• 제목/요약/키워드: consolidated basis

검색결과 27건 처리시간 0.089초

연결재무제표(聯結財務諸表) 감사의견(監査意見)에 관한 연구(硏究) (A Study on Auditor's Opinion about Consolidated Financial Statements)

  • 박상봉
    • 경영과정보연구
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    • 제8권
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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.

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압밀기반에서 안전한 상태의 제방건축 산출 (Calculation of the safe mode of embankment erection on the consolidated basis)

  • 송영웅;알렉산더 미하일로비치
    • 한국철도학회:학술대회논문집
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    • 한국철도학회 2010년도 춘계학술대회 논문집
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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.

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상용 전기전자 부품의 품질등급 적용 방안에 관한 연구 (A Study on Method for Classifying Quality Levels of Commercial Electric & Electronic Parts)

  • 정다운;윤희성;곽초롱;이승헌;허만옥
    • 한국신뢰성학회지:신뢰성응용연구
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    • 제12권1호
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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.

지상 기동 및 고정 환경하 고장률 특성 분석 (Failure Rate Characteristics Analysis under Ground Mobile and Ground Fixed Environments)

  • 윤희성;정다운;윤종성;이승헌
    • 한국신뢰성학회지:신뢰성응용연구
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    • 제11권3호
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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.

지식경영 관점에서 본 기록관리와 지식경영의 연관 관계 - 지식의 정의와 지식관리 프로세스를 중심으로 - (A Study on the Relation between Record and Information Management and Knowledge Management from the Perspective of Knowledge Management : Focused on the Definition and Management Process)

  • 노정란
    • 한국문헌정보학회지
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    • 제39권4호
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    • pp.5-24
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    • 2005
  • 지식경영(Knowledge Management), 지적 자산, 디지털 지식자산관리 등 지시에 관한 개념은 오늘날 많은 조직에서 중요한 화두가 되고 있다. 특히 우리나라의 경우만 보더라도 '지식정보화 강국'을 표방하면서 지식경영과 기록관리를 주요시책으로 채택하고 있어 문헌정보학의 관점에서 이에 대한 이론적 기반과 Best Practice에 관한 연구가 시급하다. 그러나 지식경영을 비롯 지식에 관한 종래의 많은 연구는 경영학 분야에서 주되게 연구되었거나 문헌정보학 내에서도 지식에 관한 통합적 연구 기반은 매우 부족한 형편이어서 정보통신발달(ICTs)에 따른 지식 및 관련 시스템 간의 관련성. 협업 가능성에 관한 논의도 거의 이루어지지 않고 있다. 이에 본 연구에서는 특히 지식경영과 기록관리를 중심으로 지식의 범주, 관리방법 등을 비교 연구함으로써 지식에 관한 통합관리의 발전적 대안을 제시하고자 한다. 본 연구는 특히 향후 지식경영 렌 기록관리체제를 도입하고자 하는 공공기관에 이론적 논거가 될 것으로 판단한다.

경기도 도농복합시의 경제공간 변화와 유형 분류 (The Change of Economic Space and the Classification of Urban-Rural Consolidated Cities in Gyeonggi-do)

  • 손승호
    • 한국경제지리학회지
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    • 제18권1호
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    • pp.45-59
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    • 2015
  • 우리나라에서 도농복합시는 도시지역과 농촌지역의 균형발전을 도모하기 위하여 1995년부터 등장하였다. 본 연구에서는 경기도의 11개 도농복합시를 대상으로, 도시내 산업입지에 따른 경제공간의 변화가 어떻게 양상으로 전개되었는지를 고찰하였다. 경기도의 도농복합시에서는 산업활동의 입지가 활발하게 이루어짐에 따라, 분석 대상에 포함된 모든 도시의 사업체수가 증가하였다. 그러나 개별 도시를 도시지역과 농촌지역으로 구분하여 경제공간의 변화를 고찰한 결과, 이천시와 안성시를 제외한 9개 도시에서 도시지역으로의 경제활동 쏠림현상이 심화되었다. 도시지역으로의 경제활동 쏠림현상은 남양주시 포천시 용인시에서 특히 두드러졌다. 주요 산업부문별 도시지역과 농촌지역의 경제활동 입지 변화를 토대로 실시한 도농복합시의 유형화에서는 5개의 유형이 도출되었다. 경제공간의 변화 유형은 도농격차 심화형, 도시지역 성장둔화형, 농촌지역 성장형, 도농균형 성장형, 도시지역 성장주도형 등이다. 경기도의 도농복합시에서는 거대도시 서울이나 도시화 수준이 높은 도시에 접한 도시일수록 도농격차가 심화되었고, 대도시로부터 멀리 떨어진 도시일수록 도시지역의 성장이 상대적으로 둔화되었다.

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다양한 응력경로에 따른 정규압밀 점성토의 변형특성 고찰 (A Consideration on Deformation Characteristics of Normally-Consolidated Clays by Various Stress Paths)

  • 김창엽;정충기
    • 한국지반공학회논문집
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    • 제15권1호
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    • pp.161-173
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    • 1999
  • 연약점성토지반의 압밀침하량 산정을 위해 현장에서 널리 사용되고 있는 표준압밀시험이나 Skempton과 Bjerrum의 압밀침하량 보정법은 현장의 재하조건이나 변형양상이 1차원적이 아닌 경우에는 실제 흙 요소의 응력상태나 변형거동을 정확하게 모사하지 못하는 한계를 가지고 있다. 본 논문에서는 응력경로의 자동제어가 가능한 자동화 삼축시험기를 이용하여 정규압밀상태로 성형된 kaolinite 시료에 대해 다양한 응력경로를 적용하는 실험적 연구를 수행하였으며, 그 결과로부터 합리적인 침하량 평가의 근거가 되는 다양한 응력경로하에서의 탄성변형, 압밀변형, 이차압축변형, 간극수압의 발생 및 소산 거동을 분석하였다. 이와 함께 이러한 응력경로시험의 결과를 기존의 일차원 압밀시험의 결과와 비교함으로써 기존 침하량 산정방법들의 한계와 문제점을 명확히 고찰하였다.

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한국 재난관리체계의 문제점과 개선방향 (A Study on the Administration System for Disaster Relief in Korea)

  • 강병우
    • 한국응급구조학회지
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    • 제5권1호
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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.

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2000년대 국내 항공기 사고·준사고 발생유형 사례연구 (A case study on the Occurrence Category of aircraft accidents and serious incidents in Korea in the 2000's)

  • 최영재;안재형;유경인;박정권
    • 한국항공운항학회지
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    • 제21권4호
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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.

농어촌지역 하위정주체계 모형의 대안설정 (An Alternative Model on Hierachial Settlement System in Rural Areas)

  • 최수영
    • 한국농공학회지
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    • 제32권4호
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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.

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