Among the public notices of the NSSC, five notices related to safeguards, including “Education of Nuclear Control, International Regulatory Materials, Preparation of Regulation of NMAC (Nuclear Material Accounting and Control), the National Inspection of NMAC, and Reporting of International Regulatory Materials” The regulations on the National Inspection of NMAC have remained the same since some revisions were made on December 26, 2017, raising the need to revise the public notice due to changes in the domestic and international safeguards regulatory environment. Accordingly, this paper analyzes the public notice of the National Inspection of NMAC and proposes the revision direction. The regulation regarding the National Inspection of NMAC comprises sections such as Purpose and Definition, Types - Scope - Frequency of the National Inspection, Notification of the National Inspection’s plan, and Management of Violation. Appendices include the contents of the violation table, explanations regarding types of violations, and various forms related to the National Inspection, which are attached separately. IAEA mentioned that ROK was selected as a pilot country for the Improved SLA (State-Level Approach) project starting in November 2020. IAEA explained that a quantitative and standardized methodology was adopted and developed for this purpose. As a result, the Unannounced Inspection at LWR facilities will transition to the Random Interim Inspection. Additionally, the Physical Inventory Verification in CANDU facilities will increase to once a year per reactor. This status will change the frequency and intensity of inspection at domestic nuclear facilities. Furthermore, domestically, there is an ongoing trend of continuous growth and diversification of nuclear facilities. In light of the changing domestic and international safeguards environment, it is necessary to set a direction for revising the regulation regarding the National Inspection of NMAC that was partially amended in 2017 to align with the current status. Firstly, due to the increased burden on operators resulting from the increased number of IAEA inspections following the application of Improved SLA, there is a need to streamline the National Inspection of NMAC frequency to enhance overall regulatory efficiency. Furthermore, the definition section should also be revised to include matters related to the regulation to reflect the current reality accurately. Considering the operation and name changes of new domestic nuclear facilities, there may be a need to add or modify computer input codes. While pursuing the revision of regulations regarding the National Inspection of NMAC, an analysis of the need for revision of other regulations related to safeguards should also be conducted, and directions should be set. Through this process, improving the regulatory framework that forms the basis of safeguards can help prevent confusion among operators and promote regulatory efficiency. We can better cope with these changes by proactively adapting to the rapidly changing domestic and international nuclear environment.

According to the ROK-IAEA Comprehensive Safeguards Agreement (CSA), the ROK submits inventory change reports (ICRs), physical inventory lists (PILs), and material balance reports (MBRs). Suppose inventory changes occur in each material balance area (MBA). In that case, the facility operators prepare ICRs monthly, conduct physical inventory taking (PIT) every 12 to 18 months, and submit PILs and MBRs to KINAC. KINAC reviews ICR presented by the facility operators, submits it to the IAEA, and reports it to the Nuclear Safety and Security Commission (NSSC). Various methods have been prepared and implemented to minimize errors in reviewing the accounting reports submitted by the facility operators. Accordingly, this paper analyzes the mistakes in the accounting reports that occurred over the past two years and proposed methods to improve them. The basis for carrying out the accounting reports is stipulated mainly in the CSA and the Nuclear Safety Act. First, Article 63 of the CSA describes the rationale for submitting the accounting reports, and the details are described in detail in the subsidiary arrangement. Article 98 of the Nuclear Safety Act stipulates information related to accounting reports, and details are described in the regulations on reporting internationally regulated materials, etc., of the NSSC Notice No. 2017-84. Among the accounting reports submitted in 2021, a total of 36 errors were confirmed. There were ten errors related to inventory changes, followed by six errors in the material balance period (MBP) in the header information. There were four cases of spacing, weight mismatch, and overdue errors, and the rest were related to grammar errors. There were a total of 30 errors in the accounting reports identified in 2022. MBP errors of header information, which occurred the second most in 2021, was the highest with nine, followed by six inventory change errors and five weight mismatch and overdue errors, respectively. Compared to 2021, the total number of errors has decreased by about six, which is interpreted as the result of outreach activities through accounting reporting workshops and nuclear control education conducted by KINAC. Accounting reporting is the most critical part of the Nuclear Material Accounting and Control (NMAC) system. Efforts to check errors in accounting reports and improve report quality through outreach activities could be confirmed by the statistics of the two years analyzed earlier. In the future, if the reporting program used by the facility operators is improved to minimize errors and manage the accounting reporting system through continuous maintenance work, the quality of the accounting reports will be upgraded to the next level.

