• 제목/요약/키워드: settlement control

검색결과 228건 처리시간 0.029초

비선형 모델에 의한 다차원 압밀의 수치해석 (Numerical Analysis of Multi-dimensional Consolidation Based on Non-Linear Model)

  • 정진섭;강병선;남궁문
    • 한국지반공학회지:지반
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    • 제1권1호
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    • pp.59-72
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    • 1985
  • 본 논문은 Biot의 압밀이론을 유한요소법에 의해 해석하는 데 있어 수정 Cam-clay model과 해석 기법으로서는 Christian Boehmer방법을 사용한 것이다. 특히 본 해석에 있어서 압밀의 시간간격과 요소의 분할은 정도와 경제성의 관점에서 연구하였다. 나아가 본 프르그램의 정확을 조사하기 인하여 본 프로그램에 Terzaghi의 정해에 의한 일차원추밀의 해석을 시도하여 그 정상성을 확인하고 또한 Magnan이 연구목적으로 수행한 프랑스의 Cubzac-les-ponts에서 시험성토의 결과와 비교하였다. 본 연구에서 얻은 주요결론은 다음과 같다. 1. 일차원압밀의 평우에 배수층에 가까이 갈수록 요소를 세분하면 수치해석에서 더 높은 결과를 얻을 수 있다. 2. 상간간격에 대해서는 1 log cycle당 20회로 하면 안정된다. 3. 긴 배수거리를 갖는 요소에서는 Mandel-cryer 효과가 시간지연과 더불어 일어난다. 4. 본 프로그램에 의해 예측된 초기하중 단계에서 축변위는 성토하중으로 산하는 것 보다도 강성을 주는 Mesh화한 것이 관측치와 잘 일치한다. 5. 본 프로그램에 의해 예측된 간극수압은 Magnan결과와 비교해 볼 때 관측치와 더 잘 일치 한다.

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공동주택의 음식물 생쓰레기 분리배출과 지렁이퇴비화를 이용한 음식물쓰레기 감량 및 자원화 모델 연구 (Research on Reduction and Recycling of Food Waste by Separating Raw Food Waste and Earth Worm Composting in the Apartment)

  • 최광수
    • 한국환경과학회지
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    • 제20권1호
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    • pp.137-146
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    • 2011
  • In this research, food waste source reduction model for apartment was investigated. In spite of prohibition of direct landfill of food waste and continuous efforts made by government and local government, food waste production increases steadily. Recycling ratio of the food waste increases every year, but its products have many problems like low quality, stability, salt, odor etc. Household occupies 63.3% of whole food waste production and this is subject to be a key factor to control food waste. We surveyed S apartment in Kwangju city as a model case, in which administrative office and women's association adopted clean plate eating, separation of raw food waste and earth worm composting as a series of method for source reduction and recycling inside the apartment. With the help of residents' participation and practice, food waste production decreased 15.6% from 0.31 g/capita/day in 2007 to 0.26 g/capita/day in 2009 (domestic average 0.30 g/capita/day). Separation of raw food waste and its composting using earth worm were very effective, and were subject to resolve the problems of present food waste treatment technologies. And earth worm composting was very useful in environmental, economical, societal and educational aspects. Instead of economical incentive, educational programs about food value, environmental problem and critical method for food waste separation were more effective for promotion of source reduction. From the analyses on the process and success factors in this model, we could conclude that leader's role was one of the key factors for the settlement of source reduction, and that was to understand the seriousness of the food waste and to seek solution, to test techniques, and to practice by oneself. Furthermore, networking and collaboration among residents, local government, NGO and local press promoted residents' participation, and it was through various education and investigation. Finally, source reduction and self recycling model of food waste in the apartment, that applies separating raw food waste and earth worm composting based on the collaboration among residents, local government, NGO, and local press, should be disseminated, and environmental policy also should be changed to make it possible.

