건설업은 위험요소가 많은 업종 특성상 높은 재해발생율을 보이면서 정부에서도 많은 투자와 노력을 기울여 왔으나, 건설안전수준은 크게 향상되지 못하고 있다. 반면 선진국에서는, ISO에서 품질경영시스템과 환경경영시스템을 도입한 이후, 안전경영시스템에 대한 논의가 활발히 추진되고 있으며 안전에 관한 국가규격을 제정하는 등 안전활동이 크게 발전해 있다. 우리나라에서도 금년 7월부터 KISCO 2000프로그램이 시행되었지만, 건설업은 적용에서 제외되었다. 따라서 건설업에서의 안전경영시스템 적용 모델 개발 및 보급은 서둘러야 할 과제이다. 본 연구에서는 향후 건설업에 적용될 안전경영시스템 추진 모델을 개발하고 요건에 대응한 건설안전업무의 범위 및 문서화 체계작업, 그리고 추진과정을 제시하였다.

Politics and culture are always culture serving politics. Any cultural product divorced from politics has no possibility of vitality and survival. The overall context of cultural industry in any country is closely related to national policies. At the same time, cultural industry can also bring political and cultural benefits. In the development process of cultural industry, The Chinese nation needs to maintain the inheritance of its own national culture at all times, and at the same time obtain inspiration from the cultural penetration of other countries. From the perspective of film and television development in China and South Korea, this paper will discuss how film and television cultural industry projects in China and South Korea gradually develop under the long-term influence of economy and politics, and gradually enter the industrialization development of diversification to economic democratization.

The construction industry in developing countries like Vietnam, which incorporates small and medium construction enterprises, is typically more prone to disputes and contract dispute-related lawsuits. A dispute may occur at any time in the life cycle of the project. It is sometimes solved with the intermediation of a lawyer or directly by stakeholders. Understanding the causes of disputes in a construction project not only improves the efficiency of a company but also increases the success of projects. This study was carried out using a questionnaire survey at construction projects in Ho Chi Minh City. Sample data with 117 observations were analyzed to find the disputing factors in construction projects: diversity of working style among the parties; reluctance to work; and poor teamwork. Correlation coefficient on a rank of factors between design consultant and contractor; Design consultant and project owners are positively correlated. The Exploratory Factor Analysis (EFA) analysis identified six groups of factors in construction disputes: cooperation, technology, economics, productivity, information, and behavior. The findings are useful for enterprise practice and provide participants with an overview of sources of dispute. Thus, a more complete risk management plan can be formulated, which will accelerate project progress and improve the likelihood of success.

본 연구는 음의 포아송비 거동을 가지는 격자체의 구조부재 보강재로의 적용이 가능한지에 대한 검토를 수행하였다. 콘크리트를 포함한 일반적인 재료는 외부 하중의 작용 시 양의 포아송비 거동을 가진다. 이러한 콘크리트의 역학적 거동을 음의 포아송비 특성을 가지는 금 속 격자체가 구속함으로써 콘크리트의 강성을 증대시킬 수 있음을 이론적으로 확인하였다. 또한 실제 건설산업에 적용이 가능한 수준의 음의 포아송비 거동을 가지는 격자체의 형식을 제시, 역학적 거동 특성을 수치 해석적으로 검토하였다.

The purpose of this study is to analyse whether the capability assesment index to perform services as well as creditratings for the governmental procurement bidding influence earnings management behaviour using discretionary accrualsand real earnings management in the construction waste disposal industry. For this study, out of the 530 population(interimdisposal service companies for construction waste) across the country, the final sample of 144 companies is selected foran analysis period of six years, starting from 2008 to 2013. The modified Jones model (1995) is used to measure earningsmanagement and the Kothari et al. model (2005) reflecting return on total assets (ROA) is also applied to produce thediscretionary accruals. In addition, earnings management through real activities is measured by the model developed byRoychowdhury (2006) and the method developed by Cohen et al. (2008) is adopted to calculate the measurement ofintegration of real earnings management. Overall, our empirical results of the analysis show that the capability assessmentindex to perform services as well as credit ratings significantly influence earnings management behaviour in theconstruction waste disposal industry. First, the managers of companies having higher assessment index report increasedprofits through adjusting both discretionary accruals and real earings management. Second, the managers of speculativeenterprises which rank lower credit ratings use higher income-increasing discretionary accruals. These research findingsimply that the regulatory authorities should properly consider the earnings management behavior of the construction wastedisposal service industry in setting the qualification standards for the governmental procurement bidding. The usefulnessof this study results can be highlighted by alerting the industry managers that improper earnings management practicesnot only decrease the successful bidding chances of the companies involved but also deteriorate long-term firm valuesin the market.