• 제목/요약/키워드: state of management

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만성질환자 배우자의 돌봄 경험에 대한 이론 구축 (A Theory Construction on the Care Experience for Spouses of Patients with Chronic Illness)

  • 최경숙;은영
    • 대한간호학회지
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    • 제30권1호
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    • pp.122-136
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    • 2000
  • Chronic illness requiring attention and management during a long period of time puts great burden onto patients, their family and society. For patients with chronic illnesses, providing social support is the most important, and the fundamental support comes from their spouses. Amount and quality of support from spouses seems to differentiated according to the sex of patients. Female patients tend to believe that their spouses are not very supportive. Therefore, the researchers assessed the burden of husbands of female arthritis patients to discover the factors that result in greater burden. Also, they developed a theoretical model of husbands′ care for their wives through a qualitative research into husbands′ experience. Method 1: The study material was 650 female arthritis patients registered in an arthritis clinic. The questionnaire about the disease experience of female arthritis patients and the burden of husbands were sent. Returned questionnaires numbered 210(32.3%) and 27 were excluded because of inadequate answers. The remaining 183 questionnaires were analyzed. The mean age of the patients was 51 years and the mean age of spouses was 55 years. The mean marital period was 28 years. The average duration since diagnosis was 9.1 years. Education level was varied from primary school to graduate school, and average income/month was 1,517,300 won. Method 2: Initial questionnaire studies on the burden of husbands were performed. Among 183 responding husbands, 23 consented to participate for a qualitative research. Data was obtained by direct and telephone interviews. The mean age of participants was 58 years, and the educational level and socioeconomic status also varied. Result: 1. Husbands′ burden: The average burden was 57.68 with a range of 6-96. 2. Burden and general characteristics: The husband′s burden correlated with the age of the patients, numbers in the family, therapy methods, patient′s level of discomfort, patient′s disease severity, patient′s level of dependence and the husband′s understanding of the level of severity. 3. Linear correlation analysis on burden: The husbands′ burden is explained in 22.5% by husband′s recognition of level of severity and husbands′ age. 4. There were four patterns of the burden on husbands: both objectve burden and subjective burden were high(pattern I), both of objectve burden and subjective burden were low(pattern II), objective burden was high but subjective burden was low(pattern III), objective burden was low but subjective burden was high(pattern IV). The pattern was correlated with the family income, educational level of the patients and their husbands, therapy methods, patient′s level of discomfort, patient′s disease severity, patient′s level of dependence and husband′s understanding of level of severity. 5. The core category of the caring experience of the husbands with arthritis patients was "companionship". The causal factor was the patients′ experience due to symptoms : physical disfigurement, pain, immobility, limitation of house chores, and limitation of social activities. Contextural factors are husbands′ identification of housework and husbands′ concern about the disease. The mediating factors are economic problems, fear of aging, feeling of limitation and family support. The strategy for interaction is mind control and how to solve emotional stress. The "companionship" resulted from caring activities, participation of household activities, helping patients′ to coping with emotional experience. 6. Companionship is established through the process of entering intervention, and caring state of mind. Entering intervention is the phase of participation of therapy and involvement of houseworks. The caring phase consists of decision on therapy, providing therapy, providing direct care, and taking over the household role of wife. Through caring phase, the changing phase set a stage in which husbands consolidate the relationship with their wives, and are reminded of the meaning of marriage. As a result, in changing phase, husbands′ companionship is enhanced. In conclusion, nursing care of chronic illnesses should include a family member especially the spouse. All information on disease shoud be provided to patients and whole family member. Strong support should also be provided to overcome difficulties in taking over role of other sex. Then the quality of life of patients and families will be much improved.

