• Management & Information Systems Review
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• v.8
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• pp.167-186
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• 2002

Since first introduced on July 1974, consolidated financial statements had been concluded or not depending on decision-makings by companies. But the Securities and Exchange Law as revised on April 1992 specified that any listed corporation must add consolidated financial statements and their auditor's opinion to its business report. foreign-based corporations became subject to the conclusion of the sheets and equity method from the time of business closing on Dec. 1995. Now all of domestic and foreign-based corporations, whether they are controlling or controlled businesses, are subject to consolidated financial statements. Business bankruptcies and restructuring under the economic crisis since the late 1997 raised the necessity of the increased reliability and transparency of consolidated accounting information and significantly changed contents of consolidated audit report. An analysis over the past three years shows that auditor's opinions about consolidated financial sheets are mostly qualified opinions whose proportion is being gradually decreased, while rejected opinions are annually increasing in proportion. When compared to the year of 1998, the numbers of those controlled businesses, and companies under the equity method were all decreased, but rather increased when determined on the basis of such numbers per a corporation. This suggests that corporations are promoting business diversification through business separation and share acquisition and advancing into foreign markets as well as domestic ones. Especially, special contents included in consolidated auditing report show a tendency to increase annually. Based on all these findings, the strengthening of accounting regulation will lead to providing more reliable information related to auditor's opinion about consolidated financial statements and raising the information effectiveness and validity of the statements as publicly notified.

• Proceedings of the KSR Conference
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• 2010.06a
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• pp.656-663
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• 2010

본 연구에서는 K.Terzaghi의 유효응력이론을 인용하여 압밀기반의 안전하중 산출 과정과 결과를 제시하였다. 일반적인 강도를 평가하기 위하여 이용된 J.I.Solovyov의 순간강도 이론에 기초를 두어, 제시한 방법은 포화된 연약점토지반에서 도로의 유지보수 뿐 아니라 축조 과정에 안전하중의 계산 적용이 가능하다. 실제로 편리한 표준 압밀 drain test에서 정의된 점착력, 내부 마찰각과 같은 강도정수를 가진 유효응력은 실제적 적용을 고려하기 위하여 산출된다.

• Journal of Applied Reliability
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• v.12 no.1
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• pp.1-12
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• 2012

The quality of a part has directly effect on part reliability. In the basis of MIL-HDBK-217F model, it is the determined rule that part's quality level should follow its nominal one written in its specification. If quality information is unknown, quality level of the part should be determined as 'Lower'. However, the prediction model is said to be short in reflecting parts applying 'state-of-the-art' technology and result in over-estimated failure rate by some reliability-related authorities or research institutes. In this study, the reliability prediction results by the model of MIL-HDBK-217F and Telcordia SR-332 are compared and analyzed to verify whether the statement is reasonable or not.

• Journal of Applied Reliability
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• v.11 no.3
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• pp.293-303
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• 2011

Reliability Prediction using MIL-HDBK-217F has some restrictions due to its one modeling basis. One of the restrictions is caused by selecting one operating environment of a system, which is chosen regardless of its detailed conditions, e.g., external impact and vibration. Especially, an equipment, which is installed on a mobile vehicle though its movement is quasi-static, is controversial to designate its environment as ground mobile($G_M$), rather than ground fixed($G_F$). In this paper, failure rates were compared, which are computed using several moving time rates to total operating time. RiAC-HDBK-217Plus was used as the basic calculation model. In addition, $G_F$ conditioned failure rate was evaluated by comparing with that under $G_M$ environment but fixed state.

• Journal of the Korean Society for Library and Information Science
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• v.39 no.4
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• pp.5-24
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• 2005

The various concepts of knowledge such as Knowledge Management(KM). Intellectual assets and digital knowledge asset management are currently important issues among many organizations. To the country like Korea that has professed Itself for a great power of knowledge Information and adopted KM and Record and Information Management (RIM) as the country's main polity, the study on the theoretical basis and best practices of KM and RIM from the perspective of Library & Information science is very urgent. However, many studies on knowledge including KM were mainly done at the business administrative field. and the consolidated study basis on knowledge even in the Library & Information Sciences was quite in deficiency, furthermore any discussion on knowledge, correlation among related systems and the possibilities of cooperation as the development of Information communication has not been done. Therefore, this study is to present the alternative plan of the consolidated management on knowledge through comparative analysis on the definition, main function and trend of KM & RIM. Especially, this study would be the theoretical basis to the public organizations that plan to introduce KM & RIM.

• Journal of the Economic Geographical Society of Korea
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• v.18 no.1
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• pp.45-59
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• 2015

The urban-rural consolidated city has emerged in order to promote the balanced development of urban region and rural region. Targeted 11 urban-rural consolidated cities in Gyeonggi Province, this paper investigated the changes of economic space in accordance with the location of industrial activities. The number of establishments has increased in all cities. From the analysis of the changes in the economic space divided into urban regions and rural regions, concentration phenomenon of economic activities in urban regions was strengthened in 9 cities with the exception of Icheon-si and Anseong-si. Concentration of economic activities in urban region was noticeable in Namyangju-si, Pocheon-si, and Yongin-si. 5 types were derived from the classification on the basis of locational changes of economic activities in urban region and rural region. They are 1) urban-rural gap deepen type, 2) urban region growth slowdown type, 3) rural region growth type, 4) urban-rural balanced growth type, and 5) urban region-led growth type. While urban-rural gap of the cities close to highly urbanized city or metropolis has intensified, the growth of urban region was weakened in the cities located away from the metropolis.

