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      • KCI등재

        내부통제와 준법지원인제도

        김강수(Kang Soo Kim) 중앙법학회 2011 中央法學 Vol.13 No.2

        Companies can develop serious regulatory and 1ega1 prob1ems when they have breakdowns in interna1 contro1s. The pain of non-compliance and recent high profile compliance failures have caused companies to budget more money to proactive1y address those types of prob1ems. Compliance programs are a species of internal controls. typically a tai10red set of devices to meet externally- imposed non-financial mandates. A study on the prob1ems and solutions of internal contro1 system and compliance officer is as follows. First. with regard to the scope of interna1 contro1 system and compliance`s ro1e. interna1 control system can be devide financial and non-financia1 controls, to manage risk and compliance can be comprised in non-financia1 control. Second, efficient compliance program can be secured through the compliance officer`s independence and expertise. an objective standard for the ro1e of compliance officer and an audit or audit committee should be showed. Third, compliance must have the position and situation who can cope with externa1 or interna1 pressure. it is necessary to make adopt compliance system by compu1sion. but it is desirable to use the way which the corporation established compliance program can be remitted a fine. This article makes a study on the propriety of introduction of ``internal control system`` and ``compliance officer``. The detailed assertions of the article are as follows. First, in regard of the compliance officer, the officer had better be separated from the legal and audit departments, and the officer needs to be under control by a board instead of an internal auditor. Besides, the compliance officer is recommended to be separated from a person directly in charge of the compliance work. In the case, the paper suggests that there be no qualification on the compliance officer, but the person in charge of the compliance affairs be a lawyer including a foreign lawyer. Second, with regard to the scope of the system and a legal basis, the scope of the internal control system for a listed company needs to be limited to the compliance of laws and regulations excluding risk management operation. Also, the internal control system had better be obligated not by a statute but by a more flexible rule of Korea Exchange. Third, the study shows how much important the incentives are for more adoption of the compliance system by listed companies by introducing good examples of other countries.

      • Zr-2.5Nb 압력관 크랙선단에서 소성영역 해석

        김강수(Kang Soo Kim),영석(Young Suk Kim),정용무(Yong Moo Cheong) 대한기계학회 2006 대한기계학회 춘추학술대회 Vol.2006 No.6

        Delayed Hydride Cracking (DHC) tests are conducted by using CT specimens of Zr-2.5Nb at 250 ℃. The test data is inputed for the FEM model. Two models is made according to the application of the hydride expansion. Hydride stresses and average stresses of the plastic zone of two FEM models are calculated and two results are compared. That results say that hydride fracture is due to the hydride expansion and say that hydride fracture is related to the relation between the increment of the hydride expansion stress and the increment of the average stress of the plastic zone on the hydride. Also, that results say that the hydride expansion is most important factor of DHC. Now, Stage Ⅰ and Stage Ⅱ of the unique DHC phenomenon can be explained through an analysis of the increment of the hydride expansion and the plastic constraint force in the plastic zone.

      • KCI등재

        CDSS 실용화를 위한 ArdenML XSLT 개발 -VB.NET을 활용한-

        김강수 ( Kang Soo Kim ),채영문 ( Yong Moon Chae ),석일 ( Suk Il Kim ),이병화 ( Byung Hwa Lee ) 한국보건정보통계학회(구 한국보건통계학회) 2015 보건정보통계학회지 Vol.40 No.1

        Objectives: The ArdenML is an HL7 standard language for an XML-based representing medical knowledge as logic statements. Problems related to execution of ArdenML are the curly braces problem and the compiler problem, which may be resolved by the introduction of XML-based techniques. This study was aimed at develop an ArdenML based XSLT conforming to HL7 standard. Methods: There were several structural differences in three approaches: Arden Syntax is category; ArdenML is tag; and Visual Basic is comment, function, events, class, and procedure. XSLT was developed by analyzing three approaches. Based on XSLT, ArdenML was translated into Visual Basic and the interface module was developed to allow communicating with legacy systems. Results: Most of the CDSS are independently developed and run, to require reentry of rules. But this system makes it easier to interface with the existing systems simply by translating or compiling rules. Two hundred sixty five of the 285 rules were showed the success after compiling, and 6 errors for the operater query, 14 warnings related to data type were resolved by data re-modeling. Conclusions: ArdenML has been converted into executable files using standard transforms written in the eXtensible Stylesheet Language Transformation (XSLT) in visual basic language. Development of Arden Syntax compiler requires not only a lot of time and efforts, but also reorganization of existing systems according to the MLM. It also has curly brace problem and problem of requiring additional compiler.