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서울지역 가정간호사의 업무수행능력 실태조사 (A Study on the Nursing Performance of the Home Care Nurses in Seoul)

  • 서문자;박호란;강현숙;김소선;신경림;김금순;김혜숙
    • 가정∙방문간호학회지
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    • 제6권
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    • pp.46-58
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    • 1999
  • The purpose of this research was to find out the state of the nursing performance of the home care nurses in Seoul in order to provide the data for the practical work guide. The data were collected from fifty home care nurses working in 22 institutions located in Seoul. The research tool used for this research was modified and tested by Song Jong-Rye(1999) which was originally modified the standard tool of American Nurses Association (1998) and was partly supplement and adjusted for this research. The reliability of this tool was Cronbach's $\alpha$=.0982. The collected data were statistically processed using SAS for t-test, ANOVA. $Scheff\'{e}$ test. Among the surveyees, 50% have been working as a home care nurse more than three years and 74.0% of them were married. And 52% have B.S degree with certification of home care nurse from the certification program for Home Care Nurses affiliated at nursing schools. Half of the home care nursing organizations were based on the general hospitals, and most(78%) of the responsible senior personnels of those organizations were nurses. The following results are drawn from this research. 1) The level of nursing performance by the task sectors General performance level of home care nurses was relatively high in grade of 3.06 from total 4.00. Among the task sectors. the ethical field scored the highest points, and the next were nursing intervention, professional training, and data gathering, and the research sector scored the lowest point. 2) The level of nursing performance by general features of home care nurses Statistically relevant correlation between performance according to the duration of working experience as a nurse(p=0.8951) and performance according to the duration of working as home care nurse(p=0.2263) did not emerge. Also, performance by marriage status(p=0.2218), education(p=0.5733), and taking the certification program for home card nurse(p =0.1560) has no statistically meaningful correlation. 3) The level of nursing performance by the type of home care nursing organizations There exists a significant difference(p=0.002) between performances by the types of organizations. Most of the responsible senior personnels of the home care nursing organization were nurses. The level of nursing performance of the home care nursing organization under nurse management was relatively higher than that of home care nursing organizations led by medical doctors or non-medical professional, but this was not proved as statistically meaningful(p =0.3617). 4) The level of nursing performance by task sectors according to the characteristic of home care nursing service organization There exists a significant difference between nursing performances by task sectors according to the characteristics of home care nursing organization(p=0.002). In case of model research center of one College of Nursing, the nursing performance in the sectors of organization, theory, and data gathering were lower than that of in hospital based home care nursing service. And in case of local home care centers, performances in sectors of organization, theory, data gathering, nursing intervention. professional training, and research sectors were significantly low. Based on the obtained results, overall performance of home care nurses can be appraised as relatively good. Especially, performances in sectors of the nursing intervention, nursing plan. and data gathering including the in direct nursing were recorded high scores. From this, it can be concluded that high quality of nursing is relatively practicing for home patients at these days. Since the high quality of nursing for patients was directly related to the level of nursing performances of home care nurses, it is required to improve practical performance level of them by making constant evaluation and running continual education program and supplementing curriculum for the sectors with low scores.

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머신러닝 기법을 이용한 납축전지 열화 예측 모델 개발 (Building battery deterioration prediction model using real field data)

  • 최근호;김건우
    • 지능정보연구
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    • 제24권2호
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    • pp.243-264
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    • 2018
  • 현재 전세계 배터리 시장은 이차전지 개발에 박차를 가하고 있는 실정이지만, 실제로 소비되는 배터리 중 가격 대비 성능이 좋고 재충전을 통해 다시 재사용이 가능한 납축전지(이차전지)의 소비가 광범위하게 이루어지고 있다. 하지만 납축전지는 복합적 셀(cell)을 묶어 하나의 배터리를 구성하여 활용하는 배터리의 특성상 하나의 셀에서 열화가 발생하면 전체 배터리의 손상을 가져와 열화가 빨리 진행되는 문제가 존재한다. 이를 극복하기 위해 본 연구는 기계학습을 통한 배터리 상태 데이터를 학습하여 배터리 열화를 예측할 수 있는 모델을 개발하고자 한다. 이를 위해 실제 현장에서 배터리 상태를 지속적으로 모니터링 할 수 있는 센서를 골프장 카트에 부착하여 실시간으로 배터리 상태 데이터를 수집하고, 수집한 데이터를 이용하여 기계학습 기법을 적용한 분석을 통해 열화 전조 현상에 대한 예측 모델을 개발하였다. 총 16,883개의 샘플을 분석 데이터로 사용하였으며, 예측 모델을 만들기 위한 알고리즘으로 의사결정나무, 로지스틱, 베이지언, 배깅, 부스팅, RandomForest를 사용하였다. 실험 결과, 의사결정나무를 기본 알고리즘으로 사용한 배깅 모델이 89.3923%이 가장 높은 적중률을 보이는 것으로 나타났다. 본 연구는 날씨와 운전습관 등 배터리 열화에 영향을 줄 수 있는 추가적인 변수들을 고려하지 못했다는 한계점이 있으나, 이는 향후 연구에서 다루고자 한다. 본 연구에서 제안하는 배터리 열화 예측 모델은 배터리 열화의 전조현상을 사전에 예측함으로써 배터리 관리를 효율적으로 수행하고 이에 따른 비용을 획기적으로 줄일 수 있을 것으로 기대한다.

