• Geomechanics and Engineering
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• 제3권4호
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• pp.323-337
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• 2011

Israel's coastal region consists, mainly, of Pleistocene and Holocene sands with varying degrees of calcareous cementation, known locally as "kurkar". Previous studies of these materials emphasized the difficulty in their geotechnical characterization, due to their extreme variability. Consequently, it is difficult to estimate construction stability, displacements and deformations on, or within these soils. It is suggested that SPT and Menard pressuremeter tests may be used to characterize the properties of these materials. Values of elastic modulus obtained from pressuremeter tests may be used for displacement analyses at different strain levels, while accounting for the geometric dimensions (length/diameter ratio) of the test probe. A relationship was obtained between pressuremeter modulus and SPT blow count, consistent with published data for footing settlements on granular soils. Cohesion values, for a known friction angle, are estimated, by comparing field pressuremeter curves to curves from numerical (finite element or finite difference) analyses. The material analyzed in the paper is shown to be strain-softening, with the initial cohesion degrading to zero on development of plastic shear strains.

• Asian Pacific Journal of Cancer Prevention
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• 제15권17호
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• pp.7267-7270
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• 2014

Background: The incidence of upper aero-digestive tract (UADT) cancers, including C00-C14, C30-C32, C15 and C16, is increasing rapidly in Kamrup Urban District (KUD) of Assam, North East (NE) India. According to the NCRP (2013) report 37.6% of all cancers in both sexes are UADT cancers in the NE region, accounting for 53.3% in males and about 27.5% in females of the total cases. Materials and Methods: A retrospective study was conducted for patient information from the period of 2008-2011. Age-standardized or age-adjusted rates (ASR or AAR) (per 100,000 person-years) were calculated using the World Standard Population as proposed by Segi and modified by Doll et al. The registry population area at risk was estimated using the 1991 and 2001 census population by sex, as well as the growth rate during that interval using the difference distribution method. Results: There were 5,638 cases registered during the last four years of the study (2008-2011) accounting for 56.7% (3,198/5,638) of the total in males and 43.3% (2,440/5,638) in females. The male: female ratio was 1.31:1.00. The overall age adjusted rates (AAR) were 179.4 and 153.8 per 100 000 males and females respectively. Cancer of the oesophagus was most common in both sexes, with most appreciable gender variation for tongue and hypopharynx, presumably reflecting differential expsoure to risk factors.

• 산업경영시스템학회지
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• 제41권2호
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• pp.153-158
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• 2018

At the Bank of Korea, capital stock statistics were created by the PIM (perpetual inventory method) with fixed capital formation data. Asset classifications also included 2 categories in residential buildings, 4 non-residential buildings, 14 constructions, 9 transportation equipment, 28 machinery, and 2 intangible fixed assets. It is the Korean government accounting system which is developed much with the field of the national accounts including the valuation, but until 2008 it was consistent with single-entry bookkeeping. Many countries, including Korea, were single-entry bookkeeping, not double-entry bookkeeping which can be aggregated by government accounting standard account. There was no distinction in journaling between revenue and capital expenditure when it was consistent with single-entry bookkeeping. For example, we would like to appropriately divide the past budget accounts and the settlement accounts data that have been spent on dredging into capital expenditure and revenue expenditure. It, then, tries to add the capital expenditure calculated to FCF (fixed capital formation), because revenue expenditure is cost for maintenance etc. This could be a new direction, especially, in the estimation of capital stock by the perpetual inventory method for infrastructure (SOC, social overhead capital). It should also be noted that there are differences not only between capital and income expenditure but also by other factors. How long will this difference be covered by the difference between the 'new series' and 'old series' methodologies? In addition, there is no large difference between two series by the major asset classification level. If this is treated as a round-off error, this is a problem.

