• 한국품질경영학회:학술대회논문집
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• 한국품질경영학회 2004년도 품질경영모델을 통한 가치 창출
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• pp.255-260
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• 2004

IEC 60300 series, the international standards on dependability management system are newly developed and introduced rapidly worldwide. In order to meet this situation, it is necessary to apply them to the Korean industries effectively. This requires for us to prepare in advance for the introduction of the certification system of IEC 60300. It includes the establishment of the infrastructure such as documentation of Korean Standards, introduction of test equipments and test manuals, recognition of the certification body and training of specialists etc. This paper addresses the first step for the Introduction of IEC 60300. It includes the necessity of introduction of the system, general requirements and procedures for the certification of the industries, sampling methods design and establishment of the dependability assurance system of the materials.

• 한국산업보건학회지
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• 제30권4호
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• pp.394-404
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• 2020

Objectives: The aims of this study are to derive the characteristics of diesel exhaust gas emissions generated during vehicle checking in the garage of fire stations and of the related improvement plans for proper air quality management. Methods: The researcher measured changes in the air quality inside garages according to the operating conditions of the exhaust facility and before and after vehicle checking at three fire stations. Results: During the checking of fire engines, a large volume of hazardous substances exceeding management standards were generated, and improvement of the discharge facilities was required for proper air quality management. Conclusions: It is necessary to study the hazard evaluation of firefighters' exposure to exhaust gas, to operate exhaust gas ventilation facilities, and to prepare technical standards for proper indoor air quality management.

• International Journal of Computer Science & Network Security
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• 제22권9호
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• pp.369-375
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• 2022

The article substantiates the need and shows the features of introducing SMART management into the system of public management of regional development in the context of strengthening the national security of Ukraine. Disclosed are such provisions as: goal-setting; state mission; state mission in Ukraine; goals of the Ukrainian state; strategic management priorities in Ukraine. Differences between the purpose of the organization and the purpose of the state are determined. The characteristic of the goal at the state level is given. The management standards in SMART management are characterized. The issues of the exhaustibility of existing SMART criteria are reviewed and it is proposed to supplement them with two such as: inspiration (inspiration) and ity (ethics). Two main principles are defined (evaluated (assessment), reviewed (review)), which must be observed when introducing SMART management into the system of public management of regional development in the context of strengthening the national security of Ukraine.

• 가정과삶의질연구
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• 제30권1호
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• pp.29-40
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• 2012

The purpose of this study is to find out the problems of current housing construction standards related to community facilities and to suggest the vitalizing strategies that enhance the sense of community among the residents living in apartment housing complexes. For the purpose, three times small group workshops were executed during April 26~May 3, 2010 for 14 professionals in construction company, university, research institute, and housing management company. Based on the results of small group workshops, questionnaire survey for the 10 professionals was done during August 13~23, 2010 to find out the additional opinions about the revision of housing construction standards related to community facilities in apartment housing complexes. Respondents indicated that the current housing standards related to the types and the area of community facility are too strict to respond to the diverse characteristics and needs of residents. Professionals suggested the newly revised standards that sum up the whole area of community facilities instead of the existing standards that regulate the area of each community facility in an apartment housing complex. Also, they recommended the regional community center that include several facilities in one common community building.

• 경영과정보연구
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• 제7권
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• pp.93-111
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• 2001

In this article, we perform an international overview of accounting standards for tax effect accounting(or income taxes). Specially, we compare accounting standards for tax effect accounting of U.S. and International Accounting Standards. The principal component of U.S. accounting standards for tax effect accounting is as follow. Statement of Financial Accounting Standards No. 109, Accounting for Income Taxes (SFAS No. 109) represents the culmination of a multi-year process in which Financial Accounting Standards Board (FASB) reviewed and subsequently modified the requirements for accounting for income taxes. SFAS No. 109 requires an 'asset and liability' approach for the accounting for income taxes. That is, deferred income taxes are viewed as assets and liabilities of the firm, and deferred tax expenses id determined by the current-year change in the firm's deferred tax liabilities and assets. Previously, Accounting Principles Board Opinion No. 11, Accounting for Income Taxes (APB No. 11) required a 'deferral' approach to accounting for income taxes. The primary intent of the deferral approach was to match tax expense with corresponding revenues and expenses for the year in which the revenues and expenses were recognized in the financial statement. Unlike the SFAS No. 109, APB No. 11 did not require firms to adjust deferred tax balances for subsequent events such as changes in tax rates or laws. And, the principal deference between SFAS No. 109 and the previous statement on accounting for income taxes, SFAS No. 96, is that SFAS No. 109 requires firms to recognize deferred tax assets for the tax benefits of tax credit or operating loss carryforwards, no matter how likely the firm was to realize these benefits, and this was one of the reasons for its demise.