멀티도어코트하우스제도: 기원, 확장과 사례분석 (The Multi-door Courthouse: Origin, Extension, and Case Studies)

  • 정용균
    • 한국중재학회지:중재연구
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    • 제28권2호
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    • pp.3-43
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    • 2018
  • The emergence of a multi-door courthouse is related with a couple of reasons as follows: First, a multi-door courthouse was originally initiated by the United States government that increasingly became impatient with the pace and cost of protracted litigation clogging the courts. Second, dockets of courts are overcrowded with legal suits, making it difficult for judges to handle those legal suits in time and causing delays in responding to citizens' complaints. Third, litigation is not suitable for the disputant that has an ongoing relationship with the other party. In this case, even if winning is achieved in the short run, it may not be all that was hoped for in the long run. Fourth, international organizations such as the World Bank, UNDP, and Asia Development Bank urge to provide an increased access to women, residents, and the poor in local communities. The generic model of a multi-door courthouse consists of three stages: The first stage includes a center offering intake services, along with an array of dispute resolution services under one roof. At the second stage, the screening unit at the center would diagnose citizen disputes, then refer the disputants to the appropriate door for handling the case. At the third stage, the multi-door courthouse provides diverse kinds of dispute resolution programs such as mediation, arbitration, mediation-arbitration (med-arb), litigation, and early neutral evaluation. This study suggests the extended model of multi-door courthouse comprised of five layers: intake process, diagnosis and door-selection process, neutral-selection process, implementation process of dispute resolution, and process of training and education. One of the major characteristics of extended multi-door courthouse model is the detailed specification of individual department corresponding to each process within a multi-door courthouse. The intake department takes care of the intake process. The screening department plays the role of screening disputes, diagnosing the nature of disputes, and determining a suitable door to handle disputes. The human resources department manages experts through the construction and management of the data base of mediators, arbitrators, and judges. The administration bureau manages the implementation of each process of dispute resolution. The education and training department builds long-term planning to procure neutrals and experts dealing with various kinds of disputes within a multi-door courthouse. For this purpose, it is necessary to establish networks among courts, law schools, and associations of scholars in order to facilitate the supply of manpower in ADR neutrals, as well as judges in the long run. This study also provides six case studies of multi-door courthouses across continents in order to grasp the worldwide picture and wide spread phenomena of multi-door courthouse. For this purpose, the United States and Latin American countries including Argentina and Brazil, Middle Eastern countries, and Southeast Asian countries (such as Malaysia and Myanmar), Australia, and Nigeria were chosen. It was found that three kinds of patterns are discernible during the evolution of a multi-door courthouse model. First, the federal courts of the United States, land and environment court in Australia, and Lagos multi-door courthouse in Nigeria may maintain the prototype of a multi-door courthouse model. Second, the judicial systems in Latin American countries tend to show heterogenous patterns in terms of the adaptation of a multi-door courthouse model to their own environments. Some court systems of Latin American countries including those of Argentina and Brazil resemble the generic model of a multi-door courthouse, while other countries show their distinctive pattern of judicial system and ADR systems. Third, it was found that legal pluralism is prevalent in Middle Eastern countries and Southeast Asian countries. For example, Middle Eastern countries such as Saudi Arabia have developed various kinds of dispute resolution methods, such as sulh (mediation), tahkim (arbitration), and med-arb for many centuries, since they have been situated at the state of tribe or clan instead of nation. Accordingly, they have no unified code within the territory. In case of Southeast Asian countries such as Myanmar and Malaysia, they have preserved a strong tradition of customary laws such as Dhammthat in Burma, and Shriah and the Islamic law in Malaysia for a long time. On the other hand, they incorporated a common law system into a secular judicial system in Myanmar and Malaysia during the colonial period. Finally, this article proposes a couple of factors to strengthen or weaken a multi-door courthouse model. The first factor to strengthen a multi-door courthouse model is the maintenance of flexibility and core value of alternative dispute resolution. We also find that fund raising is important to build and maintain the multi-door courthouse model, reflecting the fact that there has been a competition surrounding the allocation of funds within the judicial system.