산림공익기능 증진 관련 정책 및 조치에 관한 연구 (Study on Policies and Actions Associated with Promotion of Social and Environmental Benefits of Forest)

  • 최수임;주린원;김기동;김재성;전현선;김재준;박동균
    • 한국산림과학회지
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    • 제99권1호
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    • pp.75-84
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    • 2010
  • 우리나라 산림공익기능 증진 관련 정책 및 조치는 2001년 산림법 체계에서 산림기본법 중심의 기능별 법체계 개편 이후 산림법의 분법화가 본격적으로 진행되면서 새롭게 제정된 법령에 근거하여 다양한 정책이 추진되고 있다. 이러한 정책에는 1970년대부터 수원함양림조성, 사방사업 등 국민들의 일상생활과 크게 밀접하지 않은 수자원 보전기능과 국토보전유지기능이 중요한 산림공익기능 증진 정책으로 지속적으로 추진되고 있다. 특히 최근에는 보건휴양기능, 산림생태계와 동 식물 보전관리의 중요성에 따른 생물다양성보전기능 정책이 활발히 추진되고 있다. 이중 보건휴양기능은 주 5일제의 정착 이후 다양한 산림휴양수요에 적극 대응하기 위하여 예산규모는 적지만 다양한 정책이 추진되고 있는 것이 특징적이다. 이는 보건휴양기능이 국민의 일상생활과 밀접하게 관련되어 있는 기능으로서 짧은 기간에 정부투자의 가시적인 성과와 국민들로부터 높은 호응을 얻을 수 있기 때문으로 판단된다.

MAKING AGRICULTURAL INSURANCE IN INDIA FARMER-FRIENDLY AND CLIMATE RESILIENT

  • Kumar, K. Nirmal Ravi
    • Agribusiness and Information Management
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    • 제11권1호
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    • pp.27-39
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    • 2019
  • Agricultural risks are exacerbated by a variety of factors ranging from climatevariability and change, frequent natural disasters, uncertainties in yields and prices, weakrural infrastructure, imperfect markets and lack of financial services including limited spanand design of risk mitigation instruments such as credit and insurance. Indian agriculture has little more than half (53%) of its area still rainfed and this makes it highly sensitive to vagaries of climate causing unstable output. Besides adverse climatic factors, there are man-made disasters such as fire, sale of spurious seeds, adulteration of pesticides and fertilizers etc., and all these severely affect farmers through loss in production and farm income, and are beyond the control of farmers. Hence, crop insurance' is considered to be the promising tool to insulate the farmers from risks faced by them and to sustain them in the agri-business. This paper critically evaluates the performance of recent crop insurance scheme viz., Pradhan Mantri Fasal Bhima Yojana (PMFBY) and its comparative performance with earlier agricultural insurance schemes implemented in the country. It is heartening that, the comparative performance of PMFBY with earlier schemes revealed that, the Government has definitely taken a leap forward in covering more number of farmers and bringing more area under crop insurance with the execution of this new scheme and on this front, it deserves the appreciation in fulfilling the objective for bringing more number of farmers under insurance cover. The use of mobile based technology, reduced number of Crop Cutting Experiments (CCEs) and smart CCEs, digitization of land record and linking them to farmers' account for faster assessment/settlement of claims are some of the steps that contributed for effective implementation of this new crop insurance scheme. However, inadequate claim payments, errors in loss/yield assessment, delayed claim payment, no direct linkage between insurance companies and farmers are the major shortcomings of this scheme. This calls for revamping the crop insurance program in India from time to time in tune with the dynamic changes in climatic factors on one hand and to provide a safety-net for farmers to mitigate losses arising from climatic shocks on the other. The future research avenues include: insuring the revenue of the farmer (Price × Yield) as in USA and more and more tenant farmers should be brought under insurance by doling out discounts for group coverage of farmers like in Philippines where 20 per cent discount in premium is given for a group of 5-10 farmers, 30 per cent for a group of 10-20 and 40 per cent for a group of >20 farmers.

