• Journal of the Korea Safety Management & Science
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• v.13 no.3
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• pp.9-18
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• 2011

The occupational safety and health expenses in construction since 1988 has contributed significantly to the reduction of injury occurrence rate. But the appropriation standards for the Occupational Safety and Health Expenses in Construction(OSHEC) have been pointed out so many issues. The purpose of this study is to present ways to improve the appropriation standards for OSHEC through the reviewing of several issues about the current system and analysis of existing statistical data. Based on the result of the research, it is proposed the new model for OSHEC.

• Journal of the Korea Safety Management & Science
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• v.25 no.2
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• pp.113-120
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• 2023

Occupational safety and health management expenses in the construction industry are statutory and separately included in the cost statement to prevent occupational accidents and health problems. The expenses are determined by multiplying the standard amount by the rate decided according to construction types and scales. However, the current expense appropriation method does not properly reflect the recent changes in the construction industry such as industry size, industry diversification, and social atmosphere about safety reinforcement. This study surveyed 1579 questionnaires in total and analyzed expense execution rate and proportion of each expense category. The expense execution rate was relative higher in complex construction (e.g., heavy construction = 126%, civil engineering = 125%) and long-period project (equal to or over 48 months construction = 133%) compared to general construction (98~116%) and short-period project (less than 48 months construction = 115%). The proportion of spending expenses was higher in the category of safety manager labor costs (25~52%), safety facility costs (22~40%), and personal protective equipment costs (10~25%). The analysis results of the study can be utilized in revising the standard expense appropriation method by reflecting the current usages of the occupational safety and health management expenses in the construction industry.

• Journal of Technology Innovation
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• v.12 no.1
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• pp.219-240
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• 2004

As Shapiro and Varian argue the open approach generates bandwagon effects and facilitates the diffusion of a standard thanks to network externalities. However, the open approach is not linked automatically to economic benefits as suggested by some famous cases as the IBM PC history. On the contrary, the closed approach enables a tight control over a technology and its development, and insures the appropriation of economic benefits. As Shapiro and Varian suggest, a firm can also decide to mix an open approach with tight control over improvement or extentions. Patent pool is to offer fair, reasonable, nondiscriminatory access under a single license to patents that are essential for the use of standards-based or other platform technologies. patent pool offers only one license to everyone, Since each patent is essential, the royalty rate and thus the value is the same whether a licensee uses one or more patents.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.15 no.2
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• pp.688-697
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• 2014

The current accounting for the long term care facilities are enforced by either financial accounting stipulations of social welfare legal entity or the guiding principles of long term care insurance law. In addition, some facilities are not eligible to access to the Korea Health and Welfare information system and even don't have any obligation to report financial information. Thus financial position and performance of activities are not well known to the interested parties. This study investigated the way how to improve the current accounting stipulation of the long term care facilities. In conclusion, we should introduce the accounting standards based on the double entry system but on other aspect, also more simplified financial statement based on single entry system for smaller facilities. Also we should introduce three important appropriation accounts for the net income of institution which matches GAAP. For a successful plantation of accounting standards, it is necessary to establish provisions, government subsidy account, depreciations concept.

• Journal of recreation and landscape
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• v.6 no.2
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• pp.27-36
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• 2012

This study, presents the details of a propulsion system for a systematic approach to the remodeling of rural villages as part of the pilot project that will be implemented in 2013. Studies on remodeling rural villages have focused mainly on various concepts of remodeling purposes and functions, and on the size and allocation standards of the facilities, such as rural houses, village rest areas, or public facilities. Thus, research is required on the establishment of a plan to restructure rural spaces and suggestions regarding the standards applicable at the local sites. This study employed an upward access system to prepare for the remodeling project and encourage the local residents' participation. As a result, the local residents voluntarily participated in drawing up a comprehensive plan for the village maintenance settings and forms, and for making the arrangements, by discussing the pros and cons of the plan, or through the forum. Based on this result, the local government examined the project in terms of its specifics, size, timing, budgetary appropriation, and anticipated results in order to implement the project, and also provided aid from the field experts to review the plan for the space and facility plans, and the legal system to establish the remodeling plan for the rural villages. Thus, this study attempts to contribute toward improving the quality of the rural villager's lives through a comprehensive remodeling of the whole rural village, not through an individual remodeling method.