요통환자들의 성생활 행태와 영향 요인 조사 (A survey on sex life behavior and factors of low back pain)

  • 남철현;우광석
    • 대한물리치료과학회지
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    • 제9권3호
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    • pp.31-49
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    • 2002
  • The purpose of this study was to investigate discomforts and sexual life and to identify the relation between the discomforts and sexual life with low back pain. The data were collected from March 2 through July 31, 2001. Four hundred forty-two questionnaires were returned (response rate=88.0%). Analysis of the data was done with SPSS PC+ and use descriptive statistics, $x^2$-test, t-test, ANOVA. regression. The statistics shows that over than 80% of the adults experienced lumbago at least one time in their life, and Back pain is known as one of the most common complaints made by the patients of all ages in the general hospital or local medical clinics throughout. However, in certain case it leads to a chronic condition which can cause a great deal of problems in management and in financial burden to individuals and society. The result of this study was summarized as follows: 1) It appeared that regarding the distribution of gender, male was the higher(63.6%) then that of female, the portion of forties was 28.5%. Sitting for long time was 23.1% in men and 21.7% in women. Unknown reason including sexual behaviour was 12.9% in men and 15.5% in women. Patients treated medicine and physical therapy were 36.4%. In level of educational background, the rate of high school was 31.0%, technical college was 28.5%. The highest proportion by occupation was 18.3% of office workers, occupation posture was 41.9% of sitting. 2) Men(26.0%) and most of women(34.8%) were not satisfied in the explanation satisfaction rate of sex life concerned disease. 23.8% in men and 23.6% in women considered flexibility of waist good. Man(33.3%) and most of woman(35.0%) considered that Health education is necessary. 32.7% in men and 27.3% in women did't mind educator is whoever. Preventing of lower back pain(LBP) and proper Health education of sex life are demanded in daily life. 3) 58.0% of man and 64.0% of woman mostly had a posture which is man over woman. 28.5% in men and 27.8% in women considered that proper information finding of LBP and sex life was very few and few. 37.7% in men and 42.7% in women have acquired information about sex life flung their friends. 4) The number of sex life was decreased from 2.96 0.98 to 2.61 1.63 and also the time of sex life was decreased from 3.65 1.89 to 226 1.64. The satisfaction rate of sex life changed from 3.60 0.86 to 2.77 1.10. In the number of sex life, The non correct group was 2.62 1.91 and the correct group was higher in 2.68 1.65. In the time of sex life, The non correct group was 2.02 1.47 and the correct group was higher in 229 1.65. The satisfaction rate of sex life was 2.76 0.86 in non correct group and 2.88 1.10 in correct group. So there was a difference. 5) In the satisfaction rate of sex life, Men who have a lower back pain were higher than women and no attack group was higher than attack group. As they had many sex life, the satisfaction rate was higher significantly in statistics. As the time of sex life was short, the satisfaction rate was lower significantly in statistics. As the age was low, the demand rate of Health education was high and as means of patient who had a lower back pain was high, the demand rate of Health education was high. As the patient who had a lower back pain had a long married life, the demand rate of Health education was high and as education level was high, the demand rate of Health education was high. It is necessary to provide patients with conservative treatment, educational teaching, and training to prevent further injuries in the future. In general, it is important to educate the public how to prevent back injuries and how to treat themselves in an onset period to prevent further injuries sliding into a chronic state. Sexuality is an integral part of normal and healthy relationships, but patients are unable to enjoy sex because they are riot able to get into a comfortable position due to back pain. Many conditions of the spine can make certain positions uncomfortable. Health educator should make the education program of the discomforts and the sexual pattern for low back pain in workplace and/or hospital. Further study Is needed on how to integrate the educational program on sexuality into the total rehabilitation program.

