• Title/Summary/Keyword: standard definition

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A Social Recognition on Accounting Responsibility (회계책임(會計責任)에 관한 사회적(社會的) 인식(認識))

  • Pyeon, Kye-Shim
    • Korean Business Review
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    • v.4
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    • pp.339-354
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    • 1991
  • Araditionally, a business enterprise was a unit of individual economy which looked after it's own interesting. This business philosophy gave not only much wealth and advantages to the society but also caused many social problems, such as pollution, inferior goods, false advertisements, unreasonable packing and so on. Because of this criticism, it is necessary for us to fulfill the social responsibility of business and to make an accounts report about it. A business should examine itself that, for the long run, the philosophy, looking after its own interesting by means of unreasonable economical actions, is unfavorable to the business and be aware of the social responsibility of business. It is important that the business accounting should identifying, measuring and communicating on the former business actibities, but in order to help the persons interested in the business in the with their interests control and their appraising the degree of social contribution, its object should be the embodiment of social justice by giving the economic intelligences. We con get at the root of formation of corporate social accounting on this point, that it to say, we can lay it down that business activities deal with the affairs which are measured, reported, and appraised from the social view points. Givena definition of this corporate social accounting according to the general standard of business accounting. I think the persons interested in business can get useful accounting informations to make a reasonable decision from the social view points. Set forth the responsibility of accounting based on this, it is very meaningful to study in the social recognition.

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Task Analysis of Korean Geriatric Care Managers (노인 케어매니저의 직무 분석)

  • Oh Pok-Ja;Kim Il-Ok;Kim Young-Hye;Shin Sung-Rae;Lee Kyoung-Soon;Han Suk-Jung
    • Journal of Korean Academy of Nursing
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    • v.36 no.5
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    • pp.770-781
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    • 2006
  • Purpose: This study was designed to create a job description for Korean geriatric care managers and examine performance frequency, importance, and difficulty of task elements. Method: The sample consisted of 38 geriatric care managers and professors who performed duties related to geriatric care management at community based-facilities in Korea. A survey method was used, and the questionnaire included frequency, importance, and difficulty of task elements in job descriptions using the DACUM method. Using SPSS WIN 10.0, descriptive statistics such as frequency distribution, means, and standard deviation were conducted to examine the subject's general characteristics, frequency, importance, and difficulties of task performance. Result: The Job description of geriatric care managers revealed 10 duties, 34 tasks, and 105 task elements. On all ten duties, the average performance frequency, importance, and difficulty was 2.55, 2.21 and 2.43 respectively. Conclusion: The job description of geriatric care managers includes duty, task, and task elements and the definition of a completed job. Thus we recommend a data based trial to confirm and validate the information gathered.

The Change of the Timekeeping system(時刻制度) before and after the solar calendar in Korea

  • Choi, GoEun;Ahn, Young Sook
    • The Bulletin of The Korean Astronomical Society
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    • v.39 no.2
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    • pp.72.1-72.1
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    • 2014
  • In the Joseon Dynasty, A day divided into 100 gak (刻, approximately a quarter) or 12 Sijin (時辰, double hours) that was composed of half-Sijin as Cho (初, beginnings of double hours) and Jeong (正, mid-points double hours). The timekeeping system was changed from 100 gak to 96 gak with using $sh{\acute{i}}xi{\grave{a}}n$ calendar (時憲曆) in 1654. And then 12 Sijin was changed to the 24-hours system in the same manner as current with the enforcement of the solar calendar (太陽曆) in 1896. We examine the record of the timekeeping system and notation of hours from the astronomical almanacs and official gazettes during 50 years after 1896. The Korean Empire Government first adopted the standard meridian of the Gyeongseong (former name of the Seoul in Korea) in 1908. However the mean solar time was applied to the almanac since 1913. After 1896, the year of enforcement of the solar calendar, the expression of times on a Korean almanac was written with O-jeon (午前, morning) and O-hu (午後, afternoon). The definition of 1day 24-hours system was first stated by the legislation in 1900. The expression of times was used 24 hours without O-jeon and O-hu in 1916. In daily life, the 24-hours system has used in parallel with 12-hours system divided into morning and afternoon even today.

