• 해양환경안전학회지
• /
• 제11권1호
• /
• pp.1-9
• /
• 2005

해양안전심판에는 징계와 권고 또는 명령 등 개인의 권익에 대한 제한이 뒤따르며, 또한 그 결과는 해양사고 관련 민사재판에도 지대한 영향을 미치게 된다. 우리의 해양안전심판제도에는 해양사고관련자가 심판변론인의 도움을 받을 수 있도록 되어 있지만 그 비용이 만만치 아니한 관계로 경제적인 사정에 따라 제약을 받게 되어 있다. 본고에서는 경제적인 사유로 심판변론인의 도움을 받지 못하여 불이익을 당하는 해양사고관련자들을 위하여 사법제도 등의 유사제도를 검토$\cdot$ 연구한 결과 다음과 같은 방법에 의한 무료 심판변론제도의 도입을 제안한다. 1. 심판법령에 "강제변론주의"와 "국선변론인제도"를 도입하고 그 비용을 국가가 부담 2. 위 제도를 도입하되, 국선변론인을 해사관련단체 소속 임직원 중에 선임하고 비용은 소속단체에서 부담 3. 심판원 산하단체로서 금융지원 등 구조활동을 수행할 "해양안전심판협회" 설립

• 유통과학연구
• /
• 제13권9호
• /
• pp.95-101
• /
• 2015

Purpose - This study provides evidence of the impact of the mandatory adoption of Korean equivalents to International Financial Reporting Standards (K-IFRS) on accounting quality. K-IFRS uses fair value as a basis of measurement and is characterized by principle-based standards. These characteristics can lead to a decrease in conservatism. Therefore, this study aims to examine whether or not there is a change in the level of conservatism before and after the enforcement of K-IFRS (2007~2014). By comparing 2007 through 2008 and 2013 through 2014 (excluding 2009 to 2012), we test "the temporary adjustment phenomenon" and document an overall decline in the degree of conservatism after the adoption of K-IFRS. Research design, data, and methodology - Our sample is comprised of data of all listed Korea Composite Stock Price Index (KOSPI) manufacturing distribution companies in Korea from 2007 to 2014, which yields the pooled sample of 4,412 (panel A) and 1,915 (panel B) firm-year observations for hypotheses 1 and 2. In line with recent literature, we adopt the Givoly and Hayn (2000) model, which recomputes the non-operating accruals, excluding two components that are most likely to capture the effect of restructuring activities: special items and gains or losses from discontinued operations. In addition, we also use these variables: SIZE, LEV, INV_CYCLE, ROA, OWN, and FOR. Results - Our sample period spans 2007 to 2014. This offers evidence on the effect of the mandatory adoption of IFRS on conservatism. Our findings can be summarized as follows. First, in panel A, for mandatory K-IFRS adoption (2011), we do not find any significant evidence of conservatism. We can guess that the "temporary adjustment phenomenon" is the reason that we do not find significant evidence of conservatism. Second, we investigate panel B from 2009 to 2012. We document an overall decline in the degree of conservatism after the adoption of K-IFRS. We can assume that these results are due to "the temporary adjustment phenomenon." Conclusions - This study finds that conservatism significantly decreased after IFRS adoption. In particular, this study makes the initial effort to elucidate "the temporary adjustment phenomenon" to analyze the effect of K-IFRS on conservative accounting. We argue that K-IFRS are conceptually conservative but that inappropriate application of the conservatism principles is likely to prevent financial reporting from reaching the level of conservatism targeted by the IASB. Overall, this paper contributes to the literature on IFRS and can be useful to capital market supervisors who are monitoring the trends of the firms implementing K-IFRS. Additionally, our results inform stakeholders of the potentially negative effect of the greater flexibility permitted by IFRS and/or lack of appropriate enforcement on key dimensions of accounting quality. This has important implications for Korean regulators and standard setters as they review the cost and benefits of IFRS. Our study also sheds light on the importance of the institutional environment in achieving the targeted objectives for improving financial reporting quality.

