• Title/Summary/Keyword: 보수기준개정

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활동정보회계시스템의 유연성

  • 신건권
    • Proceedings of the Korea Society for Industrial Systems Conference
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    • 1998.03a
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    • pp.199-203
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    • 1998
  • 활동정보회계시스템은 전통적인 복식부기시스템을 개선·보완하기 위해 도입된 것으로 사용자들이 쉽게 이용할 수 있고(user friendly), 직접 자사의 업종에 적합한 회계시스템을 구축할 수 있는 기본적인 툴(basic tool)를 제공해준다. 전통적으로 전산회계시스템은 개발에 막대한 비용이 투입될 뿐만 아니라 이미 개발된 시스템도 환경적인 요인이 변화되면 사용하기 어렵거나, 유지보수가 매우 어렵다는 단점을 가지고 있다. 그러나 활동정보회계시스템은 이러한 단점을 극복할 수 있도록 해준다. 예컨대 , 이 시스템은 회계상의 거래를 처리할 때 반드시 준수해야 하는 일반적으로 인정된 회계원칙인 기업회계기준이 개정되었다고 하더라도 큰 제약을 받지 않고 곧바로 시스템의 내용을 이용자들이 손쉽게 변경할 수 있도록 설계되어 있다. 본 논문에서는 활동정보회계시스템이 모든업종(영리단체와 비영리단체)에 적용될 수 있음을 제시하여 ,매우 유연성이 높은 시스템을 입증하고자 한다.

뉴스 포커스

  • Korea Association for Photonics Industry Development
    • Photonics industry news
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    • s.32
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    • pp.12-15
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    • 2006
  • 한국광산업진흥회 2005년도 제2차 이사회가 지난 11월 23일 서울 프라자호텔에서 14명의 이사가 참석한 가운데 개최되었다. 주요안건으로는 2005년도 사업추진실적 보고, 2005년도 제1회 추가경정예산(안), 2006년도 사업계획(안), 인사.복무 및 보수규정 중 일부 규정 개정(안), 회원의 가입 승인, 탈퇴.제명 및 회비부과기준(안) 등으로 44js 모두 원안대로 의결되었다. 진흥회는 이사회 개최결과 후속조치 계획으로 회원사 권역별 간담회 활성화 방안, 중국 장춘을 한.중 광산업 협력 파트너로 추가하는 방안, 광산업 제품별 표준화 추진 방안, 회원사간 공동으로 신규기술개발 아이템을 발굴하여 진흥회, 회원사가 공동출자 형식으로 하는 자회사를 설립하는 방안, 진흥회가 회원사를 주도할 수 있도록 우수인력을 확충하는 방안, 회원사를 분야별로 분류하여 분야별 협력가능 회원사간 협력네트웍을 구축하는 방안, S/W업체의 회원사 추가 확보 방안 등을 수립 추진해 나가기로 했다.

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A Study on the Changing Factors in Cost Estimate Standard for Reinforced Concrete Structure Maintenance (철근콘크리트 구조물 유지보수 공사비산정기준 개정요인에 관한 연구)

  • Song, Tae-Seok;An, Bang-Yul
    • Proceedings of the Korean Institute of Building Construction Conference
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    • 2021.05a
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    • pp.315-316
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    • 2021
  • The proportion of maintenance work has been increasing due to the recent aging of the infrastructure, but the standardized construction cost estimation standards are insufficient for this. In particular, reinforced concrete structures are being applied to many structures such as buildings and bridges, and various construction methods for maintenance of reinforced concrete structures are being developed and applied. In this study, we surveyed about the current status of the construction method for the maintenance work of reinforced concrete structures and analyze the factors of the revision of the construction cost estimate standard for the reinforced concrete structure maintenance.

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A Development of Condition Evaluation Standard Considering Structural Characteristic for Members of LNG Outer Storage Tanks (LNG 외조 저장탱크의 구조적 특성을 고려한 상태평가 기준 개발)

  • Choi, Kyoung-Jae;Seo, Chang-Joo;Kim, Young-Gu;Jo, Young-Do;Kim, Jung-Hoon
    • Journal of the Korean Institute of Gas
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    • v.21 no.5
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    • pp.64-69
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    • 2017
  • South Korea is the world's second-largest importer of LNG and possess about 70 tanks which are in operation by 2017. Thirty years as the design warranty period have exceeded since LNG storage tanks as the core facility of LNG industry were constructed in 1986. The LNG storage tank is under precision safety diagnosis from 2014 due to urban gas business act amendment. There is no criteria of condition evaluation for outer tank of LNG storage tank at the time of precision safety diagnosis. Through analysis of structural characteristic of LNG storage tank and civil structure condition evaluation standards, the criteria of condition evaluation for main members was developed. The criteria of objective condition evaluation can improve safety and reliability of LNG storage tank and suggest matenance criteria.

