• 한국컴퓨터정보학회논문지
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• 제19권12호
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• pp.339-348
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• 2014

본 연구는 2011년부터 우리나라에서 시행하고 있는 K-IFRS하에서 기업회계의 투명성과 신뢰성 및 회계감사의 신뢰성을 확보하기 위한 외부회계감사제도의 문제점을 살펴보고 IFRS도입 이후의 국제회계환경에 맞는 회계감사의 개선방안을 모색하고자 한다. K-GAAP에서 지적되는 회계감사제도의 문제점에 대한 개선방안으로는 첫째, 기업의 분식회계와 감사인의 책임성 결여, 범법행위 미인식과 독립성 결여에 대해서는 외부회계감사인의 직무수행의 자질보장이 필요하다. 둘째, 관행화된 감사인 수임제도를 자유수임제와 지정제를 차별적으로 채택하여야 한다. 셋째, 감사인선임위원회 사외이사의 독립적 권한을 부여하여야 한다. 넷째, 외부감사인은 시험제도의 개선 측면에서 감사의 품질을 위해 공인회계사 수를 늘리고 감사보수료도 감사투입시간 만큼 늘려야 한다. 다섯째, 감사인의 피감사기업에 대한 주식의 보유를 제한하여야 한다. 여섯째, 외부감사인의 감리를 위한 인원을 확충하고, 감리비율을 높여야 한다. 마지막으로 한미 FTA협상 결과에 따른 회계서비스 시장이 개방되어 해외 회계법인의 한국 진출에 대해서 당분간 제한하여 경쟁력을 쌓아야 한다.

• 방사성폐기물학회지
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• 제8권2호
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• pp.167-172
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• 2010

CANDU 사용후핵연료는 핵분열성 핵종의 농도가 비교적 낮아 장기적인 관리 방법으로서 재활용보다는 직접 처분을 고려하고 있으나 처분 부지 확보가 어려워 중간저장 정책이 단기적으로 고려되고 있다. 이와 관련하여 중간저장시설의 운영기간과 최적의 처분 착수시기에 대한 검토가 필요하다. 처분시점의 결정 요인으로는 크게 안전성, 경제성, 수용성을 설정하였다. 안전성은 크게 붕괴열과 핵비확산성 측면에서, 경제성은 각 시설의 관리비용 측면에서, 수용성은 회수성 개념 및 세대 간 책임 윤리 측면으로 나누어 검토하였다. 본 논문에서는 처분시점 결정 요인 분석 결과를 바탕으로 3가지 대안을 비교하고 최적 안을 제시하였다. 중요한 핵심 내용으로는 기술적 측면과 안전성 측면에서는 처분 시점이 빠를수록 좋다는 것과, 최적 CANDU 사용후핵연료 처분시점으로서 2041년 경을 제안하였다.

• 패션비즈니스
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• 제16권5호
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• pp.88-105
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• 2012

The purpose of this study is to examine the influence of popular culture in fashion politics phenomenon of leader. As study methods the literature study concerning fashion phenomenon and nature of popular culture were used for theoretical background and visual data from magazine, news paper, and internet were used for exploratory study. The results of this study are as follows. First, fashion politics phenomenon of leader in fashion merchandising through the marketing strategy is characterized as commercial profit. These characteristics enable the fashion industry and popular culture affect the formation to provide opportunity. Second, the fashion politics phenomenon of leader projected through mass media are the fashion icons and strong role models that are copied by consumers, conformity the popular, set a powerful fashion trend. The conformity by the mechanism of the interaction of the public will contribute to the formation of popular culture. Third, Semotics symbolism expressed in the fashion politics phenomenon of the leader, the intended message is communicated to the public by creating a positive image. Positive image of the leader of the public support and acceptance is the power to create.

