• Title/Summary/Keyword: Statutory Calculation

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Safety Management Cost Accounting for Underground Electric Power Transmission Facility Construction (전력구 설치 공사의 안전관리비 계상 기준에 관한 연구 )

  • Min Ho, Kim;Sung Woo, Shin
    • Journal of the Korean Society of Safety
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    • v.37 no.6
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    • pp.50-59
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    • 2022
  • In the Construction Technology Promotion Act (CTPA) of the Republic of Korea, safety management cost is enforced as a statutory cost that must be included in the budget of construction projects. However, the construction of underground electric power transmission facilities (UEPTFs) is not included in the category of construction works defined in the CTPA. Consequently, the statutory safety management cost does not apply to the construction of UEPTFs. To overcome this limitation, the clients of UEPTF construction projects generally provide internal guidelines enabling the addition of the safety management cost in the project budget. Nevertheless, even after the execution of the internal guidelines, some important cost items are omitted from the budget owing to the incompleteness of the guidelines. In this context, this paper proposes a complete set of accounting items and their calculation methods for appropriate budgeting of the safety management cost of UEPTF construction projects. To this end, the current budgeting method of the safety management cost of UEPTF construction projects is analyzed, and a questionnaire study is performed to confirm the necessary cost items and their appropriate calculation methods. Based on the results of the questionnaire study, a set of accounting items and their calculation criteria for the budgeting of the safety management cost of UEPTF construction projects are proposed.

A Study on the Automated Algorithm for Legal Calculation of Weighted Average of Building Surface - Based on Rhino Grasshopper Using Digital Topographic Map Data - (건축물 지표면 가중평균 법정산정 자동화 알고리즘에 관한 연구 - 수치지형도 데이터를 이용한 Rhino Grasshopper 중심으로 -)

  • Choi, Se-Yeong;Song, Seok-Jae;Kim, Yong-Seong
    • Journal of KIBIM
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    • v.13 no.2
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    • pp.1-15
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    • 2023
  • Since the 1960s, the Korean Peninsula, which consists of 77.4 of the country's land and mountains, has seen a surge in demand for buildings due to population concentration due to urbanization and industrialization. Since then, the development of slopes has been inevitable due to the concentration and expansion of the city's population. When building a building on a slope, it is important to set the height of the surface. In this case, the means of regulating buildings in construction-related laws, such as the building closure ratio, floor area ratio, number of floors and total floor area of buildings, have an overall effect on buildings through the height of the surface. In the Korean Building Act, the setting of the height of the ground affects the calculation of the building height limit standard and the calculation of the underground floor, and it takes a long time to calculate. Therefore, the time required for attempts to change various design plans of buildings increases. The purpose of this study is to speed up the time required to calculate the weighted average of the surface when constructing buildings on slopes. In addition, the existing calculation process allows various design attempts compared to the same time given.

Hull Structural Design for 300K Double Hull VLCC (초대형 이중선체 유조선의 구조 설계)

  • Hyon-Soo Bong;Man-Soo Kim;Jong-Koo Lee
    • Journal of the Society of Naval Architects of Korea
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    • v.30 no.2
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    • pp.123-131
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    • 1993
  • Since the years of oil tanker production in the 70's, the concern of marine enviromental protection is worldwidely increased, at last it is compulsorily ruled to product the double hull tanker by International Maritime Organization(IMO). Throughout these informative years Daewoo Shipyard has developed the double hull VLCC for a future vessel. The paper presents hull design for 300K double hull VLCC which was carried out to satisfy with statutory requirement of it, focused the structural arrangement and direct calculation in cargo hold area.

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A Study on the Rational Application of Valuation for Unlisted Stock (비상장주식 가치평가의 합리적 적용방안에 관한 연구)

  • Kim, Heung-Su
    • Journal of Digital Convergence
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    • v.12 no.10
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    • pp.179-189
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    • 2014
  • Unlisted stocks, each country applies a systematic evaluation of the proposed regulations and how the objectivity and reliability of the valuation is trying to improve. In the case of Korea, the law relating to the assessment of unlisted stocks of a representative and 'Inheritance and Gift Tax Law' and the majority of the information in accordance with this law is. IFRS to the valuation of securities at fair value, such as unlisted stocks, but with the exception that non-marketable securities, the acquisition cost can be replaced by a well-known professional organizations calculation of the amount of stocks that the rules are followed. Therefore, in this study, together with the other examples given statutory valuation theory or technique has been referred to various valuation models in practice. It is significant to provide data that can be used to present a variety of methods for the valuation of unlisted shares and enable rationalization study. But the limitations of this study, the implication is obtained through a single enterprise, the research will continue to be applied to the case study and plan the future by the various sectors of the corporate scale.

The Improvement of Information Protection Service Cost Model in Public Institution (공공기관 정보보호서비스 대가 모델의 개선 방안)

  • Oh, Sangik;Park, Namje
    • The Journal of Korean Institute of Information Technology
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    • v.17 no.7
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    • pp.123-131
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    • 2019
  • In this paper, related studies were investigated by dividing them into cost-benefit analysis, security continuity services, and SW-centric calculations. The case analysis was conducted on A institutions in the United States, Japan and South Korea. Based on this, an improvement model was prepared through comparison with the current system. The SCS(Security Continuity Service) performance evaluation system-based information protection service cost calculation model is proposed. This method applies a service level agreement(SLA) and NIST Cybersecurity framework that are highly effective through cost-effectiveness analysis and calculates consideration based on characteristics, performance criteria, and weights by information protection service. This model can be used as a tool to objectively calculate the cost of information protection services at public institutions. It is also expected that this system can be established by strengthening the current recommended statutory level to the enforceability level, improving the evaluation system of state agencies and public institutions, introducing a verification system of information protection services by national certification bodies, and expanding its scope to all systems.