• 제목/요약/키워드: statement

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환경영향평가서의 육상물상 부분의 작성실태및 개선방향에 관한 연구 (A Study on the Improvement and Actual Conditions of Terrestrial Vegetation Part in Environmental Impact Statement)

  • 강철기
    • 한국조경학회지
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    • 제25권3호
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    • pp.35-46
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    • 1997
  • The objective of this study is to investigate actual conditions of terrestrial vegetation part in Environmental impact statement, and to prepare a proposal for the efficiency of Environmental Impact Assessment. 13 E.I.S.s made out during 1996.6-1997.5. have been chosen and analysed with respect to scope of survey, item of survey, method of survey, and result of survey. Actual conditioins of terrestrial vegetation part in E.I.S. are summarized as follows : 1. The mean number of total participants in drawing up E.I.S. is 26.0 persons, that of participants in terrestrial vegetation part is 2.3 persons. 2. In case of planar project, the mean of scope of survey is 16.1 times as large as area of project . In case of linear project, the scope of survey has been determined arbitrarily. 3. The most part of survey has been dependent on literature, and field survey has been practically neglected. 4. Results of survey mostly missed the point that E.I.A. pursues. And proposals are as follows : 1. Participants in terrestrial vegetation part in drawing up E.I.S should be increased. 2. It is necessary to subdivide scope of survey in view of difference between planar project and linear project. 3. As for item and method of survey, field survey should be specially reinforced. 4. Several sheets of map as results of survey should be included in E.I.S. The vegetation map, the D.G.N. map, and the planting map should be included and drawn by smaller scale as possible.

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정량보충제 도입에 따른 비용절감 및 수익성 증대 효과 (Cost Reduction and Improving Profitability of Par Level Transfer System for Reagent Materials)

  • 배석진;황성완
    • 한국병원경영학회지
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    • 제17권4호
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    • pp.21-31
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    • 2012
  • This is a case study of Gangnam S University Hospital applying a par level transfer system for reagent materials. The purpose of this study is evaluated on the cutting down on inventory expenses and medical service revenue in the point of resource based view. The data was acquired through the financial statement of Gangnam S Hospital for the fiscal year 2008, 2009, 2010 and 2011, and compared with the Korea health industry statistics index for hospital accounts based on the materials in Korea Health Industry Development Institute. The results of the study are as follows. Medical reagent materials expenditure cut down as 305 million won through 2009 fiscal year. Medical profits for the Gangnam S University hospital's income statement in 2011 show well over acquired 3.37 billion won through the enlarged diagnostic test numbers. In conclusion, Gangnam S University Hospital health statistics's index shows very high profits. The results of this study have some limitations in terms of generalization as only one hospital in Seoul. Further studies with relationship inventory performance and enlarged reagent materials are expected in this area.

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응급구조학과 학생들의 재난대처핵심역량과 재난대처방법에 대한 인식 (Perception of paramedic students on core competence and methods of disaster response)

  • 정지연
    • 한국응급구조학회지
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    • 제22권2호
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    • pp.23-33
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    • 2018
  • Purpose: To investigate the perception of paramedic students about core competence and methods of disaster response. Methods: A self-reported questionnaire was completed by 210 paramedic students in Jeollado from March 2 to April 2, 2018. It comprised 57 questions on topics such as general characteristics (6), related experience (11), cognition of core competence (15), and knowledge of disaster response methods (25). Data were analyzed by means of a frequency analysis, a t-test, an ANOVA, and the Pearson's correlation coefficient using SPSS WIN 21.0. Results: The average score of the participants on disaster response core competence was 3.21. The statement "In case of a disaster, I know the duties of medical staff" scored the second highest, at 3.58, and "In the case of disaster, I can conduct the basic treatment" scored the highest ar 3.59. The average score for the disaster response methods was 3.31. Within the section, the statement "I know what I need to do in the case of burn patients" scored 3.59 and "I know what I need to do in the case of a cardiac arrest patient" scored the highest at 3.93. Conclusion: It is necessary to develop a training module considering the diverse types of disasters and a standardized education program for simulation similar to real-life situations.