• 디지털융복합연구
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• 제10권1호
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• pp.1-10
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• 2012

본 논문에서는 최근 활발히 진화하고 있는 디지털 융합 관련 스마트 어플리케이션을 파악하고 디지털 정책 시사점을 제시하였다. 스마트 어플리케이션에 관한 기존의 많은 연구가 사용자 효용과 기술수용성 등을 중심으로 진행된 반면 정책 관점에 초점을 맞춘 연구는 상대적으로 미흡하였다. 본 연구에서는 이러한 연구의 갭을 메우고자 8개의 핵심 스마트 어플리케이션을 파악하고 이에 대한 삶의 질, 공공 이익, 역작용 등을 체계화하고 델파이 방법론에 기초한 실증분석을 통하여 검증하였다. 8개의 핵심 어플리케이션은 스마트워크와 스마트 상거래로 구분하여 각각 4개의 대표적 어플리케이션을 채택하였다. 본 연구 결과는 향후 관련분야의 디지털 정책 연구에 유용한 기초 결과로 사용될 수 있다.

• 환경영향평가
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• 제21권3호
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• pp.469-481
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• 2012

CCS(Carbon Dioxide Capture and Storage) is considered as the most effective counterplan in the mitigation of climate change. Even though the risk of leakage of $CO_2$ stored in the geologic formation is very low, the public is expected to disagree with the initiation of a CCS project without proper management plans ensuring the safety. In this study, recognition of laypeople were surveyed about CCS, climate change, characteristics of carbon dioxide, storage concepts, ground pressure, the impact of carbon dioxide, and carbon dioxide for leakage. Thereafter the factors that could affect to recognition of CCS were analyzed by regression analysis. A survey was carried out to find out the public understanding and awareness about climate change and CCS. It is the purpose of this study to propose appropriate risk management strategies based on the findings from the survey.

• The Journal of Asian Finance, Economics and Business
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• 제7권10호
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• pp.1071-1080
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• 2020

This study aims to explore the critical success factors of the Water Public-Private Partnership (PPP) Projects in developing country with evidence from Indonesia. We all know that water is a basic need and therefore it becomes very important for the governments especially in the developing countries to develop and formulate a comprehensive water policy to deliver and manage the water services in the most appropriate manner as well tackle several challenges such as budget and project efficiency. In this context, PPP is a promising scheme to address the water problems, hence it becomes important to reveal the success factors of water PPP projects. An Analytic Hierarchy Process (AHP) questionnaire built from delphi methods is used to capture the perception of the relevant stakeholders in relation to the success factors. The results of this study show the most critical success factors in PPP water projects is the support and acceptance of the stakeholders from the community, whereas the private and public entities are the the second and third important factors. These findings contribute to the success of the PPP stakeholders by enhancing the policy-making decision process and by executing the water policies to support the development of PPP in the Water Sector.

• Asia Pacific Journal of Business Review
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• 제1권2호
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• pp.89-105
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• 2017

In this era of information and communication technology (ICT), efficient and cost effective public services delivery had become highly expected by the citizen in every country. In developed countries, digitally enabled public services were established in recent years while the developing countries like Bangladesh were trying to establish this advancement. The UNDP, USAID and the Government of Bangladesh launched the Access to Information (A2I) programme to improve the services delivery to reach at the doorsteps of citizen. Under this umbrella, Union Digital Centers (UDCs) were launched in 2009 at every Union of Bangladesh to reduce the "Digital Divide" in public service delivery. Thus, it had become the concern nowadays to make this initiative sustainable for a long run, this study focused to find out some key factor to be considered for making them sustainable in Bangladesh. It explored the previous researches related to these centers and same categories of institutions in other countries where the researchers argued about some issues in different aspects. Based on their findings and discussions, this study tried to analyze the key issues influencing the sustainability factors. To analyze the factors for sustainability, it addressed the financial, investment, business development and publicity, competencies of entrepreneurs, community acceptance and gender issues, institutionalization and physical infrastructure concerned with UDCs. The Government agencies, policy makers, researchers could be consider those recommendations for developing the strategies for sustaining the operations of UDCs in Bangladesh.

