• Korean Chemical Engineering Research
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• v.60 no.3
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• pp.334-346
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• 2022

There is a lack of knowledge and information on the understanding and application of the Process Safety Management (PSM) system, recognized as a major cause of industrial accidents in small-and medium-sized workplaces. Hence, it is necessary to prepare a protocol to secure the practical and continuous levels of implementation for PSM and eliminate human errors through tracking management. However, insufficient research has been conducted on this. Therefore, this study investigated and analyzed the various violations in the administrative measures, based on the regulations announced by the Ministry of Employment and Labor, in approximately 200 small-and medium-sized PSM workplaces with fewer than 300 employees across in korea. This study intended to contribute to the prevention of major industrial accidents by developing a facility maintenance web program that removed human errors in small-and medium-sized workplaces. The major results are summarized as follows. First, It accessed the web via a QR code on a smart device to check the equipment's specification search function, cause of failure, and photos for the convenience of accessing the program, which made it possible to make requests for the it inspection and maintenance in real time. Second, it linked the identification of the targets to be changed, risk assessment, worker training, and pre-operation inspection with the program, which allowed the administrator to track all the procedures from start to finish. Third, it made it possible to predict the life of the equipment and verify its reliability based on the data accumulated through the registration of the pictures for improvements, repairs, time required, cost, etc. after the work was completed. It is suggested that these research results will be helpful in the practical and systematic operation of small-and medium-sized PSM workplaces. In addition, it can be utilized in a useful manner for the development and dissemination of a facility maintenance web program when establishing future smart factories in small-and medium-sized PSM workplaces under the direction of the government.

• Journal of Teachers' Pension
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• v.3
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• pp.69-105
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• 2018

