• Title/Summary/Keyword: Accounting Standard

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Improvement of the Standard Cost of Development Charge System in Jeju (개발부담금제도에 따른 제주지역의 표준비용 산정 개선방안)

  • Hong, Seung-Jong;Lee, Dong Wook
    • KSCE Journal of Civil and Environmental Engineering Research
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    • v.35 no.6
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    • pp.1421-1429
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    • 2015
  • During the six years from 2006 to 2011, based on a study of projects with an area equivalent to or less than $2,700m^2$ located in Jeju self-governing province, it was shown, through comparison with the pre-existing calculation methods, that there were many problems with the application of the standard cost. Accounting for the uniqueness of Jeju province, the study suggested an alternative method for applying the standard cost, basing it on property usage of either urban area or non-urban area pursuant to the National Land Planning and Utilization Act rather than land type of either mountain area or non-mountain area, with the utilization of T-test and ANOVA raising the reliability of this study.

A Study on Comparing and Analyzing in Standard Management Rules of Rental Housing by the Management Works (관리업무별 임대주택 표준관리규약 비교분석)

  • Kwon, Myoung-Hee;Kim, Sun-Joong
    • Journal of the Korean housing association
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    • v.24 no.3
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    • pp.55-64
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    • 2013
  • The purpose of the study was to make an improvement of residential management regulations so that the inhabitants of rental housing can manage their housing in efficient and transparent manners by comparing and analyzing in standard management rules of rental housing. The research method were as follows: 1) The analysis framework utilized result of preceding research composed 6 types of management works and 36 items of subcategories by researcher 2) The standard management rules of rental housing used analysis utilized to draw up after a revision of Rental Housing Act in 2000 and to operate in management of rental housing now. 3) The analysis method used content analysis. The management rules of rental housing utilized a total of 5 rules such as management rules of SH corporation (2011), LH corporation (2000), peoples' solidarity for participatory democracy (2000), Citizens' Alliance (2000) and Gyeonggi-do (2001). The research result were as follows: 1) Overall, the management rules of rental housing included faithfully works of operation management and administration management 2) The type of operation management regulated centrally items related resident committee. and The type of administration management regulated centrally items related accounting management. 3) The management rules of SH corporation and LH corporation regulated centrally operation management, maintenance management and etiquette for the basic living as compared with the other rules.

Survey of Exposure to Blood and Body Fluids, Knowledge, Awareness and Performance on Standard Precautions of Infection Control in Nursing Students (간호대학생의 혈액 및 체액 노출실태, 감염예방 표준주의 지식, 인지도 및 수행도)

  • Jeong, Mi-Hyun
    • The Journal of the Korea Contents Association
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    • v.15 no.4
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    • pp.316-329
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    • 2015
  • The purpose of this study was to investigate the actual situation of nursing students' exposure to blood and body fluids, and their knowledge, awareness and performance of standard precautions in an attempt to offer basic data for education of nursing students concerning infection control. The participants of this study were 309 juniors and seniors enrolled in the nursing colleges in J province. Of the participants, 71.5% turned out to have experienced exposure to the blood and body fluids of patients. The mean score of the knowledge about standard precautions was $20.59{\pm}2.05$, whereas grade, infection control education were statistically significant. The average awareness of standard precautions scored $4.67{\pm}.36$, and age, no follow-up measures were statistically significant. The mean sore for the performance of standard precautions was $4.25{\pm}.70$, while exposure to blood and body fluids was found to be statistically significant. There was positive correlation between the participants' knowledge, awareness and performance. The awareness(${\beta}=.274$) of standard precautions only stood out significantly among the factors affecting the performance of standard precautions, accounting for 8.6% in the performance variance of standard precautions. The study found it necessary to develop the infection control program in diverse ways by complementing especially the areas which used to show low awareness and performance of standard precautions. It is thus suggested to intensify education for students about infection control prior to starting clinical training.

