• Proceedings of the Korean Society for Quality Management Conference
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• 2004.04a
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• pp.255-260
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• 2004

IEC 60300 series, the international standards on dependability management system are newly developed and introduced rapidly worldwide. In order to meet this situation, it is necessary to apply them to the Korean industries effectively. This requires for us to prepare in advance for the introduction of the certification system of IEC 60300. It includes the establishment of the infrastructure such as documentation of Korean Standards, introduction of test equipments and test manuals, recognition of the certification body and training of specialists etc. This paper addresses the first step for the Introduction of IEC 60300. It includes the necessity of introduction of the system, general requirements and procedures for the certification of the industries, sampling methods design and establishment of the dependability assurance system of the materials.

• Journal of Korean Society of Occupational and Environmental Hygiene
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• v.30 no.4
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• pp.394-404
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• 2020

Objectives: The aims of this study are to derive the characteristics of diesel exhaust gas emissions generated during vehicle checking in the garage of fire stations and of the related improvement plans for proper air quality management. Methods: The researcher measured changes in the air quality inside garages according to the operating conditions of the exhaust facility and before and after vehicle checking at three fire stations. Results: During the checking of fire engines, a large volume of hazardous substances exceeding management standards were generated, and improvement of the discharge facilities was required for proper air quality management. Conclusions: It is necessary to study the hazard evaluation of firefighters' exposure to exhaust gas, to operate exhaust gas ventilation facilities, and to prepare technical standards for proper indoor air quality management.

• International Journal of Computer Science & Network Security
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• v.22 no.9
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• pp.369-375
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• 2022

The article substantiates the need and shows the features of introducing SMART management into the system of public management of regional development in the context of strengthening the national security of Ukraine. Disclosed are such provisions as: goal-setting; state mission; state mission in Ukraine; goals of the Ukrainian state; strategic management priorities in Ukraine. Differences between the purpose of the organization and the purpose of the state are determined. The characteristic of the goal at the state level is given. The management standards in SMART management are characterized. The issues of the exhaustibility of existing SMART criteria are reviewed and it is proposed to supplement them with two such as: inspiration (inspiration) and ity (ethics). Two main principles are defined (evaluated (assessment), reviewed (review)), which must be observed when introducing SMART management into the system of public management of regional development in the context of strengthening the national security of Ukraine.

• Journal of Families and Better Life
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• v.30 no.1
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• pp.29-40
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• 2012

The purpose of this study is to find out the problems of current housing construction standards related to community facilities and to suggest the vitalizing strategies that enhance the sense of community among the residents living in apartment housing complexes. For the purpose, three times small group workshops were executed during April 26~May 3, 2010 for 14 professionals in construction company, university, research institute, and housing management company. Based on the results of small group workshops, questionnaire survey for the 10 professionals was done during August 13~23, 2010 to find out the additional opinions about the revision of housing construction standards related to community facilities in apartment housing complexes. Respondents indicated that the current housing standards related to the types and the area of community facility are too strict to respond to the diverse characteristics and needs of residents. Professionals suggested the newly revised standards that sum up the whole area of community facilities instead of the existing standards that regulate the area of each community facility in an apartment housing complex. Also, they recommended the regional community center that include several facilities in one common community building.

• Management & Information Systems Review
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• v.7
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• pp.93-111
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• 2001

In this article, we perform an international overview of accounting standards for tax effect accounting(or income taxes). Specially, we compare accounting standards for tax effect accounting of U.S. and International Accounting Standards. The principal component of U.S. accounting standards for tax effect accounting is as follow. Statement of Financial Accounting Standards No. 109, Accounting for Income Taxes (SFAS No. 109) represents the culmination of a multi-year process in which Financial Accounting Standards Board (FASB) reviewed and subsequently modified the requirements for accounting for income taxes. SFAS No. 109 requires an 'asset and liability' approach for the accounting for income taxes. That is, deferred income taxes are viewed as assets and liabilities of the firm, and deferred tax expenses id determined by the current-year change in the firm's deferred tax liabilities and assets. Previously, Accounting Principles Board Opinion No. 11, Accounting for Income Taxes (APB No. 11) required a 'deferral' approach to accounting for income taxes. The primary intent of the deferral approach was to match tax expense with corresponding revenues and expenses for the year in which the revenues and expenses were recognized in the financial statement. Unlike the SFAS No. 109, APB No. 11 did not require firms to adjust deferred tax balances for subsequent events such as changes in tax rates or laws. And, the principal deference between SFAS No. 109 and the previous statement on accounting for income taxes, SFAS No. 96, is that SFAS No. 109 requires firms to recognize deferred tax assets for the tax benefits of tax credit or operating loss carryforwards, no matter how likely the firm was to realize these benefits, and this was one of the reasons for its demise.

