• The Journal of Asian Finance, Economics and Business
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• 제7권3호
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• pp.137-148
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• 2020

The purpose of this study is to investigate factors influencing risk assessment of material misstatement in Vietnamese enterprises listed on stock market. Expert interview method was conducted to discover the scales for three variables including information system, trademark, and risk assessment of material misstatement. Survey method was used to examine the impacts of eight factors on risk assessment of material misstatement. Data is collected from 317 auditors who have excellent experience in auditing financial statements of companies listed on stock market. Then, data is processed by descriptive statistics, reliability analysis, factor extracted analysis, correlative regression analysis, and analysis variance of residual change. The research findings showed that business characteristic, stakeholder pressure, and economic environment have positive relationships with risk assessment of material misstatement. Three variables including operation control and monitor, control environment, and information system negatively affect to risk assessment. Specially, business characteristic and information system, which are elements in internal control, have strongest impact on risk assessment. One the other hand, assessment of internal control plays an important role not only in the audit plan stage but also throughout the stages of the audit implementation and ending. Therefore, appropriate solutions are proposed to carry out all audit stages.

• 한국항행학회논문지
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• 제20권5호
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• pp.408-416
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• 2016

본 연구에서는 선내 수집데이터를 활용하는 선박 및 육상 서비스를 위한 선박용 어플리케이션 시스템과 해상 데이터 통합관리 및 상호교환을 위한 선육 간 통합 시스템을 활용한 선박 에너지효율 모니터링 시스템을 설계하였다. 선박 에너지효율 모니터링 시스템은 윈도우 기반의 응용프로그램으로 file base EDI 통신을 이용하도록 구성하였다. 주요기능으로 연료소모량 최소화를 위한 항로 계획, 에너지 소모 및 배출가스 배출 모니터링, 선박 에너지 효율 분석 및 분석데이터 분석을 구현하고 실 운항선박에 적용하여 시스템의 정상 동작을 확인하였다.

• 한국대기환경학회지
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• 제34권2호
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• pp.342-355
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• 2018

Emission inventory (EI) is often recognized as a foundational pillar for air quality planning. In this manuscript, we reviewed national emission inventory (NEI) development processes in United States(US) and made recommendations for South Korean emission inventory development for the future. First, we examined history of emission inventory development in US while focusing on what has been success and failure. We noticed that, in general, emission reductions led to air pollution abatement although efficacy of same degree of reduction may not result in similar air quality improvement. Second, we described conventional approaches of developing NEI and differences between NEI and EI for State Implementation Plan which is required for air quality management in US. Last, we analyzed how US Environmental Protection Agency and counterpart agencies in states came up with a new plan for the next major regulatory modeling project. Based on our analysis, we conclude that early and steady participation of local governments will lead to effective and efficient emission inventory development and, in turn, will result in successful air quality planning that is necessary for actual air quality improvement.

• 교육녹색환경연구
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• 제12권2호
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• pp.71-82
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• 2013

School Landscape Planning in Korea recently due to the implementation of green building certification system as a whole outside of the school environment and create eco-friendly, but not has not been linked with the curriculum. The purpose of this study is linked to the curriculum that can be used actively in learning activities is to landscape the school. Considering curriculum for elementary landscape plan provides direction results of this study can be summarized as follows: First, the elementary school years in Chapter 3, the type and number of species of plants and animals that appear in the textbooks examined the results of the analysis that appears to know what plants and animals were the most common. Second, seven schools in Gyeonggi Province in Chapter 4 investigated the status of the landscape. The current landscape of the school curriculum, whether in agreement with the results of this comparison indicate that much of a difference could be seen. Therefore, future elementary landscape plan in accordance with the finality of education curriculum will be developed to fit.

• Journal of Dairy Science and Biotechnology
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• 제18권1호
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• pp.9-21
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• 2000

Dairy products eatable instantly have lots of nutriment, but on the other hand they are susceptible to putrefy with careless. Therefore, dairy products should be implemented the critical control points to produce both standard good qualities and hygiene ones without the contamination of hazards, because they could not been produced the perfect products only with ISO 9000 application like other industry. The application of HACCP system for dairy products produced domestically is important to certify hygiene quality and safety. It is necessary to examine regular inspection for the persistent maintenance of HACCP system. If environmental changes and improvement of manufacture facilities by expansion of new system in factory turn shift into HACCP plan, then, it is persistently accomplished the supplementation of deficiency for new hazard analysis through the periodical inspection. So far, HACCP system is mainly applied in dairy plants. If farms producing milk directly set up a sanitary plan, it can also practice sanitary control from farm to table in our country. The only dairy products produced in these conditions can be compatible to ones of other countries, they can be provided consumers over forty million with reliable foods, and contributed to the improvement of public health.

