• 지식경영연구
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• 제21권2호
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• pp.1-19
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• 2020

The purpose of this study is to suggest a practical way to measure and report corporate social performance as public interest in corporate social value pursuits increases. In particular, we will look for ways to measure and report on the financial and social performance of a company based on the concept of the Double Bottom Line (DBL), which has recently spread to big companies. For this purpose, this study analyzed the theoretical background and practical techniques related to measuring and reporting corporate social performance, and examined methods for measuring and reporting social performance in the existing financial performance measurement system. As a result, SROI was the most suitable method for measuring social performance of a company. It is recommended that social performance reporting follows the disclosure method of the accounting system, and the details of reporting suggest that using the standard of GRI Standard, an international standard related to sustainability reporting, is the most reasonable alternative to 'Double Bottom Line' performance reporting.

• Journal of Multimedia Information System
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• 제7권2호
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• pp.141-146
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• 2020

Cine-Hangeul is a program that can predict the running time of a movie based on the screenplay before production. This paper seeks to verify the prediction reporting function of Cine-Hangeul, which is the standard Korean screenplay format. Moreover, this paper presents a method to increase the accuracy of the Cine-Hangeul reporting function. The objective of this paper is to offer a correction method based on scientific evidence because the current Cine-Hangeul reporting function has many errors. The verification process for five scenarios and movies confirmed that the default setting value of Cine- Hangeul's screening time prediction reporting was many errors. Cine-Hangeul analyzes the amount of textual information to predict the time of the scene and the time of the dialogue and helps predict the total time of the movie. Therefore, if a certain amount of text information is not available, the accuracy is unreliable. The current Cine-Hangeul prediction report confirms that the efficiency is high when the scenario volume is about 90 to 100 pages. As a result, prediction of screening time by Cine-Hangeul, a Korean scenario standard format program, confirmed the verification that it could secure the same level of reliability as the actual screening time by correcting the reporting settings. This verification also affirms that when applying about 50 percent of the basic set of screening time reporting, it is almost identical to the screening time.

• 지능정보연구
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• 제20권4호
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• pp.141-154
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• 2014

최근 재무제표분석을 통하여서 기업을 진단하려고 하는 다양한 학문적인 연구와 실질적인 적용이 실행되고 있다. 특히, 최근 새롭게 변경된 회계기준인 한국채택 국제회계기준(K-IFRS: Korea - International Financial Reporting Standards)에 따라서 제무제표분석에도 변화가 발생하고, 그에 따라서 기업 진단도 새롭게 변화되어야 하는 상황이 되었다. 이에 현재, 금융권에서도 관심을 갖고 있는 매출채권 처리의 변화에 따라서 발생하는 재무제표상의 진단 및 분석을 반영하여서 처리하는 새로운 진단모형의 필요성이 대두되었다. 특히, 최근 모뉴엘이라는 기업의 매출채권을 이용한 금융스캔들의 영향으로 이러한 연구가 더욱 활발하게 진행되고 있다. 매출채권은 일반적 상거래에서 발생하는 신용채권 으로서, 기업이 만기까지 보유하거나 만기 전에 양도가 가능한 금융 상품이다. 기업이 매출 채권을 할인하여 양도할 경우에 매출채권 할인을 매각거래로 처리하고, 할인료에 해당하는 금액을 매출채권처분 손실로 처리하며, 해당 거래를 우발 채무로 공시하였다. 그러나, K-IFRS 하에서는 모든 위험과 보상이 이전되지 않는 한 매출채권 할인을 차입거래로 인식한다. 이는 기업 부채의 증가로 기업가치에 영향을 미치게 된다, 이 논문에서는 매출채권 할인이 실질적으로 기업가치에 부정적인 영향을 미치는지 추정하는 지능형진단시스템을 제안한다. 본 논문에서는 매출채권 할인이 주가에 미치는 영향을 인공지능기법인 사례기반추론(case based reasoning)과 자기조직화지도 (self-organizing maps)기법을 통하여 진단 모형을 구축하였다.

