• 제목/요약/키워드: Reporting Standard

검색결과 201건 처리시간 0.029초

The AS4059 Hydraulic System Cleanliness Classification System: Replacement of NAS1638

  • 마이크 데이;홍정희
    • 드라이브 ㆍ 컨트롤
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    • 제9권2호
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    • pp.39-45
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    • 2012
  • The NAS 1638 cleanliness classification system was originally developed in 1966 by the US Aircraft Industries of America to both simplify reporting of particle count data and to control the introduction of dirt during the assembly of aircraft fluid systems. The numbers of particles at stated sizes are represented by broad bands where the interval was generally a doubling of contamination. A number of systems have been introduced since this to suit differing requirements. NAS 1638 and AS4059 are used in other industrial sectors such as the Off-shore & Sub-Sea and the Primary Metal Industries. The changes to ISO contamination measurement standards controlled by ISO/TC131/SC6 in 1999 meant that a revision of most of these classification systems was necessary. The body responsible for NAS 1638 decided to withdraw it for new installations and replace it with an update of an existing standard, SAE AS 4059. This paper details the philosophy behind the contamination coding systems, the reasons for the changes to the ISO contamination standards and explains the workings of AS 4059, the replacement for NAS 1638. It goes on to detail the latest changes to this standard.

전통침구기법(傳統鍼灸技法)의 복원을 위한 문헌조사 (Document Research for the Restoration of Traditional Acupunctural Methods)

  • 오준호;안상우
    • 한국의사학회지
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    • 제18권1호
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    • pp.103-126
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    • 2005
  • 1) Objective This research is a process of examining the Traditional Acupunctural Methods left in our documents. The objectives of this paper are explaining the process of researching documents and reporting several points revealed in this process. 2) Process This study was done through the following steps: (1) We located the Acupunctural Methods in the original text database on the web. (2) We sorted them according to criterion. (3) We set up some standard clauses in order to organize the selected information. (4) We re-organized the information following the standards within the categories. (5) As for clauses that were not fully explained in the documents, we tried to restore them through other documents. 3) Results (1) 11 standard clauses were set up in order to organize the Traditional Acupunctural Methods. (2) Traditional Acupunctural Methods were extracted from 22 documents, (3) 24 Traditional Acupunctural Methods were extracted and organized by standards. (4) We learned of similar methods with resembling ways of drawing blood and methods with deep interest in the depth of needle insertion. Also, we were able to gain a clue to the exchange of Acupunctural Methods among the three Asian countries and the possibility of research using the Korean Medicine Database.

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The Impact of Perceived Transparency, Trust and Skepticism towards Banks on the Adoption of IFRS 9 in Malaysia

  • JASSEM, Suaad;RAZZAK, Mohammad Rezaur;SAYARI, Karima
    • The Journal of Asian Finance, Economics and Business
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    • 제8권9호
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    • pp.53-66
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    • 2021
  • The global financial crisis in 2008 eroded trust towards the banking industry overall. To make such institutions more transparent, the International Accounting Standard Board developed the International Financial Reporting Standard 9 (IFRS 9). After the announcement of IFRS 9, academic research has primarily focused on examining the stability of banks due to early loan-loss recognition guidelines under the new system. There appears to be a lack of understanding of how IFRS 9 has influenced institutional depositors' opinions of bank trustworthiness. Hence the goal of this study is to determine how the adoption of IFRS 9 by banks has impacted perceptions of transparency, trust, and skepticism, from the perspective of large institutional depositors. This research was conducted in the context of Malaysian banks that follow the IFRS 9 guidelines. A framework is proposed using the signaling theory, leading to the development of a set of hypotheses. The hypotheses are tested with data collected from 654 financial analysts working in Malaysian companies that are large institutional depositors. The results indicate that the adoption of IFRS 9 has led to higher levels of perceptions of bank transparency and trust, and lower levels of skepticism towards such banks.

