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Michael T. Michael(마이클 마이클) 한국철학회 2018 哲學 Vol.0 No.136
이 연구에서 본인은 construal 이라는 상식적인 심리학적 개념에 대한 철학적 활용에 관하여 예시하고자 한다. Construal 이라는 것은 하나가 다른면에서 경험되어지는 심리적 상태이다. 가장 영향력 있는 철학적 활용으로는 이해관계에 근거한 construal로써 정서에 관한 Robert C. Roberts의 이론이여왔다. 하지만 본인은 이 개념은 아카라시아나 자기통찰 그리고 도교적 사고를 포함하는 몇 가지 다른 영역에서도 활용성을 가지고 있다고 주장하는 바이다. 전반적으로 이 연구가 이처럼 과소평가되는 개념에 대한 철학적 탐색이 더 이루어 질수 있는 자극이 되기를 바란다. In this paper, I illustrate philosophical applications of the commonsense psychological concept of construal. A construal is a mental state in which one thing is grasped in terms of another. Its most influential application in philosophy has been in Robert C. Roberts’ account of emotion as concernbased construal. But, as I argue, the concept also has application in several other areas, including akrasia, selfinsight, and aspects of Taoist thought. Overall, this paper is intended as a stimulus to further philosophical exploration of this underappreciated concept.
산업보건 및 환경분야에 대한 활동기준원가계산 및 관리의 응용
백남원,박두용,마이클티브랜트,스티븐피르빈 한국산업위생학회 1996 한국산업보건학회지 Vol.6 No.1
During the 1990s the workplace has grown more complex and business competition has increased world-wide. All organizations, whether for-profit or non-profit have been forced to respond to market changes. More advanced information and technology, greater product diversity, shorter product life cycles, increased quality requirements, more regulation oversight, decreasing productivity, more competitors, and increasing overhead costs have motivated organizations to focus on ways to deliver products cheaper, better, and faster. Many organizations are searching for ways to reduce costs through downsizing, reengineering business processes, implementing quality management, outsourcing, and improving cost management. Support departments that provide services internal to an organization such as human resources, legal, and environmental, safety, and health (ES&H) are often the first organization targeted for cost reduction and cost control initiatives because these functions are part of a rapidly increasing overhead cost. Recently, ES&H functions are increasingly being integrated into the business of business to contribute value to organization beyond mere compliance with ES&H regulations. The discussions and development of the ISO compatible Environmental Management Standards or Occupational Safety and Health Management Standards is another impetus to integrate ES&H function into the business of business. Thus, ES&H professional need new skills to analyze the cost of their function and communicate the value of the products and services they provide. In recent years, the need for and the importance developing cost management and business skills by ES&H professionals have been emphasized in the literature. Communicating with decision makers in terms of cost and value to the organization, and by using business language and business arguments is the first step toward effectively integrating ES&H activities into the business of business. Activity-based casting (ABC) is a cost management method that measures the cost of a product or service loosed on the actual use of resources by activities, and based on the actual amount of activities used to produce a product or service. ABC is recommended as a tool for managers of ES&H organizations to determine the cost of developing and providing ES&H products within a for-profit firm or non-profit agency. This paper discusses the trend of integration of ES&H functions into the mainstream of business activities within an organization. The general principles of traditional cost accounting are presented as a bases for understanding why and how ABC will provide more accurate estimates of cast. The principles and concepts of ABS are presented as a tool for determining mire accurately the true cost of ES&H products and services.