• 아태비즈니스연구
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• 제8권2호
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• pp.31-39
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• 2017

Countries around the world have been engaging in automatic exchange of information to tackle tax evasion. The same goal became the basis of the enactment of the Foreign Account Tax Compliance Act (FATCA) by the United States Congress. In order to establish a common approach to counter tax evasion among different countries, the Organization of Economic Cooperation and Development (OECD) released the Standard for Automatic Exchange of Financial Account Information in Tax Matters which consists of the Competent Authority Agreement (CAA) and the Common Reporting Standard (CRS). Specifically, the automatic exchange of information is the exchange of financial account information between Tax Authorities in relevant countries. The law requires this information to be collected by financial institutions around the world for reporting to Tax Authorities. Automatic exchange of Information is made up of two information sharing frameworks: The Foreign Account Tax Compliance Act (FATCA) and The Common Reporting Standard (CRS). Under the automatic exchange of information, all financial institutions must identify accounts held by customers who are foreign tax residents or entities connected to foreign tax residents. Financial institutions must report these to the relevant Tax Authority who will then automatically exchange the account information with the relevant foreign Tax Authorities. Korean government has enacted domestic laws to require financial institutions to collect and report this information and has entered into international agreements to exchange the information with other governments. This paper analyzed the FATCA and CRS rules overall and proposed solutions for the legal and practical issues. This paper contributes to the existing literature on the automatic exchange of information by considering two information sharing frameworks.

• 간호행정학회지
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• 제12권3호
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• pp.397-405
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• 2006

Purpose: The purpose of this study was to develop the medical error reporting system and to validate an trait of error in the Operating Room. Methods: Descriptive research design was used. The subjects were 30 nurses with below 5-year-career in a University Hospital. Data was collected from 11, April until 22, April, 2005 using web-based error reporting system. Data was analyzed by mean, standard deviation, $X^{2}-test$ using SPSS WIN 10.0 program. Results: A time of medical error in operating room nursing frequent occurrence was from 12 pm. to 4pm. 'Lack of sterile materials' management' was the best frequent occurrence of medical error in operating room nursing. Conclusion: The findings of this study show that manager of healthcare organization must develop the error reporting system more familiar and ordinary. Afterward, we prevent the repetitive medical errors in nursing care through analyzing of error reporting system.

• 품질경영학회지
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• 제35권3호
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• pp.47-54
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• 2007

CSR(Corporate Social Responsibility) is the subject which has been discussed for a long time, but real preparations of the corporations begin recently. International organizations and global corporation councils have announced their own guidelines about CSR The corporations have to establish responsible departments in their organizations and begin to publish reports which deals with the social responsibility. GRI(Global Reporting Initiative) have launched international guideline for corporate reporting and ISO has progressed making international standard for CSR. This paper is a study about understanding the international regulations tendency of CSR and the trend of Corporate Reporting for their sustainable development of the organizations.

• 한국멀티미디어학회논문지
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• 제8권5호
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• pp.587-595
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• 2005

MPEG-21 이벤트 리포팅은 MPEG-21 멀티미디어 프레임워크에서 디지털 아이템, 사용자, 피어 사이에 발생하는 보고 가능한 이벤트에 대한 표준적인 상호작용 방법을 제공하는 기술이다. 본 논문에서는 MPEG-21 이벤트 리포팅 구현을 위한 중요한 요소인 시간 구조를 정의하기 위하여 이벤트 리포팅에서 사용되는 시간의 종류 및 그 특성을 분석하여 공통적으로 적용할 수 있는 시간 구조를 정의하였다 표준에서의 상호운용성과 확장성을 제공하기 위하여 XML로 정의하여 예제를 구현하였고, 본 논문에서 정의한 구조가 국제표준 "ISO/IEC 21000-Part 15: Event Reporting WD 2.0"에 채택됨으로써 객관성 및 정당성을 입증 받았다.

