• 산경연구논집
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• 제6권1호
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• pp.37-40
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• 2015

Purpose - Investors, creditors, governments, and others make decisions using reasonable information provided by others. In many cases, the users of this information have goals and objectives conflicting with those of the information's producers, indicating the need for external auditors. Research design, data, and methodology - Competition in auditing has noticeably intensified globally, especially in developed countries. This means that auditors are striving to increase the efficiency of their methods. In recent years, risk-based auditing has become prominent among these efforts. In risk-assessment auditing, the auditor may directly affect the effectiveness and efficiency of the audit. Results - As a central framework, the risk assessment process improves audit quality and effectiveness such that the audit will lead to necessary changes. Previous studies have shown that risk assessment affects the nature, timing, and content of audit procedures. Conclusions - In the planning stage of an audit, audit risk assessment may identify any inappropriate or inefficient distribution of resources or determine whether the results of an audit will be ineffective or incorrect. Thus, assessing audit risk is a critical task.

• Journal of Ecology and Environment
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• 제39권1호
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• pp.71-80
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• 2016

The main goal of this study is to develop a multi-metric fishway assessment model (M_m-FA) and evaluate the efficiency of fishway. The M_m-FA model has three major fishway components with nine metrics: structural characteristics, hydraulic/hydrologic features, and biological attributes. The model was developed for diagnosing and assessing fishway efficiency and tested to Juksan Weir at the Yeongsan River Watershed. Structural characteristics of fishway included slope of the fishway (M₁), ratios of fishway width to stream width (M₂), and the proportion of orifice clogging and orifice size (M₃). Hydraulic/hydrologic characteristics included depth of fishway entrance head (M₄), depth of exit tail (M₅), and current velocity of inner fishway (M₆). Biological characteristics included fish species ratio of inner fishway to upper-lower weir (M₇), fish length distribution (M₈), and the proportion of migratory fish species to the total number of species (M₉). Overall, the assessment of fishway efficiency showed the total score of the M_m-FA model was 25 in the Juksan Weir, indicating "good condition" by the criteria of the five-level classification system. The M_m-FA model may be used as a key tool for the assessment of fishway efficiency, especially on the 16 weirs constructed for the "Four Rivers Restoration Project" after a partial calibration of M_m-FA model.

• 한국환경과학회지
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• 제22권3호
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• pp.281-289
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• 2013

For the purpose of evaluating the eco-efficiency(EE) on surplus heat generated from industrial process, techniques of life cycle assessment are adopted in this study. Because it can be indicated both environmental impacts and economic benefits, EE is well known as a useful tool for symbiosis network on the sustainable development of new projects and businesses. To evaluate environmental impacts, the categories were divided into two areas of resource depletion and global warming potential. It can be seen that environmental impact increased a little but much higher economic benefit on the company, environmental performance and economic value were improved on the apartment by the district heating, respectively. In result, eco-industrial park(EIP) project on surplus heat should be found sustainable new business because the EE was in the area of fully positively eco-efficiency and, moreover resource depletion was taken place than the reduction of greenhouse gas.

• 환경영향평가
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• 제20권3호
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• pp.269-279
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• 2011

Sustainability assessments tend to integrate ecological, social, and economic concerns. Sustainability assessment could be considered the highest rung in the assessment ladder. Broad strategies that seek to integrate individual SEA(Strategic Environmental Assessment) could be subjected to a sustainability assessment. Sustainability assessment could incorporate global and transboundary effects and priorities into SEA and project-level EIA(Environmental Impact Assessment). SEA could provide an environmental context and direction for project-level EIA. Procedural and substantive EIA requirements can be addressed through tiering such as sustainability assessment, SEA, project-level EIA. In Korea, PERS(Prior Environmental Review System) that has been utilized to evaluate administrative plans related with various kinds of development projects should be evolved not only to incorporate environmental impacts into early stage decision-making, but also to implicate sustainability assessments that include social equity and economic efficiency. Integration of SEA and sustainability assessment can be initiated through the application of DPSIR (Driving Force - Pressure - State - Impact - Response ) framework that was developed by European Environmental Agency.

• 한국건축시공학회:학술대회논문집
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• 한국건축시공학회 2016년도 춘계 학술논문 발표대회
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• pp.187-188
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• 2016

The purpose of this study is to develop a method of evaluating eco-efficiency of concrete based on environmental load emission, manufacturing cost, and durability in the concrete production process. Eco-efficiency is an advanced concept used to evaluate eco-friendliness of concrete. This technique intends to produce environment-friendly and highly durable concrete while minimizing environmental load on the ecosystem and manufacturing cost based on the results of service life assessment on concrete. This technique can be utilized to efficiently evaluate sustainability of concrete and find methods to improve it. Furthermore, the vision of this study is to contribute to implementation of environment-friendly concrete and construction industry.