Intellectual Capital Measurement and Disclosure : A New 'Paradigm' in Financial Reporting

  • Bhasin, Madan Lal
    • 융합경영연구
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    • 제4권4호
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    • pp.1-16
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    • 2016
  • In today's knowledge-based economy, measurement and disclosure (M&D) of intellectual capital (IC) are crucial for enhancing business performance and competitiveness. In the global world, M&D of IC are useful means to keep investors well-informed and reduce information asymmetry. At present, very few leading corporations in India have disclosed IC information on a 'voluntary' basis. Traditional accounting practices, therefore, will need to assimilate innovations that seek to meaningfully represent the 'true-value' of the intangible assets of the company. This is an exploratory study of IC M&D by 8 Indian companies over 5-year period, using 'content' analysis and market-value-added (MVA) as research methodologies. The annual reports of companies were collected from their respective websites. As part of present study, various statistical techniques have been used to analyze the data. The findings show that the sample companies, on an average, reported a positive value of IC, along with wide-disparity, low-level of ICD. Unfortunately, the omission of IC information may adversely influence the quality of decisions made by shareholders, or lead to material misstatements. Finally, we recommend to "the international accounting bodies, to take the lead by establishing a harmonized ICD standard, and provide guidance to the big listed-companies for proper measurement and disclosure of IC, both for internal and external users."

Potential Work-related Exposure to SARS-CoV-2 by Standard Occupational Grouping Based on Pre-lockdown Working Conditions in France

  • Narges Ghoroubi;Emilie Counil;Myriam Khlat
    • Safety and Health at Work
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    • 제14권4호
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    • pp.488-491
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    • 2023
  • This study aims to ascertain occupations potentially at greatest risk of exposure to SARS-CoV-2 based on pre-lockdown working conditions in France. We combined two French population-based surveys documenting workplace exposures to infectious agents, face-to-face contact with the public, and working with colleagues just before the pandemic. Then, for each 87-level standard French occupational grouping, we estimated the number and percentage of the French working population reporting these occupational exposure factors, by gender, using survey weights. As much as 40% (11 million) of all workers reported at least two exposure factors. Most of the workers concerned were in the healthcare sector. However, army/police officers, firefighters, hairdressers, teachers, cultural/sports professionals, and some manual workers were also exposed. Women were overrepresented in certain occupations with potentially higher risks of exposure such as home caregivers, childminders, and hairdressers. Our gender-stratified matrix can be used to assign prelockdown work-related exposures to cohorts implemented during the pandemic.

Key Image를 포함한 방사선과 판독결과지 표준전송시스템 개발 (Developing Standard Transmission System for Radiology Reporting Including Key Images)

  • 김선칠
    • 대한방사선기술학회지:방사선기술과학
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    • 제30권1호
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    • pp.47-51
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    • 2007
  • 의료정보의 전달과정과 저장은 공유를 목적으로 함으로써 기본적인 표준안을 지니고 있어야 한다. 현재 방사선과 판독결과와 관련하여 DICOM SR이 제시되고 있으나, 이를 현실적으로 적용하기가 어려운 것이 사실이다. 무엇보다도 현재 개인평생전자의무기록 관리체계를 구축하려는 시스템에서 표준으로 내세우는 CDA형태의 판독결과지를 필요로 한다. 따라서 본 연구는 방사선과 판독결과지를 PACS내에서 자동으로 CDA로 생성하는 Module을 개발하고 이를 적용시켰으며, 이 결과지 안에는 검사결과뿐만 아니라, 판독에 가장 큰 영향을 미치는 Key Image를 내포하여 파일형태로 전송 저장하게 하였다. 상호 이질적인 시스템이라 할지라도 정보의 분석과 저장이 용이하게 구현하여 적용시켰으며, 고가의 의료장비가 부족한 지역과 대형, 3차 진료기관과의 방사선과 결과 정보의 공유를 통해 의료서비스를 개선시키는데 역할을 할 것으로 사료된다.

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식품의 미생물 규격기준의 국제적동향 (International Tendencies for Estavlishing a Microbiogical Standard for Food)

