• Asia pacific journal of information systems
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• 제33권4호
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• pp.1016-1035
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• 2023

Corporate tax avoidance has been the subject of international debate since the Enron scandal and has raised awareness of the need for greater transparency in financial markets. Efforts have been made to strengthen financial reporting requirements and meet the needs of investors and other stakeholders, including digitalization of financial reporting through Extensible Business Reporting Language (XBRL). This study examines the impact of the mandatory adoption of XBRL on corporate tax avoidance. We tested our predictions using a panel dataset of Indonesian firms listed on the IDX stock exchange. Based on available information in the DATASTREAM database covering the 2013-2017 period, we used two proxies for tax avoidance i.e., GAAP effective tax rate and current effective tax rate. We estimated multiple regression model including industry and year fixed effects. The results show that XBRL implementation has reduced corporate tax avoidance. These findings suggest that improving corporate transparency through XBRL could play a deterrent tool to corporate tax avoidance. The results of this study should be useful to tax authorities and accounting standard setters supporting the benefits of digitalizing financial reporting and continuing to complete XBRL taxonomies around the world.

• 국제학술발표논문집
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• The 4th International Conference on Construction Engineering and Project Management Organized by the University of New South Wales
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• pp.340-349
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• 2011

During the negotiation and resolution of delay and disruption disputes on construction projects, the use and misappropriation of float, and the question of float ownership, are considered to be a major concern to those involved. Most practitioners and authors are of the opinion that it is an issue that should be clearly defined and addressed within the provisions of the contract. However, the terms "float" or "ownership of float" are rarely mentioned (if at all) in most of the standard forms of Australian construction contracts, giving little guidance to those involved as to how this issue should be addressed. In October 2002 the United Kingdoms Society of Construction Law (SCL) published a Delay and Disruption Protocol (the Protocol) that contains a suggested approach to the issue. The aim of this research was to obtain an Australian opinion of the suitability of the SCL's Delay and Disruption Protocols suggested approach to the issue of float and ownership of float for use by the Australian construction industry. Qualitative interviews were carried out with Australian construction industry experts experienced in the administration, negotiation, and resolution of delay and disruption disputes to obtain their opinions of the suitability of the SCL's proposed approach. Results indicate general confusion and uncertainty as to how the issue of float and float ownership should be addressed in general, with the SCL's approach adding further to that confusion.

• 한국건설관리학회논문집
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• 제15권4호
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• pp.128-138
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• 2014

토목 분야 Building Information Modeling(BIM) 활성화를 위해 시급한 과제 중에 하나가 토목 구조물에 대한 라이브러리(Library)의 구축이다. 라이브러리의 구축을 통해 BIM 모델링의 시간을 단축할 수 뿐 아니라, 정확한 물량산출과 표준화된 모델의 공유가 가능해진다. 그러나, 건축분야에 비해 국내 토목 구조물에 대한 표준화된 라이브러리는 매우 부족한 실정이다. 본 연구에서는 국토교통부에서 제공하는 2차원 표준도를 기반으로 옹벽 및 암거 구조물을 라이브러리로 구축하였다. 상용 BIM 소프웨어를 사용하여 각각 구조물에 형상과 철근을 모델링하는 방법을 적용하였으며, 특히 라이브러리를 재활용하고 범용적으로 쓸 수 있기 위한 치수 및 물량 파라미터들을 정의하는데 주력하였다. 구축된 라이브러리를 실제 사업에 투입했을 경우, 정확하고 신속한 물량산출이 가능하고 형상정보가 1개의 라이브러리로 통합 관리되어 기존 2D 도면에 비해 관리가 용이하다는 것을 파악 할 수 있다. 또한 콘크리트 형상을 파라미터의 조정으로 쉽게 바꿀 수 있다는 것을 알 수 있다. 그러나, 철근의 경우에는 형상 파라미터를 조정함에 따라 스트럽 및 겹이음 철근의 조정이 제대로 되지 않아 아직까지는 수동으로 물량을 조정해야 하는 한계점이 있다. 본 연구의 결과를 통해 토목구조물은 비정형적이고 개별 사업에 따라 단품적으로 생산되기에 라이브러리의 구축이 어렵다는 인식에서 벗어나 국내 토목 시설물 기준 및 시방서에 따른 꾸준한 라이브러리 추적을 통해 BIM 적용 확산을 앞당길 수 있을 것으로 판단된다.

