• Title/Summary/Keyword: 총인원

Search Result 169, Processing Time 0.035 seconds

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
    • /
    • v.35 no.3
    • /
    • pp.231-247
    • /
    • 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.

  • PDF

Factor Estimation For Food Wastes Collection Using GIS (GIS를 활용한 단독주택지역의 음식물쓰레기 수거요소 분석연구)

  • Yoo, Kee-Young;Kim, Boo-kyum
    • Journal of the Korea Organic Resources Recycling Association
    • /
    • v.10 no.3
    • /
    • pp.92-97
    • /
    • 2002
  • This study is to analyze collection factor of food wastes using GIS. For calculation of collection crews and equipment, It was measured velocity(43m/min), moving coefficient(1.9), moving distance(17,200/day), collection rate(0.313kg/day) on the basis of S2Dong. Moving coefficient was able to analyze straight distance of S2Dong using GIS and other areas were also applied to analyze straight distance of each area using same method. At N autonomous district, 10 persons of collection crews were necessary, but collection of food wastes by four forces resulted to be 11 persons of crews necessary. 7 vehicles were necessary, but 8 vehicles were needed by same reason.

  • PDF

A Statistical Study on Doorway Flow-time for Designing Doors of Ui LRT (우이-신설 경전철 출입문 설계를 위한 승하차시간 분석 연구)

  • Oh, Suk-Mun;Jang, Hyeon-Mog;Shin, Han-Chul
    • Journal of the Korean Society for Railway
    • /
    • v.16 no.2
    • /
    • pp.144-150
    • /
    • 2013
  • This paper presents an analysis of door design for the Ui LRT based on experiments to predict doorway flow-time and their analyses results. A similar railway vehicle (from Gimhae LRT) and operational conditions are utilized to assess the doorway flow-time through repetitive experiments. Design of the experiments consists of four scenarios, and the experiments are repeated 39 times in total. We use the results of the experiments to verify the design of doors of Ui LRT (e.g. the required number of doors and their width). Various statistical analyses are carried out for the flow-time with respect to the number of boarding/alighting passengers. We make three category levels of boarding/alighting passengers, and analyze the mean and variance for each category, and then carry out One-Way ANOVA to analyze how the number of boarding/alighting and onboard passengers impact flow-time. The results of this paper can be used for making decisions about doors of the LRT vehicle.

영국의 방위산업을 선도하는 BAe사

  • Jo, Geon-Hyeon
    • Defense and Technology
    • /
    • no.11 s.129
    • /
    • pp.52-59
    • /
    • 1989
  • BAe사는 영국유수의 수출품제작회사로서 세계에서 손꼽히는 대규모 방산업체 가운데 하나이다. 이 회사는 군용 및 민간용 항공기, 유도무기, 방어용 장비, 우주시스템등 어느나라 보다도 더 많은 종류의 제품을 설계 및 제작하고 있다. 또한 자동차, 병기, 건설 및 전자산업에도 진출하여 세계 1백50개국에 고객을 확보하고 있고, 총 작업인원이 13만명을 상회하고 있다. 이 회사는 최근 고객에 대한 요구를 충족시키기 위해 전문성을 갖도록 독립적으로 회사를 재구성하였다. 방산분야를 볼 때 새로 통합된 조직은 영국 우주항공방산회사로서 3개회사(군용기회사, 동력학회사, 로얄병기회사 등)를 통해 광범위하고 복잡한 군사자원들을 결합시키고 있다

  • PDF

ICME-10에서의 영재교육

  • Park, Hye-Suk
    • Communications of Mathematical Education
    • /
    • v.18 no.3 s.20
    • /
    • pp.163-170
    • /
    • 2004
  • 덴마크의 코펜하겐에서 지난 7월 4일부터 11일까지 열린 ICME-10에서는 전체강연과 정규강연 외에 29개의 주제연구에 따른 논문발표 등이 있었다. 29개의 주제연구 중에는 영재교육을 주제로 한 분과가 있었는데, 이때 발표된 논문은 미국 5편, 이스라엘, 불가리아, 한국 각 4편, 일본 3편을 포함하여 그리스, 러시아, 노르웨이, 브라질, 캐나다, 라트비아 등 18개국에서 총 36편이 발표되었고, 발표에 참여한 인원은 공동연구자를 포함하여 50여명에 이른다. 본고에서는 이러한 논문들을 살펴보아 최근의 영재교육의 동향을 살펴보고자 한다.