Importance of Annual Report to the Shareholders: Empirical Evidence from Bangladesh

  • Khatun, Naima;Naima, Jannatul;Karim, Ziaul;Alam, Lamia
    • The Journal of Asian Finance, Economics and Business
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    • 제3권3호
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    • pp.67-77
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    • 2016
  • Shareholders solely depend on annual reports to make investment, credit and other decisions. Investors expect that information should be reliable, relevant, comparable, consistent and thus easy to use for decision making. But whether the importance of annual reports to all shareholders is equally significant is a question of research. Thus, this research study tries to find out the importance of reading annual reports to the investors. A questionnaire survey is conducted on investors considering thirty one general shareholders and six brokers. This research based survey finds that most of the shareholders have no knowledge about accounting or finance and they have little knowledge about capital markets due to lack of training. This study also finds that general shareholders read an annual report at least moderately except value added statement, chairman's review, director's report and rumor. This study recommends human resource should be developed through adequate training, and annual reports should provide transparent and quality information which will ultimately increase the confidence of investors.

Students' Perceptions and Expectation Gap on the Skills and Knowledge of Accounting Graduates

  • ARYANTI, Cornelia;ADHARIANI, Desi
    • The Journal of Asian Finance, Economics and Business
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    • 제7권9호
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    • pp.649-657
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    • 2020
  • This study aims to describe the perceptions of accounting students and expectations of employers towards the skills and knowledge needed by accounting graduates in Indonesia. Quantitative method using survey is employed to analyze 103 questionnaires from students and 51 questionnaires from employers. The results showed that students' perceived honesty, continuous learning, and work ethics are important skills, while employers stress the importance of work ethics, teamwork, and time management. Knowledge needed by accounting graduates in the perception of students includes financial accounting, financial reporting, and financial statement analysis, whereas employers perceived the importance of financial statement analysis, knowledge of Microsoft Office program, and financial accounting. Further analysis showed that there is an expectation gap between the perceptions of students and the expectations of employers towards skills - not knowledge - needed by accounting graduates. Although investigations of students' perceptions and employers' expectations have been conducted in previous studies, the information should be updated continuously to reflect the current conditions. This study offers the recent perceptions from students and employers to identify the current expectation gap. This study points to the importance of skills development in the university curriculum in order to develop the skillful human resources in accounting and meet the expectations of employers.

JAVA 프로그래밍 언어에서 단일루프구조의 무시적 병렬성 검출 (Exploiting Implicit Parallelism for Single Loops in Java Programming Language)

  • 권오진
    • 정보관리연구
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    • 제29권3호
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    • pp.1-26
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    • 1998
  • 순차 Java 프로그램을 병렬 머쉰에서 실행할 경우 루프는 전체 수행 시간 중 많은 부분을 차지하므로 병렬성 검출의 기본이 된다. 본 논문은 기존에 작성된 단일 루프 구조를 갖는 Java 프로그래밍 언어에서 종속성 분석을 수행하여 묵시적 병렬성을 검출하는 방법을 제안한다. 또한 재구성 컴파일러에 의하여 병렬 코드를 생성하는 방법과 Java 원시 프로그램을 Java 프로그래밍 언어 자체에서 지원하는 다중스레드 기법으로 변환하는 방법을 제안한다. 스레드 문장으로 변환된 프로그램에 대해 루프의 반복계수와 쓰레드 수를 매개변수로 하여 성능 분석을 하였다. 재구성 컴파일러에 의한 장점은 사용자의 병렬성 검출에 대한 오버헤드를 줄이고, 순차 Java 프로그램에 대한 효과적인 병렬성 검출을 가능하게 한다.

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응급구조사의 DNR에 대한 인식과 윤리적 태도 (Awareness of and ethical attitude toward "Do Not Resuscitate"orders in 119 emergency medical technicians)

  • 이정은;고봉연;김경용
    • 한국응급구조학회지
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    • 제18권2호
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    • pp.95-108
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    • 2014
  • Purpose: This descriptive study examined awareness of and ethical attitudes associated with Do Not Resuscitate (DNR) orders in 119 emergency medical technicians (EMTs). Method: In total, 255 paramedics and basic EMTs completed questionnaires between March and May, 2013. Data were analyzed using the SPSS WIN 18.0 program. Results: A chi-square analysis revealed significantly different responses given by paramedics and basic EMTs: Paramedics gave "the reason in which DNR is not necessary", as being "due to unclear DNR decision time" whereas basic EMTs answered that this was "due to a legal problem" ($x^2$ = 12.680, p < .05). Paramedics disagreed with the statement, "It is natural for medical teams to have less interest in patients with DNT orders", whereas basic EMTs agreed with the statement ($x^2$ = 6.666, p < .05). Conclusion: A unified manual on attitude toward DNR orders, taking account of social and culture factors, needs to be developed. This research provides a base line for future research.