한국 시큐리티자격제도의 실태 및 발전방안 -신변보호사 자격제도를 중심으로- (A Study on the Realities and Improvement Plan for Professional Qualification System concerning the Private Security in Korea -centering around the Examination Qualified for Security Guard-)

  • 이상철;안성조
    • 시큐리티연구
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    • 제15호
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    • pp.243-264
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    • 2008
  • 민간시큐리티산업의 급속한 성장과 함께 이에 걸맞는 시큐리티요원에 대한 전문자격에 대한 제도적인 장치가 정착되어 있지 않다. 개인의 생명 신체 및 재산을 보호하는 역할을 하는 시큐리티요원에 대한 자격제도는 국민의 신뢰와 요원의 자질을 향상시키는 문제로서 반드시 필요한 부분이다. 양질의 시큐리티서비스를 제공하기 위해서는 업무수행에 필요한 요원의 전문성을 갖추는 것이 필요하다. 이를 위한 제도적인 시큐리티자격의 정착은 개인의 사회적인 신뢰와 시큐리티산업의 발전을 유도할 수 있다. 미국과 일본 등에서 시행하고 있는 자격제도는 시큐리티자격제도 마련을 위한 꾸준한 연구와 실무계의 협력을 통해 정착됐는데, 이들은 한국의 시큐리티자격제도 시행에 많은 시사점을 주고 있다. 본 논문에서는 시큐리티요원의 자격제도에 대한 필요성을 강조하고 한국 시큐리티자격제도의 실태를 살펴보고 이와 더불어 한국경비협회가 주관하여 한국시큐리티자격평가원이 제2차에 걸쳐 시행한 신변보호사 자격시험을 중심으로 시행상 도출된 문제점을 분석하여 시큐리티관련 민간경비자격제도의 발전방안을 고찰한다.

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습도와 감귤 잎의 연령이 귤녹응애 증식에 미치는 영향 및 감귤원에서 발생소장 (Effects of Humidity and Citrus Leaf Age on the Multiplication of Aculops pelekassi (Acari: Eriophyoidea) and Seasonal Population Abundances in Citrus Orchards)

  • 서연동;김동순
    • 한국응용곤충학회지
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    • 제53권1호
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    • pp.1-6
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    • 2014
  • 귤녹응애(Aculops pelekassi (Keifer))는 제주감귤의 중요한 해충이다. 본 연구는 귤녹응애의 연간 발생소장을 구명하고자 수행하였으며, 습도와 잎의 연령이 밀도증식에 미치는 영향을 검토하였다. 상대습도는 통계적으로 유의하게 귤녹응애 성충의 수명 및 산란에 영향을 주었다. 상대습도 33, 75, 84%에서 수명은 각각 7.5, 14.5, 14.6일 이었고, 산란수는 5.4, 21.5, 27.1개 이었다. 감귤 잎의 연령에 따라 귤녹응애의 증식정도는 유의하게 차이가 있었다. 연령이 40일된 잎에서는 귤녹응애 밀도증식이 가장 높았으며, 4주 후에는 10일된 잎에서 증식된 것과 비교하여 3배 이상 높았다. 눈 인편 틈에서 월동한 귤녹응애 성충은 4월 하순부터 활동을 시작하여 5월 중순경부터 봄에 발아하여 전개되는 잎(봄 잎)에서 발생하기 시작하였고, 6월 중순에는 과실에서 발생이 시작되었다. 잎에서 발생소장은 6월 하순에서 7월 발생최성기를 보였고, 과실에서는 8월 상순 발생 최성기를 보였다. 본 연구결과는 감귤원에서 귤녹응애 방제에 유용하게 활용될 수 있을 것으로 기대되었다.