  • PDF

Personal Health Records based Obesity Adolescent Management (청소년 비만 관리를 위한 개인보건기록(PHR) 인식도 조사)

  • Rhee, H.S.;Kim, E.Y.
    • Proceedings of the KAIS Fall Conference
    • /
    • 2009.05a
    • /
    • pp.219-221
    • /
    • 2009
  • 청소년 비만관리를 좀더 효율적으로 할 수 있는 방안의 하나로 개개인의 비만관리는 물론 건강관리를 위한 Personal Health Record를 제시코자 한다. 연구 참여한 총인원은 267명이었으나 7명의 설문은 응답이 불성실하여 제외한 총 260명의 데이터를 사용하였다. 비만 관리에 PHR을 활용한다는 응답이 남성은 108명으로 가장 높게 응답한 반면, 여성은 PHR을 활용한다는 응답이 28명으로 "보통"이라고 응답한 29보다 낮게 나타났다. PHR 활용을 보통이라고 대답한 그룹은 일반적인 데모그라픽 요인만 분석한 결과 신장과 체중에서 PHR을 사용하지 않거나, 사용하겠다고 답한 그룹보다 체격이 작은 경향을 나타났다. BMI도 PHR활용도가 보통이라고 한 그룹이 평균 21로 사용하지 않겠다는 그룹 평균 22, 사용하겠다는 그룹 22 보다 낮게 나타났다. 충분한 PHR에 관한 사전 인식도 및 의견 조사를 통해 의료서비스 공급자와 소비자 모두의 요구 사항을 수렴하고 각국 현실에 적합한 맞춤형 PHR system을 개발하고 효율적으로 정착시킬 수 있을 것이다.

  • PDF

A Production Planning System for Assembly Process of Offshore Structure Modules (해양구조물의 모듈조립공정을 위한 생산계획법)

  • Jeong-Je Kim;So-Heum Park
    • Journal of the Society of Naval Architects of Korea
    • /
    • v.29 no.1
    • /
    • pp.173-190
    • /
    • 1992
  • Considerable number of offshore platforms have been built in Korean shipyards ever since 1976. Unlike for the cases of building ships, however, negligible efforts have been made to establish planning methodology for building onshore platforms. Severe congestion has been shown in the processes of assemblying modules of platforms. The module which is the upper part of a platform is a steel structure accommodating various types of outfittings and machinaries. The production planned without proper consideration on allocating work loads by trade used to show severe interferences among trades of workers and resulted in delayed completion. In this paper, a method of planning module assembly in consideration of leveling work loads by trade is discussed. A system of planning has been formulated and tested on a exampled case of producing a mix of 72 modules. The test showed a possibility of saving 31% of manpower and trimming 11% of through put time.

  • PDF

KORSTIC 5개년 사업계획 수립

  • Korean Federation of Science and Technology Societies
    • The Science & Technology
    • /
    • v.8 no.3 s.70
    • /
    • pp.25-26
    • /
    • 1975
  • 한국과학기술정보센터(KORSTIC, 소장 김두홍)는 1980년대 후반에 완전한 자립운영을 실현하기 위한 단계적 시도로 제 1 차 5개년사업계획(1976~1980)을 수립하였다. KORSTIC은 1962년 1월 유네스코 한국위원회에서 출발했고 1964년에는 문교부 산하 사단법인으로 발족되었다. 그후 1967년에 과학기술처 산하로 이관되었으며 재단법인으로 개편하게 되었다. 1969년 한국과학기술 정보센터 육성법의 제정공포로 현 청사(건평 1,548평)에 입사, 정보자료 입수와 자료장비를 갖추면서 1974년 7만여건의 정보자료를 제공해 오고 있다고 한다. KORSTIC 5개년 사업계획의 대요를 살펴보면 ①본 센터 특유의 정보 서어비스ㆍ패턴의 정립, ②대규모 데이터ㆍ뱅크의 설치ㆍ운영 및 ③장비, 자료, 인원확충과 청사증축 등 3대 실천과제를 설정하고 있다. 이 사업이 끝나는 80년대에는 현재의 KORSTIC의 예산상 자립도 20%를 50%선까지 끌어올린 수 있게 되며, 더 나아가 이를 기초한 사업의 계속적인 확장으로 1988년에는 100% 자립하고, 1989년부터는 적자운영을 할 수 있게 한다는 것이다. 이와 같은 계획이 성공적으로 완수되며 본 센터는 그 규모나 서어비스 내용에 있어 선진국 수준까지는 미치니 못할 것이나 개발도상국의 정보 센터로서는 좋은 표본이 될 수 있을 것 같다. 따라서, 직원훈련이나 장비확보 등에 있어서 특정국가나 UN 기구 등의 원조를 받는 수원기관의 입장을 탈피하고 개발도상국들을 지원하는 원조제공기관으로 성장하게 될 것이라 한다. 동 5개년 사업기간중에 추진될 3가지 주요 사업을 그 내용별로 살펴보면 다음과 같다.