본 논문은 Schumpeter의 기술변화 3단계 개념에 기초해서 기술진보가 실질 경제성장에 기여하는 정도를 측정하는 새로운 방법을 제시한다. 통계청 광업제조업조사 마이크로데이터를 이용해서 2003-2018년 기간 동안 기술진보의 실질 성장기여 정도를 총요소 생산성 성장률(성장회계방법), R&D투자 기여율, 슘페테리안 혁신성장률로 각각 측정하고 비교한 결과는 다음과 같다. 첫째, 성장회계의 총요소생산성 성장률과 슘페테리안 혁신 성장률에 의한 기술진보의 실질 성장기여에 대한 측정에서 상반된 결과를 나타낸다. 둘째, 생산성장률이 감소추세에 있으면 증가추세에 있을 때와 비교해서 생산성장률과 총요소생산 성성장률 차이가 커지고, 반대로 증가추세에 있으면 감소추세에 있을 때와 비교에서 생산성 장률과 총요소생산성성장률의 차이가 작아진다. 셋째, 혁신성장률에 영향을 미치는 기술기회, 즉, 어느 한 분야의 연구개발과 그 인접분야까지의 연구개발 유인이 혁신성장에 미치는 기여도는 3.3%에 불과하다. 이 결과가 기존의 기술진보의 성장기여에 대한 인식과 다른 이유는 기술 진보라는 동일한 용어를 측정하면서 서로 다른 실체를 측정하고 있는 것에 기인한다. 따라서 총요소생산성 성장률은 거시적 경제효율성, R&D투자는 신기술공급의 효과성, 슘페테리안 혁신성장률은 기술진보의 경제적 영향을 측정하는 데 사용해야 한다. 본 논문 연구 결과의 정책적 함의는 다음과 같다: ① 기술공급일변도의 정책에서 기술공급과 신기술수요지원의 융합정책으로 전환, ② 임무지향형 R&D 정책과 국가 R&D와 민간 R&D가 연계되는 R&D 정책, ③ 신지식체화 정도를 반영한 자본재의 재분류.

본 연구는 최근 기업체에서 많이 사용하고 있는 세무회계서비스에 대한 추천 의향을 조사하여 그 결과를 분석하는 것이다. 특히 비용이나 시간적 측면에서 상대적으로 어려움을 겪는 100인 이하의 소규모 기업체를 대상으로 하여 해 당 기업체들에 더 나은 서비스가 되기 위한 방향성을 찾는 것을 목적으로 한다. 이를 위하여 100명의 기업체 관계자 대상으로, 회사 근무자 규모, 직급, 사업자 유형 등 사업체 기본 정보는 물론 이용 중인 세무회계서비스 형태, 서비스에 대한 추천 점수, 점수에 대한 이유, 기타 세무회계서비스 관련 의견 등을 조사한다. 특히 추천 점수는 단순 만족도를 묻는 일반적인 고객의 만족도 조사보다 고객의 의견을 파악하는데 더 효과적이라고 알려진 NPS(Net Promoter Score) 방식을 사용함으로써 더 효과적인 결과를 얻고자 한다. 조사 결과 추천도에 대한 NPS 점수는 -33점으로 나왔으며 이는 일반적인 NPS 점수 평가 기준을 참고할 때 낮은 편에 해당하여 세무회계서비스에 대한 개선이 필요하다는 것을 알 수 있었다. 더 구체적으로는 비추천 점수를 준 응답자들의 의견에서 불편하지도 편하지도 않고 그냥 무난해서 도움 이 되는지 잘 모르겠다, 차별성이 없으며 대안도 특별히 없다 등의 의견이 있었음을 볼 때 비추천 점수를 높이기 위해서는 차별적인 서비스가 필요하다는 결론을 얻을 수 있었다. 본 조사는 100인 이하의 기업체 관계자를 대상으로 추천 도 중심으로 조사한 것으로 이후에는 기업체 규모와 조사 항목을 더 다양하게 한 조사 진행이 추가로 필요하다.