• 한국산학기술학회논문지
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• 제18권11호
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• pp.770-777
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• 2017

BIM(Building Information Modeling)은 2000년대 들어서면서 기존의 CAD를 대신하여 통합정보모델로서의 관심과 기대를 받아왔다. 건설산업 전체 중에서 건축분야에서 먼저 활용되기 시작한 BIM기술은 토목분야에서는 상대적으로 늦게 도입이 되기 시작하였다. 그러나 정부에서 2020년부터 모든 SOC사업의 20%를 적용계획을 발표하는 등 토목사업에서의 도입은 가속화 될 것으로 예상된다. BIM을 성공적으로 도입하기 위해서는 통합적 설계정보에 대한 체계적인 구조와 이를 구현하는 기술이 뒷받침되어야 한다. 또한 건설사업에서 정보화는 많은 복잡한 요소들이 얽혀 있어 정보체계간의 관계 정립이 무엇보다 중요하다. 본 연구에서는 토목사업에 BIM을 도입하기 위한 정보관계를 규명하여 통합정보를 구성하기 위한 프레임워크를 제시하고 이를 교량사업에 적용하여 그 효용성을 확인한다. 본 연구는앞으로 토목분야에서 WBS(Work Breakdown Structure)를 BIM에 도입하여 공정 및 공사비 관리를 통합적으로 수행하는데 활용될 수 있다. 또한 BIM을 도입하기 위한 정보체계의 표준화에 대한 방향제시를 통하여 앞으로 토목의 각 분야에서 BIM을 도입하는데 도움이 될 것이다.

• Journal of Korea Trade
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• 제24권2호
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• pp.31-52
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• 2020

Purpose - This study mainly investigates two potential legal regimes expected to govern the use of electronic bills of lading: the Rotterdam Rules (2009) and the UNCITRAL Model Law on Electronic Transferable Records (2017). Widespread use of electronic bills of lading has been unsuccessful partly due to the absence of a uniform legal regime and protracted uncertainties. This paper aims to carry out an assessment of the possibilities where either of two potential legal regimes could provide certainty to the effect and validity of the use of electronic bills of lading, and contribute to the facilitation of electronically transferring the rights to goods carried by sea. Design/methodology - This paper first introduces two legal instruments and the relevance to electronic bills of lading. Since neither of these legal instruments has yet entered into force, the following section looks into the ratification or enactment possibilities based on a literature review and track records of the past legal regimes of the same kind. Assessment of the different adoption possibilities further requires comparative work of the two legal instruments, which will be based on an analysis of relevant provisions and a literature review. The literature review on the Rotterdam Rules delves into various studies and data produced since the UNCITRAL's adoption in 2009. The literature review on the UNCITRAL Model Law on Electronic Transferable Records heavily relies on UNCITRAL working group documents from 2011 to 2017 together with the final explanatory note. Findings - The main findings can be summarized as follows. Application of the Rotterdam Rules would negate the role of the UNCITRAL Model Law on Electronic Transferable Records assisting in the implementation of the Rotterdam Rules due to some conflicting issues. Enactment of the UNCITRAL Model Law alone can sufficiently provide a higher level of certainty in the use and effect of electronic bills of lading so long as lawmakers and parties are aware of some issues with the application. What concerns potential users most is the extension of the status quo, where neither of the legal instruments have any effect. It is necessary to take a number of alternatives into consideration, such as promotion of standard clauses and confirmation by a court ruling. Originality/value - Existing studies focus either on the Rotterdam Rules or on the UNCITRAL Model Law, but not both. Not many papers have yet dealt with the Model Law, which was adopted by UNCITRAL only 2 years ago, particularly in the context of a potential legal regime for electronic bills of lading. This paper attempts to introduce the differences between the two legal instruments in regulating the use of electronic bills of lading while providing an assessment of the various possibilities for which parties involved in international trade can be better prepared for the changing legal environment.