      • 개정 국어과 교육과정에 나타난 문제점 짚어보기 - 초등과정을 중심으로

        김강수(Kim Kang-soo) 우리말교육현장학회 2007 우리말교육현장연구 Vol.1 No.-

          이 글은 개정 국어과 교육과정의 개발과정과 내용체계들을 초등현장 교사의 입장에서 살펴보고 그것이 교육 현장에서 어떻게 구현될 수 있을 것인가, 어떤 문제점을 낳을 수 있을 것인가를 구체적으로 논의해보려는 목적으로 쓴 것이다.<BR>  교육과정은 교육현장의 교사들에게 가르치는 목표와 내용, 방법 등에 관한 지침의 구실을 하지만, 내용과 방법을 포괄적으로 기술할 뿐 아니라 전체적인 체계에서 통일성을 고려하다보니 대단히 추상적인 말로 정리되어 있다. 따라서 현장의 교사는 교육과정 문서만으로는 새로운 교육과정이 구체적으로 어떻게 실현될 것인가에 대해서는 쉽게 가늠하기가 어렵다. 현장의 교사들이 개정 교육과정을 쉽게 이해하고 함께 논의해볼 수 있도록 하려면 현장의 경험을 바탕으로 이야기를 풀어가야 한다고 생각한다.<BR>  이 글은 현장의 경험을 바탕으로 개정 교육과정의 내용 영역을 통합해야 하는 필요성, 지역화 교육이 이루어져야 하는 이유와 구체적 실현 방법, 내용의 적정성과 위계성에 대한 문제를 제기하고 있다. 즉 그것들이 개정 교육과정에서 문제가 되고 있으며, 교육과정의 현실적인 적용을 어렵게 하고 있다는 생각을 담고 있다. 현장의 경험을 바탕으로 논의를 펼쳐나가기 때문에 객관성이나 체계성이 떨어질 수는 있지만, 초등 교육 현장을 실천적으로 반영한 글로 읽히기를 바라며, 현장의 교사들이 개정 교육과정에 대해 적극적으로 이해하고 논의할 수 있는 기회가 되기를 바란다.   The object of this essay is to discuss problems that may arise from revised Korean language curriculum and how the curriculum can be effectively realized in actual teaching environment after due consideration of how the curriculum was developed and put together from an elementary school teacher’s point of view.<BR>  Educational curriculums act as teachers’ guide to help them with teaching contents or teaching methods, but since they include wide range of information and because they were put together considering unity of the information, the contents are very abstract. That is why, teachers cannot easily figure out how the revised curriculum should be practiced with the documents only. In order to discuss how teachers can understand the revised curriculum, I believe it is best to write from actual experience.<BR>  This essay discuss problems in necessity of uniting revised curriculum contents, reason for necessity of localized education system and details of how it is achieved, and propriety of contents. I believe that these are obstacles for practicing revised curriculum and they are holding back actual application of the curriculum. This essay might lack objectivity and systemicity because it is written on the base of one’s experience, but I hope that this essay is read knowing that this essay is reflecting actual practice of education. I also hope that this essay will provide a chance for teachers to understand and discuss revised curriculum education process.

      • 이종재료 Butt 용접에 대한 Overlay 용접의 잔류응력해석

        김강수(Kang Soo Kim),이호진(Ho Jin Lee),이봉상(Bong Sang Lee),정인철(In Chul Jung),변진귀(Jin Gwi Byeon),박광수(Kwang Soo Park) 대한기계학회 2008 대한기계학회 춘추학술대회 Vol.2008 No.11

        In recent years, the dissimilar metal, Alloy 82/182 welds used to connect stainless steel piping and low alloy steel or carbon steel components in nuclear reactor piping system have experienced cracking due to primary water stress corrosion(PWSCC). It is well known that one reason of the cracking is the residual stress by the weld. But, it is difficult to estimate exactly weld residual stress due to many parameters of welding. In this paper, the analysis of 3 FEM models made by ABAQUS Code is performed to estimate exactly the weld residual stress on the dissimilar metal weld. 3 FEM models are Butt model, Repair model and Overlay model and are the plane?strain 2D model. The thermal analysis and the stress analysis are performed on each model and the residual stresses on each model were calculated and compared respectively. Also, the specimen of Butt model was made and the residual stresses were measured by X-Ray method and Hole Drilling Technique. These results were compared with the FEM result of Butt model.

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