• Nuclear Engineering and Technology
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• 제55권4호
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• pp.1410-1419
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• 2023

Public perception plays a crucial role in the successful completion of a nuclear power project. As a newcomer country to nuclear power, there are lots of misconceptions among the Bangladeshi people about nuclear energy. Consequently, it is crucial to minimize all the doubts among mass people and build up their positive outlook toward nuclear power. This demands a comprehensive survey to figure out the public opinion, concerns, false impressions, and knowledge gap regarding nuclear power. In the present study, these issues were addressed by a survey that was responded to by 661 persons for the 24 survey questions. The questions were categorized based on information, knowledge, faith, benefit, awareness, and technology. Feedback and responders' basic demographic and socioeconomic information were collected from various locations in Bangladesh through online and in-person surveys. The responses were analyzed in both statistical and descriptive ways. Some of the feedback was found to vary with age, sex, and education level while others were quite independent of these parameters. It is found that socioeconomic development and energy security can be achieved by the inclusion of nuclear energy in the power system master plan of the country. However, huge knowledge gaps and misconceptions were found among the public regarding nuclear energy. As per feedback, political instability and corruption may affect the national nuclear power project in Bangladesh. Low faith in the existing rules & regulations for nuclear power programs was also observed. The result of this study will be handy to develop the communication and public awareness strategy for a successful nuclear power project in Bangladesh.

• Journal of Preventive Medicine and Public Health
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• 제56권6호
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• pp.523-532
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• 2023

Objectives: During the second coronavirus disease 2019 (COVID-19) surge, cases increased sharply due to low awareness and compliance with measures to limit disease spread. Health literacy (HL) is an important component of public health initiatives, and schools are potential sources of health education to increase HL via the presentation of COVID-19 educational modules. Methods: This cross-sectional study involved an online questionnaire administered to students from 5 high schools in Surabaya and Sidoarjo, Indonesia, 6-7 weeks after the start of government-issued directives restricting public gatherings. We collected data on each respondent's age, gender, parental education, and socioeconomic variables. HL was determined by the Health Literacy Measure for Adolescents. We additionally measured their attitudes and behaviors related to preventing the spread of COVID-19. The students were asked if they watched the COVID-19 module at school, their feelings about vaccination, and preferred online sources of COVID-19-related information. Results: Most of the 432 respondents had viewed COVID-19 modules at school. Module exposure was associated with significantly higher total and domain-specific HL and more positive attitudes toward government-issued COVID-19 restrictions on travel and public gatherings (p<0.05). However, behaviors to prevent COVID-19 spread and vaccine acceptance were not associated with module exposure. Most students chose social media as their source of COVID-19-related information. Conclusions: Schools can provide information to increase adolescents' HL and the public's support for health initiatives to prevent or limit the spread of COVID-19.

• 한국언론정보학보
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• 제34권
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• pp.63-97
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• 2006

본 연구는 한국의 기업 PR 수단 및 활동의 발전과정에 미친 외적요인을 일본의 영향을 중심으로 고찰하였다. 이를 위해 본 연구는 기업 PR 커뮤니케이션 수단의 경우 CIP 도입과 수용, 기업 PR광고, 사보를 중심으로, 기업 PR활동의 경우 기업재단을 통한 사회공헌활동과 경제계 PR 활동을 중심으로 살펴보았다. 기업 PR과 관련하여 기업 PR 활동의 특성을 중심으로 한국 기업의 PR 활동의 강조점과 커뮤니케이션 수단 활용 측면의 고찰을 통해 일본의 영향을 분석하였다. PR 발달사적 측면에서 기업 PR관련 영역들을 중심으로 한국의 상황과 일본의 상황 비교를 통해 분석대상으로 선정한 문제들에 접근하였다. 분석결과 한국에서의 기업 PR 수단 및 활동영역의 발전과정에 일본이 많은 영향을 미쳤음을 알 수 있었다. 그러나 일본 기업 PR의 시작과 발전은 PR 이론과 PR 실무 및 관행 측면에서 많은 부분 PR의 발상지며 종주국인 미국의 것을 받아들였음은 이론의 여지가 있다. 따라서 미국으로부터의 직접적 경로가 아닌 일본을 통한 간접적 도입의 형태로 일본에서 도입 발전된 방식으로 한국에서 수용 발전되었다 하더라도 미국의 영향이 존재함은 부정할 수 없을 것이다.