선화증권 상의 Retla 약관의 유효성에 관한 연구 (A Study on the Validity of the Retla Clauses in Bills of Lading)

  • 최명국
    • 무역상무연구
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    • 제61권
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    • pp.93-111
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    • 2014
  • In this article, I have reviewed the validity of the Retla Clauses in bills of lading. In Tokio Marine(1970), US courts have permitted carriers to include Retla Clauses in their bills of lading that essentially disclaim all responsibility for the required statement. Simon J in The Saga Explorer(2012) disagreed with the decision of no representation in Tokio Marine and held that the statement with the Retla Clauses made on the bills of lading as to the cargo's apparent condition was a fraudulent misrepresentation. Simon J also requested a strong carriers' honest conduct. However, because the shippers always request the clean bill of lading for trade purpose and never call for a substitute bill of lading showing the true condition of goods, carriers will inevitably continue to clause bills of lading if they have no other better way of protecting themselves in the situation of Tokio Marine or The Saga Explorer. For the present, the decision of misrepresentation in The Saga Explorer might be helpless to change the position of the assignees of the bills of lading. And it seems that the debate on the validity of the Retla Clauses in bills of lading will be continued for the time being. In these circumstances, if the buyers hope to void the potential dispute, they may have a special agreement in the sale of goods contract, for example, requiring a pre-shipment inspection of the goods so as to know the actual condition of the goods on shipment.

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KDSQ-C의 대상노인과 보호자 측정 간 신뢰도와 타당도 평가 (Evaluation of KDSQ-C's Reliability and Validity between the Subject Elderly and Caregiver)

  • 이인숙;이광옥;고영
    • 지역사회간호학회지
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    • 제23권4호
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    • pp.446-450
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    • 2012
  • Purpose: This study is exploratory research to check the survey instrument KDSQ-C used to measure cognition for agreement between the elderly and their caregivers. Methods: Elderly persons from 170 families, who are aged over 65, have never been diagnosed with dementia, and who have caregivers in S City and K City were randomly selected by their nurses. A survey was conducted in the time from September to November, 2009 through personal interviews using a questionnaire. Results: In terms of consistency among items, there was high consistency (0.813) in the responses regarding complex task competence for the statement 'it is hard to reach a destination alone with public transportation'. There was relatively low consistency (0.63) in the responses regard memory for the statement 'they forget an appointment'. When the subject elderly and caregiver live together, as when their children or spouses responded, consistency was greater than when the caregiver lived in a different home. Conclusion: KDSQ-C showed high agreement in measurement between the subject elderly and their caregivers, demonstrating that it can be used as a measurement scale for cognition which can be directly applied to the subject elderly.

HPF FORALL 구조의 스칼라화(Scalarization) (Scalarization of HPF FORALL Construct)

  • 구미순
    • 한국컴퓨터정보학회논문지
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    • 제12권5호
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    • pp.121-129
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    • 2007
  • 스칼라화(Scalarization)는 포트란 90의 array statement나 HPF FORALL 등의 병렬 구조를 동일한 의미의 순차 DO 루프로 변환하는 과정이다. 표준 자료 병렬 언어인 HPF 컴파일러도 HPF로 작성된 프로그램을 메시지 패싱 프리미티브가 삽입된 포트란 77 프로그램으로 변환하고, 병렬 구조인 FORALL을 스칼라화하여 포트란 77의 순차 DO 루프로 변환해야 한다. 본 논문에서는 병렬 구조의 시맨틱을 지닌 다중문장 FORALL 구조를 개선된 성능의 순차 DO 루프로 변환하는 스칼라화 알고리즘을 제안한다. 이를 위해 필요한 종속성 정보를 유지하는 수단으로 관계거리벡터를 정의하여 사용한다. 끝으로 제안된 알고리즘을 적용하여 생성된 코드와 기존 PARADIGM 컴파일러에 의해 생성된 코드의 성능을 비교 평가한다.

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