• Journal of the Korean Institute of Traditional Landscape Architecture
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• v.34 no.4
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• pp.110-118
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• 2016

The United Nations Food and Agriculture Organization (FAO) has established the Globally Important Agriculture Heritage Site in 2002, designating the Agricultural Heritages with global value, and carries forward conservation and management. In Korea, the Agricultural Heritage system was adopted to conserve and manage the valuable resources of agricultural space in 2012. Although, the interest in the Agricultural Heritage has been developed, the valuation standards for unique value of the Korea Agricultural Heritage has not been yet established, so discovery and designation of the Agricultural Heritage are at a standstill. Meanwhile, a study from the conceptual viewpoint of the Agricultural Heritage, resources investigation for discovery of the Agricultural Heritage, index development, and a study for conservation and management methods through sightseeing are focused, and a study for the valuation standards about the Korea Agricultural Heritage are not focused. Therefore, the study has analyzed a value of the Korea Agricultural Heritage, and suggested the standards of evaluation a value of the Agricultural Heritage rightly. This study suggested the valuation standards of the Korea Agricultural Heritage used in discovery and designation of the Agricultural Heritage, so prepared a base to conduct the valuation considering the characteristics of the Agricultural Heritage. Such standards will contribute to conservation and management of the Agricultural Heritage in the future.

• Proceedings of the Safety Management and Science Conference
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• 2006.04a
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• pp.323-330
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• 2006

This paper is to introduce guidelines for integrated systems auditing. International standards such as ISO 19011, ISO 9001 and ISO 14001 are considered. This study is to discuss guidelines for quality and environmental management systems auditing and requirement with guidance for use.

• Journal of Internet Computing and Services
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• v.14 no.3
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• pp.1-13
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• 2013

The recent emergence of diverse platform-based media devices such as smart phones and iPads has aroused interest of consumers all across the world. This interest has led to digitalization of paper books and a steep growth in the digital publishing industry at home and abroad. However, advent of various devices and content has caused the issue of compatibility and produced needs and demand for standardization to exchange and share content related to digital publication. Through collection of opinions of 16 stakeholders from the industrial, academic, research, and public sectors, this study aims to examine predictable future changes about content and its distribution, devices, standardization, technical protective measures, and obstacles in future digital publishing and eventually to draw out areas and elements for future standards development.

• Journal of the Korea Institute of Information Security & Cryptology
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• v.30 no.6
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• pp.1189-1206
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• 2020

Recently, ICT companies do not directly design, develop, produce, operate, maintain, and dispose of products and services, but are outsourced or outsourced companies are increasingly in charge. Attacks arising from this are also increasing due to difficulties in managing vulnerabilities for products and services in the process of consignment and re-consignment. In order to respond to this, standards and systems for security risk management of ICT supply chain are being established and operated overseas, and various case studies are being conducted. In addition, research is being conducted to solve supply chain security problems such as Software Bill of Materials (SBOM). International standardization organizations such as ISO have also established standards and frameworks for security of ICT supply chain. In this paper, we presents ICT supply chain security management items suitable for domestic situation by comparing and analyzing ICT supply chain security standards and systems developed as international standards with major countries such as the United States and EU, and explains the necessity of cyber security framework for establishing ICT supply chain security system.

• Journal of Fisheries and Marine Sciences Education
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• v.25 no.5
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• pp.1179-1191
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• 2013

Many sanitation control problems due to aging facilities and equipment were identified when applying an HACCP system to a flatfish (Paralichthys olivaceus) aquaculture farm. Specifically, the major problems included a lack of awareness about worker hygiene, lack of management of the use of fish medicines, and vulnerability to secondary contamination by cross-contamination owing to a failure to separate breeding tools used for healthy and unhealthy fish. Therefore, the management standards on the farm regarding the surrounding environment, facilities and equipment, breeding tools, feed and medication, and the hygiene of practitioners must be improved. The hygiene management standards were divided into different procedures such as the management of farm hygiene and environmental sanitation, facilities and equipment, fish hygiene, feed, medications, water, and the stocking and shipping of fish. For each procedure, we established the management standards, inspection period, inspection procedures, and how to deal with errors that occur, to enable hygiene management by a small number of managers. Additionally, an inspection system and record form to implement an HACCP system were developed to maintain systematic management. The management and inspection of all aspects of the farm were designed to be easily managed by the supervisor.