지상제삼자(地上第三者)의 손해(損害)에 대한 공중운송인(空中運送人)의 책임(責任)에 관한 고찰(考察) (A Study on the Liability of Air Carrier for Damages of the Third Parties)

  • 박헌목
    • 항공우주정책ㆍ법학회지
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    • 제1권
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    • pp.163-191
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    • 1989
  • The accident of the midair collision, passengers' falling or goods' dropping occurs or supersonic aircraft make a sonic boom during their conveying passengers or goods to the destination. The accident in transmit damages the their parties on the surface or their properties. In these cases, the third parties who were harmed to their lives or properties have the right to claim damages against the air carrier who caused them. These matters have become one of the important things since aircraft conveyed passengers and goods. Therefore, it is a great concern to settle these matters by law. But the Safety of the present aircraft has been much increased and the aircraft have become larger in size. Its flight altitude became higher than before. So the relationship of the aircraft to the third parties is much different from that of the earlier aircraft. The air transport is now indispensable to our life. It is not so easy to control these matters. In the early part of 20th century, when the third parties suffered the damage, many European countries made laws on the basis of the principle of liability without fault. But each country had a variety of its own law, and different kinds of difficulties have been brought about. Accordingly, the Rome Convention on Surface Damage (1933, 1952, 1978) has been made and revised. In spite of being revised, it contains many problems, and is not carried into effect world-wide. On the other hand, there are no regulations about the compensation of the third parties damaged in Korean existing laws. In case the damage is brought about to them, it is obviously true that the settlement of the liability of compensation for damage should be made by the general principle on the tort in domestic laws. At this point, it is urgent that we make a special law though the domestic legislation as a preliminary measure before we sign the international convention to save third damaged. It is desirable that we should, for the responsibility of the air carriage for the demage of the third parties on the surface, bring in the theory of the absolute liability in view of the legislation of many conutries. As the aircraft fly in the sky, their flight always contains some danger. It is very difficult to prove the fault, and the operator should suffer the principle of liability without fault or the similiar one. In case the liability without fault will be imposed upon the operator for the damage of the third parties, it is necessary to bring in the liability protection system for the protection and up upbringing of the air carriage. The Burden of danger of the air carriage will be reduced by introducing the system. A domestic legislation measure should be necessarily taken as soon as possible as a legal security measure on these matters.

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민군관계의 변화와 국방리더십의 발전방안에 관한 연구 (A Study on the Development of National Defense Leadership through the Change of Civil-Military Relationships)

  • 이창기
    • 안보군사학연구
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    • 통권4호
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    • pp.83-118
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    • 2006
  • This study is to develop digital leadership in a field of national defense. Today, korean society is facing the crisis of national security. But national defense leadership is not show in the circumstance of national security crisis. As you know, national defense leadership is a process that make use of influence. Which means it converges people's interest and demands well and also show people the right vision of national defense and make them to comply the policy about national security. Because of the environmental change, our national defense leadership is having a new turning point. First, international order, which is under post-cold war, raises possibility of guarantee of peace and security in international society but also, cause the increase of multiple uncertainty and small size troubles in security circumstance. In addition, Korean society is rushing into democratization and localization period by success in peaceful change of political power went through about three times. The issue of political neutralization of military is stepping into settlement but still, negative inheritance of old military regime is worrying about it. In this situation, we can't expect rise in estimation about the importance of security and military's reason for being. So, military have to give their concern to not only internal maintenance of order and control and growth of soldiers but also developing external leadership to strength influence to society and military's the reason for being. So for these alternative I'm suggesting a digital leadership of national defense which fits digital era. This digital leadership is the leadership which can accept and understand digital technology and lead the digital organization. To construct digital national defense we need a practical leadership. The leadership has to be digital leadership with digital competence that can direct vision of digital national defense and carry out the policy. A leader who ha s digital leadership can lead the digital society. The ultimate key to construct digital government, digital corporate and digital citizen depends on digital leader with digital mind. To be more specific, digital leadership has network leadership, next generation leadership, knowledge driven management leadership, innovation oriented leadership. A leader with this kind of leadership is the real person with digital leadership. From now on, to rise this, we have to build up human resource development strategy and develop educational training program.

