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      • KCI등재후보

        이연법인세와 기업특성

        김진동,민철 대한경영학회 2004 大韓經營學會誌 Vol.17 No.3

        This study is to examine relationship between deferred taxes and firm characteristics of Korea manufacturing firms. The sample includes the manufacturing firms that the official accounting periods ends in every December with the sample period of 1999 through 2002. Then, this study investigate that size of company, tse, debt ratio, cash flow has effect on deferred taxes. The results can be summarized as follows. First, size of company was very significant at 5% level discriminating two deferred taxes group. Second, the result of logit analysis was that only size variable was significant. Therefore this study can rejected null hypothesis 1 in favor of an alternative hypothesis. The factors such as the tse, debt ratio, cash flow did not affect deferred taxes. Third while deferred taxes debit's hit ratio was 34.9%, the deferred taxes credit's hit ratio was 83.6%. Finally the result using regression (deferred taxes debit group) was that tse variables was significant at 5% level. This paper attempts to contribute to the earning management by using deferred taxes. However, the above results were contingent upon the methodology adopted in this research. A sustained research and development effort will be necessary if substantial and meaningful progress is to be made in deferred taxes theory and practice. This study is to examine relationship between deferred taxes and firm characteristics of Korea manufacturing firms. The sample includes the manufacturing firms that the official accounting periods ends in every December with the sample period of 1999 through 2002. Then, this study investigate that size of company, tse, debt ratio, cash flow has effect on deferred taxes. The results can be summarized as follows. First, size of company was very significant at 5% level discriminating two deferred taxes group. Second, the result of logit analysis was that only size variable was significant. Therefore this study can rejected null hypothesis 1 in favor of an alternative hypothesis. The factors such as the tse, debt ratio, cash flow did not affect deferred taxes. Third while deferred taxes debit's hit ratio was 34.9%, the deferred taxes credit's hit ratio was 83.6%. Finally the result using regression (deferred taxes debit group) was that tse variables was significant at 5% level. This paper attempts to contribute to the earning management by using deferred taxes. However, the above results were contingent upon the methodology adopted in this research. A sustained research and development effort will be necessary if substantial and meaningful progress is to be made in deferred taxes theory and practice.

      • KCI등재

        설계단계 설계 안전성 검토 적용의 문제점과 도출 위험요인의 적정성

        김진동,광희 한국건축시공학회 2019 한국건축시공학회지 Vol.19 No.6

        While efforts to reduce safety accidents in the construction industry have been made in a variety of ways, so farthey have had minimal effectiveness. For this reason, since 2016 Design for Safety (DfS) has been implemented as anattempt to eliminate the root cause of safety accidents by introducing the consideration of safety at the design stage. The purpose of this study was to derive the adequacy and problems of Design for Safety and to ontribute to reducingsafety accidents by establishing this system correctly. A questionnaire survey of related engineers and nalysis of the Design for Safety report showed that the awareness of Design for Safety among engineers was low, while some of the risk factors derived from the design for safety were less relevant to the design. As such, efforts should be madeto reduce the risk factors in the actual design stage so that it can contribute more to the reduction of safety accidents. 건설산업에서 안전사고를 줄이기 위한 노력을 다양한 방법으로 꾸준히 하고 있지만 줄지 않고 있다. 따라서 설계단계에 설계의 안전성 검토를 도입하여 안전사고발생의 근본적 원인을 제거하고자 2016년부터 설계 안전성 검토를 도입하여 시행하고 있다. 본 연구에서 설계 안전성 검토 시행의 적정성과 문제점을 도출하여 제도가 올바르게 정착하여안전사고를 줄이는데 기여하고자 하였다. 따라서 관련 기술자들에게 설문조사를 하고 설계 안전성 검토 보고서를분석한 결과 관련 기술자들의 설계의 안전성 검토에 대한 인식률이 낮고, 설계의 안전성 검토에서 도출된 위험요인도 설계 사항이 아닌 항목이 다수인 것으로 나타났다. 따라서 실질적인 설계단계 설계상 위험요인을 줄이는 노력을하여 안전사고 감소에 좀 더 기여할 수 있도록 하여야 할 것이다.

      • KCI등재

        안전보건대장에 관한 관련기술자의 인식현황과 활성화 방안

        김진동,채원,광희 대한건축학회지회연합회 2021 대한건축학회연합논문집 Vol.23 No.5

        The number of safety accidents in the construction industry is on the decline overall, but the number of casualties is over 50% of the total industry. Therefore, in order to reduce safety accidents, the Occupational Safety and Health Act that strengthens the responsibilities for safety management of the client is being amended and implemented. As one of the responsibilities, the safety and health file has been implemented since 2020. Therefore, this study aims to find a way to revitalize the safety and health file by identifying the current status of the related engineers' awareness. As a result of the survey, most of the related engineers think that the primary responsibility for safety management lies with the construction engineer and safety manager. And methods such as education related to the creation of the safety and health file, training and arrangement of professional engineer related to the safety and health file, and reinforcement of evaluation or sanctions related to the safety and health file are selected to activate the safety and health file, which is one of the methods to strengthen the safety management responsibility of the client. Therefore, it will be possible to reduce accidents such as casualty accidents in the construction industry when the effectiveness of the safety and health file is increased by implementing these methods in various ways as soon as possible.