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한국 토양정보시스템 소개 (An Introduction of Korean Soil Information System)

  • 홍석영;장용선;현병근;손연규;김이현;정석재;박찬원;송관철;장병춘;최은영;이예진;하상건;김명숙;이종식;정구복;고병구;김건엽
    • 한국토양비료학회지
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    • 제42권1호
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    • pp.21-28
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    • 2009
  • 토양정보는 식량생산, 지속적인 토지이용 계획, 종다양성 평가에 사용되는 기본적인 자료이다. 본 논문에서는 우리나라 토양조사의 역사, 다양한 축척의 토양도 구축과 토양검정, 토양도와 토양검정 자료의 특성, 농업환경 변동 모니터링을 통한 일반농경지 및 취약농경지 토양, 토양정보의 전산화에 따른 토양데이터베이스와 토양정보시스템 소개, 구축된 토양정보의 활용과 향후 방향에 대해 논하였다. 40여년 동안 수행되었던 국책 토양조사 사업 결과 두 종류의 토양 데이터베이스가 구축되었는데, 다양한 축척의 토양도(1:250,000, 1:50,000, 1:25,000, 1:5,000)를 GIS DB로 전산화한 수치토양도 DB와 필지단위로 조사된 화학성 위주의 토양분석 성적을 구축한 토양비옥도 DB이다. 최근에는 친환경농업육성법 시행령에 따른 경작형태 및 오염원별 농경지 토양의 이화학성 및 중금속 함량 조사 자료를 GIS DB로 구축하여 공간적인 분포와 시계열적인 변화를 분석하는 자료로 활용하고 있다. 한국토양정보시스템(http://asis.rda.go.kr)에서 제공하는 토양전자지도는 총 89종으로 토성, 경사, 지형, 모재, 배수등급, 자갈함량, 유효토심 등 토양 GIS 주제도 50종, 사과, 배, 마늘, 수박 등 작물 재배적지 39종 이고, 62종의 토양통계 정보를 제공하고 있다. 토양 변동 정보는 농업환경자원 인벤토리에 기반하여 국립농업과학원에서 구축중인 농업환경자원정보시스템을 통하여 일반농경지의 화학성의 공간적인 분포와 시간적인 변화 정보를 제공될 예정이다. 또한, 기존의 자료를 기반으로 최소한의 실측 자료만으로도 토양의 기능과 환경변화를 예측을 할 수 있는 디지털 지도 작성 기술이 절실히 요구되고 있어 정보시스템은 이를 뒷받침할 수 있어야 할 것이다.

호텔 뷔페음식(飮食)에 관(關)한 실태조사(實態調査) -제(弟) 2보(報). 여성(女性)들의 뷔페식당(食堂)에서의 끽식행동(喫食行動)에 관(關)한 연구(硏究)- (The Present State and Problems of Hotel Buffet Styled Restaurant -II. A Survey of Ecology in Food and Nutrition of Some Urban Females Dining in Hotel Buffet Styled Restaurant-)

