• Title/Summary/Keyword: reporting policy

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A Study on the Writing Methods for Greenhouse Gas and Energy Consumption Report (온실가스·에너지 절약보고서 작성방안에 관한 연구)

  • Lee, Je-Myo;Tho, Hyunsoo
    • Korean Journal of Air-Conditioning and Refrigeration Engineering
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    • v.26 no.10
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    • pp.486-490
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    • 2014
  • In our country, which imports 97% of the energy consumed, an energy saving policy is required. The price inflation of utility bills is caused by a steep rise in the prices of imported oil. This study aims to solve the difficulties that cause poor environmental conditions for workers in the energy services sector, and especially, to systematize energy consumption reports to manage energy goals by suggesting an example of written energy-saving reports. To this end, this research focuses on energy consumption of target facilities including office spaces in a main building and multi-use facilities of an office building. A system where all employees can participate is structured through the analysis of energy usage in the target buildings.

Sensitive Sectors in Free Trade Agreements

  • Deardorff, Alan V.
    • East Asian Economic Review
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    • v.22 no.4
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    • pp.403-425
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    • 2018
  • This paper documents the presence of "sensitive sectors" in Free Trade Agreements, defined as sectors for which the within-FTA tariffs remain positive. The paper includes some brief theoretical discussion of the welfare implications of these, but the main emphasis is on reporting two measures of this phenomenon for countries in FTAs that entered into force between 1994 and 2003. One measure is the percentage of tariff lines that remain dutiable, and the second is the change, from before the FTA to after, in the average maximum (across 6-digit products) positive tariffs. Both measures are derived from data in the UNCTAD TRAINS database, and are then related to measures of country characteristics that might explain them. Low per capita GDP countries tend to have larger fractions of dutiable tariff lines, while higher income countries tend to post larger increases in average maximum positive tariffs. Both suggest that the favored treatment of sensitive sectors is undermining the potential gains from trade that FTAs could provide.

Nonprofit Accounting Information System and Charitable Donations: Evidence from Korea

  • Woo, Mi-Hyang;Roh, Hee-Chun;Park, Jin-Ha
    • Journal of the Korean Data Analysis Society
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    • v.20 no.6
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    • pp.2793-2804
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    • 2018
  • The purpose of this study is to examine the perception of donors on the necessity of making improvements in accounting information system. Along with the increasing size and number of activities of nonprofit organizations, many people are more and more interested in their organizational efficiency and transparency. Accordingly, researchers and policy makers have focused on how to improve accounting information system and how to monitor nonprofits to efficiently obtain and use resources. We thus aim to provide some useful insights by analyzing the opinions of donors regarding the display of nonprofit statements, accounting system, and the intention of donation. Using survey data obtained from 263 respondents, we find that displaying functional expenses is considered to enhance the usefulness of financial reports. We also find that the filing and disclosure of financial reports is considered to be necessary. Respondents also require external audits, but not to the same extent as disclosure. Finally, respondents have a positive attitude toward making future donations.

Analysis of Technical Standards for Hacking Mail (해킹메일 대응을 위한 기술 표준 분석)

  • Byun, Ye-Eun
    • Proceedings of the Korea Information Processing Society Conference
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    • 2020.05a
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    • pp.235-237
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    • 2020
  • 해킹메일로 인한 피해는 꾸준히 발생하고 있으며, 최근에는 정부나 공공기관을 사칭하는 메일로 인한 피해 사례가 증가하고 있어 정부에서는 사칭메일을 대응하기 위한 기술을 적용하도록 요구하고 있다. 2017년부터 한국인터넷진흥원에서는 이메일 주소를 사칭하는 메일을 차단하기 위해서는 SPF(Sender Policy Framework) 기술을 적용해야 한다고 밝혔으며, 2019년에 정부에서는 SPF 뿐만 아니라 DKIM(Domain Keys Identified Mail)과 DMARC(Domain-based Message Authentication, Reporting, and Conformance)까지 적용을 확대할 것을 요구하고 있다. 이에, 본 논문에서는 해킹메일 대응을 위해 적용하고 있는 세 가지 기술의 기술 표준을 분석함으로써 해당 기술을 적용하여 나가기 위한 발판을 마련하고자 한다.

Predictors of Attitudes toward Own Aging among Middle-Aged and Elderly Adults -Panel Analysis Using Latent Growth Modeling- (중노년층의 본인의 노화에 대한 태도에 영향을 미치는 요인 -잠재성장모델을 이용한 패널분석)

  • Lee, Mi-Jin
    • Korean Journal of Social Welfare
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    • v.64 no.1
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    • pp.101-124
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    • 2012
  • This study examined the longitudinal changes of self-perceptions of own aging among middle-aged and elderly adults, using the latent growth modeling with the three waves of the "Aging and the Quality of Life of the Elderly in Korea", which sampled adults aged over 45 living in Seoul and Chuncheon. The dependent variable is attitudes toward own aging, the sub-scale of the Philadelphia Geriatric Center Morale Scale developed by Lawton (1975). The results showed that the research participants' attitudes of their own aging deteriorated over time. In addition, the lower initial status of the research participants' attitudes of their own aging was associated with being older, being non-married, living in rural areas, attaining the lower level of education, having the fewer social activities, reporting the worse subjective economic status, and reporting the worse subjective health status. The slope of the research participants' attitudes of their own aging differed by the residence areas, educational attainments, subjective economic status and subjective health status. In particular, the difference of the initial status by educational attainments grew over time. Social welfare policy and practice implications are discussed for middle-aged and elderly adults to improve attitudes toward their own aging.