      • KCI등재

        청성유발전위를 기록하는 데 사용되는 단기지속 자극음의 교정

        김진동 한국청각언어재활학회 2018 Audiology and Speech Research Vol.14 No.1

        Auditory evoked potentials (AEPs) are measured for auditory threshold estimation and neuro-otologic assessment and are generally evoked by short-duration signals. The purpose of this paper is to provide information about the calibration of short-duration stimuli for the recording of AEPs. Since there are no national standards concerning the measurement of short-duration stimuli, calibration of shortduration stimuli are introduced in reference to the newest version of international standards. Especially, the behavioral and physical calibration of clicks and tone-bursts used in the AEP system for early AEPs are focused on and explained. Two of the recent international standards (IEC 60645-3:2007, ISO 389-6:2007) can help to guide the calibration of short-duration stimuli. In these standards, the reference equivalent threshold sound pressure levels based on the peak-to-peak equivalent sound pressure level (p-p.e.SPL) is defined as the calibration value of clicks and tone-bursts. We need to quantify the level of short-duration stimuli using the p-p.e.SPL approach. However, some researchers have found that even these standards are still lacking or inadequate. This paper will provide useful information about the calibration of short-duration stimuli to technicians and audiologists who regularly check the AEP system. It is also important to understand additional measures (peak SPL, baseline-to-peak equivalent SPL) for quantifying short-duration stimulus levels.

      • KCI등재

        어음청력검사기의 교정

        김진동 한국청각언어재활학회 2016 Audiology and Speech Research Vol.12 No.3

        Purpose: The audiometric calibration is an essential prerequisite by priority for securing the reliability of audiometric test result. This review aims to help understanding the calibration procedure to determine whether the performance characteristics of speech audiometer conform to relevant standards or not and calibrate the speech audiometer if necessary. Methods: The performance characteristics of the speech audiometer are introduced in reference to the newest version of international and national standards, the electro-acoustic calibration procedures of speech and masking signals used in the speech audiometer are focused and explained. Results: According to the newest standards (ISO & KS I ISO 8253-3, IEC & KS C IEC 60645-2, ANSI S3.6) related to the speech audiometer, the calibration check items of the speech audiometer include the performance characteristics of the monitoring meter, reference threshold levels of speech, frequency response, playback device, microphone, harmonic distortion and masking signals, in addition to the calibration check items of the pure tone audiometer. Conclusion: The calibration procedure of the speech audiometer in the clinical audiometer which supports both pure tone audiometry and speech audiometry is almost similar with the calibration procedure of the pure tone audiometer except for the check of several additional calibration items stated above. However, if the pure tone audiometry and the speech audiometry are separate equipments, cross-talk of the speech audiometry, linearity of output level and masking level control should be checked in the same way with the calibration check of the pure tone audiometry.

      • KCI등재후보

        소방행정의 효율적 운영방안

        김진동 한국경찰연구학회 2007 한국경찰연구 Vol.6 No.1

        본 연구는 재난에 효율적으로 대처하기 위하여 소방방재청이라는 안전경영시스템이 도입됨에 따라서 바람직한 재난관리체제를 강화하기 위하여 보완되어야 할 점이 무엇인가 파악하고자 하였다. 본 연구의 주요 내용은 다음과 같다. 첫째, 일상적인 사고와 대규모의 재난을 구분하여 대규모 재난에 대비하는 체제를 확보하면서 일상적인 사고를 관리하는 역량을 함양하여야 한다. 둘째, 준비 및 대응, 초기 복구기능은 소방조직을 중심으로 전문화시켜야 한다. 소방중심으로 기구를 운영하면 재난기구 운영에 중복투자, 과다투자를 방지할 수 있다. 셋째, 소방의 축적된 경험이 관련기관의 예방․준비정책에 효율적인 영향을 미치기 때문에 국가재난관리체제는 대응을 중심으로 예방과 준비기능의 시너지 확보 및 복구를 하는 체제가 바람직하다. 넷째, 소방방재청이 신설되었어도 재난업무의 분산관리로 인하여 완전한 통합관리가 이루어지지 않고 있다. 또한 중앙의 재난관련조직과 지방의 재난관련조직이 일치하지 않아 재난에 효과적으로 대처할 수 없다. 다섯째, 소방조직의 구성원들의 직렬을 재난관리직렬로 통합할 필요가 있다. 재난관리 담당인력의 전문성이 제고되어야 재난관리 노하우를 축적할 수 있고, 이론과 실제를 바탕으로 현장활동에 적용할 수 있는 정책개발이 용이하다. 여섯째, 소방재원을 확충을 위하여 공동시설세의 과세대상과 세율을 조정할 필요가 있으며, 기초자치단체도 일정한 소방비용을 지불해야 한다. 일곱째, 소방조직이 전문적인 업무수행능력이 할 수 있도록 제도와 환경을 정비하고 개선해야 한다. 여덟째, 민간방재조직이 새로운 파트너십의 형태로 정책형성과 집행영역에 참여하는 것이 바람직하다. In the fire and disaster prevention administration of which is not developed in comparison with any other administrative system, the systematic improvement is necessary. Especially, in the high industrial process, the change of the fire and disaster prevention administrative environment(architecture, electricity, oil, gas, chemicals and atomic power and some other fire service matters) has been come on. Government established the national emergency agency to develop systematic theory and practice for fire and disaster prevention in the 21st digital century. For system's more development, national disaster management system is being progressed for unification. The purposes of this study are to find a general plan for effective operation of fire service administration. The summary of this study is as follows; ① Fire service organization must undertaking major activity in the disaster management system. ② Local government must select essential tax items suited for local circumstance. ③ Local government must expand the scope of assessment and tax rate of tax. ④ Disaster management must be united to cope with the disaster effectively. ⑤ Fire service organization must be improve system and law to supply good service. The above results, however, are contingent upon the theory described in this research. A sustained research and development effort will be necessary if substantial and meaningful progress is to be made in fire and disaster prevention administration.

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