• Journal of Information Technology Applications and Management
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• 제14권2호
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• pp.117-127
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• 2007

Using an exchange standard, we can design an open architecture for the interchange of decision models and data. XML (eXtensible Markup Language) provides a general framework for creating such a standard. Although XML -based model representation languages such as OOSML were proposed, they are partly limited in expression capability, flexibility, generality, etc. This paper proposes a new method for expressing and sharing decision models and data based on XBRL (eXtensible Business Reporting Language), which is a XML language specialized in business reporting. We have developed a XBRL taxonomy for decision models with the concepts and relationships of a representative modeling framework, SM (Structured Modeling). The method allows for expressing data as well as decision models in a consistent and flexible manner. Diverse dependencies between components of SM models can also be affluently expressed.

• 한국콘텐츠학회논문지
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• 제14권1호
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• pp.209-222
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• 2014

본 연구는 국내에서 발표된 사회복지분야의 메타분석 논문을 미국 심리학회에서 제시한 메타분석 보고기준에 따라 연구방법론 측면에서 고찰하고자 하였다. 이를 위해 사회복지분야의 메타분석 논문 26편을 대상으로 5가지 준거별로(제목 및 초록, 서론, 방법, 결과, 논의) 분석하였다. 분석결과는 첫째, 제목 및 초록 준거에서는 메타분석 방법에 대한 제시항목을 제외하고 양호한 것으로 나타났다. 둘째, 서론 준거에서는 상당수의 항목에서 기술이 양호한 것으로 나타났다. 셋째, 방법 준거에서는 전반적인 보고기준이 미흡한 것으로 나타났는데 특히 코딩절차에 대한 보고기준이 상당히 미흡한 것으로 나타났다. 넷째, 결과 준거에서는 대체로 양호했지만 표와 그래프 제공이 잘 보고되지 않는 것으로 나타났다. 다섯째, 논의 준거에서는 대체로 양호한 것으로 나타났다. 이러한 결과를 바탕으로 메타분석 연구물을 평가할 수 있는 타당성 확보에 필요한 보고기준과 시각을 제공하여 메타분석을 통한 사회복지학의 학문적 발전을 위한 시사점을 제시하고자 하였다.

• Journal of Advanced Marine Engineering and Technology
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• 제40권5호
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• pp.418-428
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• 2016

In this study, a Vessel Shore Report Management System (VSRMS) is developed for the International Maritime Organization (IMO), Maritime Service Portfolio (MSP) Number 8, which comprises vessel shore reporting. Several documents have to be completed before the arrival/departure of a vessel at a port, as each national port has its own reporting format and data. The present vessel reporting system is inefficient, time-consuming, and involves excessive paperwork, which results in duplications and errors. To solve this problem, in this study, the vessel reporting formats and data contents of various national ports are investigated, as at present, the reporting documents required by the current IMO standard includes insufficient information which is requested by national ports. Initially, the vessel reporting information of various national ports are collected and analyzed. Subsequently, a database structure for managing vessel reporting data for ports worldwide is devised. To make the transfer of data and the exchange of information of vessel reports much more reliable, efficient, and paper-free, VSRMS, which is a software application for the simplification and facilitation of vessel report formalities, is developed. This application is developed using the latest Microsoft C#.Net Programming Language in the Microsoft Visual Studio framework 4.5. It provides a user interface and a backend MySQL server used for database management. SAP Crystal Reports 2013 is used for designing and generating vessel reports in the original report formats. The VSRMS can facilitate vessel reporting and improve data accuracy through the reduction of input data, efficient data exchange, and reduction of the cost of communication. Adoption of the VSRMS will allow the vessel shore reporting system to be automated, resulting in enhanced work efficiency for shipping companies. Based on this information system and architecture, the consensus of various international organizations, such as the IMO, the International Association of Marine Aids to Navigation and Lighthouse Authorities (IALA), the Federation of National Associations of Ship Brokers and Agents (FONASBA), and the Baltic and International Maritime Council (BIMCO), is required so that vessel reporting is standardized internationally.