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Effect of Leadership WalkRounds Convergence to Establish a Patient Safety Culture (환자안전문화 정착을 위한 리더십 워크라운드(Leadership WalkRounds)의 융복합적 적용 효과)

  • Lee, Mi-Hyang;Kim, Chang-Hee
    • Journal of Digital Convergence
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    • v.13 no.6
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    • pp.185-195
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    • 2015
  • This study aims to study the change in the level of awareness of medical personnels regarding the patient safety culture(PSC) before and after the Leadership WalkRounds(LWR). The LWR in this study was based on the IHI and the models of the Patient Safety Rounds(PSRs) at University of Michigan, emphasizing the 5 steps of Preparation--Scheduling--Conducting--Reporting--Resolving. After the LWR the scores for the level of awareness showed a statistically significant increase from 2.63 to 3.36(p<.001). Among the participants, those who are pharmaceutists, women, 30.0~39.9 years old, or had work experience of a year or less showed particularly notable increase in awareness. The effect was significant across all categories of PSC, especially in Safety Accident Reporting(p<.001), then in Communication(p<.001). Therefore the LWR proved an convergent concept for applying new leadership skill and the concept of patient safety management as an method to elevate the frontline staffs' awareness of PSC.

A Study on the Media Coverage of Public Issue: Focusing on Drinking-Water Issues (공적 이슈에 대한 미디어 보도 분석: 수돗물 관련 기사를 중심으로)

  • Kim, Sung-Tae;Lee, Chang-Ho
    • Korean journal of communication and information
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    • v.39
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    • pp.40-68
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    • 2007
  • Despite many efforts to improve water and publicize Arisu, ordinary citizens' distrust in water is still intense. This study aims to analyze how newspapers, television and internet media in Korea covered water-related news, focusing on the type of articles, themes, news sources, and news values. As a result, the mostly mentioned theme in the media was the discussion about suitability of water as a drinking water, followed by impurified water, governmental policy on water, coverage on the water pipe, and result of examination of water quality. Also among newspapers, broadcasting, and the internet, the internet medium showed the most negative tone in covering water. Stories written by journalists with expertise were less than 1% whereas stories by ordinary journalists were mostly found. In conclusion, to cover public issues like water desirably, it is necessary to bring up journalists with expertise in environmental issues, to diversify news sources, and to do investigative reporting rather than reporting appealing to audience's amusement.

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Blood and Body Fluid Exposure Related Knowledge, Attitude and Practices of Hospital Based Health Care Providers in United Arab Emirates

  • Zaidi, Moazzam Ali;Grifftths, Robin;Beshyah, Salem A.;Myers, Julie;Zaidi, Mukarram A.
    • Safety and Health at Work
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    • v.3 no.3
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    • pp.209-215
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    • 2012
  • Objectives: Knowledge, attitudes, and practices of healthcare providers related to occupational exposure to bloodborne pathogens were assessed in a tertiary-care hospital in Middle East. Methods: A cross-sectional study was undertaken using a self-administered questionnaire based on 3 paired (infectivity known vs. not known-suspected) case studies. Only 17 out of 230 respondents had an exposure in the 12 months prior to the survey and of these, only 2 had complied fully with the hospital's exposure reporting policy. Results: In the paired case studies, the theoretical responses of participating health professionals showed a greater preference for initiating self-directed treatment with antivirals or immunisation rather than complying with the hospital protocol, when the patient was known to be infected. The differences in practice when exposed to a patient with suspected blood pathogens compared to patient known to be infected was statistically significant (p < 0.001) in all 3 paired cases. Failure to test an infected patient's blood meant that an adequate risk assessment and appropriate secondary prevention could not be performed, and reflected the unwillingness to report the occupational exposure. Conclusion: Therefore, the study demonstrated that healthcare providers opted to treat themselves when exposed to patient with infectious disease, rather than comply with the hospital reporting and assessment protocol.

A Study on the Frame of Television News Reports on Chonbuk Bus Strike : Focusing on Prime Time Reports of Chonbuk Local Televisions (버스파업에 대한 텔레비전 뉴스의 프레임 연구 -전북지역 방송3사의 저녁종합뉴스를 중심으로-)

  • Kim, Sungjin;Na, Misu
    • Journal of Digital Convergence
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    • v.12 no.5
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    • pp.377-394
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    • 2014
  • This study conducted a frame analysis of the news reports of Chonbuk bus strike broadcasted via local broadcasting companies of the Jeollabuk-do. The results showed that all Chonbuk local televisions gave more emphasis on 'episodic' frame by emphasizing demonstrations and struggles between capital and labor. In the case of content frames, news reports did not present the solution or an alternative of the strike, and the democratic process frame or the institutional improvement frame was not embossed. Therefore, local television news of Chonbuk bus strike was insufficient in reporting causes and backgrounds of the strike. Also, it displayed existing press routine in reporting the issue of social conflict such as a bus strike.

Design and Construction of Information System on consolidation Financial statements According to K-IFRS - Focusing on local financial institution - (국제회계기준에 따른 연결재무제표시스템 설계 및 구축 방안 - 국내 금융기관을 중심으로 -)

  • Park, Sung-Jong;Han, Kyung-Il
    • Journal of Digital Convergence
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    • v.9 no.2
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    • pp.33-40
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    • 2011
  • It is very difficult to predict what effects the introduction of IFRS(International and Financial Reporting Standars) has on the existing system. Only the cautious and careful adoption of new system will minimize the confusion. The purpose of this paper is to propose appropriate design and construction of IS on financial statement according to the introduction of IFRS(International Financial Reporting Standard) in order to minimize the confusion. In order to meet that purpose, suggestions on five areas in consolidation financial statement are proposed. Those five aspects are as follows: Area of SPE Consolidation, Area of internal transaction setoff, Area of unrealized gain or loss setoff, Area of eliminate the investment account against the stockholder's equity, Making Consolidation footnote and Consolidation CoA as other area.