  • PDF

Estimation of water unit factor and water demand of educational institutions (학교 용수 원단위 산정 및 용수 사용량 추정 방법에 관한 연구)

  • Kim, Tae-young;Huh, Dong;Park, Heekyung
    • Journal of Korean Society of Water and Wastewater
    • /
    • v.23 no.4
    • /
    • pp.481-489
    • /
    • 2009
  • The objective of this research is to provide more reliable and accurate unit factor of water amount by investigating of informations related to various educational institutions such as elementary, middle, high schools and university. In order to estimate the water demand of educational institutions, first of all, the informations such as building area, site area, total school population, and water amount of various educational institutions are investigated to estimate the water unit factor. In this research, we used the total population of students and teachers to estimate the water demand of educational institutions. The results of unit factors of this research are as follows: 1) The elementary school is $0.027983m^3/person{\cdot}day$, 2) middle school: $0.024106m^3/person{\cdot}day$, 3) high school: $0.041415m^3/person{\cdot}day$, 4) specialized high school (science high school and foreign language high school): $0.156938m^3/person{\cdot}day$ and 5) university: $0.033766m^3/person{\cdot}day$. Finally, these water amounts calculated by unit factors were compared with real water amount of educational institutions.

Safety Accidents and Physical Fatigue of School Foodservice Employees (학교급식 조리종사원의 안전사고 실태 및 신체적 피로도 분석)

  • Cho, Yeon-Jung;Kim, Hyun-Ah
    • Journal of the Korean Society of Food Science and Nutrition
    • /
    • v.42 no.9
    • /
    • pp.1482-1491
    • /
    • 2013
  • The purpose of this study was to investigate the safety accidents and physical fatigues of school foodservice employees. Out of 300 questionnaires distributed from December 1~20, 2011, 276 responded. After excluding 54 incomplete questionnaires, 222 (usage rate: 74%) were examined in the final analysis. First, our results showed that in terms of safety accidents, most received bruises (92.8%), followed by burns (73.0%), cuts and lacerated wounds (69.4%), sprains (47.7%), falls (42.8%), fractures/dislocations (31.5%) and electric shock (2.7%). Second, we found that the average degree of physical fatigue of school foodservice employees was 3.65 based on the 5-point Likert scale. Specifically, pain in the arms and wrist was rated the highest, at 4.18. Third, results showed that the factors affecting physical fatigue were 'class of school' (P<0.05), 'frequency of meal serving per day' (P<0.05), 'no. of meals served per day' (P<0.001), 'no. of meals per employee' (P<0.05) and 'warm-up exercise before starting work' (P<0.05). This means that foodservice employees serving middle schools, serving meals three times per day, serving more than 1,000 meals per day, and serving more than 111 meals per employee perceive higher levels of physical fatigue. In addition, the physical fatigue of those who perform warm-up exercises before starting work was significantly lower than those who do not perform warm-up exercises before work (P<0.05). In conclusion, the frequently occurring major safety accidents of school foodservice employees were bruises and burns. An increase in workload also leads to the increasing physical fatigue of school foodservice employees. Thus, to lower the physical fatigue of school foodservice employees, school foodservice employees should be encouraged to perform warm-up exercises before staring work and new staffing guidelines for school foodservice employees should be developed.