• 정보처리학회논문지C
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• 제8C권5호
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• pp.597-606
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• 2001

본 논문에서는 VoIP나 멀티미디어 서비스와 같은 실시간 트래픽을 위하여, IETF에서 인터넷 QoS 제공 방안으로 제시된 IntServ와 DiffServ 혼합 모델을 사용해서 Delay Sensitive 트래픽과 넓은 대역폭을 가지는 QoS 서비스를 제공하였다. 제안한 QoS 서비스를 Best, Good, Default 서비스로 정의하고, 제안된 IntServ와 DiffServ의 혼합 모델을 사용한 End-to-End QoS의 3가지 서비스 모델을 시뮬레이션을 통하여 성능을 분석하였다. 제안된 QoS 모델에 따른 서비스 요금 지불을 위하여 RADIUS 프로토콜의 Accounting, Authentication, Authorization (AAA) 기능을 이용한 IntServ와 DiffServ의 혼합 모델을 사용한 빌링시스템을 제안하였다. 안전한 빌링 시스템에서는 RADIUS 프로토콜의 감사 추적 기능을 강화하기 위하여, IEEE POSIX.1E 표준안에 의한 감사 추적 시스템을 설계 및 구현하였다.

• 보건행정학회지
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• 제5권2호
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• pp.35-69
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• 1995

The managerial environment of hospitals in Korea characterized by low levels of medical insurance fees is worsening by increasing government regulations as to the utilization of medical services, rising costs of labor, material, and medical equipments, growing patient expectations concerning the quality of services, and escalating competitions among large hospitals in the market. Hospitals should seek for their survival strategies in this harsh environment and they should have information about costs of their products in doing so. However, it has not been available due to the complexity of the production process of hospital services. The objectives of this study were to develop a service-based cost accounting model and to apply the developed model to a study hospital to obtain cost information of hospital services. A model commonly used for the job-order product cost accounting in the manufacturing industry was modified for the use in hospitals in Korea. Actual costs, instead of standard costs, incurred to produce a unit of services during a given period of time were estimated in the model. Data required to implement the model included financial information, statistics for the allocation of supportive cost center costs to final cost centers, statistics for the allocation of final cost center costs to services, and the volume of each services charged to patients during a study period. The model was executed using data of a university teaching hospital located in Seoul for the fiscal year 1992. Data for financial information, allocation statistics fo supportive service costs, and the volume of services, most of them in electronic form, were available to the study. Data for allocation statistics of final cost center costs were collected in the study. There were 15 types of evaluation and management service, 2, 923 types of technical service, and 2, 608 types of drug and material service charged to patients in the study hospital during the fiscal year 1992. Labor costs of each of seven types of pesonnel, material costs of 611 types of drugs and materials, and depreciation costs of 212 types of medical equipments, miscellaneous costs, and indirect costs incurred in producing a unit of each services were estimated. Medical insurance fees for basic services such as evaluation and management of inpatients and outpatients, injection, and filling prescriptions, and for operating procedures were found to be set lower than costs. Infrequent services which use expensive medical equipments showed negative revenuse as well. On the other hand, fees for services not covered by the insurance such as CT, MRI and Sonogram, and for laboratory tests were higher than costs. This study has a significance in making it possible for a hospital to obtain cost information for all types of services which produced income based on all types of expenses incurred during a given period of time. This information can assist the management of a hospital in finding an effective cost reduction strategy, an efficient service-mix strategy under a given fee structure, and an optimum strategy for within-hospital resource allocations.

• 한국병원경영학회지
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• 제5권1호
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• pp.129-155
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• 2000