• 한국지구과학회지
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• 제23권6호
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• pp.494-506
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• 2002

우리 나라는 현재 표준시로 경도 135 E를 기준으로 하는 I-시간을 사용하고 있으면서 I-시간대역의 서쪽 경계에 위치하고 있어 표준시가 태양시보다 30분 정도 빠르게 운용되고 있다. 우리 나라가 적용하고 있는 이 I-시간이 우리나라의 표준시로 적합한가를 판단하기 위하여 세계 각국의 표준시 사용 현황을 조사 분석하여 다음과 같은 결론을 얻었다. 현재 세계의 각 국가가 사용하고 있는 표준시를 검토해보면 주요 국가 중 56% 정도는 그 지리적 위치가 태양시와 표준시가 어느 정도 일치하고 있으며(Table 4 참조), 18% 정도는 태양시보다 30분 정도 빠른 표준시를, 그리고 또 21% 정도는 태양시보다 1시간 이상 빠른 표준시를 운용하고 있어서 대체로 태양시보다 빠른 표준시 운용을 긍정적으로 받아들이고 있다. 표준시를 태양시보다 늦게 운용하는 국가는 5% 정도가 있을 뿐이다. 이와 같이 세계 대부분의 나라에서 표준시를 태양시보다 30분${\sim}$1시간, 또는 그 이상까지도 앞세워 적용하고 있으면서 그 중에서 또 많은 나라가 서머타임까지를 시행하고 있다는 사실은 태양시에 대해 표준시를 어느 정도 앞세워 생활하는 것은 인간의 생체리듬에 악영향을 미치지 않으면서 오히려 시간 이용을 효율화하는 장점이 있다는 결론을 얻을 수 있다. 이는 한국의 경우에도 적용될 것으로 보아 태양시보다 30분 정도 빠른 현재의 표준시 I-시간이 한국인의 생체리듬에 나쁜 영향을 주지 않으면서, 오히려 하루의 시간을 효율적으로 사용할 수 있는 장점을 가진 시간환경인 것으로 판단된다. 뿐만 아니라 이러한 시간환경은 여름철에 일광절약시간제(서머타임제) 시행의 필요성을 완화시켜주는 효과도 있어 표준시를 안정적으로 운용하는 데에도 크게 기여하고 있는 것이다. 또한 이 I-시간은 UTC와 정수 시간차를 유지하면서 안정적으로 운영하려는 세계 각국의 표준시 운영 경향과도 잘 일치한다. 따라서 우리 나라가 태양시에 맞게 H$^{\ast}$-시간을 사용해야 한다는 것은 태양시와 비슷한 표준시를 사용한다는 장점은 인정되지만, 그에 못지 않게 UTC와는 비 정수 시간차 시간을 운용하게 되며, 또한 하절기에는 서머타임을 도입해서라도 태양시보다 1시간 빠른 시간을 이용해야 한다는 필요성을 유발하게 된다는 점에서 결코 바람직하지 않다고 생각된다.

• 대한건축학회논문집:계획계
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• 제34권1호
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• pp.3-14
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• 2018

An apartment complex is a building use with great potential to contribute to solving problems related to urban ecological environment and climate change. The first goal of this study is to grasp the current situation of application and limitations of the ecological area rate, which is a representative evaluation index used to evaluate the environmental performance of the external space of an apartment complex in Green Standard for Energy and Environmental Design (G-SEED). The second goal is to propose a prototype of the evaluation index for evaluating greenhouse gas (GHG) reduction performance in order to supplement the evaluation index for the environmental performance of the external space in terms of response to climate change. We analyzed 43 cases of apartment complexes certified according to G-SEED, which was enforced since July 1, 2010, and found application characteristics of each space type and the limitations of ecological area rate. We analyzed overseas green building certification systems such as LEED and BREEAM that derived implications for supplementing the limitations of ecological area rate, which is focused on the evaluation of soil and water circulation function, and set up a development direction of complementary measures. Through analysis of previous studies, relevant regulations and standards, and technical documents of the manufacturer, the heat island mitigation performance of the pavement and roof surfaces of the apartment complex and the carbon uptake performance of the trees in the apartment complex was selected as parameters to yield the GHG reduction performance of the external space of the apartment complex. Finally, a quantitative evaluation method for each parameter and a prototype of the evaluation index for the GHG reduction performance were proposed. As a result of applying the prototype to an apartment complex case, the possibility of adoption and applicability as an evaluation index of G-SEED were proved.

