• Korean Business Review
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• v.11
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• pp.295-317
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• 1998

Environmental accounting identifies and measures environmental costs and provides them to interested parties of corporation. The purposes of this study are as follows: First, it investigates the method of measurement and the timing of recognition of environmental costs. Second, it suggests the method of disclosure of environmental costs. In order to accomplish these objectives, this study reviewed relevant literature and studies in advanced countries and Korea. The main results of this study can be summarized into four points: (1) environmental costs are classified into environmental pollution cost and environmental pollution prevention cost, by considering the sources of occurrence of, the functions of and the types of environmental costs. (2) the methods of measurement of environmental costs are various but they almost all subjective and arbitrary. So an accurate measurement of environmental cost is actually difficult. (3) According to the accrual basis, environmental costs are recognized respective to prior period adjustments, expenses or losses of the current period and the assets of the next period. (4) There are 3 methods of disclosure of environmental costs: an extension model of financial statements, a compromise model, and an original model. An extension model financial statements is easy to apply in business practice because it discloses environmental costs by adding accounts into the framework of a traditional accounting system or supplementary reports. This research can contribute to the establishment of accounting standards for environmental costs in Korea.

• Journal of the Korean Institute of Intelligent Systems
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• v.19 no.6
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• pp.828-833
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• 2009

WWW which is an applicable massive set of document on the Web is a thesaurus of various information for users. However, Search engines spend a lot of time to retrieve necessary information and to filter out unnecessary information for user. In this paper, we propose the EFAM(the Extended Fuzzy AHP Method) model to manage the Web resource efficiently, and to make a decision in the problem of specific domain definitely. The EFAM model is concerned with the emotion analysis based on the domain corpus information, and it composed with systematic common concept grids by the knowledge of multiple experts. Therefore, The proposed the EFAM model can extract the documents by considering on the emotion criteria in the semantic context that is extracted concept from the corpus of specific domain and confirms that our model provides more efficient decision-making through an experiment than the conventional methods such as AHP and Fuzzy AHP which describe as a hierarchical structure elements about decision-making based on the alternatives, evaluation criteria, subjective attribute weight and fuzzy relation between concept and object.

• The Journal of Korean Institute of Communications and Information Sciences
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• v.33 no.3B
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• pp.159-164
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• 2008

For increasing productivity of domestic IT industry, government and local agencies have some plans to establish industrial clusters to provide local firms with testbed, R&D center, and cooperative research project. The most difficult problem in this process is to decide the location of them by resonable methodology. In this paper, the subject is to find what the factors to be considered in locating facilities and industrial clusters invested by government are and how to decide efficiently. First, we look over some cases of other countries, and then find assessment items for locating. Finally we analyze these items and assessment model by the analytic Hierachy Process(AHP) and make conclusion, As a conclusion, we find the result that there are some differences between the object of govenmental policy and needs of industry. 'The base infrastructure for telecommunications environment' is more important to be considered by the firms than 'The local benefit of the public'

• JOURNAL OF ELECTRICAL WORLD
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• s.350
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• pp.98-101
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• 2006

에너지요금의 인상이 잇따르고 있는 가운데‘이란발 쇼크’로 국제유가가 최근 가파른 상승세다. 하루 석유생산량이 390만 배럴로 석유수출국기구(OPEC) 중 사우디아라비아에 이어 두 번째로 큰 산유국 이란. 이 나라의 핵 개발을 둘러싼 국제적인 갈등이 원유공급 감소로 이어질 것이란 우려 때문이다. 미국을 비롯한 EU, 중국, 러시아가 이란 핵의 안보리 회부에 합의한데 따른 시장급변 상황에서 초래됐다. 여기에다 OPEC 회원국들이 지난달 31일 오스트리아 빈에서 열린 정례회의에서 하루 2800만 배럴인 현행 산유량 수준을 고수하기로 합의한 데 따른 파급도 있다. 중동지역의 지정학적인 위기로 인한 수급불안 우려가 해소되지 않고 있는데다 특히 OPEC의 증산 여력이 소진된 상태라는 관측 때문에 유가불안이 고조되고 있는 것이다. 2월초 현재 3월 인도분 서부 텍사스산 원유인 WTI는 배럴당 70달러에 육박하고 있다. 영국 런던 원유시장의 북해산 브렌트유 역시 덩달아 오름세이다. 우리나라에서 주로 수입하고 있는 중동산 두바이유 역시 마찬가지이다. 브렌트나 두바이유도 배럴당 같은 60달러 선이다. 유가 강세는 지난해 가을 허리케인 카트리나의 미국 남동부 강타로 대다수 석유시설이 파괴돼 수급난이 초래돼 WTI 기준 배럴당 한때 80달러에 육박한 이래 하락세를 보이다 이번에 다시 가파른 오름세로 돌아선 것이다.전문가들은 이 같은 유가의 가파른 돌변상황을 심각하게 받아들이고 있다. 1980년 5월 WTI 기준 최고치인 94달러까지 치솟아 오일쇼크를 유발한 국제유가. 이 즈음을 정점으로 내림세로 돌아서 걸프전90~91)으로 반짝 배럴당 50달러에 머문 적이 있다. 이를 제외하곤 1986년부터 2004년까진 10~30달러 선에서 비교적 안정세를 보이다 이후 미국의 이라크 침공을 기점으로 급상승세를 타고 왔다. 지난해 최고 80달러에까지 육박한 국제유가는 하향안정세에서 배럴당 60달러 선에서 등락을 거듭하고 있다. 이 수준도 턱없이 높은 것이다. 이 같은 고유가의 파고가 최근 들어 더욱 심상치 않다는 게 전문가들의 공통된 시각이다. 이번에‘이란발 오일쇼크’가 급습하는 것이 아닌가 하는 우려감마저 갖고 있다. 세계경제 회복세에 발목을 잡을 수도 있다고 보고 있다.본지는 이 같은 고유가의 파고를 넘는 첩경으로 저소비·고효율 기기를 앞으로는 시리즈로 소개한다.

