• 한국벤처창업학회:학술대회논문집
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• 2020.11a
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• pp.103-108
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• 2020

본 연구는 미청구공사의 테마감리 지정으로 인해 해당 기업의 보수주의 성향이 증가하였는지 검증한다. 미청구공사에 대한 테마감리 대상지정 배경은 공사 진행률 과대산정 및 평가의 적정성 문제로 회계적 의혹의 적정성에서부터 출발하였다. 미청구공사 금액 계산 시 밀접하게 연관되는 공사진행률은 경영자의 재량적 판단이 반영될 수 있다. 만약 경영자가 이익을 상향할 목적으로 진행률을 부풀린다면 미청구공사가 과다하게 인식되는 문제가 발생한다. 이러한 문제점은 2013년 일부 건설업계의 어닝쇼크를 비롯하여 수주산업에서의 회계부실 문제가 사회적으로 큰 이슈가 되었다. 특히 조선업과 건설업의 잇달은 부실과 함께 미청구공사와 관련된 회계 불투명성이 크게 드러나는 등 회계자료에 대한 불신이 증가되었다. 이로 인해 미청구공사 과대계상 이슈는 금융감독원의 테마감리 대상으로 지정되었다. 본 연구의 실증분석 방법은 2012년부터 2017년까지 Basu(1997)의 보수주의 측정 모형을 이용하여 미청구공사 금액을 반영하기 전과 후를 비교하여 동 기업의 보수주의 회계처리에 미치는 영향을 분석하였다. 중요분석 결과로는 테마감리 지정 이후에 미청구공사에 대한 보수적 회계처리가 유의하게 증가되었다. 이를 통해 테마감리 지정 목적인 미청구공사금액의 과대계상 금지와 공시 강화라는 측면에서 그 실효성을 확인하였다.

• Environmental and Resource Economics Review
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• v.19 no.4
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• pp.829-852
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• 2010

The investment in Clean Development Mechanism (CDM) projects is increasing rapidly as the first implementation period began in 2008. This paper examines on the optimal level of primary Certified Emission Reduction (CER) price, subsidiary original projects investment cost and expected issues CER per year, using UNFCCC CDM Project Design Document (PDD) data. Real option model is developed to incorporate a case where the investment is irreversible and underlying asset price is uncertainty. This study employs Real option approach which allow the optimal level regard as economic feasibility of CER price has analyzed with NPV (Net Present Value) and Black-Scholes call option(Real option) value. Finally, CER supply curve and price elasticity of supply are estimated.

• Journal of the Korean Society of Marine Environment & Safety
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• v.22 no.6
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• pp.647-653
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• 2016

There are no ex-port evaluations for the propriety and efficiency of AtoNs considering risk elements and environmental changes after the opening of a port. It is necessary to develop objective indicators and evaluation models to fill this gap. This study establishes an efficiency analysis model for Aids to Navigation (ANEffic) focusing on manned lighthouse, which include 20 function indices. After running a function assessment, an Analytic Hierarchy Process (AHP) and Likert scale are used to address port operations, national policies and expert opinions. As the result of the assessment, Yeongdo, Gageodo, Geomundo and Jukbyun Lighthouses are highly regarded in the propriety and efficiency of AtoN. And Uleungdo, Gasado, Songdaemal and Ulgi Lighthouses need to review detailed evaluations. The ANEffic developed should be utilized as basic tool to collect data for efficient management and to re-arrange the policy decisions regarding AtoNs as appropriate.

• Journal of the Korean Society of Marine Environment & Safety
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• v.27 no.2
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• pp.247-255
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• 2021

The Ulsan anchorage has not secured a sufficient area than the anchorage demand, and the criteria for objective evaluation are not clearly defined. In this study, a general formula to solve the problems of the current anchorage density and occupancy concept was derived, and new adequacy evaluation criteria were proposed. The proposed criteria were applied to the Ulsan E anchorage to evaluate the suitability of the anchorage. The anchorage density and occupancy of the E1 anchorage were 129 % and 122 %, respectively, showing that both evaluation techniques exceeded 100 %, requiring anchorage expansion according to the evaluation criteria. A plan to expand the anchorage was reviewed considering the traffic pattern and the distance from the pilot boarding point. Therefore, a plan to open 35˚ on a sector at the end of the Ulsan No. 1 fairway was developed, and its suitability was verified. Base on the verification results, there was a part of the overlap between the extended area and the traffic track on the south of the E3 anchorage, but the possibility of affecting the marine traffic was minimal. In addition, it was confirmed that anchorage adequacy was achieved.

• Proceedings of the Korea Water Resources Association Conference
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• 2020.06a
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• pp.260-260
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• 2020

본 연구에서는 섬진강 유역에 고시된 하천유지유량의 적정성을 평가하고 하천유지유량이 고시되지 않은 하류 유량상황을 분석하여 물관리의 적정성과 향후 방향성에 대해 논하였다. 섬진강은 본류구간은 2006년 하천유지유량이 고시되었으며, 지류구간에는 2015년에 하천유지유량이 고시되었다. 그러나 섬진강 유역은 고시된 하천유지유량이 다른 수계에 비해 적으며, 상류와 하류의 물 이용에 의한 유량 변동이 큰 특성이 있다. 또한 섬진강은 하구에 하굿둑이 없는 하천으로 하류의 상당 구간에서 조석간만의 차이에 의한 수위와 염분의 변화가 있는 하천이다. 바다의 영향을 받으므로 하류에 순수한 하천유량을 평가하기 위해 하동2지점 유량에 대한 예측과 검증을 수행하였고 다양한 통계특성을 분석하여 유량변동의 양상을 파악하였다. 이를 바탕으로 섬진강 수계 및 하구물관리의 방향성을 제언하고자 한다.