저출산과 고령화 이슈는 우리사회의 경제적 문제뿐만 아니라 공적연금의 재정지속가능성 여부와도 맞물려 있다. 실제로 우리나라 모든 공적연금은 사회보험역설(social insurance paradox)이 지속되기 힘든 새로운 도전에 직면하였다. 즉, 재정지속가능성은 제도 내적 연금개혁 혹은 제도 외적 재정지원이 없다면 항시적 수지불균형 상태가 누적될 것으로 예측된다. 이에 정부는 직접 고용과 관련된 공무원연금과 군인연금에 대해서만 연금충당부채를 산출하도록 규정하고 있다. 발생주의회계를 채택한 국제회계기준(종업원급여)을 참조하여 연금충당부채 산출을 위한 연금회계준칙(2011.8.3. 제정; 2011.1.1. 시행) 그리고 '연금회계 평가 및 공시 지침(2011.8.3. 고시 : 이하 편의상 연금회계지침이라 함)'을 신설하였다. 사학연금에 적용성 여부 논의에 앞서, 이들의 산출방법상의 문제점을 먼저 살펴보았다. 첫째, 공적연금은 공통적으로 세대 간 합의에 의해 운영되는 사회계약에 해당하므로 제도의 연속성을 전제로 한다. 하지만 연금회계준칙 및 지침은 제도의 청산을 전제로 현재 가입자(연금 미수령자, 연금 수령자)에 대해서 연금충당부채를 산출하는 폐쇄형측정(closed group valuation)을 채택하고 있다. 즉, 폐쇄형은 제도의 연속성 속성을 반영하고 있지 못하고 있어 기본 전제와 모순된다. 둘째, 공무원연금과 군인연금은 이미 기금 소진(최소한의 유동성기금만 보유함)이 되었고 정부의 보전금에 의해 수지 균형이 유지되는 순수부과방식 체계로 전환되었다. 따라서 연금충당부채는 해당 적립기금의 과소 여부를 판정하는 재정상태 기준 값에 해당하므로 기금소진이 진행된 현 상황에서는 산출의 목적, 필요성을 찾기가 힘들다. 부언하면, 제도 외적 재정지원(보전금)에 의한 수지균형방식이라면 발생주의회계보다는 현금주의회계가 회계의 목적적합성이 높다. 마지막으로 연금충당부채 산출에 있어 가장 민감한 할인율 설정 권한을 기재부장관에게 위임한 내용은 산출의 객관성, 일관성을 확보하기 힘들다고 판단된다. 이를 해소하기 위한 방안으로 본 연구에서는 5년마다 실시하고 있는 장기재정계산에서 예측된 명목 기금투자수익률을 연도별로 적용할 것을 권고하고 있다. 현행 정부회계기준을 사학연금제도에 그대로 적용하기에는 상당한 무리가 있다. 그 이유와 공시방안에 대해 살펴본다. 현재 사학연금은 기금소진 이슈로부터 상당부분 벗어나기 위해 2015년 연금개혁을 단행한 바가 있고 이를 통해 상당기간 부분적립방식 체계가 유지될 것이다. 물론 제도 외적 재정지원은 사학연금법 제53조의7에서 정부지원의 가능성만을 열어 놓은 상태이므로 미래기금소진의 가능성은 상존한다고 볼 수 있다. 먼 미래에는 순수부과방식 체계로 전환될 개연성이 높다. 이러한 재정의 양면성을 본 연구에서는 이중재정방식(dual financing system)이라고 한다. 이러한 속성을 고려하여 연금충당부채(연금채무라는 표현이 적합할 것으로 사료됨)를 산출하고 공시하여야 한다. 그 주요 연구 결과는 다음과 같이 요약된다. 먼저 현행 부분적립방식의 재정상태 검증을 위해 연금채무를 산정할 필요성이 있다. 이를 위해 본 연구에서는 기발생주의(예측단위방식 적용)에 근거한 폐쇄형 측정I(제도 종료를 전제로 현 가입자의 잠재연금채무(IPD) 산출에 초점을 둠) 그리고 미래발생주의(가입연령방식 적용)에 근거한 폐쇄형 측정II(추가적으로 현 가입자의 일정기간 급여 및 기여 발생 허용)을 제안하고 있다. 이를 통해 미적립채무의 규모 그리고 이를 해소하기 위한 상각부담률을 산출할 수 있다. 최종적으로 미래 가입자들까지 포함하고 기금소진 가능성까지 고려하는 개방형측정(open group valuation)을 다루고 있다. 단, 본 연구에서는 공무원연금처럼 기금부족분에 대해서 향후 정부보전금이 있다는 가정 하에 공시 방법을 제시하고 있다. 요약하면, 현행 사학연금제도는 현재와 미래의 재정 양면성을 모두 고려하여 연금채무 및 미적립채무를 공시하여야 한다. 부언하면, 현재 부분적립방식 재정상태를 반영하는 연금채무는 발생주의회계를 적용하고 미래에 도래할 순수부과방식 재정상태는 현금주의회계를 적용할 것을 최종 결론으로 도출하고 있다. 마지막으로 본 연구의 한계는 정부보전금의 가능성에 대한 법률적 해석과 병행하여 책임준비금 범위의 안정적 확대를 전제로 한 공시 논의 그리고 보전금의 책임한도 범위에 따른 공시 논의 등은 다루고 있지 않다는 점이다. 이러한 논의 사항은 향후 연구과제로 두고자 한다.

• Journal of Korean Home Economics Education Association
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• v.25 no.1
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• pp.95-118
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• 2013