This empirical study, activity-based costing, a newly introduced approach that has proved to be an improvement over the conventional costing system in product or service costing, is applied at department of clinical pathology in K university hospital. The study subjects were 233 test procedures done in clinical laboratory of K university hospital. Activity analysis was done by interview, questionnaires, and time study, and the amount of resources consumed by each activity and their costs are then traced and applied to the laboratory tests. The main purpose of this study were to compare the test costs of activity-bases costing with those of conventional costing, and test fees of medical insurance, and to provide accurate cost informations for the decision makers of hospital. The major findings of this study were as belows. 1. The cost drivers for application of activity-based costing at clinical laboratory were cases of sample collection, case of specimen, cases of test, and volume-related allocation bases such as direct labor hours and total revenue of each test. 2. The profits of each clinical laboratory fields analyzed by conventional costing were different from the profits analyzed by activity-based costing, especially in the field of Urinalysis(approximately over estimated 750%). 3. The standard full costs by conventional costing were quite different from the costs computed by using activity-based costing, and the difference is most significant with the tests of long labor time. 4. From the comparison between costs computed by using activity-based costing and medical insurance fees, some test fees were significantly lower than the costs, especially in the non-automated fields. As described in this study, activity-based costing provides more accurate cost information than does conventional costing system. The former approach is especially important in the health care industry including hospitals in which planning and controlling the costs services provided are the key to maintaining a healthy financial status for the organization. Despite the contribution of activity-based costing the economic as well as technical feasibilities of implementing such a cost accounting system in an organization must be evaluated. In the development of activity-based costing systems, an activity analysis has to be conducted to identify activities that consume resources. This involves a detailed study of the organization's logistics and accounting information systems, and it is an expensive project in itself. Besides, it can be quite difficult and time consuming to identify and trace resource consumption to a specific activity. Thus the activity-based costing system should be implemented only when the decrease in cost of error far exceeds the increase in cost of measurement. By combining activity-based costing with standard costing, health care administrators can better plan and control the costs of health services provided while ensuring that the organization's bottom line is healthy.

• 한국환경보건학회지
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• 제32권4호
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• pp.359-372
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• 2006

In order to investigate the daily deposition characteristics of water-soluble inorganic components in airborne deposit on the Iksan, deposition samples were collected using a deposition gauge from October 16 to November 1, 2004. Deposition samples were collected using two different sampling gauges, a dry gauge and a wet gauge, respectively. To get wet the bottom of wet gauge during the sampling period, the volume of $30{\sim}50ml$ distilled ionized water was added in a wet gauge before the beginning of each deposition sampling. Deposition samples were collected twice a day and analyzed for inorganic water-soluble anions ($Cl^-,\;{NO_3}^-,\;{SO_4}^{2-}$) and cations (${NH_4}^+,\;Na^+,\;K^+,\;Mg^{2+},\;Ca^{2+}$) using ion chromatography. Qualify control and quality assurance of analytical data were checked by the data obtained from reinjection of standard solution, Dionex cross check standard solutions, and random several deposition samples, and measured data was estimated to be reliable. Considering the deposition sample volume, the sampling time, the surface area of sampling container, and the ion concentration measured, the daily deposition amounts for measured ions were calculated in $mg/m^2$. The total daily deposition amounts of all measured ions for dry and wet gauge were $7.5{\pm}2.8$ and $17.7{\pm}4.2mg/m^2$, respectively. A significant increase in deposition amount during rainfall days was observed for both wet gauge and dry gauge, having no difference of deposition amount between in wet gauge and in dry gauge. The mean deposition of all ions measured in this study were higher in wet gauge than in dry gauge because of the surface difference of the sampling container, especially for ${NH_4}^+\;and\;{SO_4}^{2-}$. The mean deposition amounts of ${NH_4}^+\;and\;{SO_4}^{2-}$ in wet gauge were found to be about 10 times and 3 times higher than those in dry gauge, while the rest of the chemical species were equal or a little higher in wet gauge than in dry gauge. Dominant species in dry gauge were ${NO_3}^-\;and\;Ca^{2+}$, accounting for 21% and 28% of the total ion deposition, whereas those in wet gauge were ${SO_4}^{2-}\;and\;{NH_4}^+$, accounting for 19% and 41% of the total ion deposition, respectively.

