• 월간 기계설비
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• s.272
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• pp.67-75
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• 2013

대한설비건설협회는 지난 2월 21일 설비건설회관 대회의실에서 제48회 정기총회를 개최하고 2013회계연도 사업계획을 수립했다. 2013년도 사업추진의 기본방향은 ▲설비건설의 원도급시장 진출 확대 ▲회원사의 하도급 환경개선 추진, ▲기계설비 미래 발전을 위한 기계설비기준법 추진 및 녹색건축물조성지원법을 통한 기계설비 위상강화 방안 등이며 이밖에 회원사의 적정공사비 확보 및 정부 위탁업무의 공정하고 신속한 처리 등에 역점을 두고 있다.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.7 no.6
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• pp.1364-1370
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• 2006

Recently, Adopting Accounting Information Systems(AIS) has spread rapidly for efficient and rational making decision in the business organization. There are many types of AIS. These are from simple package to integrated packages which are including HR, Product, Sales and Distribute. In case of big enterprises, ERP systems have been implemented and attention is now being directed as to AIS module. AIS module is not easy to change its form, therefore this module need to be considered enough when it comes to the corporations. However there we few standard fer this module as a successful information systems. This study analyze critical factors of certain companies when the companies were implementing AIS and based on this analysis, this study suggest a framework for successful implementation of AIS Using Case Study. 42 AIS adopted companies are surveyed and their factors' correlations are analyzed by mean analysis and factor analysis in this study. As a result of this study, when a company adopt AIS, criteria or particularities for the adoption are more important than environment of the company. Thus, it is significant to empirically prove previous studies' factors relation and importance relations for successful AIS implementation through empirical method in this study.

• Journal of the Korea Institute of Information and Communication Engineering
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• v.4 no.5
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• pp.907-917
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• 2000

In this paper the network costing model alternatives for reasonable interconnection charging are suggested. The current interconnection charge regimes is based on fully distributed costing method. Basically this method doesn't consider the common carrier's efficient network cost because it reflects the actual cost of network In this paper, 1 suggest the basic structure of the network costing model fur applications of incremental costing method that considers the efficient cost based on economics-prospective. And I classify network cost with capital cost and operating cost and analysis their reasonable costing methods.

• Corrugated packaging logistics
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• v.8 no.36
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• pp.63-68
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• 2001

• The Journal of the Korea Contents Association
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• v.7 no.1
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• pp.190-198
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• 2007

This study is to analysis the application statue of account and non-account information of the tax investigators, who are charging significant roles in the decision making process of the tax investigation and to verify whether work factors, regarding work performance, affect on the application of the taxation discretion. Following to verified results of the study, tax investigators apply the income statement most frequently and significantly consider the financial statement with annexed specification from the data to expedite an efficient tax investigation. In a selection of non-account information, work group preferentially considers the disorder of job performance. The analysis of primary factor embodies that the professionalism, regarding legal or institutional work performance, and the working environment intimately effect on the tax discretion application.

• Environmental and Resource Economics Review
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• v.24 no.3
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• pp.489-522
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• 2015

According to Law on Allocation and Trading of GHG Allowances of 2013 in Korea as well as the 2014 National Master Plan for Korean Emissions Trading System, the System should be designed to minimize the change in the market positions of the affected firms. In this paper, we investigate how that principle might become ineffective by the ways of distributing allowances and applying different accounting methods using a Cournot duopoly model. Although the way of allocating allowances freely to firms combined with accounting them for having no values would minimize their market positions, it would not the most cost-effective way of GHG reduction since it does not provide financial market with accurate informations.

• Journal of the Korea Society of Computer and Information
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• v.15 no.5
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• pp.143-151
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• 2010

The purpose of this research paper is to provide to alternatives to improve the fiscal issue of current local government fund system of through empirical factor analysis. The method of this study is to survey residents and public officers. The meaning of local government fund system is to enhance the roll of local community effectually and to practice democratically and efficiently through continuing support to special project, But in general, Fund must be applied under certain restrictions in the field not to attain it's objects within budget accounting system, The reform of fund managemental application must to achieve before fixing an abuse out of fund system. According to this factor analysis, a strategic aspect to enhance the democracy and efficiency of fund system must be search actively.

• Proceedings of the Korea Information Processing Society Conference
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• 2007.05a
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• pp.581-584
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• 2007

RTE(Real Time Enterprise)라는 경영 기법이 21 세기에 대두 되면서 많은 기업들이 환경을 구축하기 시작 하고, 보험사들도 ERP 구축을 통하여 RTE 환경을 이루고자 노력하고 있다. 본 논문에서는 한국 보험사에 구축된 사례를 바탕으로 관리 회계 관점에서의 ERP 와 Legacy 시스템간의 인터페이스를 분석하였다. 이를 통해 유지 보수 단계의 문제점과 시스템 자원 이용의 비효율성 및 시스템 확장에 대한 요구 사항을 쉽게 수용 할 수 없는 구조로 구축 되었음을 알 수 있었다. 이에 대한 해결책으로써 Data Hub 신설 및 코드 항목의 독립 등을 포함한 효과적인 모델을 제시 하며, 그 결과로Disk 이용을 26 % 절약 하고, 유지 보수의 용이성 및 시스템 확정의 용이성을 확보 할 수 있다.

• Journal of the military operations research society of Korea
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• v.37 no.1
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• pp.49-70
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• 2011

This paper re-evaluated the research on the accounting information's effectiveness in military construction contracts, questioning the former research results on the central army's construction contract that was under the Qualification Assessment System, especially concerning the relations between the accounting information and the bidding ratios as well as the relations between the bidding rates and the defect rates, which targeted between 1 to 10 billions civil engineering, construction, electricity, telecommunication, and environment work types. Unlike the previous results, the relationship between the accounting information and the bidding rates was shown to be considerably limited that the bidding ratio could not be identified through the accounting information, while it could discern the relations with the defect rates. Furthermore, the proven results did not support the hypothesis that the differences in bidding rates could affect the defect ratio. However, through the prediction model of bidding and defect ratios, we could identity the accounting variables that influenced the ratios. Additionally through the results regarding the non-financial indexes in the Pre-Qualification items, the weight on these indexes could be adjusted. In conclusion, the research results has given us new understanding of the problems in the Qualification Assessment System which accounts for the majority of the current military construction contracts and provide validity on the government's expanded implementation of the Lowest Price Award System.

• Journal of the Korea Convergence Society
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• v.9 no.11
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• pp.307-313
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• 2018

In this study, analyzed the effect of the introduction and operation of internal control system of a company on accounting information usefulness in a rapidly changing business environment. In order to conduct this study, we studied a comprehensive analysis on the usefulness of internal control and accounting information, and applied the research model to the purpose of this study. In this study, we analyzed the degree of the relationship between variables based on the discretionary accruals of the modified Jones model using the internal control evaluation index based on the components of the internal control system for China. In the empirical analysis, analyzed that the operation of internal control has a negative influence on discretionary accruals, which is a substitute for usability of accounting information. In addition, the risk management factors of the internal control system have a negative correlation with the usefulness of accounting information. The results of this study suggest that it is possible to present the positive function of internal control system to many firms where the introduction and operation of internal control is important, and to provide useful guidance in the study of the relationship between the operation of internal control and discretionary accruals for foreign company.