Comparative Study of Cost Estimate System in Landscape Architectural Construction - Comparison of Unit Price between Actual Construction Cost and Standard Quantity per Unit - (조경공사 적산방식의 비교연구 - 실적공사비와 표준품셈의 단가비교 -)

  • Jung, Un-Soo;Choi, Key-Soo
    • Journal of the Korean Institute of Landscape Architecture
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    • v.40 no.2
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    • pp.97-111
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    • 2012
  • This study aims to find a proper construction cost calculation method by comparing unit prices of cost estimate in landscape construction among other public ordering construction projects. There were 7 out of 12 items from the actual work cost in the first half of 2011 were compared. The 12 items were classified as landscape Architectural construction and the 7 items were the approximate standard. As applied construction types, the comparable 35 items out of the 80 actual work cost items applied to 5 sites were compared to the unit price of the standard quantity per unit in March 2011, which was the approximate standard. Actual construction rate of the 7 items in the category of landscape sector was 104.86% for each item and 92.09% as a total construction cost. The high actual construction rate was caused by the high rate of seed spray depending on the status of applying rocks. However, there were more fundamental reasons for the cost generated from aslope treatment for grass and seed spray. So, it requires more detailed regulations on the modification factors for each soil type, the standard and needs to improve theillogical standard quantity per unit system. Actual construction rate of the 35 items in the applied sectors of civil engineering and architecture was 78.65% for each item and 71.31% (70.17%) as a total construction cost. This shows that actual unit cost cannot reflect actual cost structurally and standard quantity per unit system lacks practicality in terms of construction due to thelabor force. 85.1~91.2 % actual construction rate announced by the Ministry of Land and Maritime Affairs referred to the newly switched items. So the result was estimated as actual construction rate. This requires supplementation after verification in order to make the actual work cost produce at a proper rate. Also, standard quantity per unit system needs complementation with these actual data and so on.

Is privatization of telecom operators socially desirable?

  • Choi, Seung-Doo;Hong, Jae-Bum
    • 한국디지털정책학회:학술대회논문집
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    • 2004.11a
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    • pp.25-37
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    • 2004
  • This paper compares long-run buy-and-hold returns of privatization initial public offerings to those of domestic stock markets of respective countries using a sample of 29 privatized telecom initial public offerings from 27 countries. The evidence indicates that the privatization IPOs significantly outperform their domestic stock markets if the returns are equally-weighted while they do not outperform the markets if value-weighted. In addition, this paper analyzes the cross-sectional determinants of long-run buy-and- hold returns of privatized telecom shares. The results indicate that the long-run performance of privatized telecom IPOs is moderately related to the proxies of policy uncertainty or systematic risk while the size of the firm and some market wide variables such as the accounting standard, origin of commercial law, and the corporate governance scheme significantly affect the stock performance of privatized telecom shares.

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Total anomalous pulmonary venous return -Report of 4 cases- (총폐정맥 환류이상증의 외과적 치험 4예)

  • 김승철
    • Journal of Chest Surgery
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    • v.19 no.2
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    • pp.273-279
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    • 1986
  • Total anomalous pulmonary venous return is a cardiac malformation in which there is no direct connection between any pulmonary vein and the left atrium but, rather all the pulmonary veins connect to the right atrium or one of its tributaries. TAPVC is a relatively uncommon anomaly, accounting for only about 1.5-3% of cases of congenital heart disease. Recently improvement in intraoperative techniques did eventually bring substantial improvements in the results in infants. 4 cases of TAPVC was successfully treated with one-stage operation, in the Dept. of Thoracic and Cardiovascular Surgery, National Medical Center in which 2 cases are supracardiac types and the other 2 cases are cardiac types. Sex ratio was 1:1, and the range of age was 2 years-18 years. The common pulmonary venous sinus was connected to the left vertical vein and innominate vein: in 2 supracardiac types and coronary sinus in 2 cardiac types. All cases are operated with standard cardiopulmonary bypass, and the hospital mortality was 0%.