Investment Prioritization Method for Steep Slope Retaining Wall Considering the Disaster Risk and the Repair and Reinforcement Cost (재해위험도와 보수보강비용을 고려한 급경사지 옹벽의 투자 우선순위 결정방법 연구)

  • Choi, Jae-Soon;Shin, Yean-Ju;Baek, Woo-Hyun
    • Journal of the Korean Geotechnical Society
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    • v.38 no.12
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    • pp.79-89
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    • 2022
  • Every summer in our country, an accident occurs, in which the retaining wall on a steep slope collapses due to torrential rain. According to the data on the results of steep slope risk assessment in 2019, over 780 retaining walls are below grade C; therefore, preparing for countermeasures is urgent. However, due to the limited budget for the repair and reinforcement of these retaining walls, it is necessary to discuss the investment prioritization. In this study, a prioritization method was proposed at the network and project levels along with the review of the revised criteria of disaster risk assessment in the steep slope retaining wall, and an application research in the network level was conducted for six retaining walls. Moreover, it is proposed that the priority index was determined by using the actual cost for repair and reinforcement in determination of the project level prioritization.

A Study of Calculating Audit Fee According to the Number of Input Auditors and Audit Input Times: Focusing on the Companies of 100 Billion KRW Assets (회계감사 등급별 투입인원 및 투입시간 산출에 따른 감사보수산정 연구 -자산규모 천억원 기업을 중심으로-)

  • Mun, Tae-Hyoung
    • Management & Information Systems Review
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    • v.35 no.3
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    • pp.231-247
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    • 2016
  • This study, according to the amendment of the Act on External Audit, on the basis of the number of input auditors, the content of auditing, and audit times as additional informations, calculates the average of the samples listed companies with assets of one hundred billion KRW. However, since the actual number of the subject corporations of which asset is 100 billion KRW is small, it is difficult to extract data with reference to this asset size. Therefore, the samples were extended to 50 corporations of which asset is 10% less than 100 billion KRW and other 50 more corporations of which asset is 10% more than 100 billion KRW. As a result, a total of 100 corporations were included as samples. To calculate the average of the audit times, a t-test was performed between the two groups. The result of the t-test showed that there is not a significant difference between the two groups. According to the analytical results of the t-test, the average of the number of input auditors and the average of audit times were calculated with respect to all the 100 samples. A further analysis showed that the average of audit content in the present study was compared with the estimated values in the study of Mun (2016). Although the results of this study may not be the optimal number, they may be used as a fundamental index which may be compared with the audit times and the audit fees in the current audit market where there is not an available reference. In addition, the amendment of the Act on External Audit may enhance the independence of auditors and the transparency of accounting system when compared with the previous system where only the total audit times were disclosed.

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The Improvement Plan on Unifying from Law and Regulations Related to Radiation (방사선관계법 개정 시 용어 적용에 관한 개선 방안)

  • Jeong, Dong-Kyong;Lee, Jong-Back;Park, Myeong-Hwan
    • The Journal of Korean Society for Radiation Therapy
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    • v.18 no.1
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    • pp.7-12
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    • 2006
  • Purpose: This is for the purpose to help the bill related to technologists be systematic and unitary by carefully analyzing a legislation, an enforcement ordinance, and enforcement regulations in the connection with the radiological worker and the radiation workers from the law and regulations related to technologists. Materials and Methods: Concerning technologists, a legislation, an enforcement ordinance, and enforcement regulations for a sort of medical technician, regarding the radiological worker, the rules of diagnosis radiation equipment safety management, and concerning the radiation workers, atomic energy law, an enforcement ordinance and enforcement regulations were gathered, compared with one another, and analyzed. Results: Among technologists, in the case of working in the department of diagnosis radiation, the title 'Radiological Worker' is used by the Medical Service Law, and in the case of working in the department of radiation tumors or the one of nucleus medicine, the title 'Radiation Workers' is used by the Atomic Energy Law. Conclusion: Besides the technical term that is used by characteristic tasks, unification of the terms that can be used in common is necessary for sure. And when a legislation, an enforcement ordinance, enforcement regulations, and notification, things like that in the radiation field are amended, certainly they should be done by mutual agreement through negotiation between the organization related to radiation and the governmental organization.