  • 최경숙;모수미
    • 한국식생활문화학회지
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    • 제6권2호
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    • pp.185-197
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    • 1991
  • An eating behavior research was done with 50 females at a buffet styled restaurant during their lunch time. Of the respondents, 52.0% were professional and 54.0% were graduate school graduates. Of the respondents, 58.0% of the company were friends and 24.0% were relatives. The average time period of eating was $93.0{\pm}23.4$ minutes. The average frequency of taking food was $4.0{\pm}1.1$ and the average frequency of taking food after satiety was $1.4{\pm}0.8$. It is significant that lower frequency of food consumption was directly proportional to the age groups of respondents. The average selected food items were $30.4{\pm}7.1$ out of 175 and the average weight of the consumed food was $995.0{\pm}240.9$ g. The older age group chose a similar number of food items, but the amount of each food item was considerably less than younger. So the younger the age group was, the more they ate. The average food items at one time was $7.1{\pm}2.2$ and the average food weight time was $233.7{\pm}69.7$ g. The percentage of respondents who evaluated themselves as 'ate too much' was 70.0% and those who evaluate themselves 'ate properly' was 14.0%. Most of them were satisfied with the buffet service. The average of number of food items consumed by respondents before cooking was $50.5{\pm}8.9$. The consumption of calories and nutrients was compared with the Korean Daily Recommended Dietary Allowances. The consumed calories were 60.9% of RDAs, protein 104.4%, calcium 77.1%, iron 129.8%, vitamin A 66.5%, thiamin 96.0%, riboflavin 95.7%, niacin126.6% and ascorbic acid 112.3%. This data exceeded 1/3 of the Korean Daily RDAs tremendously and tells us extreme overeating. The energy ratio of carbohydrate: fat: protein was 51.6: 29.9: 18.5. Caloric consumption of animal food was 27.9% and the consumption rate of the other nutrients from animal food was considerably high. But the consumption rate of vitamin A was 90.9% from vegetable groups. Accoding to this study, buffet service gives some advantages. It gives customers an good opportunity to vary their food intake, which enhances eating experiences and can cause an improvemont of food habits. But overeating is a problem. Therefore, we think it is necessary for those women who have influence over their family's food selection, to have nutrition education about a desirable order of eating a meal, food selection, and health problems due to overeating at buffet styled restaurant. There should be some improvement in the management of buffet service. For example, proper temperature, texture, and freshness of the food should be maintained. Prevention of mixed food smells should be considered as well. To lower the price it is desirable to reduce the number of similar items and to use seasonal food as much as possible. A buffet styled restaurant with less food items with cheaper prices is recommended. Various traditional food should be developed for the menu items. We expect buffet services to be sutable to maintain good health and to be popular to any eater.

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가상대학 구현에 관한 연구 (A study on the developing and implementation of the Cyber University)