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Reliability analysis of wind-excited structures using domain decomposition method and line sampling

  • Katafygiotis, L.S.;Wang, Jia
    • Structural Engineering and Mechanics
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    • v.32 no.1
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    • pp.37-53
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    • 2009
  • In this paper the problem of calculating the probability that the responses of a wind-excited structure exceed specified thresholds within a given time interval is considered. The failure domain of the problem can be expressed as a union of elementary failure domains whose boundaries are of quadratic form. The Domain Decomposition Method (DDM) is employed, after being appropriately extended, to solve this problem. The probability estimate of the overall failure domain is given by the sum of the probabilities of the elementary failure domains multiplied by a reduction factor accounting for the overlapping degree of the different elementary failure domains. The DDM is extended with the help of Line Sampling (LS), from its original presentation where the boundary of the elementary failure domains are of linear form, to the current case involving quadratic elementary failure domains. An example involving an along-wind excited steel building shows the accuracy and efficiency of the proposed methodology as compared with that obtained using standard Monte Carlo simulations (MCS).

Characterizing the geotechnical properties of natural, Israeli, partially cemented sands

  • Frydman, Sam
    • Geomechanics and Engineering
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    • v.3 no.4
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    • pp.323-337
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    • 2011
  • Israel's coastal region consists, mainly, of Pleistocene and Holocene sands with varying degrees of calcareous cementation, known locally as "kurkar". Previous studies of these materials emphasized the difficulty in their geotechnical characterization, due to their extreme variability. Consequently, it is difficult to estimate construction stability, displacements and deformations on, or within these soils. It is suggested that SPT and Menard pressuremeter tests may be used to characterize the properties of these materials. Values of elastic modulus obtained from pressuremeter tests may be used for displacement analyses at different strain levels, while accounting for the geometric dimensions (length/diameter ratio) of the test probe. A relationship was obtained between pressuremeter modulus and SPT blow count, consistent with published data for footing settlements on granular soils. Cohesion values, for a known friction angle, are estimated, by comparing field pressuremeter curves to curves from numerical (finite element or finite difference) analyses. The material analyzed in the paper is shown to be strain-softening, with the initial cohesion degrading to zero on development of plastic shear strains.

A Study on Relation between Corporate Governance and Business Performance using Social Network Analysis (사회연결망 분석기법을 활용한 기업지배구조와 기업성과 연구)

  • Park, Byung-Sun;Kwahk, Kee-Young;Kim, Sun-Woong;Choi, Heung-Sik
    • Korean Management Science Review
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    • v.29 no.2
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    • pp.167-184
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    • 2012
  • Business diversification is inevitable to survive under the current competitive business environments. The advent of new businesses makes corporate governance more complicated through corporate combinations. Recent introduction of new accounting standard, International Financial Reporting Standards(IFRS), accelerates the need for corporate governance analysis. This study analyses the complex corporate governance system and its relation to the business performance using social network analysis. Corporate inter-governance networks can be visualized easily in a social network diagram. 552 corporate governance data are empirically analysed in the Korean stock market. The changes in In-Degree between networks are positively related with the changes in corporate sales volume. We can find the same results using operating profits as corporate performance proxy. The results show that social network analysis technique can be applied to investments in the stock markets.

Phenomenological Theory of Superconductivity and Magnetism in Ho$_{1-x}Dy_xNi_2B_2C$

  • Doh, Hyeon-Jin;Sigrist, Manfred;Cho, B.K.;Lee, Sung-Ik
    • 한국초전도학회:학술대회논문집
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    • v.9
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    • pp.196-199
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    • 1999
  • The coexistence of the superconductivity and magnetism in the Ho1-xDyxNi2B2C is studied by using Ginzburg-Landau theory. This material violates the standard do Gennes scaling showing the coexistence and complex interplay of superconducting and magnetic order yielding an anomalous phase diagram. We propose a phenomenological model which includes two magnetic and two superconducting order parameters accounting for the multi-band structure of this material. We describe the magnetic fluctuations and order and demonstrate that they lead to anomalous behavior of the upper critical field. The doping dependence of Tc in Ho1-xDyxNi2B2C showing a reentrance behavior are analyzed yielding a very good agreement with experimental data.

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