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Definition of 8×8 sized DCT Scaling Matrix for Motion Estimation in the Frequency Domain (주파수 영역에서의 움직임 예측을 위한 8×8 크기의 DCT 스케일링 행렬 정의)

  • Kim, Hye-Bin;Ryu, Chul
    • The Journal of the Institute of Internet, Broadcasting and Communication
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    • v.19 no.6
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    • pp.21-27
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    • 2019
  • The video compression standard required a processing technique for a high resoluion image and increased the coding size to increase the resolution of the image. Accurate motion estimation and increased coding size provide high accuracy and compression rate, but there is a problem of increased computational complexity. In this paper, we use DCT - based motion estimation in the frequency domain to reduce complexity. However, we found that the DCT and quantization process used in a general video encoder are applied to the frequency domain encoder, resulting in problems caused by the scaling process. Therfore, in this paper, we extract the scaling matrix that can be applied in the DCT step and resolve the, and improve the performance of motion estimation using increased coding size.

The Role of Intolerance of Uncertainty in Anxiety and Depressive Disorders (불안 및 우울 장애에 있어서 불확실성에 대한 불내성의 역할)

  • Lee, Jun-Yeob;Lee, Sang-Hyuk;Suh, Ho-Suk
    • Anxiety and mood
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    • v.9 no.1
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    • pp.3-9
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    • 2013
  • Intolerance of uncertainty (IU) is defined as the tendency to react negatively on an emotional, cognitive, and behavioral level to uncertain situations and events. However, this definition is somewhat categorical and does not explain the phenomenology of IU. Intolerance of uncertainty scale (IUS), the standard measure of IU, was considered to have two factors : 'unacceptability and avoidance of uncertainty' and 'uncertainty leading to the inability to act'. IU may be a cognitive vulnerability factor for clinical worry and generalized anxiety disorder (GAD). A number of moderators and mediators including cognitive avoidance, experiential avoidance and rumination influence the relationship between IU, worry, obsessive-compulsive symptoms, anxious and depressive symptoms. IU may be more strongly related to the symptoms of GAD than to symptoms of other anxiety disorders including obsessive-compulsive disorder (OCD), and major depressive disorder. IU may serve as an important transdiagnostic feature across anxiety and depressive disorders. Incorporating IU-specific treatment components into therapeutic protocols may result in pervasive benefits, and not only for those with GAD or OCD, but for people with any anxiety disorder or with depression.

Implementing an ERP Customizing Using Process Models and Business Components (프로세스 모델과 비즈니스 컴포넌트를 이용한 ERP 커스터마이징 구현)

  • 박지현;윤기송
    • The Journal of Society for e-Business Studies
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    • v.7 no.1
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    • pp.129-140
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    • 2002
  • To succeed in ERP construction, the purpose of ERP setup must be completed. To accomplish this end, it is required to analysis business process completely and make a plan in detail. For ERP providers', they must support a characterized ERP construction methodology and lower the construction cost by improving an ERP package by making it easy to customize. But, because imported EHP products that are supplied currently are designed for the standard and the rationality, they have a limit to support custom processes of domestic companies. On the contrary, ERP products by domestic companies are unable to support a consistent methodology of constructing ERP system. This is a main reason why much time and costs are consumed than that of an original plan. For solving the problems, ERP packages should provide a consistent process modeling methodology and a modeling tool which can support this methodology. Furthermore, customizing cost must be lowered by implementing reusable components from the process models. This Paper describes a component-based ERP Package system which has peculiar modeling tools and development tools. We describe the modeling methodology and the business component definition of the ERP system. Finally, we describe its customizing process based on these process designs and business components.

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Improvement for Classification System of Building Use on Neighborhood Living Facility (근린생활시설 용도분류체계 개선방안 연구)

  • Lee, Sung-Ok;Hwang, Eun-Kyoung
    • Journal of architectural history
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    • v.21 no.6
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    • pp.53-62
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    • 2012
  • The purpose of this study is to present improvement for classification system of current neighborhood living facility to correspond rapid social change and various industries after understanding its status and problem. In current Building Standard Law, various kinds of buildings are classified for their structure, purpose of use, and building types. The Neighborhood Living Facility is divided into First Neighborhood Living Facility and Second Neighborhood Living Facility with applying area standards, according to facilities of convenience degree for neighborhood inhabitants. This classification, however, has problem in an arbitrary decision and applying of buildings without any definition or standards to adopt. And, there are some mixed neighborhood public functional facilities and amusement business affecting public morals among the Neighborhood Living Facility, so hazard environmental problems are also existed. According to the improved program, the study presents a prompt adoption of new facilities according to various industry increase, with minimum public discontent over adopted area standards. This study suggests making a clear scope through reclassification of Neighborhood Living Facility within the scope of the law on current Neighborhood Living Facility and an improvement plan of introducing necessary definitions on purpose of facility.