• School Mathematics
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• v.9 no.3
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• pp.397-408
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• 2007

This research intends to look into how mathematically gifted 6th graders (age12) who have not learned conditional probability before solve conditional probability problems. In this research, 9 conditional probability problems were given to 3 gifted students, and their problem solving approaches were analysed through the observation of their problem solving processes and interviews. The approaches the gifted students made in solving conditional probability problems were categorized, and characteristics revealed in their approaches were analysed. As a result of this research, the gifted students' problem solving approaches were classified into three categories and it was confirmed that their approaches depend on the context included in the problem.

• School Mathematics
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• v.18 no.3
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• pp.611-623
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• 2016

This study explored the problems of definitions and choices of terms and notations and proposed a few tasks for improvement of them included , , of high school mathematics based on 2009 revised mathematics curriculum and textbooks. We explored the problems on the features of the methods and contents of definitions of terms and notations in the viewpoint of the possibilities of difficulties on students' understanding, and proposed several criteria for choices of terms and notations in curriculum. And we proposed several tasks to improve the problems as follows: we need to implement much analyses and discussions on terms and notations and to open the results, to make the criteria for the examinations of mathematics textbooks in the viewpoint of therm and notation, to consider the differences of the methods of definitions among primary, middle, and high schools, and to consider the changes of terms and notations and the methods for introduction of them in textbooks.

• Journal of the Korean Institute of Gas
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• v.18 no.5
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• pp.12-19
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• 2014

To minimize the risk of corrosion on buried pipeline and to maximize the efficiency of cathodic protection, various indirect inspection techniques have been used for decades. In the United States, 49 CFR has regulated the external corrosion direct assessment for buried pipelines. In Korea, there is no provision for external corrosion direct assessment but there is only, according to the KGS Code, provision that if the survey of the defects of buried pipeline and the leakage test for the pipe were conducted, it is deemed to leakage inspection. We, therefore, have suggested external corrosion direct assessment method appropriate to domestic status through the survey of the regulations and standards of UK and the USA and the investigation of domestic situation on coating damage detection method. The proposed external corrosion direct evaluation method was used as the basis when introducing the precision safety diagnosis regulation for the medium-pressure pipe in Korea.

• Information Systems Review
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• v.17 no.3
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• pp.183-202
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• 2015

In recent years, various Social Network Service (SNS) is emerging as a new means of communication were enjoying a lot of popularity among consumers. Accordingly, an online word-of-mouth marketing through the SNS is prevalent. At this moment, the majority of companies selects the SNS used as resources of online word-of-mouth marketing on the assumption that the more a SNS is popular (followers or visitors based), the more it has an influence. In addition, the existing studies about the popularity or influence on the SNS were not distinguish them separately. The former researchers used popularity mixed with Influence. Therefore, this study, we have conducted a survey with people in their twentieswho use SNS most to do an empirical analysis of the relationship between popularity and Influence on the SNS. According to the results of this study, it has a weak correlation between popularity and Influence. So, it is necessary to distinguish between popularity and influence.

• Journal of the Korean Association of Geographic Information Studies
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• v.12 no.4
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• pp.74-83
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• 2009

In September 2008, the Korean government has legally pronounced criteria to designate the Impact Fee Zone on the basis of the population increase rate. Taking the Dongtan Newtown in Hwasung City as the case, the study tries a grid analysis method to figure out the cells that exceed the legal population increase rate criteria. The study then performs scenario analyses that try to envelope the cells into spatially contiguous groups based on their degrees of stepwise adjacency either by the cell buffer or the cell distance standards. By overlapping the selected cell groups over the actual land-use map for the vicinity, it is found that the selected areas reasonably coincide with the blocks of the high population density in the Newtown.

• Journal of Digital Convergence
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• v.16 no.11
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• pp.267-274
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• 2018

This study examines the effect of managerial ability on managers' opportunistic reporting discretion in recognizing the goodwill impairment losses after the adoption of K-IFRS. Cross-sectional regression results show that goodwill impairment losses are not recognized timely at the time of the goodwill impairment symptom, but rather managers make bad use of goodwill impairment losses as tools of income smoothing and big-bath. Managerial ability is not directly related to the recognition of goodwill impairment losses, but firms with more able managers recognize timely goodwill impairment losses when the symptom of goodwill impairment exists, and they use less income smoothing when the firms' expected pre-impairment earnings are abnormally high. This study is the first research to consider the relationship between managerial ability and manager' earnings management in goodwill impairment accounting.