  • 최성;유갑상
    • 기술경영경제학회:학술대회논문집
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    • 기술경영경제학회 1998년도 제13회 하계학술발표회 논문집
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    • pp.116-127
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    • 1998
  • The Necessity of Cyber University. Within the rapidly changing environment of global economics, the environment of higher education in the universities, also, has been, encountering various changes. Popularization on higher education related to 1lifetime education system, putting emphasis on the productivity of education services and the acquisition of competitiveness through the market of open education, the breakdown of the ivory tower and the Multiversitization of universities, importance of obtaining information in the universities, and cooperation between domestic and oversea universities, industry and educational system must be acquired. Therefore, in order to adequately cope wi th these kinds of rapid changes in the education environment, operating Cyber University by utilizing various information technologies and its fixations such as Internet, E-mail, CD-ROMs, Interact ive Video Networks (Video Conferencing, Video on Demand), TV, Cable etc., which has no time or location limitation, is needed. Using informal ion and telecommunication technologies, especially the Internet is expected to Or ing about many changes in the social, economics and educational area. Among the many changes scholars have predicted, the development and fixations of Distant Learning or Cyber University was the most dominant factor. In the case of U. S. A., Cyber University has already been established and in under operation by the Federate Governments of 13 states. Any other universities (around 500 universities has been opened until1 now), with the help of the government and private citizens have been able to partly operate the Cyber University and is planning on enlarging step-by-step in the future. It could be seen not only as U. S. A. trying to elevate its higher education through their leading information technologies, but also could be seen as their objective in putting efforts on subordinating the culture of the education worldwide. UTRA University in U. S. A., for example, is already exporting its class lectures to China, and Indonesia regions. Influenced by the Cyber University current in the U.S., the Universities in Korea is willing .to arrange various forms of Cyber Universities. In line with this, at JUNAM National University, internet based Cyber University, which has set about its work on July of 1997, is in the state of operating about 100 Cyber Universities. Also, in the case of Hanam University, the Distant Learning classes are at its final stage of being established; this is a link in the rapid speed project of setting an example by the Korean Government. In addition, the department of education has selected 5 universities, including Seoul Cyber Design University for experimentation and is in the stage of strategic operation. Over 100 universities in Korea are speeding up its preparation for operating Cyber University. This form of Distant Learning goes beyond the walls of universities and is in the trend of being diffused in business areas or in various training programs of financial organizations and more. Here, in the hope that this material would some what be of help to other Universities which are preparing for Cyber University, I would 1ike to introduce some general concepts of the components forming Cyber University and Open Education System which has been established by JUNAM University. System of Cyber University could be seen as a general solution offered by tile computer technologies for the management on the students, Lectures On Demand, real hour based and satellite classes, media product ion lab for the production of the multimedia Contents, electronic library, the Groupware enabling exchange of information between students and professors. Arranging general concepts of components in the aspect of Cyber University and Open Education, it would be expressed in the form of the establishment of Cyber University and the service of Open Education as can be seen in the diagram below.

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유형고정자산 가치평가 현황: 우리나라 사례를 중심으로 (Present Status and Prospect of Valuation for Tangible Fixed Asset in South Korea)

  • 조진형;오현승;이세재
    • 산업경영시스템학회지
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    • 제46권1호
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    • pp.91-104
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    • 2023
  • The records system is believed to have started in Italy in the 14th century in line with trade developments in Europe. In 1491, Luca Pacioli, a mathematician, and an Italian Franciscan monk wrote the first book that described double-entry accounting processes. In many countries, including Korea, the government accounting standards used single-entry bookkeeping rather than double-entry bookkeeping that can be aggregated by account subject. The cash-based and single-entry bookkeeping used by the government in the past had limitations in providing clear information on financial status and establishing a performance-oriented financial management system. Accordingly, the National Accounting Act (promulgated in October 2007) stipulated the introduction of double-entry bookkeeping and accrual accounting systems in the government sector from January 1, 2009. Furthermore, the Korean government has also introduced International Financial Reporting Standards (IFRS), and the System of National Accounts (SNA). Since 2014, Korea owned five national accounts. In Korea, valuation began with the 1968 National Wealth Statistics Survey. The academic origins of the valuation of national wealth statistics which had been investigated by due diligence every 10 years since 1968 are based on the 'Engineering Valuation' of professor Marston in the Department of Industrial Engineering at Iowa State University in the 1930s. This field has spread to economics, etc. In economics, it became the basis of capital stock estimation for positive economics such as econometrics. The valuation by the National Wealth Statistics Survey contributed greatly to converting the book value of accounting data into vintage data. And in 2000 National Statistical Office collected actual disposal data for the 1-digit asset class and obtained the ASL(average service life) by Iowa curve. Then, with the data on fixed capital formation centered on the National B/S Team of the Bank of Korea, the national wealth statistics were prepared by the Permanent Inventory Method(PIM). The asset classification was also classified into 59 types, including 2 types of residential buildings, 4 types of non-residential buildings, 14 types of structures, 9 types of transportation equipment, 28 types of machinery, and 2 types of intangible fixed assets. Tables of useful lives of tangible fixed assets published by the Korea Appraisal Board in 1999 and 2013 were made by the Iowa curve method. In Korea, the Iowa curve method has been adopted as a method of ASL estimation. There are three types of the Iowa curve method. The retirement rate method of the three types is the best because it is based on the collection and compilation of the data of all properties in service during a period of recent years, both properties retired and that are still in service. We hope the retirement rate method instead of the individual unit method is used in the estimation of ASL. Recently Korean government's accounting system has been developed. When revenue expenditure and capital expenditure were mixed in the past single-entry bookkeeping we would like to suggest that BOK and National Statistical Office have accumulated knowledge of a rational difference between revenue expenditure and capital expenditure. In particular, it is important when it is estimated capital stock by PIM. Korea also needs an empirical study on economic depreciation like Hulten & Wykoff Catalog A of the US BEA.