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Parameter Study for the Application of Ultra Thin Polymer Concrete Pavement (초박층 폴리머콘크리트 포장적용을 위한 매개변수 해석)

  • Yoon, Sang il;Jang, Yong joon;Choi, Jinwoong;Hong, Sungnam;Park, Sun-Kyu
    • Journal of the Korea institute for structural maintenance and inspection
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    • v.19 no.6
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    • pp.46-54
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    • 2015
  • Base on Korean design code, previous design code had not considered the effect of pavement on the orthotropic steel deck, however recent design code (Limit State Design Method, 2012) allowed to consider the effect of pavement on the orthotropic steel deck, and efforts to apply the stiffness of pavement to the deck continue. Meanwhile, research on the effect of ultra thin bridge deck overlay on the orthotropic steel deck is inadequate, previous study was limited in about fatigue stress and performance between pavement layer and the orthotropic steel deck. In this study, according to changing of pavement layer stiffness application, pavement materials, pavement thickness and steel deck thickness, analysis of deflection. In addition to base on this result, consider effectiveness of ultra-thin pavement stiffness application on the orthotropic steel deck.

Determining Major Items of Scheduled Maintenance for Apartment through Case Data: Focused on Improving the Establishment Standard for Long-term Repair Program (사례 데이터 분석을 통한 공동주택 계획수선 주요 항목 도출: 법령 상의 장기수선계획 수립기준 현실화를 중심으로)

  • Song, Sanghoon;Lee, Seok-Je;Park, Seong-Sik
    • Land and Housing Review
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    • v.7 no.1
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    • pp.43-51
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    • 2016
  • The long-term repair program is significant as the execution standard for apartment in repair construction, and provides the basis for effective facility management through appropriation reserve and preventive maintenance. Considering its importance, the government legislates the items, cycle, and ratio for long-term repair. However, the frequent changes, controversies on repair, and difficulties in using appropriation reserve are caused as the items have not been revised on time reflecting up-to-date construction technologies. In order to resolve these problems, it is required to improve the standard by evaluating the appropriateness of repair items throughout the analysis of actual conditions. This study aims to suggest the revision plan for the criteria with the major items based on the status identified by the actual long-term repair programs and historical repair construction data. To do this, the adoption ratios of items to program are reviewed by collecting the real cases of the long-term repair programs. Developing improvement plan was approached in two ways such as "exclusion method" deleting minimum unnecessary items and "selection method" sorting out items with high adoption ratio and evidence of repair in a positive manner. Aa a result, the major items were identified as 118 items and 73 items by exclusion method and selection method respectively from the current 147 items. The outcomes of this study are expected to contribute enhancing the practicality of the standard in that the regulation for long-term repair program should periodically reflect the status of currently applied construction methods and materials.

Real-time Underground Facility Map Production Using Drones (드론을 이용한 실시간 지하시설물도 작성)

  • NO, Hong-Suk;BAEK, Tae-Kyung
    • Journal of the Korean Association of Geographic Information Studies
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    • v.20 no.4
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    • pp.39-54
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    • 2017
  • Between 1998 and 2010, the computerization of underground facilities was completed in 84 cities. Since 2011, new pipelines have been laid or existing pipelines have been maintained, renovated, and renewed. To measure the exact location and depth of the exposure pipe, a map of underground facilities was created before filling the ground. This method is based on the time when the underground facilities of the National Geographic Information Institute Regulation No. 134 of the National Geographic Information Office revised in 2010 were drafted. The process of the drone taking the video is based on a theoretical basis of ground control points. The method works by removing all ground control points located outside of the error range and re-processing it for calculating the best result. Furthermore, using a drone-based spontaneous measuring method allows workers to obtain a high accuracy underground facilities map in error bound. The proposed method could be used as a new way to standardize the processing.