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A Study on Transition Factor of Audit Opinion (감사의견(監査意見)의 추이요인(推移要因)에 관한 연구(硏究))

  • Chung Youn-Hae
    • Management & Information Systems Review
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    • v.7
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    • pp.141-168
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    • 2001
  • The causes that the transparency of Korean accounting information was rated low, a short supply of faithful and transparent accounting information from the limitation of external audit environment must be pointed out. Purpose of the external audit is a expression of the auditors about that financial statements an enterprise made public were appropriately drew up in accordance with the corporate accounting principles from important point of view. Analysis of the audit opinion and so fourth according to 6,541 individual audit reports and introduced to the bill securities forward committee as a subject of external audit according to the raw of corporation external audit show that considerable change to the contents of audit report. This show as it is that uncertainty of future that is now being faced by our enterprise, because corporation which present audit reports since 1997 because of enterprise dishonor and contents of existence probability as a continued enterprise following to general economic crisis after 1998 occupy important position in special matters of audit report. Also, increase in special matters is due to application of the corporate accounting principles revised on December 11, 1998. In 1999, audit opinion under limitation(limitation, incongruity and rejecting opinion) increased greatly according to existence doubt as a continued enterprise, and this is the consequence of strengthening audit to the continues enterprise because of limited enterprise dishonor according to the stagnancy of business activities after 1997. Now financial supervisory service put in effect electromagnetic public announcement system about a project report of listed corporation (including an audit report) keeping pace with a documentary public announcement system as first phase since 1999 and expand to the unlisted corporation from 2000. As electromagnetic public announcement of public announcement documents including audit documents of external audit subject get a duty, approach of external user to the accounting information will be easier. Fixation of this system will make deep and wide analysis to the audit opinion, and this will draw up a plan to reconsider confidence of accounting information.

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Search of Police Vehicles Pursuit Statistical Analysis: Focus on 'Pursuit Driving Report' in Illinois Law Enforcement (경찰 차량추격의 통계수집을 위한 콘텐츠 검토: 일리노이주 '차량추격보고서'를 중심으로)

  • Kim, Jung Gyu
    • Proceedings of the Korea Contents Association Conference
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    • 2010.05a
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    • pp.230-232
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    • 2010
  • 경찰에게 요구되는 사회적 기대는 당시의 현실 사회가 처해진 상황에 따라 상이하다. 한국의 교통은 산업화와 더불어 급격하게 발전해왔다. 현재도 진행되고 있다. 그러나 이러한 전 국토적인 교통환경 변화를 긍정적으로만 이해할 수 없다. 예컨대, 기동성을 갖춘 '위험'을 양산하는 부작용을 파생했다는 측면 등도 부정할 수 없기 때문이다. 현 단계에서 경찰의 차량을 이용한 치안활동의 중요성을 인식할 필요가 비교적 분명하다고 할 수 있다. 본문에서는 경찰차량추격 활동의 정책지원을 모색하기 위한 당면과제로서 관련 통계수집을 위한 콘텐츠 개발을 검토했다.

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The Drawing and Producing of Hemming dies (HEMMING DIE의 설계 및 제작)

  • 정효상;최상훈
    • Proceedings of the Korean Society of Precision Engineering Conference
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    • 1996.11a
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    • pp.542-547
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    • 1996
  • So far, this report is written by knowledge auf standard through several reference drawing and experienced contents with drawing ere die of Item. The contents about actual production is so huge that I will write about it next time. Comparatively high added value Hemming die of is important for automobile development but its not proper for producing small quantity. In the future, I believe that simple easy to correct and reasonable price hemming die will be producted

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A Study on Information Analysis of Nanotechnology and Contents Development (나노기술 정보 분석 콘텐츠 개발에 관한 연구)

  • 소대섭;이일형;최붕기
    • The Journal of the Korea Contents Association
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    • v.3 no.4
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    • pp.95-102
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    • 2003
  • He report a systematic method which is useful for the information analysis on technology trends and market status and the construction of analyzed contents for analyzed contents for nanotechnology(NT). For the selection of key subjects, we first surveyed the preliminary demand for items and asked for the opinions of an advisory committee, and implemented the analysis on information and technology trends jointly with internal and external experts. As a result of this study, not only a theoretical method for information analysis is presented, but also a database for the analysis contents is constructed by applying this method. Eventually the national competitiveness for NT is expected to improve by providing these contents to the experts in industry, universities, research institutes and government through internet, publications and CD-ROM.

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An Analysis on the Contents Related to Health in the Three Major Monthly Women's Magazine (3개 주요 월간 여성잡지에 나타난 건강관련 기사 내용분석 (1997년 3월-1998년 2월 중심으로))