• Imaging Science in Dentistry
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• 제35권1호
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• pp.25-31
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• 2005

Purpose : To evaluate the stability of the segmental occlusal plane and anatomical line as the reference line for measuring the mesiodistal tooth angulation in panoramic radiography and to determine the mean angle and the range of the mesiodistal tooth angulation in Korean population with normal occlusions. Materials and Methods : Twenty nine subjects (15 men, 14 women) with normal occlusion were selected. A total of 29 panoramic radiograms were taken at normal head position and then 10 images of 5 subjects selected were repeatedly taken with repositioning 2 times at each of the head down (V-shaped occlusion) and up (horizontal occlusion) for evaluation of stability of adopted reference lines by using PM2002CC (Planmeca, Finland). The images were traced with adoption of two test reference lines and the long axes of the teeth. The mesial angles formed by each reference line and the long axes of the teeth were measured and analyzed. Results : With anatomical reference line, the mesiodistal tooth angulations of the molars showed the significant difference by over 5 degree between the normal and each changed head position. With segmented occlusal reference line, deviations of mesiodistal tooth angulations by the two changed head positions were less than 1 degree. The means, standard deviations, and maximum and minimum values of mesiodistal tooth angulations to segmental occlusal reference line on panoramic radiography were determined. Conclusion : It would appear that mesiodistal tooth angulations to segmental occlusal plane as reference line in panograms are predictable as standards of normal occlusion and useful for evaluation of tooth arrangement between adjacent teeth.

• 한국건설관리학회논문집
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• 제13권4호
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• pp.3-15
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• 2012

현재 BIM을 도입한 주요 국가들은 BIM 발주 또는 납품 전 단계에서 설계사가 설계과정 중 기본적인 품질 확보가 가능하도록 필요한 지침을 제공하고 있다. 그러나 국내 건설산업의 경우, BIM의 도입 및 적용은 확산되고 있으나, BIM 발주 시 설계품질을 고려한 지침은 제공되지 않고 있다. 이로 인해 설계사는 자의적 해석에 의존적일 수밖에 없으며, 발주자는 납품받은 BIM 데이터의 품질을 신뢰하기 힘든 상황이다. 또한, BIM 소프트웨어의 내부 오류는 파악할 수 없는 관계로 자체 포맷에 의한 품질검토는 BIM 데이터의 품질을 확보하기 어렵다. 따라서 BIM 데이터의 품질을 높이기 위해서는 개방형 BIM(IFC)을 활용한 객체모델링과 객체별 속성 정의 등을 포함하는 지침을 개발할 필요가 있다. 이는 BIM 데이터의 기본 품질을 보증하고, 품질검토를 통하여 좀 더 나은 품질을 확보하는데 활용될 수 있다. 이에 본 연구는 설계품질 향상을 위한 개방형 BIM기반의 품질관리 방안으로 해외 주요 국가들의 선진사례와 품질검토 소프트웨어를 조사 분석하여 기본적인 품질관리가 가능한 요구조건을 제시하였고, 기존 BIM 사례에 적용하여 요구조건의 유용성을 검토하였다.

• 한국컴퓨터정보학회논문지
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• 제21권5호
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• pp.177-184
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• 2016

Since 1980s, 30 years has passed after issues on environmental refugee began to appear. However, why environmental refugee is not considered as refugee officially in international society? Above all, it seems that main point is the responsibility given to those developed countries if they, whom led the climate changes, officially acknowledge environmental refugee. The problem is that environmental refugee has no direct responsibility for causing climate changes. Actually. the responsibility should be granted to the developed and industrialized countries which caused climate changes. In accordance to the refugee protection system established under current international law, it is difficult to include them into refugee category and thus, they can hardly have enough support. It is urgently needed that new refugee treat which have the new standard and solution added to it shall be adopted. To allow new refugee treat to be effective it is compulsory to have constant and binding policy determination and willingness of execution from a united international organization. Of course, before this, countries should try to have common recognition on recognizing new refugee problem and its seriousness as well as solving those problems together. In reality, it is worth considering adoption of semi-forceable type of system as a more effective way, which allocates responsibility of accepting refugee by amount of carbon emitted. Also, as refugee issue has an important influence on mother company and the third countries, execution process of the system has to be defined clearly. For those permanent organizations, they should accurately define environmental factors making refugee and set standards to minimize possibility of abuse and misuse.