• 대한통합의학회지
• /
• 제12권1호
• /
• pp.151-159
• /
• 2024

Purpose : This study was conducted to investigate correlation between patient satisfaction and rehabilitation motivation in a physical therapy environment. Methods : This study conducted a survey on musculoskeletal and neurological patients receiving rehabilitation treatment at a hospital. The subjects of the study were patients who were currently receiving rehabilitation treatment, either hospitalized or outpatient. 234 people were collected. A questionnaire was consisted of a total of 55 questions, including 27 questions about motivation for rehabilitation, 14 questions about physical therapy service environment, and 14 questions about patient satisfaction and intention to revisit. The detailed items in rehabilitation motivation consisted of 8 questions about task-oriented motivation, 7 questions about change-oriented motivation, 4 questions about obligatory motivation, 4 questions about external motivation, and 4 questions about intrinsic motivation, and in the physical therapy service environment, 4 questions about facility service and therapist service. , 6 questions, 4 questions about services used, 3 questions about friendliness, 4 questions about professionalism, 3 questions about treatment satisfaction, and 2 questions each about repeat visit and recommendation. Results : Facility service (r=.21) was highly correlated for task-oriented motivation, therapist service (r=.22) for change-oriented motivation, therapist service (r=.31) for mandatory motivation, therapist service (r=.19) for external motivation, and facility service (r=.56) for internal motivation. Revisit for task-oriented motivation (r=.47) is kind to change-oriented motives (r=-.13) was highly correlated with kindness (r=.19) for mandatory motives, recommendation (r=.14) for external motives, and expertise (r=.52) for internal motives. There was a high correlation between professionalism (r=.61) for facility services and kindness (r=.53) for therapist services, and revisit (r=.40) for service use. Conclusion : According to the results of this study, it was found that there was a correlation between patient satisfaction and rehabilitation motivation in a physical therapy environment.

• 해양환경안전학회지
• /
• 제16권1호
• /
• pp.57-63
• /
• 2010

해양사고조사는 해양에서 발생한 사고 및 준사고에 대해 조사하여 원인을 규명히고, 이를 통해 미래의 유사사고 재발을 방지하는 것을 목적으로 한다. 따라서 국제해사기구(IMO)를 비롯하여 대부분의 국가들은 해양사고의 조사결과를 바탕으로 해사안전관련 협약 및 관련 국내 법규를 채택하고 개정한다. 특히, 최근 국제해사기구는 해양사고의 조사에 있어 각국이 협조하여 정확한 원인을 규명하고, 이를 일정한 양식에 따라 보고하며, 동 보고에 근거하여 새로운 국제적 안전기준을 마련하여 사고의 재발방지에 도움이 되도록 규정한 IMO 해양사고조사코드를 채택하였다. 우리나라의 경우는 "해양사고의 조사 및 심판에 관한 법률"에 근거한 해양안전성심판제도를 통해 해양에서의 사고 원인을 규명함으로써 해양안전의 확보에 이바지하는데, 본 연구에서는 IMO 해양사고조사코드를 분석하고 해양안전심판제도와 비교 분석하여 코드 도입에 따라 우리나라 해양사고조사제도인 해양안전심판제도에 있어서 반영되고 개정되어야 할 몇 가지 사항에 대해 논의하며 이를 향후 제도 개선에 참고할 수 있는 기초자료로서 제공한다. 이에는 특히, 조사기관의 독립과 조사의 공정성 확보를 위한 국선심판변론제도 몇 선원인권보장 등이 포함된다.

• 한국주거학회:학술대회논문집
• /
• 한국주거학회 2011년도 춘계학술발표대회 논문집
• /
• pp.261-266
• /
• 2011

The purpose of this study was to identify the perception of residents on green home and their green residential life. For this study, a questionnaire survey was conducted and the items consisted of whether green home was perceived and how well green residential life was maintained in 6 types of environments. A total 118 responses of residents living in apartments of Seoul Metropolitan Area were used for data analysis. Using statistical program SPSS Win 18.0, frequency analysis, t-test, One-way ANOVA, and factor analysis was employed. The major findings were as follows: 1) slightly more than half of the respondents were aware of green home, and the vast majority were in favor of the green home policy; 2) most of the respondents carried out guidelines of green residential life, and in particular, green living on air environment was well done, followed by consumption, waste, energy, traffic and water; 3) the six kinds of environments were subcategorized by using factor analysis, and 3 to 5 factors were included in each category of environment. Also, it was found that age, educational level, employment status of respondents, housing tenure and duration were related to the degree of green residential life. In midst of global movement toward sustainability, environmentally friendly living is not optional but mandatory, so it's important to change each individual's value on the relation between people and environment and to facilitate more environmentally conscious behaviors.