  • Yoo, Eun-Kwang;Lee, Seong-Eun;Kim, Myoung-Hee
    • Women's Health Nursing
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    • v.4 no.3
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    • pp.309-321
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    • 1998
  • The purpose of this study was to analyze the contents related to health in the three major monthly women's magazine that was printed from March, 1997 to February, 1998. The unit of analysis was the section of health, living life, and reaing child. The total number of related story of health was 317. The analysis was done according to the target, health management, topics and the informer by using frequency and number. The findings are as follows : 1. The contents were categorized by target people. The number of items for women was 113(35.6%), child(17.4%), family(15.5), husband(4.7%) and others(26.8%). Others were the contents that are impossible to classify. 2. The number of items of contents by health management was the related to health maintenance and promotion 120(47.8%), health care when they were deviated from health 26(10.3%), and those of both attributes 105(41.8%). 3. The number of items of contents by topics was the related to the occurrence, prevention and treatment of various kinds of disease 41(12..9%), diet 37(11.7%), academic information 11.3%, women's disease 10.4%, the effect of foods 6.0%, child's growth & development and child care 5.75, various kinds of therapy for health care 5.7%, sexual life 5.4% and exercise 4.7%. 4. The number of items of contents by informer was medical doctor 215(49%), lay person's case report or report of a struggle against a disease 12.3%, relevant organization of a related story(eg. family therapy research institute, physical therapist's or teacher's) 11.2%, and the contents of existing books or lecture 8.9%. Among those contents, only the one case from nurse or Korean nurses association as informer was founded, which is related to "skinship child care." In conclusion, this finding showed that women's magazine took a role as a important resource providing informations of health to women. it provides a challenge to the health professionals to have concerns on women's needs, and the content, source, and accuracy of the health related information and take part in the process producing information through such as screening and examining so as to give accurate information to women. Then women's magazine can take a role as a major resource for maintaining and promoting women's health. Finally, nurses's, who are professional health care providers, important and active role as informers toward the lay persons, especially for the women who are non-professional care givers at the family unit should be stressed. More active and continual monitoring and analyzing the contents related health in the mass media including magazine and Internet network in detail, and participating in establishing the system of adequate and precise information for women and lay persons from the nursing profession are required absolutely.

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Enriching Natural Monument with User-Generated Mobile Augmented Reality Mashup

  • Shin, Choonsung;Hong, Sung-Hee;Yoon, Hyoseok
    • Journal of Multimedia Information System
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    • v.7 no.1
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    • pp.25-32
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    • 2020
  • This paper proposes a mobile augmented reality mashup for cultural heritage sites such as natural monuments. Several benefits of mobile augmented reality solutions are ideal for preserving and protecting cultural heritage sites. By presenting mobile augmented reality mashup scenarios and mobile mashup framework, we introduce how user-generated multimedia contents can be added. We present two scenarios of Mashup Viewer and Mashup Maker. In Mashup Viewer mode, visitors can create new AR contents using mashup tools for memo, Twitter, images and statistical graphs. In Mashup Maker mode, other visitors also can view the user-generated multimedia AR contents using QR codes as access points. To show feasibility of our approach in mobile platforms, we compare several detection algorithms on PC and mobile platform and report on deployment of our approach in a natural monument museum. With our proposed mashup tools, visitors to the cultural heritage sites can enjoy default AR contents provided by the site administrators and also participate as active content producers and consumers.

A Case on Application of the PMBOK(Project Management Body of Knowledge) Guide in Nuclear Power Plant Architect Engineering (PMBOK Guide 지식영역 적용 사례 -원전종합설계를 중심으로-)

  • Im, Jae-Min;Kim, Seong-Su
    • Construction Engineering and Management
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    • v.13 no.6
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    • pp.41-45
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    • 2012
  • Nowadays the Project Management is increasingly adapted into almost all the fields in business management processes among leading companies both in Korea and overseas. However its actual practices are rare to be found. Among the Project Life Cycle, this report covers the real cases of the PMBOK knowledge areas in NPP Architect Engineering. The areas of the Construction, Start-up and Operation will be exception of the cases. By way of analyzing the KEPCO ENC's Processes/Procedures/Systems and the ones in PMBOK Guide, this report will show the contents in the PMBOK Guide is rather practical than theoretical. Meanwhile, implications whether the conclusions of this report might be applied to other industries such as general construction, non-nuclear plants, etc. should be left behind to follow-up studies.

Construction of Local Terminology Dictionary in NM Imaging Report Forms

  • Hwang, Kyung-Hoon;Jeong, Ji-Young;Park, Kuk-Yang
    • Proceedings of the Korea Information Processing Society Conference
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    • 2010.04a
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    • pp.352-352
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    • 2010
  • It is difficult to settle the well-designed local terminology for imaging report in the hospital information system (HIS). One of the major reasons is the local terminology with poor contents have been used in the hospital. Thus, we mapped the locally used terms in nuclear medicine imaging report to the SNOMED-CT, which had been widely used in the electronic medical record system, for implementation of hospital information system. Preliminary construction of terminology dictionary was done by mapping of local terms to SNOMED-CT and LexCare Suite. Further study may be warranted.

Dicon Report -게임시장에 부는 대기업 진출 열풍

  • Lee, Jong-Hun
    • Digital Contents
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    • no.3 s.154
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    • pp.94-95
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    • 2006
  • 국내 대기업들의 게임시장 진출 러시가 이어지고 있다. 이는 기존 게임업체들의 해외시장 성공사례와 게임 기술력이 검증되면서 게임사업의 가능성을 확인했기때문. 하지만 대규모 자본력을 갖춘 대기업들이 진입하면서 기존 전문업체들과의 마찰도 불가피해보여 향후 게임시장 판도에 어떤 영향을 끼칠지 귀추가 주목된다.

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