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파치올리 부기론의 특성에 관한 고찰 (The characteristics of Pacioli's Bookkeeping)

  • 윤석곤
    • 한국컴퓨터정보학회논문지
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    • 제10권3호
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    • pp.297-306
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    • 2005
  • 산술${\cdot}$기하${\cdot}$비 및 비례총람(Summa de Arithmetica${\cdot}$Geometria${\cdot}$Proportioni et Proportionalita, 이하 Summa)의 혼다 코우이찌(본전경일, 1975) 번역본을 참고로 파치올리 부기론 특성에 대하여 살펴보았다. 파치올리 부기론이 생성된 시대 상황으로 Summa는 상업상 필요에 따라 나타난 것으로 보인다. 파치올리는 그가 기술한 절차 중 어떤 것도 자기가 창조한 것이라고 주장하고 있지는 않다. 그러나 그가 당시의 부기지도서를 참고로 하여 집필한 것은 거의 틀림없는 일이다. 파치올리는 다만 복사인에 불과한 것이 된다. 파치올리 부기론의 특성은 종교적 문구의 사용. 재산목록의 사용, 일일거래내역서 작성. 연도 말의 손익계정 작성, 계정 마감전 장부의 검증, 시산표 작성, 장부에 기호를 붙이는 것, 본지점계정의 사용, 출장계정의 사용, 판매수탁계정의 사용, 관세관련계정의 사용, 유동성배열법, 저가주의 평가, 관청에 의한 장부 인증, 매년 결산 실시, 괘선식 장부 사용 등의 특성을 나타내고 있다. 이러한 특성은 오늘날 사용하는 회계기법의 기초를 제공해준 중요한 내용이라 할 수 있으며, 이것은 회계실무에 영향을 주었고 회계이론을 구축하는데 중요한 역할을 하였다. 결론적으로 파치올리 부기론은 복식부기 발생 당시의 부기책으로서는 대단히 뛰어난 것이라 할 수 있다.

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Detection of Earnings Management as a Measure of Income Smoothing on Fluctuations in Exchange Rates: Managerial Implications for Korean Exporters

  • Ji, Sang-Hyun
    • Journal of Korea Trade
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    • 제23권6호
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    • pp.66-92
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    • 2019
  • Purpose - Foreign Exchange Rates (FER) have been one of the most significant factors for both Korean exporters and the economy of Korea. The purpose of this study is to evaluate whether exporters with a high level of Exchange Rate Elasticity of Sales (ERES) make the use of earnings management for Income Smoothing (IS). Design/methodology - Income smoothing was obtained using the methodology suggested by Leuz, Nanda and Wysocki (2003). Accruals-based Earnings Management (AEM) was estimated using Discretionary Accruals (DA) calculated by the operant Jones Model developed by Dechow, Sloan and Sweeney (1995). Real Earnings Management (REM) was obtained using the methodologies suggested by Roychowdhury (2006) and Cohen and Zarowin (2010). Data were 2,402 firm years of public listed companies on the KRX, which were not in the financial industry and had a settlement of accounts in December for the period from 2013 to 2017. Findings - Results of the evaluation are as follows. First, companies with higher levels of ERES have relatively lower levels of smoothing of reported income. This might be because a fluctuation in sales caused by an exchange rate fluctuation has a direct impact on the volatility of the reported income. Second, companies with high levels of both ERES and IS have a positive correlation with both AEM and REM. This might be because companies with high levels of IS engage in earnings management to smooth reported income. Specifically, it is possible to assume that for smoothing the reported income, not only AEM but also REM is practiced. Third, companies with high levels of ERES but low levels of IS have a negative correlation with both AEM and REM. This could be interpreted as companies exhibiting low levels of IS due to higher levels of ERES tend to control IS. In addition, such results were supported by firms relying highly on exporting, and are consequently sensitive to exchange rate fluctuation. Therefore, it may conclude that companies with high levels of ERES make the use of earnings management as a means of IS. Originality/value - This study can find its significance from the fact that it is the first study, empirically verifying that companies of Korea, where exportation is a large part, use both AEM and REM as a means for smoothing reported income upon facing exchange rate fluctuations. In addition, it is highly expected that the results of this study could be useful for participants of financial markets when making IS-related decisions.