• 한국대기환경학회지
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• 제31권3호
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• pp.269-286
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• 2015

24-hr integrated $PM_{2.5}$ measurements were performed between December 2013 and October 2014 at an urban site in Gwangju and the collected samples were analyzed for organic carbon (OC), elemental carbon (EC), ionic species, and elemental species. Objectives of this study were to identify $PM_{2.5}$ pollution episodes, to characterize their chemical components, and to examine their probable origins. Over the course of the study period, average $PM_{2.5}$ concentration was $37.7{\pm}23.6$ $(6.0{\sim}121.5){\mu}g/m^3$. Concentrations of secondary ionic species; $NH_4{^+}$, $NO_3{^-}$, and $SO_4{^{2-}}$ was on average $5.54{\mu}g/m^3$ (0.28~ 20.86), $7.60{\mu}g/m^3$ (0.45~ 33.53), and $9.05{\mu}g/m^3$ (0.50~ 34.98), accounting for 13.7% (4.6~ 22.7), 18.6% (2.9~ 44.8), and 22.9% (4.9~ 55.1) of the $PM_{2.5}$ concentration, respectively. Average OC and EC concentrations were $5.22{\mu}g/m^3$ and $1.54{\mu}g/m^3$, taking possession of 4.6 and 22.2% (as organic mass) of the $PM_{2.5}$, respectively. Frequencies at which 24-hr averaged $PM_{2.5}$ exceeded a 24-hr averaged Korean $PM_{2.5}$ standard of $50{\mu}g/m^3$ (termed as an "episode" in this study) were 30, accounting for 21.3% of total 141 measurements. These pollution episodes were mostly associated with haze phenomenon and weak surface wind speed. It is suggested that secondary formation of aerosol was one important formation mechanism of the episodes. The episodes were associated with enhancements of organic mass, $NO_3{^-}$ and $SO_4{^{2-}}$ in winter, of $NO_3{^-}$ and $SO_4{^{2-}}$ in spring, and of $SO_4{^{2-}}$ in summer. Potential source contribution function results indicate also that $PM_{2.5}$ episodes were likely attributed to local and regional haze pollution transported from northeastern China in winter, to atmospheric processing of local emissions rather than long-range transport of air pollutants in spring, and to the $SO_4{^{2-}}$ driven by photochemistry of $SO_2$ in summer.

• 한국산학경영학회:학술대회논문집
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• 한국산학경영학회 2004년도 추계학술연구발표회
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• pp.55-72
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• 2004

금융비용 자본화와 관련된 기업회계기준이 개정되어 2003년부터 자산 취득관련 금융비용을 종전처럼 자본화하는 방법과 당기비용으로 처리하는 방법 중 선택할 수 있게 되었다. 따라서 거의 모든 기업이 2003년도 재무제표 작성시 금융비용에 대한 회계선택을 할 수밖에 없었다. 본 연구는 금융비용 자본화에 대한 회계기준이 개정되어 2003년도에 일시에 회계선택의 의사결정을 해야 하는 상황에서 기업의 어떤 재무적 특성이 회계선택에 영향을 미쳤는지 실증 검증함으로써 특정 재무비율을 조정하기 위하여 회계정책을 선택하는지의 여부를 분석하는데 목적이 있다. 표본기업 중 약 49%에 해당하는 기업이 2003년에 금융비용을 자본화하는 방법에서 당기비용처리로 변경하여 자본화 회계정책을 유지한 기업과 당기비용으로 변경한 기업의 수가 비슷하였다. 그러나 업종간에는 회계선택 유형에 유의한 차이가 존재하였다. 기업의 재무적 특성변수를 부채비율 증감, 차입금 비율, 자본화대상자산의 비율, 기업규모 및 이익유연화의 5 가지로 하여 자본화 기업과 비용화 기업간의 차이분석을 수행한 결과 자본화대상자산의 비율에서만 유의한 결과를 얻을 수 있었다. 어떤 재무적 특성변수가 금융비용 자본화의 회계선택에 영향을 미쳤는지 로지스틱 회귀분석을 수행하였는데, 분석결과 자본화대상자산 비율과 기업규모 변수만 회계선택에 유의한 영향을 미친 것으로 나타났다. 한편 업종별로 구분한 분석결과에서는 전반적으로 재무적 특성이 업종간 회계선택의 차이점을 설명해 주지 못하였다. 따라서 금융비용을 자본화하는 회계처리 방법과 당기비용으로 회계 처리하는 방법 간에 재무제표에 미치는 영향은 다를 것으로 예상되지만, 기업이 특정 재무비율을 조정하기 위해서 회계선택을 하고 있다는 증거를 발견하지는 못하였다.달팽이에서는 거의 검출되지 않은 반면 왕우렁이에서 다소 높게 검출되었다. 중성지질의 지방산 조성은 식용달팽이 경우 $C_{18:2}(16.80{\sim}17.74%)$, $C_{20:2} (12.15{\sim}12.59%)$, $C_{18:1}(9.79{\sim}10.37%)$ 및 $C_{18:0}(7.71{\sim}12.43%)$과 $C_{16:0}$, $C_{20:4}$ 함량이 많으나 그밖에 melanic type에서 $C_{18:3}(20.90%)$ 함량이 매우 높았으며, 또한 polyene산 함량도 가장 높게 나타났다. 왕우렁이는 $C_{16:0}(16.96{\sim}17.46%)$, $C_{18:1}(13.79{\sim}13.95%)$, $C_{18:2}(12.90{\sim}15.70%)$ 및 $C_{18:0}$, $C_{20:4}$, $C_{22:6}$이 주성분으로 type별로 그 조성이 비슷하였다. 당지질은 식용달팽이 경우 $C_{18:2}(19.01{\sim}19.72%)$, $C_{16:0}(12.89{\sim}18.76%)$, $C_{18:0}(12.68{\sim}17.52%)$와 $C_{18:1}$이 주요 지방산이었으나 이중 $C_{16:0}$, $C_{18:0}$이 melanic type에 다소 높은 반면 $C_{22:1}$이 albi