• 한국전통조경학회지
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• 제34권4호
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• pp.110-118
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• 2016

2002년 유엔 식량농업기구(FAO)는 농촌공간이 보유하고 있는 다양한 자원 보전을 위해 세계중요농업유산제도를 만들고 세계적으로 가치가 있는 농어업유산을 지정하여 보전 관리하고 있다. 이러한 흐름에 발맞추어 한국에서도 2012년 농어촌에 가치 있는 자원을 보전 관리하고자 농어업유산제도를 도입하였다. 그러나 농어업유산에 대한 관심은 증대되었으나 한국 농어업유산만의 독특한 가치를 평가할 수 있는 기준이 정립되어 있지 않아 유산 발굴과 지정은 답보 상태에 놓여있다. 또한 기존 연구에서 개념적 측면의 연구와 유산 발굴을 위한 자원조사, 지표개발, 관광화를 통한 보전 관리 위주의 연구가 진행되고 있으나, 한국 농어업유산에 대한 가치 평가 기준에 관한 연구는 이루어지지 않고 있다. 이에 본 논문은 한국 농어업유산의 가치를 분석하고, 그 가치를 평가할 수 있는 기준을 제시하는 것을 그 목적으로 하였다. 이는 농어업유산의 발굴과 지정에 있어 한국 농어업유산의 가치평가 기준을 제시하여 농어업유산의 특성을 고려한 가치평가가 이루어질 수 있는 기반을 마련할 수 있을 것이며, 이러한 기준은 향후 농어업유산을 보전 관리하는데 기여할 것이다.

• 대한안전경영과학회:학술대회논문집
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• 대한안전경영과학회 2006년도 춘계공동학술대회
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• pp.323-330
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• 2006

This paper is to introduce guidelines for integrated systems auditing. International standards such as ISO 19011, ISO 9001 and ISO 14001 are considered. This study is to discuss guidelines for quality and environmental management systems auditing and requirement with guidance for use.

• 인터넷정보학회논문지
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• 제14권3호
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• pp.1-13
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• 2013

최근 등장한 다양한 플랫폼 기반의 스마트폰과 iPad와 같은 미디어 디바이스의 등장은 전세계 소비자의 관심을 불러일으켰다. 이러한 관심은 종이책의 디지털화를 가져오게 되었고 국내외 전자출판물 산업의 가파른 성장을 가져왔다. 하지만 다양한 디바이스와 콘텐츠들이 생겨나면서 호환성 문제가 대두되었고 전자출판물과 관련한 콘텐츠의 교환 및 공유를 위한 표준화의 필요성과 수요를 만들어 냈다. 본 연구는 전자출판물 표준화와 관계된 산 학 연 관 이해관계자 16명의 의견 수렴을 통해 향후 전자출판분야의 콘텐츠 및 유통, 디바이스, 표준화, 기술적 보호조치, 저해요인 등에 대한 미래에 예측되는 변화들을 살펴보고 이를 기반으로 추후 표준 개발을 위한 영역 및 요소를 도출해보고자 한다.

• 정보보호학회논문지
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• 제30권6호
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• pp.1189-1206
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• 2020

최근 ICT 기업은 제품과 서비스들을 직접 설계, 개발, 생산, 운용, 유지 보수, 폐기 등을 직접 수행하지 않고 이를 외부에 위탁하거나, 외주업체가 담당하는 경우가 많아지고 있다. 위탁과 재위탁되는 과정에서 제품 및 서비스에 대한 취약점 관리 어려움 등으로 이로 인해 발생하는 공격 또한 증가하는 추세이다. 이에 대응하기 위해 해외에서는 ICT 공급망 보안 위험관리를 위한 기준과 제도를 만들어 운영 중이며, 다양한 사례 연구를 진행하고 있다. 또한, SBOM(Software Bill of Materials)등 기술적으로 공급망 보안 문제를 해결하려는 연구도 진행하고 있다. ISO 등 국제표준화기구에서도 ICT 공급망 보안을 위한 기준과 프레임워크도 만들어졌다. 본 논문에서는 미국, EU 등 주요 국가와 국제표준으로 개발된 ICT 공급망 보안기준과 제도를 비교 분석하여 국내 실정에 적합한 ICT 공급망 보안 관리 항목을 제시하고 ICT 공급망 보안제도 수립을 위한 사이버 보안 프레임워크의 필요성을 설명한다.

• 수산해양교육연구
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• 제25권5호
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• pp.1179-1191
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• 2013

Many sanitation control problems due to aging facilities and equipment were identified when applying an HACCP system to a flatfish (Paralichthys olivaceus) aquaculture farm. Specifically, the major problems included a lack of awareness about worker hygiene, lack of management of the use of fish medicines, and vulnerability to secondary contamination by cross-contamination owing to a failure to separate breeding tools used for healthy and unhealthy fish. Therefore, the management standards on the farm regarding the surrounding environment, facilities and equipment, breeding tools, feed and medication, and the hygiene of practitioners must be improved. The hygiene management standards were divided into different procedures such as the management of farm hygiene and environmental sanitation, facilities and equipment, fish hygiene, feed, medications, water, and the stocking and shipping of fish. For each procedure, we established the management standards, inspection period, inspection procedures, and how to deal with errors that occur, to enable hygiene management by a small number of managers. Additionally, an inspection system and record form to implement an HACCP system were developed to maintain systematic management. The management and inspection of all aspects of the farm were designed to be easily managed by the supervisor.