• Journal of Information Technology Applications and Management
• /
• 제14권4호
• /
• pp.175-198
• /
• 2007

Technology Acceptance Model (TAM) has been a basis model for testing technology use. Post researches of TAM have been conducted with the updating the TAM by adding new independent variables in order to increase the explanation power of the model. However, one problem is that different independent variables have to be introduced to keep the explanation power whenever applying to particular technology. This reduces the generality of the research model. Thus in order to increase the generality of the model, this study reviewed the previous researches and collected the independent variables used, and regrouped them into three basic independent constructs. New research model was designed with three basic independent constructs with four constructs selected for the mandatory IT environment and voluntary IT environment, and the structured equations analysis(AMOS) was applied to find the significant causal effect relationships between constructs in addition to the explanation power of the model. Finally, this study concluded that new TAM could be used to explain the users' adopting new technology without any adding new particular independent variables.

• Journal of Korean Society for Atmospheric Environment
• /
• 제9권E호
• /
• pp.397-400
• /
• 1993

The possible air pollution problems in a proposed underground highway are discussed using carbon monoxide (CO) as an indicator. Carbon monoxide concentrations in the underground highway depend on several factors, including the size of tunnel, the number of automobiles, the CO emission rate, and the tunnel ventilation rate. Using the estimated values, CO concentrations in the underground highway can be predicted. Without proper ventilation system, CO concentration in the underground highway can be dangerous level. However, the cost of operating the mandatory mechanical ventilation system may be tremendouslyy high and may be technically unrealistic to implement. If the underground highway is constructed with proper ventilation system, a continuous air pollution monitoring system with alarming function must be installed to alert personnel of serious air pollution built up in the underground highway. Traffic must be restricted, whenever the inside air pollution levels exceed agreed values. Short distances between evacuation exits are necessary for emergency situations or malfunction of ventilation system.

• 한국지구과학회지
• /
• 제24권4호
• /
• pp.273-280
• /
• 2003

이 연구의 목적은 예비 중등 교사를 대상으로 지구 환경에 대한 환경 인식, 지구 환경의 하위 영역에 따른 환경 인식, 그리고 전공에 따른 환경 인식에 차이가 있는지를 조사하는 것이다. 이를 위해 '성장과 기술의 부정적 결과', '인류와 자연의 관계', '삶의 질', '생물권의 한계'의 4가지 하위 영역으로 구성된 NEP 검사 도구를 사용하였다. 연구 결과, 대부분의 예비 중등 교사들은 생태학적 환경 인식을 지니고 있었으며, 전공에 따라서도 유사한 환경 인식을 지니고 있었다. 그러나, 환경 관련 교육의 경험 유무에 따라서는 유의한 차이를 나타내었다.

• KIEAE Journal
• /
• 제14권4호
• /
• pp.69-79
• /
• 2014

Adverse effects resulting from the development of the environment and to minimize damage to the natural environment and the desire for pleasant scenery and the sense of raising more awareness about May 17, 2007 in accordance with the scenery method is established by each municipality landscape management and landscape planning committee Configure the district planning officer for development projects, including enhancing deliberation scenery method 7 February 2014 and revised in urban areas is more than $30,000m^2$ urban planning landscape projects are all considered by a committee mandated to landscape receive a defined landscape plan for the development was enhanced. Gyeonggi Province in 2007 after the enactment of the scenery method for district planning and landscape planning by strengthening the district planning consideration during deliberations landscape simulation by selecting the view that the proposed mandatory hearing officer from the Joint Committee on Urban construction was done. In this study, Gyeonggi-do district planning business point of view the characteristics of the landscape planning and landscape planning of the center of analysis and as a basis for the evaluation presented.

• 한국융합학회논문지
• /
• 제7권1호
• /
• pp.1-8
• /
• 2016

클라우드 컴퓨팅 환경은 가상화 기술을 이용하여 네트워크에 기반한 컴퓨터 자원, 소프트웨어, 인프라 등을 서로 공유하는 기능을 제공한다. 가상화는 기업의 서버 운영효율과 비용절감을 위해 매우 유용한 기술이지만 보안을 고려하지 않고 수행할 경우 새로운 보안 위협의 대상이 될 수 있다. 본 논문에서는 클라우드 시스템 환경에서 발생할 수 있는 다양한 문제점을 해결하는 클라우드 융합을 위한 MAC 기반 접근통제 메커니즘을 제안한다. 이 메커니즘은 접근통제 시스템 모니터의 상태규칙 집합, 보안특성 그리고 알고리즘으로 구성된다. 본 논문에서는 제안된 접근통제 메커니즘을 갖는 제어 시스템과 초기 보안 상태가 안전한 시스템임을 증명하였다. 본 메커니즘은 정책 모듈을 통해 접근통제 시스템들 간의 통제된 자원들이 서로 안전하게 공유되며 유지 관리되어질 수 있는 장점을 제공한다.