• 제목/요약/키워드: Auditing tool

검색결과 24건 처리시간 0.031초

FTA 역외가공방식을 활용한 동남아시아 지역의 글로벌 공급망 확대에 관한 연구 (A Study on the Expansion of the Global Supply Chain in Southeast Asia Using the FTA Outward Processing)

  • 김진규
    • 무역학회지
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    • 제45권5호
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    • pp.223-238
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    • 2020
  • In the environment of protectionism and bilateral trade agreements, Korea has promoted the conclusion of FTAs for its export-oriented trading policy, and 16 FTAs have entered into force at present. The main goal of this paper is to introduce the ISI system and its benefits and to extend the preferential rule of origin regime by using the Integrated Sourcing Initiative in the U.S. Code of Federal Regulations. The ISI illustrates with impressive clarity the fact that it considered as a tool of expanding the geographic limit of states and maximizing the global sourcing strategy of multinational corporations, allowing the developing countries to gain access to the market of developed ones that avoid the complexity and costs of many rules of origin regimes. This paper utilizes the literature research and analyzes a case study of FTAs which have adopted the ISI system. In conclusion, it presents several implications of additional measures to satisfy rules of origin in Korea's existing FTAs relating to the global supply chain strategy.

건축물 리모델링 사례 분석을 통한 경제성 평가에 관한 연구 (A Study on the Economic Assessment Through Case Study of Remodeling)

  • 김천학;양극영
    • 한국건축시공학회지
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    • 제1권2호
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    • pp.154-164
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    • 2001
  • This research is aiming to specify the requirement of the investment such as intial cost, running cost earning rate to make effective investment considering the purpose of remodeling and economical value of store building enough to meet the initial purpose of remodeling. The review of earning for economical evaluation was performed by the on-site auditing on the structure and function of the building and applying the assessment simulation program, which is to find the possible business model to identify the requirement of building owner through case study. After the research, the following results are obtained. First, it is important that many aspects should be carefully analysis and the best method should be selected as characteristics of remodeling can be defer each other in their implementations. Second, though the remodeling of exist building to promote the functions has been applied, no suitable assessment tool has bee developed for deciding the level of remodeling in the view of economical efficiency so far. Third, the economical benefit was evaluated by analysing annual earning rate which is applied by investment items and recovery period for the investment. More specific date base should be established to apply the suggested economic acessments in business enough ti forecast the future circumstances. More researches should be promoted on the area continuously as well as the integrated economic evaluation of remodeling on existing building.

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건축물의 리모델링 가치분석을 위한 평가방법 - 경제성 평가와 사용자 요구분석을 중심으로 - (Evaluation Method for Value Analysis in the Remodelling of Apartment Building - Focused on Economical Efficiency and User Demand -)

  • 정동환;소광호;김천학;김의식;양극영
    • 한국건축시공학회:학술대회논문집
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    • 한국건축시공학회 2002년도 학술.기술논문발표회
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    • pp.103-109
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    • 2002
  • This research is aiming to specify the requirement of the investment such as initial cost, running cost earning rate to make effective investment considering the purpose of remodeling and economical value of store building enough to meet the initial purpose of remodeling. The review of earning rate for economical evaluation was performed by the on-site auditing on the structure and function of the building and applying the assessment simulation program, which is to find the possible business model to identify the requirement of building owner through case study. After the research, the following results are obtained. First, it is important that many aspects should be carefully analysis and the best method should be selected as characteristics of remodeling can be defer each other in their implementations. Second, though the remodeling of exist buildings to promote the functions has been applied. no suitable assessment tool has bee developed for deciding the level of remodeling in the view of economical efficiency so far. Third, the economical benefit was evaluated by analysing annual earning rate which is applied by investment items and recovery period for the investment. More specific data bate should be established to apply the suggested economic accession in business enough to forecast the future circumstances. More researches should be promoted on this area continuously as well as the integrated economic evaluation of remodeling on existing building.

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Manual Handling in Aged Care: Impact of Environment-related Interventions on Mobility

  • Coman, Robyn L.;Caponecchia, Carlo;McIntosh, Andrew S.
    • Safety and Health at Work
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    • 제9권4호
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    • pp.372-380
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    • 2018
  • The manual handling of people (MHP) is known to be associated with high incidence of musculoskeletal disorders for aged care staff. Environment-related MHP interventions, such as appropriate seated heights to aid sit-to-stand transfers, can reduce staff injury while improving the patient's mobility. Promoting patient mobility within the manual handling interaction is an endorsed MHP risk control intervention strategy. This article provides a narrative review of the types of MHP environmental controls that can improve mobility, as well as the extent to which these environmental controls are considered in MHP risk management and assessment tools. Although a range of possible environmental interventions exist, current tools only consider these in a limited manner. Development of an assessment tool that more comprehensively covers environmental strategies in MHP risk management could help reduce staff injury and improve resident mobility through auditing existing practices and guiding the design of new and refurbished aged care facilities.