  • 신광순
    • 한국식품위생안전성학회지
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    • 제1권1호
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    • pp.77-95
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    • 1986
  • In 1962 the governing bodies of FAO and WHO approved the establishment of a joint FAO/WHO Food Standards Programme, the creation of a jointly sponsored body to be known as the Codex Alimentarius commission to implement the Programme. It can reasonably be claimed that the Commission has assumad the leading role in establishing internation food standards throughout the world. The Codex Committee of Food Hygiene has received much advice and assistance from other international organization which have been working in this field for a number of years. In particular, it has received valuable background documentation from the International Commission on Microbiological Specifications for Foods(ICMSF) which was set up by the International Association of Microbiological Societies(IAMS), and also from the International Organization for Standardization (ISO). Nevertheless, in spite of the information supplied by governments and research bodies in this field, microbiological standards have proved to be a highly controversial subject from the point of view of Codex standards. When it is decided to establish a microbiological standard for a food or class of foods, the following technical and administrative aspects must be considered: 1) The standard should be based on factual studies and serve one or more of the following objectives: (1) to determine the conditions of hygiene under which the food should be manufactured; (2) to minimize the hazards to public health; (3) to measure the keeping quality and storage potential of the food 2) The standard should be attainable under practicable operating and commercial conditions and should not entail the use of excessive heat treatment or the additions of extra preservatives. 3) The standard should be determined after investigation of the processing operation. 4) The standard should be as simple and inexpensive to administer as possible, the number of tests being kept to a minimum. 5) Details of methods to be used for sampling, examining and reporting should accompany all published microbiological standards. 6) In establishing tolerance levels for the permissible number of defective samples, allowance should be made for sampling and other variations due to differences in the laboratory methods. The following additional points should be kept in mind: 1) It is not satisfactory to establish one set of microbiological standards for a miscellaneous group of foods, such as“frozen foods”or“precooked foods”. 2) Microbiological standards should be applied first to the more hazardous types of food on the basis of experience of expected microbiological levels, taking into account variations in composition, processing procedures, and storage. 3) When a standard is established, there should be a definite relationship between the standard and the hazard against which it is meant to protect the public. 4) The sensitivity, reliability, and reproducibility of the sampling and analytical methods should be compared in different laboratories and the methods to be used should be specified in detail as part of the standard. 5) Tolerances should be included in the standard to account for inaccuracies of sampling and analysis. 6) Standards should be applied on a voluntary basis before compliance is made mandatory.

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사회연결망 분석기법을 활용한 기업지배구조와 기업성과 연구 (A Study on Relation between Corporate Governance and Business Performance using Social Network Analysis)

  • 박병선;곽기영;김선웅;최흥식
    • 경영과학
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    • 제29권2호
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    • pp.167-184
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    • 2012
  • Business diversification is inevitable to survive under the current competitive business environments. The advent of new businesses makes corporate governance more complicated through corporate combinations. Recent introduction of new accounting standard, International Financial Reporting Standards(IFRS), accelerates the need for corporate governance analysis. This study analyses the complex corporate governance system and its relation to the business performance using social network analysis. Corporate inter-governance networks can be visualized easily in a social network diagram. 552 corporate governance data are empirically analysed in the Korean stock market. The changes in In-Degree between networks are positively related with the changes in corporate sales volume. We can find the same results using operating profits as corporate performance proxy. The results show that social network analysis technique can be applied to investments in the stock markets.

MPEG-21의 DRM 기술 표준화 현황 분석 (Standardization of DRM Technologies in MPEG-21)

  • 정상원
    • 정보관리연구
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    • 제35권2호
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    • pp.107-130
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    • 2004
  • MPEG-21은 상호운용성이 확보되고 저작권이 보호되는 방법으로 디지털 콘텐츠가 생성, 배포, 소비될 수 있도록 하기 위한 개방형 표준 프레임워크이다. 이 글은 DRM 기술을 중심으로 MPEG-21의 각 분야별-거래와 배포의 기본단위인 디지털 아이템 선언(DID), 디지털 아이템 식별(DII), 저작권 관리 및 보호(IPMP), 권리데이터사전(RDD), 권리표현언어(REL), 영구연결기술(PAT), 이벤트 리포팅(ER)-기술 표준화의 개념과 내용을 살펴본다.

철도시스템의 안전관리를 위한 인적요소 분야의 표준에 대한 연구 (Review of International Standards Related to Human Factors for Managing Railway System Safety)

  • 박홍준;김사길;변승남
    • 한국철도학회:학술대회논문집
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    • 한국철도학회 2009년도 춘계학술대회 논문집
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    • pp.1347-1350
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    • 2009
  • Rail human factors research has grown rapidly in both quantity and quality of output over the past few years. The continual influences of safety concerns, new technical system opportunities, reorganisation of the business, needs to increase effective, reliable and safe use of capacity, and increased society, media and government interest have now accelerated rail human factors research programmes in several countries. In this paper we review international standards and guidelines on rail human factors, covering driving, signalling and control, maintenance, reporting systems, passenger interests, management, planning and technical systems change. The purpose of this study is to define the criteria regarding human factors for managing railway system safety. Therefore, some rail human factors suggested in this study may be used as basic data for supporting the Korean railway system safety.

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