• Journal of the Korean Geotechnical Society
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• v.15 no.1
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• pp.161-173
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• 1999

Settlement analysis based on oedometer test results with or without Skempton-Bjerrum's modification method ( widely used for practical purposes when estimating consolidation settlements of soft clay deposits) has shortcomings that it cannot simulate real stress states and deformation behaviors of soils in case that in-situ loading and deformation conditions are not 1-dimensional. In this study, the stress path method, reflecting various probable stress paths, was employed to normally - consolidated kaolinite samples by using automated triaxial testing device which can control stress paths automatically. From this experimental study, elastic, consolidation, secondary compression and pore pressure development - dissipation behaviors under various stress paths were analyzed and deformation characteristics of soft clays, which can be the basis of rational estimation of settlements, were studied. Also by comparing results of stress path tests with those of 1-dimensional consolidation tests, limitations and problems of conventional methods were clarified.

• The Korean Journal of Emergency Medical Services
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• v.5 no.1
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• pp.133-145
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• 2001

The scale of disasters is very large, also the influence of disasters is irreversible. Korean people has continuously learned how to deal with disaster management law. However, as time goes by after the many disaster, the concern with the disaster management by the people seems to become old and banal topic which nobody has interest in. If so, can it be said that our society is safe from the disaster? This study start from critical mind of asking this question. This study puts an emphasis on the problems such as following; To realize whole concept of disaster management provided in the basic civil defense law, the combined disaster management should be required to be established, the combined law should play a integral part for prevention for the disaster and should be a concrete basis of various laws for disaster management. Establishing a consolidated organization for disaster managing and united response organization is necessary. This consolidated organization is not temporary one such as civil disaster control headquarter but permanent one such as Disaster Management Office which controls an over all aspects of disaster management. Temporary organization should not be divided into natural calamity and man-made calamity but integrated one as a single control tower for all sorts of disasters. The police and army under fire fighting system should be reconsidered. It is necessary to make leadership system on the disaster place more substantial centered around present fire fighting system. To do so, more clear division of duty is required. The working condition should be improved so that all public servants in this agency can play their roles with pride and worth. The resource owned the existing administrative organization must be used by an appointment system. And to manage a large scale of disaster, it is necessary to have interorganizational network system which many specialized organization including volunteer group are integrated. And the natural disaster happen, many professionals and volunteers are distributed to the spots of disaster in the right man in the right place. Finally, citizen's consciousness about safety supervision needs to be recover.

• Journal of the Korean Society for Aviation and Aeronautics
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• v.21 no.4
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• pp.119-125
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• 2013

Since year 2001 to the present time, the aircraft accidents and serious incidents in our country have surpassed 150 occurrences. The Boeing has published the statistical summary of commercial jet airplane accidents annually for the past 10 years on the basis of the occurrence categories defined by the CICTT(CAST/ICAO Common Taxonomy Team), and the number of occurrences is in order of loss of control(LOC-I), controlled flight into terrain(CFIT) and runway excursion (RE). Like the NTSB and the EASA, when fatal and non-fatal accidents are aggregated, though fatality rate is low, abnormal runway contact(ARC), system/component failure(SCF-PP/NP), ground handling(RAMP) rank high in the CICTT occurrence categories. With the less occurrence frequency, it is difficult to statistically analyze the aircraft accidents in our country, thus customarily the accidents and the serious incidents on aggregate are consolidated, and the statistical analysis is performed. This study categorizes the accidents and serious incidents to the domestic transportation aircraft in the past 10 years according to the CICTT occurrence categories, that is compared with foreign practices, and the implications have been discussed. From years 2001 through 2010, the accidents to the domestic transportation aircraft occurred in order of system failure(SCF-NP), ARC and power plant failure(SCF-PP), and when the accidents and the serious incidents are consolidated and analyzed, it is verified that a distribution appears similar to the European accident occurrence categories defined from 300 accident occurrence data.

• Magazine of the Korean Society of Agricultural Engineers
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• v.32 no.4
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• pp.61-70
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• 1990

In rural settlement planning, its spatial development framework should be constructed on the basis of the hierachial settlement system. However, up to now, there does not exist widely - accepted model on rural settlement hierachy. In this study the basic planning principles and directions on the modelling of the settlement hireachy in rural areas have been consolidated through theoretical study and situational analysis on planning environments. And also, a new yardstick on the grading of the middle - level centers between villages and rural towns has been tried to find out. The research resulted that the existance of periodical rural market might be used as a simple and innovative yardstick on the hierachial ordering of rural settlement system. Based on the above results, an alternative 4 - step model of rural settlement hierachy was proposed ; Rural Town(county hall sitted) -Market Center(having standard periodical market) - Village Center(having no market) - Village. Finally, because the conclusion has been made by very limited case studies and several previous works, there should need continuous studies and checks in future for full reasoning of the proposed model.