• 문화기술의 융합
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• 제7권4호
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• pp.479-490
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• 2021

본 연구는 회계 및 감사 관련 제도 개선을 통한 회계 개혁의 일환으로 '17년 주식회사의 외부감사에 관한 법률(이하 외부감사법이라 한다) 전부개정안이 국회 본회의를 통과하여 '18년 11월 1일 이후 사업연도부터 개정된 외부 감사법이 일부 규정을 제외하고 시행되었으며 '24 사업연도부터 모든 개정사항이 적용될 예정이다. 최근 감사인이 지정된 회사는 '18년에는 699개사가 지정되어 전년대비 153개사, 28.02%(상장회사는 114개사, 67.06%) 증가, 감사인 주기적 지정제 시행에 따라 주기적 지정 대상 회사가 정해진 '19년에는 1,224개사로 전년대비 525개사, 75.11% (상장회사는 523개사, 184.15%) 증가하는 등 급격한 증가 추세를 보였다. '20년에는 1,521개사가 지정되어 전년대비 297개사, 24.26%(상장회사는 253개사, 31.35%)가 증가되었다. 감사인 지정 사유는 '19년에는 상장예정법인 331개사, 주기적지정 220개사, 3년연속 영업손실등 197개사, 관리종목 112개사, 부채비율 과다 108개사, 감사인미선임 66개사 순으로 나타났으며 지정회사 수가 급격하게 증가한 사유는 개정 외부감사법의 신규 지정기준에 따라 475개사가 증가하였으며 상장예정법인 간주지정제도 폐지에 따라 114개사 증가, 관리종목 편입상장사 증가에 따라 90개사가 증가한데 따른 것이다. '20년에는 주기적 지정은 462개사로 (상장회사 434개사, 비상장회사 28개사) 전년(220개사)대비 (242개사. 110%)가 증가하였으며, 직권지정은 상장예정법인이 362개사로 가장 많고, 3년연속 영업손실등 245개사, 관리종목 133개사, 최대주주 대표이사 변경 등의 순으로 지정되었다. 회계법인별 감사인 지정은 '20년도에는 4대회계법인이 (삼일, 삼정, 한영, 안진)이 속한 가군은 526개사(34.6%)로 전년(454개사, 37.1) 대비 72사 증가하였으나 비중은 2.5%p 감소하였다.