• 수산해양교육연구
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• 제27권6호
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• pp.1812-1821
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• 2015

In this study, we evaluate the eco-efficiency for recycling processes of Busan Resources Recycling Center for each year from 2010-2012. It analyze the impact of global warming on the power consumption by Life Cycle Assessment. Also calculate the economic value by net profit components those are sales amount and electric charge in accordance with the process operation. On the basis of these results, each of the eco-efficiency Factor analysis and dynamics analysis of 2011 and 2012 as the base year to 2010 are performed. As a result, the impact of global warming in all the recycling processes is increased by increasing power consumption 2010-2012. But net profit is decreased. In addition, the eco-efficiency of all the recycling processes is decreased and analysis result of the eco-efficiency trends is located on the Fully non Eco-efficiency (--) level. Therefore, all the recycling processes are necessary improvement for power consumption reducing and net profit increasing to further the environmental and economically sustainable direction.

• Journal of Information Technology Applications and Management
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• 제26권5호
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• pp.13-25
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• 2019

Recently, as evaluation of information security (IS) management become more diverse and complicated, the contents and procedure of the evidence to prepare for actual assessment are rapidly increasing. As a result, the actual assessment is a burden for both evaluation agencies and institutions receiving assessments. However, most of them reflect the evaluation system used by foreign government agencies, standard organizations, and commercial companies. It is necessary to consider the evaluation system suitable for the domestic environment instead of reflecting the overseas evaluation system as it is. The purpose of this study is as follows. First, we will present the problems of the existing information security assessment system and the improvement direction of the information security assessment system through analysis of existing information security assessment system. Second, it analyzes the technical guidance for information security testing and assessment and the evaluation of information security management in the Special Publication 800-115 'Technical Guide to Information Security Testing and Assessment' of the National Institute of Standards and Technology (NIST). Third, we will build a framework to implement the evidence collection system and present a system implementation method for the '6. Information System Security' of 'information security management actual condition evaluation index'. The implications of the framework development through this study are as follows. It can be expected that the security status of the enterprises will be improved by constructing the evidence collection system that can collect the collected evidence from the existing situation assessment. In addition, it is possible to systematically assess the actual status of information security through the establishment of the evidence collection system and to improve the efficiency of the evaluation. Therefore, the management system for evaluating the actual situation can reduce the work burden and improve the efficiency of evaluation.

• 대한인간공학회지
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• 제31권1호
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• pp.143-149
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• 2012

Objective: The aim of this study is to gain an overview of the risk assessment and management system in the shipbuilding industry. Background: The use of risk assessment techniques has grown significantly in recent years. Method: Various references have been reviewed to evaluate risk assessment and management policy. Results: Adapting the risk assessment system has become an important approach not only to prevent industrial accidents but also to enhance the efficiency of works for shipbuilding workers. Conclusion: Risk assessment is an approved technology for operators to address larger hazards, and to ensure risks have been reduced to appropriate levels cost effectively. Application: These results can be used to provide baseline information for risk assessment and management policy.

• 환경영향평가
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• 제14권3호
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• pp.109-115
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• 2005

This study was conducted to evaluate the efficiency of indoor air cleaners and to inform how to select them correctly to the users. The efficiencies of removing suspended bacteria per hour were $64.3{\pm}13.1%$ for filter, wet, and complex type, respectively, which showed the complex type was the most efficient. The removal efficiencies of formaldehyde (HCHO) after two hours operation of air cleaners showed 88.3% and 81.1% for filter and wet type, respectively. The efficiency of complex type, with removal rate of 55.5~58.4%, was decreased after 30 minutes operation. Therefore, it is recommended to perform over 60 minutes when doing air cleaner certification test for HCHO removal efficiency. Generally, air cleaners having low wind volume showed higher efficiency. All tested air cleaners had no potential for removing of volatile organic compounds (VOCs), which is toxic substances, and it is desirable to develop a device which can control these substances. The results also confirmed that there was no ozone production from all tested air cleaners. And it is recommended to ventilate for 20 minutes every four hours to maintain 50% ventilation status.

• 한국철도학회:학술대회논문집
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• 한국철도학회 2006년도 추계학술대회 논문집
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• pp.1253-1258
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• 2006

As a global effort to conservate the environment, life cycle assessment(LCA) which considers the environmental impact through the life cycle of a product, from acquiring of resources to scrapping, has been actively applied. The LCA is a tool to calculate quantitatively the environmental impacts caused by products or services through their life cycles. Eco-efficiency need that express value of environmental impact provision EMU and develops in two forms according to use target of Eco-efficiency as a tool that environmental impact of EMU. It is a strategic instrument which assists stakeholders to understand which products, processes or services to target with future investments and which are not by comparing economic and ecological values. The results stand for aggregated information on economical value and environmental impact. Also, In this method, it is important to derive EPI(Environmental Performance Index) and SPI(Service Performance Index) from the sources available. The following is used as one of Eco-efficiency tools to achieve the target performance of processes, products and services for designer or projector. According to the eco-efficiency methodology for EMU developed in this study, the user definition and the DB design were carried out as a basic design of eco-efficiency S/W.