results reveal that DTF shows evident performance gains over an existing scheme.

• 산경연구논집
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• 제7권4호
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• pp.5-9
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• 2016

Purpose - The purpose of this paper is to get a clear concept about intellectual capital and reports on intellectual capital in different entities based on the literature review. Research design, data, and methodology - This study was mainly written in a way of descriptive research. The current studies deal with the theoretical and reporting aspects on intellectual capital. Thus, this research is developed on the basis of previous descriptive and empirical research papers. Results - This study finds that intellectual capital is the combination of human capital, structural capital and relational capital but there is no unique measurement system or process to define intellectual capital. The findings also indicates that the measurement for intellectual capital varies based on the measurement process, time period, firms, industries and country to country perspectives. It can be also observed that firms have the tendency not to disclose the intellectual capital information. Conclusions - This study recommends that intellectual capital should be presented in a fixed format and human, relational and structural capital should be included as intellectual capital. Additionally, it suggests that mandatory requirement of legislation, effective corporate governance mechanism and stock exchange listing requirement might increase the quality of intellectual reporting.

• The Journal of Asian Finance, Economics and Business
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• 제8권3호
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• pp.399-409
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• 2021

This study examines whether oil and gas companies comply with the requirements of the International Financial Reporting Standards (IFRS) 6 on Exploration and Evaluation (E&E) of Mineral Resources. For this purpose, a comprehensive checklist divided into eight different parameters was prepared by including every requirement of IFRS 6. While building on the previous studies, the annual reports of the top five Indian and top five Global companies engaged in this business have been investigated in detail against the checklist using content analysis as the research method. Results show that a majority of the companies (both Indian as well as global companies) have not been complying with the requirements of IFRS 6. In five out of eight parameters the companies have not complied with even half of the requirements. The overall compliance ratio is as low as 41.54 percent and 43.68 percent for Indian and Global companies respectively. While analyzing the non-compliance, it has been observed that despite having distinct accounting standards, different kinds of companies are reporting differently. Thus, it is not in line or consistent with the goal of IFRS i.e., to establish a universal language for the companies to prepare the accounting statements. The research findings identify the exact area of non-compliance while citing the relevant paragraph number of IFRS 6.

• Asian Journal of Business Environment
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• 제7권2호
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• pp.5-16
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• 2017

Purpose - The purpose of this research study is to make a comparative analysis between corporate governance guidelines 2016 and 2012 and area of further improvement to ensure better governance, accountability and transparency. Research design, data and methodology - This research study is mainly based on the corporate governance guidelines 2016 and 2012 issued by the regulatory authority known as Bangladesh Securities and Exchange Commission (BSEC). Results - This study finds that corporate governance guideline 2012 include some new issues such as criteria and qualification of independent director; some additional statements in the directors' report; mandatory requirement of separation of chairman and CEO; constitution of audit committee; chairman of audit committee; role of audit committee, duties of CEO and CFO on financial statements; and collection of compliance certificate from professional accountant or secretary in compare to corporate governance guidelines 2016. Conclusions - This study suggests that the regulatory authority should include more issues such as tax management and reporting, risk management and reporting; individual and overall performance analysis of the board and independent directors; separate nomination and compensation committee; assessment of true independence of the board and its supporting committees to ensure higher quality of corporate governance and transparency.

• 아동학회지
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• 제26권2호
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• pp.243-256
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• 2005

The conduct of research in the area of child abuse and neglect is one of the most difficult tasks in social science research. One requirement for maltreatment research is knowledge of the type and amount of exposure to child abuse or neglect. This paper addressed methodological and ethical consideration that are especially pertinent to research about child maltreatment. Issues of the subject recruitment, informed consent, confidentiality, and reporting that arises in the course of carrying out such research were discussed. Additional work is needed to implement definitional, legal, and ethical guidelines for hose who study child abuse to help clarify some of the complexity inherent in work in this field.

• Safety and Health at Work
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• 제10권3호
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• pp.389-392
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• 2019

When conducting an exposure assessment, the primary goal of the industrial hygienist is to fully characterize the worker's exposure during a work shift to compare it with an occupational exposure limit. This applies regardless of the duration of the work activity as an activity that is relatively short in duration can still present exposure in excess of the occupational exposure limit even when normalized over an 8-hr shift. This goal, however, is often impeded by the specification of a minimum sample volume in the published sampling method, which may prevent the sample from being collected or submitted for analysis. Removing the specification of minimum sample volume (or adjusting it from a requirement to a recommendation), in contrast, allows for a broader assessment of jobs that consist of short-duration and high-exposure activities and also eliminates the unnecessary practice of running sampling pumps in clean air to collect a specified, minimum volume.

• 정보처리학회논문지C
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• 제17C권6호
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• pp.459-464
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• 2010

다양한 응용에 적용될 수 있는 특성을 가진 무선 센서 네트워크는 적용되는 응용에 따라 데이터 리포팅 허용 지연시간이 다양하다. 따라서, 각 응용별로 센서를 제어하는 설계 패러다임을 적용하여 에너지 효율을 최대화하고 네트워크의 생존기간을 최대화할 수 있어야 한다. 본 논문에서는 2단계 클러스터링 (Two Phase Clustering:TPC) 방식을 기반으로 하여 센서 데이터 수집시 에너지 효율을 극대화 하는 리포팅 허용 지연시간 적응형 센서 스케쥴링 방안을 구현하고 성능을 평가한다. 센서 Mote상에 직접 구현된 스케쥴링 기법은 제어 메시지나 시간에 민감한 센서 데이터들을 포워딩하는 직접 링크와 릴레이 링크의 두 가지 링크를 활용하며 실제 환경에서의 에너지 효율을 측정하여 센서들이 두 링크를 사용함으로서 갖는 에너지-절약 효과를 보인다.

• 자원ㆍ환경경제연구
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• 제17권4호
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• pp.775-812
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• 2008

본 연구는 양도성개별할당량(individual transferable quota:ITQ)제도하에서 어획량 보고 시스템과 관련된 뉴질랜드의 독특한(unique) 어획량균형제도(Catch Balancing Regime)인 추정가치(deemed value) 시스템의 시행전략에 관한 한 이론적 모델을 제시한다. 본 논문에서 제시된 시행전략모델은 현시원칙(revelation principle)과 유인합치성(incentive compatibility)이론에 근거한 이론적 실증 분석에 기초한다. 분석 결과, 뉴질랜드에서 시행되고 있는 추정가치 시스템은 ITQ 제도하에서 지금껏 규제의 사각지대로 여겨졌던 부수어획(bycatch)과 불법투기(discarding), 그리고 남획(overfishing)과 같은 난제들을 통제 조정할 수 있는 가치 있는 제도적 메커니즘을 가지고 있는 것으로 나타났다. 다시 말해, 분석된 추정가치 시스템에 의한 어획량균형제도의 시행은 우선, 쿼타 보유자들의 어획보고에 대한 규제순응(regulatory compliance)을 향상시키고, 둘째, 어업의 감시 감독(surveillance monitoring)에 대한 비용을 안정화시키며, 셋째, 어자원의 지속적 효율적 관리에 대한 긍정적 유인을 제공한다.