The purpose of this study was to analyze the contents of housing related to characters, objectives, and contents of FCS curricular from the 1st to 2009 revised curriculum of secondary school. The data were downloaded from the NCIC homepage(http://www.ncic.re.kr/2012. 04. 08) from the 1st(1955. 08) to 2009 revised curriculum(2012. 03) of secondary school. After examining the characters and objectives of each curriculum, contents of housing was analyzed by units and context elements of middle and high school separately. The titles of the subject, the objectives, the instructions, the leaning spheres, weekly hours, grade and gender of candidates, the emphasis of the instruction, etc. have been changed through the curriculum revision. The 6th curriculum was the main period to open to both genders, the $7^{th}$ was the period to combine with technology, the 2007 version was to change the structure of contents of home economics, and the 2009 version switched technology home economics from mandatory to optional in high school. The character of the courses was presented at the 1st curriculum, but it was left out from the $2^{nd}$ to $5^{th}$ curriculum. From the $6^{th}$ curriculum, the characters were separately given to middle and high school. The character of housing area started to appear only in high school home economics from the $7^{th}$ curriculum. The course objectives were described in all curriculum of both middle and high school. This applies to housing area as well. The course objectives have been modified in order to reflect value changes due to social issues. During each curriculum, contents of housing continued to change in context, course load, and candidates. Reflection of housing trends and social needs were the main causes of the change. 2009 version emphasizes on eco-life and sense of community.

• Korean Journal of Heritage: History & Science
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• v.55 no.4
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• pp.212-240
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• 2022

This study is a multi-layered exploration of 「The Thirty-Six Scenery of Seongdeok Summer Mountain Resort(承德避暑山莊三十六景)」 (The 36th view of Kangxi) recited by Emperor Kangxi of China through literature study, ancient calligraphy diagrams, and field studies. The conclusion of tracing the landscape characteristics and implications contained in 「The 36th view of Kangxi」 through the analysis of the headword(標題語) and the interpretation of the Jeyeong poem(題詠詩) is as follows. 「The 36th view of Kangxi」 is an extension of the outer edge of the Eight Sceneries, and when compared to the existing Eight Sceneries peom and Eight Sceneries painting, it is found that the landscape is centered on the 'viewpoint' rather than the landscape object. In particular, it aimed to create a structured landscape centered on nine types of buildings represented by 'Jeon(殿)' and 'Jeong(亭)' was given. In particular, Yeouiju, located in Lake district, is a scenic country endowed with the character of a gardens in Garden, which is composed by collecting famous representative Chinese landscapes and landscapes of Sansu-si and Sanshu Painting. As a result of headword analysis to understand the characteristics of landscape components, 14 landscapes (38.9%) related to water elements and 13 landscapes(36.1%) related to mountain elements, the elements related to architecture and civil engineering were classified in the order of 3 cases(8.3%), and the elements related to the skylight were classified in the order of 2 cases(5.6%). However, in Jeyeong-si, the mention of landscape vocabulary for climate elements was overwhelming. In other words, in the poems of 「The 36th Scenery of Kangxi」, scenery vocabulary symbolizing 'coolness' such as 雲(cloud), 水(water), 泉(spring), 清(clear), 波(wave), 流(wave), 風(wind) and 無暑(without heat), etc. It is not a coincidence that it appears, and it is strongly attached to the sense of place of Summer Mountain Resort in Rehe(熱河). Among the 23 landscapes whose seasonal background was confirmed, the fact that the lower landscape is portrayed as the majority and the climate elements of the resort area are portrayed in three-dimensional and multi-dimensional ways are closely related to the period of enjoying the gardens of Kangxi, the main subject of the landscape. In addition, many animal and plant landscapes appearing in Jeyeong-si appear to be in the same context as the spatial attributes of not only recreation, but also contemplation and hunting. On the other hand, in Jeyeongsi, there are 33 wonders(91.7%) citing famous people and famous books through ancient poems, old stories, and ancient stories tends to be prominent. It is inferred that this was based on Kangxi's understanding and pride in traditional Chinese culture. In 「The 36th view of Kangxi」, not only a book-writing description of the feelings of being entrusted to the family sutras, but also the spirit of patriotism, love, self-discipline and respect for mother and filial piety are strongly implied. Ultimately, 「The 36th view of Kangxi」 shows the real scene of the resort, as well as the spiritual dimension, in a multi-faceted and three-dimensional way, and the spirit of an emperor based on the dignity of the royal family and the sentiments of a writer it deserves to be called a collection of imperial records that were intended to reveal.