A methodology for the standardization of structural design document structure using XML schema matching technique (XML 스키마 매칭 기법을 이용한 구조설계 문서구조 표준화 방법론)

  • Kim Bong-Geun;Jeong Yeon-Suk;Kim Dong-Hyun;Lee Sang-Ho
    • Proceedings of the Computational Structural Engineering Institute Conference
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    • 2006.04a
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    • pp.200-207
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    • 2006
  • A new formal standardization methodology of the structural design document information is proposed in this paper. The standardization process is divided into three steps: pre-process of the collected sample document (CSD), construction of the document structure, and definition of the occurrence of each element in the document. During the pre-process, the detail document contents in the CSD are indexed with templates defined in this study, and the indexed CSD is translated into XML Schema (XSD) formal Afterwards the degree of confidences of all elements between the temporary standard document (TSD) and the translated CSD are calculated by using the XML schema matching algorithm; the TSD is then updated. This second step is repeated until all of the CSD are compared. In the final step, the common elements and unbounded elements are extracted by determining the occurrence of the temporary document elements, and the standardized document schema is exported in the XSD format. The case study dealing with the structural calculation documents show that the ,proposed methodology can be effectively used to build a XML -based information model of structural design documents.

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Comparative LCA(life cycle assessment) between two different model of Electric Motor Unit(EMU) (서로다른모델의 전동차에 대한 비교 전과정평가)

  • Kim, Jin-Yong;Choi, Yo-Han;Kim, Young-Ki;Lee, Kun-Mo
    • Proceedings of the KSR Conference
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    • 2007.11a
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    • pp.6-14
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    • 2007
  • The objective of this research is to comparative LCA(life cycle assessment) between two different model of Electric Motor Unit(EMU).the environmental impact of Aluminum body Electric Motor Unit(EMU) and Stainless Steel(STS) body Electric Motor Unit(EMU). LCA process consists of four steps which are goal, scope definition, life cycle impact analysis(LCIA) and life cycle interpretation. ISO 14044 provides the LCA standard method which can be conducted by using comparative LCA. From the research it is foung that the Aluminium Body Electric Motor Unit (EMU) is 3.6ton heaver than Stainless Steel(STS) body Electric Motor Unit(EMU). The system boundary of both Electric Motor Unit (EMU) are same life span and travel same distance. These both Electric Motor Unit (EMU) has same kind of environmental impact which is maximum Ozone Depletion(OD). During using period of these two models, the Aluminium Body Electric Motor Unit(EMU) has more global warming(GW) effect but Stainless Steel(STS) body Electric Motor Unit(EMU) has more Ozone Depletion(OD) effect. The above result is obtained by using LCA software PASS verson 3.1.3.

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Establishing a Standard Definition for East Asian Adolescent's Obesity (동아시아 청소년의 비만 기준 설정)

  • Kim, Ha-Rim;Kim, Soo-Nam;Kim, Hong-Baek;Kim, She-Whan
    • Korean Journal of Health Education and Promotion
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    • v.27 no.1
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    • pp.105-113
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    • 2010
  • Objcetive: The purpose of this study was to establish body mass index percentiles and cutoffs for overweight and obesity in East Asian Adolescent. Methods: Based on one's age and gender, subjects were selected and measured their weight and height in order to calculate BMI. For BMI cut off points, data were analyzed and percentile curves were established by the modified LMS method. Results were followed by comparing BMI cut off points and percentiles with one's nationality, age and gender. Results: The prevalence of male's overweight and obesity among East Asian adolescent were as follows: Taiwan (15.4%, 9.0%), Korean (14.5%, 8.5%), Chinese (13.3%, 6.6%), and Japanese (6.0%, 2.1%). And for female, Korean (13.1%, 3.7%), Taiwan (12.6%, 5.1%), Chinese (8.3%, 2.3%) and Japanese (7.9%, 3.1%) were in the order. Conclusion: Corresponded to the whole subjects, 11.0% of men were overweight, 4.7 were obesity and that appeared in women with 9.0% in overweight, 3.5% were obese.