Factors Affecting an Application of Responsibility Center Accounting in Vietnamese Enterprises

  • TRAN, Quoc Thinh
    • The Journal of Asian Finance, Economics and Business
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    • 제8권7호
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    • pp.491-499
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    • 2021
  • A responsibility center is important for businesses in controlling their business activities. A responsibility center accounting includes a structured system for dividing responsibilities to help assess activities to improve economic efficiency for businesses. The article is based on exploratory factor analysis using the ordinary least squares to test the model of the factors affecting the application of responsibility center accounting in Vietnamese enterprises. The article uses data including 482 samples of 200 Vietnamese enterprises such as CFOs, chief accountants, and accountants. The sample was selected randomly to ensure objectivity in the period 2020-2021. The research results show that there are three factors that have a positive impact on the application of responsibility center accounting of Vietnamese enterprises, including the qualifications and capabilities of managers, decentralization in management, and evaluation tools of the responsibility center accounting. In order to contribute to improving efficiency in the application of the responsibility center accounting for Vietnamese enterprises, leaders of Vietnamese enterprises need to raise awareness and professional qualifications, pay attention to the management level in a transparent and appropriate way to delineate and diversify the tools used to facilitate and achieve business performance.

텍스트마이닝을 활용한 도로분야 ITS 정책이슈 탐색기법 정립 (Establishment of ITS Policy Issues Investigation Method in the Road Section applied Textmining)

  • 오창석;이용택;고민수
    • 한국ITS학회 논문지
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    • 제15권6호
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    • pp.10-23
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    • 2016
  • 본 연구는 빅데이터를 활용하여 감사 시 유의해서 살펴보아야 할 ITS 관련 정책이슈 탐색방법 개발 및 적용을 목적으로 한다. 이를 위해 본 연구에서는 William Dunn이 제안한 경계분석을 이론적 토대로 하여, 여기에 감사원 감사실무 프로세스를 접목한 감사이슈 분석 틀을 제안했다. 그리고 이 분석 틀을 전산으로 구현하기 위해 메타문제를 추정하는 개념이 경계분석과 유사한 텍스트마이닝 기법을 응용했다. 텍스트마이닝의 구체적 모형은 David Blei가 제안한 Latent Dirichlet Allocation(LDA) 모형을 기반으로 하는 비대칭-대칭 혼합 어휘소 기반 LDA를 응용했다. 사례분석 결과, 경찰청에서 운영하는 도시교통정보시스템의 교통정보 수집률 저조와 국토교통부의 첨단교통관리시스템과의 중복 문제, 디지털 운행기록계의 주행거리 조작 등이 주요 이슈로 도출됐다.

ANTLR를 사용한 데이터베이스 감리용 SQL 검사기의 설계 및 구현 (Design and Implementation of SQL Inspector for Database Audit Using ANTLR)

  • ;김태우;;여정모
    • 정보처리학회논문지:소프트웨어 및 데이터공학
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    • 제5권9호
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    • pp.425-432
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    • 2016
  • 정보시스템 감리의 중요성이 커지면서 공공기관이나 기업에서 높은 품질의 시스템을 구축하기 위해 많은 비용을 투자하고 있으며 효율적인 감리 작업을 수행할 수 있는 도구에 관한 연구도 많이 진행되고 있다. 정보시스템의 핵심인 데이터베이스 관련 감리 작업에서 다양한 모니터링 도구를 활용해 많은 검사항목에 대해 감리할 수 있지만, 데이터베이스 성능에 많은 영향을 미칠 수 있는 SQL 감리에는 기능적으로 부족한 면이 존재한다. 대다수의 모니터링 도구들은 메타 정보 기반으로 검사하기 때문에 메타 정보가 없거나 정확하지 않으면 SQL 감리 작업을 수행하기가 어렵고 SQL 문장의 구체적인 문제점을 도출할 수도 없다. 따라서 본 연구에서는 ANTLR를 활용한 SQL 검사기를 설계하고 구현한다. 구현된 SQL 검사기를 통해 기존의 수작업으로 SQL을 검사하는 것보다 효율적으로 수행할 수 있다. 그리고 기능적인 측면에서 다른 모니터링 도구에 비해 더 많은 검사 규칙을 SQL 검사 작업에 적용할 수 있다. 본 연구에서 제시한 SQL 검사기는 개발 단계부터 운영단계까지 감리 작업을 수행하여 정보시스템의 안정성을 높일 수 있다고 기대한다.