• 한국항공우주학회지
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• 제30권1호
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• pp.147-154
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• 2002

발사체의 발사 시험과 운용에 있어, 예기치 못한 로켓의 오작동으로 인한 인명과 재산의 피해를 예방 또는 최소화하기 위하여 비행안전 시스템은 매우 중요한 역할을 한다. KSR-Ⅲ 발사시 처음으로 운용될 비행안전 시스템은 비행안전 디스플레이 시스템과 비행종단 시스템으로 나뉘어진다. 발사 후 비행중인 로켓의 여러 비행상태와 예상낙하점등은 실시간으로 디스플레이 시스템을 통하여 관찰되며, 로켓이 안전영역을 벗어나거나 로켓의 추적이 불가능하게 될 경우 비행종단시스템은 로켓의 비행을 즉시 중단시키는 역할을 한다. 본 논문에서는 비행안전 시스템 구현에 관하여 수행된 실시간 비행안전 디스플레이 시스템과 비행종단시스템의 개발에 관하여 기술하고 있다.

• 한국디지털정책학회:학술대회논문집
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• 한국디지털정책학회 2007년도 춘계학술대회
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• pp.325-332
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• 2007

The purpose of this study is to get a politic advanced idea to operate a pro-environment based u-city through the overcome problems on the construction policy for the even areal distribution, and the development for the model structure of the high level. Advanced pro-environmental ubiquitous urban construction becomes an example of the practical level linked by the national agenda as uKorea policy. The Idea of the national land informal ion systems transforms to enhance or to guide the national strategic industry to implement balanced development as grand objectives of the national land due to the factor that 'the economic development 5 years plan' altered to 'the national land 5 years plan'. Therefore, ubiquitous echo city construct ion becomes realized as static spatial informal ion construct ion and dynamic mobile based ubiquitous lives operable by the information infrastructure and IT839 policy items operation. For the synergy effects through this task, it requires a strong empowerment of the information industries and a new growing core engine of the national economy through the policy of the mutual satisfaction on the spat io-temporal information and the pro-environment information systems.

• 교육시설 논문지
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• 제21권4호
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• pp.11-20
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• 2014

A total of 2,325 schools including all of the middle and high school have operated variation type since government announced the "Variation Type classroom System Promotion Plan" in May 2009. New education policy, free learning semester of middle school, was introduced after current government took office, followed by extended application of educational policy. Korean students have a low level of happiness and interest in the school due to admissions intensive competition and the investment memorize education and cramming education. Therefore, in consideration of youth development stage, free learning semester system introduction commitment was announced in November 2012, and free learning semester was operated by way of showing an example in 2013, and then expansion implementation plan of 2015 was established, because free learning semester introduction in middle school stage is increasing. This study considers concept and operation method to free learning semester of middle school which are newly introduced, based on the policy documents of Ministry of Education. Also, through the example of Japanese schools, this analyses creativity, personality, social skills, and healthy corresponding to a free learning semester curriculum of middle school, and present method to apply for Korea.

• 전기학회논문지
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• 제67권9호
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• pp.1174-1180
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• 2018

In December 2017, the government announced plans to increase the current proportion of renewable energy from 7% to 20% by 2030 through a plan called the Renewable Energy 3020 Implementation Plan. Therefore, the demand for installation of photovoltaic(PV), wind turbine(WT) and battery energy storage system(BESS) is expected to increase. In particular, the system combined with energy storage system(ESS) is expected to take up a large portion since PV and WT can receive high renewable energy certificates(REC) weights when combined with ESS. In this study, we calculate the optimal capacity of the power conditioning system(PCS) and the BESS by comparing the economical efficiency and maximize the efficiency of the PV-BESS system in which the PV and the BESS are connected. By analyzing the system marginal price(SMP) and REC, it maximize profits through application of REC weight 5.0 and optimal charge-discharge scheduling according to the SMP changes.

• 보건행정학회지
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• 제29권3호
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• pp.368-373
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• 2019

Korea is undergoing a rapid environmental change in health and welfare. Therefore, the law mandates the establishment and implementation of plans in accordance with the changes. A total of 49 long-term plans related to health and welfare were specified by the National Law Information Center, the Korean representative legal information website managed by the Korea Ministry of Government Legislation. Of the 49 long-term plans, 10 plans (20.4%) were not yet fully constructed. Eight out of 10 non-constructive plans have been put into force for more than a year, but these plans still require further systematic planning and development. The complete construction of long-term plans is substantial to account for the changes in South Korean health and welfare. In addition, a systematic plan with solidarity and continuity between the mutual plans should be established in planning.