• Journal of Korean Society for Geospatial Information Science
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• v.15 no.2 s.40
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• pp.25-31
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• 2007

The recent frequent heavy rainfall has caused an increased in soil erosion and the soil drain which drained soil has caused decreased in channel radius and environmental problems by turbidity. In this study, the optimum size of the sediment basin was tested with soil erosion estimated from the Universal Soil Loss Equation (USLE) in the basin using by GIS data. The results show that the estimated soil erosion and the designed soil deposit are $72.1\;m^3$ and $85.0\;m^3$ respectively and the size of sediment basin is proper. In this study the water depth was calculated from the Hec-Ras model to test the stability of the bank and to prove submersion of the inside fields from stream overflow.

• Journal of Digital Convergence
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• v.14 no.6
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• pp.325-333
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• 2016

This study was conducted to provide the base line for the use of prophylactic antibiotics and the standard of antibiotic use and the evaluation based on analysis of current use, quality assessment and periodic changes of prophylactic antibiotics in a university hospital. We chose the year 2008, 2009, 2010, 2012, and 2014 as the study periods since the primary evaluation on the first year of implementation in 2007. For this study, healthcare benefit quality assessment data from the Health Insurance Review and Assessment Service was used. We analyzed the differences each year of treatment period; one category for initial treatment timing, three categories for selecting antibiotics, and two categories for the length of treatment from multiple evaluation indices of gastric surgeries, colorectal surgeries, and cholecystectomy. The analysis revealed the followings: Regarding length of antibiotics treatment, total days of treatment decreased down to 1.5, 1.5, and 0.6 days in the year 2014, from 13.5, 12.8, and 6.9 days in the year 2007, for gastric surgeries, colorectal surgeries, and cholecystectomy. Based on these outcomes, the efforts to devise efficient delivery and distribution of the recommendations or indices which medical staff could adhere for quality improvement of the prophylactic antibiotics would be necessary. Also implementing monitoring system to help the hospitals to acknowledge their own faults may be helpful.

• Proceedings of the Korean Society for Agricultural Machinery Conference
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• 2003.02a
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• pp.171-176
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• 2003

육계사의 대형화에 따른 최적환경조성의 중요성이 대두되고 있어서, 이에 따른 적합한 시설환경이 더욱 요구되고 있으나 적정환기가 이루어지지 않아 육계의 생산성 향상에 어려움이 많이 있다. 국내 대형육계사내 최적환경제어를 위한 주요환경변수의 기초자료가 매우 부족한 실정이다. 최 등(1999)은 육계사의 대표적인 여러 계사구조에서 온도, 습도, 유해가스농도 및 육계의 체중, SDS 발생율 및 폐사율, 도체이상 발생율 등을 조사하였다 황보 등(2002)은 3(W)$\times$5(L)$\times$3(H)의 무창계사에서 환경요소 중에 온도, 습도, 공기유속을 분석하여 환경효율을 조사하였다. 대부분의 관련연구들의 자료로는 계사내 환경 균일성, 적정성, 안정성 등을 효과적으로 분석하는 것이 어려웠다. (중략)

• The Journal of Sustainable Design and Educational Environment Research
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• v.15 no.1
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• pp.40-48
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• 2016

School appropriate scale refers to the size of the school to minimize students' educational deficits and ensure an appropriate level of students, the number of classes, class size, etc., and maximize educational effects. Difficult set of absolute standards appropriate scale school, contemporary social situations and educational effects, and seek a comprehensive and reasonable direction, considering this is required. School appropriate scale it is preferable to consider the effect of conditions in areas such as education, curriculum, but it is common to set the range in terms of school operational effectiveness, and efficiency of education funding, school environment. So the concept of the appropriate scale including the school's status changes associated with school size, is seeking a new direction is needed so that the school environment, etc. are considered.

• Korean Chemical Engineering Research
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• v.55 no.3
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• pp.409-418
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• 2017

In preparation of self-repairing polymer-modified waterproofing asphalt-montmorillonite (MMT) composite, silylation-modification characteristics of cation ($Na^+$) exchanged K-10 (Na-MMT-K) using 3-aminopropyltriethoxysilane (APS) were studied and the optimal conditions of its silylation-modification process were proposed by use of the results of instrumental analysis, including FTIR, XRD, NMR and TGA, on silylation-modified Na-MMT-K (S-Na-MMT-K) under various conditions. According to FTIR analysis on S-Na-MMT-K, its peak-strengths of Si-O, -$NH_2$, -$CH_2$- and -OH, correlated with APS silylation-modification reaction, were compared each other. As a result, its optimal conditions including APS-MMT reacting period, APS-stirring period prior to APS-MMT reaction, APS concentration and reaction temperature were turned out to be 2~3 h, 20 min, 7.5 w/v% and $50^{\circ}C$, respectively. In addition, the optimal conditions induced from the results of TGA were also nearly consistent to those according to the results of FTIR analyses. These optimal conditions were turned out to be almost consistent to those drawn according to a criterion from XRD results suggested previously by Lee et al., by which the criterion was validated.