실시간 이상 행위 탐지 및 시각화 작업을 위한 보안 정보 관리 시스템 구현 (Implementation of Security Information and Event Management for Realtime Anomaly Detection and Visualization)

  • 김남균;박상선
    • 예술인문사회 융합 멀티미디어 논문지
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    • 제8권5호
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    • pp.303-314
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    • 2018
  • 지난 수년간, 정부 기관 및 기업들은 취약성을 악용하고 운영을 혼란시키며 중요한 정보를 훔칠 수 있도록 은밀하고 정교하게 설계된 사이버공격에 대하여 적절한 대응을 못하고 있는 상태이다. 보안정보 및 이벤트 관리(SIEM)는 이러한 사이버 공격에 대응할 수 있는 유용한 도구이지만, 시중에서 판매되고 있는 SIEM 솔루션은 매우 비싸며 사용하기가 어렵다. 그래서 우리는 차세대 보안 솔루션을 제공하기 위한 연구 및 개발을 진행하여 기본적인 SIEM 기능을 구현하게 되었으며 우리는 호스트로 부터 실시간 로그 수집과 집계 및 분석에 중점을 두었다. 이 툴은 포렌식을 위한 로그데이터의 파싱과 검색을 제공한다. 이는 기존의 단순한 로그관리 이외에 침입을 탐지하고 보안이벤트의 순위를 이용하여 사용자에게 경고를 할 수 있다. 이러한 보안정보의 운영과 시각화를 위해 Elastic Stack를 사용하였는데, Elastic Stack은 대량의 데이터로부터 정보를 탐색하고 상관관계를 식별하며 모니터링을 위한 풍부한 시각화를 생성 할 수 있는 유용한 툴이다. 본 논문에서는 취약성으로부터 정보를 수집하는 기능을 SIEM에 추가하는 방식을 제안하였다. 호스트를 공격하며 보안정보관리 체계를 기반으로 모니터링, 경고 및 보안감사에 대한 실시간 사용자의 대응을 확인할 수 있었다.

한식당의 위생관리 현황 평가 및 위험요인 중심의 위생교육용 포스터 개발 (Current Status of Sanitation Management Performance in Korean-Food Restaurants and Development of the Sanitary Training Posters Based on their Risk Factors)

  • 김선정;이나영;장혜자;곽동경
    • 한국식생활문화학회지
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    • 제23권5호
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    • pp.582-594
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    • 2008
  • This study aimed at evaluating current sanitation management performances in Korean-Food restaurants by their operation types and to develop sanitary training posters based on the risk factors, in an attempt to improve the level of sanitation management in Korean food service facilities. Eighteen Korean-food restaurants that are managed by franchisor, franchisees as well as self-managed with large-scale and small-scale restaurants in Seoul and Gyeonggi-Do, were evaluated by on-the-spot inspectors with an auditing tool consisting of three dimensions, nine categories and thirty four items. Data were analyzed using SPSS. The total score of each group showed that restaurants managed by franchisees ranked the highest (59 out of 100 points), while self-managed, small-scale restaurants ranked the lowest (44 out of 100 points). In the categorization of sanitation management compliance, the dimensions of food hygiene during production recorded the lowest compliance rate of 47.7% (22.89/48.0 points) followed by the dimension of environmental hygiene 59.3% (20.17/34.0 points) and personal hygiene 60.5% (10.89/18.0 points). This indicated the need for urgent improvement. The items which showed the lowest compliance rates were 'proper thawing of frozen foods' (0%), 'notifying and observing heating/reheating temperature' (6%), 'using of hand-washing facility and proper hand-washing' (33%), 'monitoring temperature of frozen-foods and cold-foods' (35%), and 'prevention of cross-contamination' (36%) among thirty four items. Self-managed, small-scale restaurants, in particular, needed to improve sanitary practices such as 'sanitation education for employee', 'verifying the employee health inspection reports', 'storing food on the shelves 15 cm distance away from the wall', 'suitability of ventilation capacity of hoods' and 'cleanliness of drainage'. On the basis of the findings of this study, we developed sanitary training posters, especially for small-scale restaurant operators. This could be an effective tool to educate food service employees on sanitary knowledge and principles and could be used to improve the existing sanitary conditions in Korean food service facilities.

공동주택 화재를 대상으로 한 가상현실(VR) 프로그램 개발 및 호응도 조사 (Development and Review of Virtual Reality Fire-Training Program)

  • 김용철;정무헌;류충;김선규
    • 한국화재소방학회논문지
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    • 제33권6호
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    • pp.159-164
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    • 2019
  • 본 연구는 최근 빈번하게 발생하고 있는 공동주택 화재로 인한 인명피해 최소화를 위해 최신 IT 기법을 활용하여 공동주택(아파트)의 화재 상황을 재현 한 가상현실(VR) 화재 프로그램을 개발하고 학습도구로서의 활용가능성을 검증하였다. 이를 위해 공동주택 단위평면 크기, 가족구성 등 기본환경을 설정하였으며 공동주택에서 일어날 수 있는 화재 시나리오를 개발하여 게임형식으로 가상현실 프로그램을 구현하였다. 아울러 개발된 가상현실(VR) 화재 프로그램에 대한 호응도를 살펴보기 위해 설문조사를 실시하였다. 설문결과 가상현실(VR) 화재 프로그램에 대한 호응도가 매우 높게 나타났으며 특히 가상현실 화재 프로그램을 통한 학습효과가 높아 학습기기로서의 유효성을 확인할 수 있었다.