도계부산물인 닭털을 이용한 목재접착제의 내수성 평가 (Evaluating The Water Resistance of Wood Adhesives Formulated with Chicken Feather Produced from Poultry Industry)

  • 박대학;양인;최원실;오세창;안동욱;한규성
    • Journal of the Korean Wood Science and Technology
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    • 제45권1호
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    • pp.126-138
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    • 2017
  • 본 연구는 주원료로 도계부산물인 닭털의 NaOH 가수분해물, 경화제로 닭털의 $H_2SO_4$ 가수분해물 및 폼알데히드계가교제를 반응시켜 접착제를 제조하고, 이에 대한 물성 및 내수성 실험을 통하여 닭털의 목질계 판상재용 접착제의 원료화 가능성을 확인하기 위하여 수행하였다. 닭털은 주로 케라틴계 단백질로 구성되어 있었으며, 중금속의 함유량이 매우 낮거나 검출되지 않았다. 알칼리에 대한 닭털의 가수분해율은 수용액 내의 NaOH 농도가 증가함에 따라 계속 증가하였으나, 과도한 가수분해에 따른 단백질 고유의 접착능 손실을 최소화하고 적정한 가수분해 조건을 찾기 위하여 닭털의 가수분해제 내의 NaOH 농도를 5%, 7.5%, 10%로 결정하였다. 접착제의 조성을 보면, 고형분 함량을 기준으로 70%의 닭털 NaOH 가수분해물 또는/그리고 경화제로 닭털의 $H_2SO_4$ 가수분해물 및 30%의 가교제로 조제하였는데, 이 접착제의 고형분 함량은 가수분해 조건 및 가교제의 종류에 따라 28.3 - 44.8% 범위에 존재하였다. 이 접착제의 점도는 상온에서 전반적으로 높았으나, $50^{\circ}C$에서 측정한 결과 분사형 접착제로서 적용이 가능한 것으로 조사되었다. 접착제의 내수성을 비교하기 위하여 측정된 열수 불용해율은 5% 농도의 NaOH 수용액에서 반응시킨 닭털의 알칼리 가수분해물(CF-AK-5%)에 경화제로 5% 농도의 $H_2SO_4$ 수용액에서 반응시킨 닭털의 산가수분해물(CF-AC-5%)을 고형분함량 기준 10% 이상 첨가하여 제조하고 경화시킨 접착제에서 높았다. 또한 접착제 제조시 고형분 함량을 기준으로 30%가 첨가된 가교제별 열수 불용해율은 phenol-formaldehyde (PF), melamine-urea-formaldehyde (MUF), formalin 순으로 조사되었다. 닭털 접착제의 열수 불용해율을 섬유판 제조에 사용되고 있는 석유화학계 합성수지와 비교한 결과, CF-AC-5%에 가교제로 PF를 그리고 경화제로 CF-AC-5%를 첨가하여 조제한 접착제는 기존 멜라민-요소수지의 열수불용해율과 통계학적으로 차이가 없었으며, 가교제로 PF를 사용한 모든 접착제와 고형분 함량을 기준으로 55%의 CF-AK-5%, 15%의 CF-AC-5% 그리고 가교제로 30%의 MUF와 함께 제조한 접착제는 기존 요소수지를 대체할 수 있는 것으로 조사되었다. 이 결과를 토대로 적정한 조건에서 가수분해한 닭털은 목질계 판상재용 접착제의 원료로 사용이 가능할 것으로 판단된다.