• KSCE Journal of Civil and Environmental Engineering Research
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• v.37 no.4
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• pp.747-757
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• 2017

Of safety check regulation, 'Construction Technology Promotion Act' and 'Special Act on the Safety Control of Public Structures' contain provisions about the content of safety in construction works and the items of safety checks in the maintenance aspect and thus contribute to accident prevention in the construction industry. Of the regulations responsible for the practical safety of workers, the safety check regulation of Ministry of Employment and Labor demand for safety check from the start of construction based on an agreement with a concerned agency to the completion of construction solely based on 'Guidance Standards for the Specialized Disaster Prevention Instruction in Article 32 of Occupational Safety and Health Act' and 'Appropriation and Usage Standards of Safety and Health Management Costs in the Construction Industry'. There is, however, a huge gap, as well, in them according to client agencies. In small construction sites ordered by a private organization, checks are done formally with no detailed regulations. As a result, the costs of checks continue to drop with only the contract kept intact. This study examined the forms of safety checks practically done in the Jeju region, distinguished and compared them by the construction costs, calculated proper costs based on each construction act, and further proposed improvement measures for the detailed regulations.

• Journal of Distribution Science
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• v.12 no.6
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• pp.15-20
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• 2014

Purpose - In general, researchers try to abide by the code of research ethics, but many of them are not fully aware of plagiarism, unintentionally committing the research misconduct when they write a research paper. This research aims to introduce researchers a clear and easy guideline at a conference, which helps researchers avoid accidental plagiarism by addressing the issue. This research is expected to contribute building a climate and encouraging creative research among scholars. Research design, data, methodology & Results - Plagiarism is considered a sort of research misconduct along with fabrication and falsification. It is defined as an improper usage of another author's ideas, language, process, or results without giving appropriate credit. Plagiarism has nothing to do with examining the truth or accessing value of research data, process, or results. Plagiarism is determined based on whether a research corresponds to widely-used research ethics, containing proper citations. Within academia, plagiarism goes beyond the legal boundary, encompassing any kind of intentional wrongful appropriation of a research, which was created by another researchers. In summary, the definition of plagiarism is to steal other people's creative idea, research model, hypotheses, methods, definition, variables, images, tables and graphs, and use them without reasonable attribution to their true sources. There are various types of plagiarism. Some people assort plagiarism into idea plagiarism, text plagiarism, mosaic plagiarism, and idea distortion. Others view that plagiarism includes uncredited usage of another person's work without appropriate citations, self-plagiarism (using a part of a researcher's own previous research without proper citations), duplicate publication (publishing a researcher's own previous work with a different title), unethical citation (using quoted parts of another person's research without proper citations as if the parts are being cited by the current author). When an author wants to cite a part that was previously drawn from another source the author is supposed to reveal that the part is re-cited. If it is hard to state all the sources the author is allowed to mention the original source only. Today, various disciplines are developing their own measures to address these plagiarism issues, especially duplicate publications, by requiring researchers to clearly reveal true sources when they refer to any other research. Conclusions - Research misconducts including plagiarism have broad and unclear boundaries which allow ambiguous definitions and diverse interpretations. It seems difficult for researchers to have clear understandings of ways to avoid plagiarism and how to cite other's works properly. However, if guidelines are developed to detect and avoid plagiarism considering characteristics of each discipline (For example, social science and natural sciences might be able to have different standards on plagiarism.) and shared among researchers they will likely have a consensus and understanding regarding the issue. Particularly, since duplicate publications has frequently appeared more than plagiarism, academic institutions will need to provide pre-warning and screening in evaluation processes in order to reduce mistakes of researchers and to prevent duplicate publications. What is critical for researchers is to clearly reveal the true sources based on the common citation rules and to only borrow necessary amounts of others' research.