Pyroprocessing is a promising technology for managing spent nuclear fuel. The nuclear material accounting of feed material is a challenging issue in safeguarding pyroprocessing facilities. The input material in pyroprocessing is in a solid-state, unlike the solution state in an input accountability tank used in conventional wet-type reprocessing. To reduce the uncertainty of the input material accounting, a double-stage homogenization process is proposed in considering the process throughput, remote controllability, and remote maintenance of an engineering-scale pyroprocessing facility. This study tests two types of mixing equipment in the proposed double-stage homogenization process using surrogate materials. The expected heterogeneity and accounting uncertainty of Pu are calculated based on the surrogate test results. The heterogeneity of Pu was 0.584% obtained from Pressurized Water Reactor (PWR) spent fuel of 59 WGd/tU when the relative standard deviation of the mass ratio, tested from the surrogate powder, is 1%. The uncertainty of the Pu accounting can be lower than 1% when the uncertainty of the spent fuel mass charged into the first mixers is 2%, and the uncertainty of the first sampling mass is 5%.

The purpose of this study was to examine the moderating effect of board education diversity on the relationship between ownership concentration and environmental accounting disclosure. The study was driven by stakeholder’s theory. The longitudinal research design was adopted in the study. The study targeted 27 listed firms from 2008 to 2017. Panel regression analysis results indicated ownership concentration (β = -.131, ρ<.05) had a negative and significant effect on environmental disclosure in Kenyan firms. However, Board education diversity positively moderated the relationship between ownership concentration (β=.138, ρ<.05) and environmental accounting disclosure. Thus, board education diversity is an enhancing moderator in the relationship between ownership concentration and environmental accounting disclosure. The findings validate stakeholder theory's proposition. The study recommends that firms listed in the NSE ought to diffuse ownership concentration, and their boards should be well educated and experienced to enhance environmental accounting disclosure.

공기 분위기하 UO2의 독특한 산화거동을 모사하기 위해 기존 Crackling Core Model (CCM)을 개선하였다. UO2가 U3O8으로 전환될 때 시간-전환율 곡선에서 나타나는 실험적 sigmoid 거동을 근사하게 재현할 수 있도록 모델 개선에 파편화 효과로 인한 반응 표면적 증대 및 결정립 가변 전환시간 개념을 고려하였다. UO2는 U3O7을 거쳐 U3O8으로 전환되며 최종 결정립 산화 소요 시간은 초기 결정립 산화 소요 시간의 10배에 해당한다는 가정을 도입했을 때, 개선된 모델은 599 - 674 K에서의 UO2 구 형 입자의 실험적 산화거동과 근사한 계산결과를 나타내었으며 핵종성장모델(Nucleation and Growth Model) 및 자촉매반응모델(AutoCatalytic Reaction Model)과 비교할 때 가장 작은 오차를 보여주었다. 개선된 모델을 통해 U3O8으로의 100% 전환시 계산된 활성화에너지값은 57.6 kJ·mol-1로 자촉매반응모델로 계산된 값인 48.6 kJ·mol-1보다 크며, 외삽에 의해 결정된 실험값에 더 근사함이 밝혀졌다.

During an up-righting project for a capsized ship, the dynamic effect enlarges the tensions of cables. The cable tensions which are calculated based on statics and the safety evaluation which is based on these tensions cannot ensure the safety of the up-righting project. Due to the above reasons, a numerical simulation project is applied to investigate the dynamic effect on cable tensions of up-righting projects and evaluate the safety of up-righting project in current research. Firstly, a theoretical equation of the quasi-static up-righting project model is established in current research and is solved. Subsequently, the precision of the numerical simulation method applied in current research is checked by comparing cable tensions which are calculated by theoretical model and numerical simulation method. The cable tensions in different cases are solved by the numerical simulation method which accounts for dynamic effect in order to investigate the relationship between cable tensions and capsized ship weights, cable stiffness and winding-in speed. Finally, the safety of up-righting project is evaluated based on all the cable tensions calculated. It is pointed out that cable tension increases with the value of capsized ship weight, cable stiffness or winding-in speed approximately. The safety coefficients of cable in some high winding-in speeds are bellow 1.0. The results indicate that the dynamic effect is significant and should be accounted for during the up-righting project.

As the general public’s awareness of the environmental problems associated with economic growth have increased, interests in eco-friendly products have also increased for the past few decades. However, many consumer surveys and sales data indicate that while many consumers believe that buying eco-friendly products is important for protection of environment, actual adoption of those products are far below what has been expected. This discrepancy between consumers’ beliefs and actions regarding eco-friendly products purchase suggests that consumers do not purchase eco-friendly products solely based on environmental concerns and environmental merits of products. Then, what is the decisive determinants of consumer’s decisions to buy of green products? Previous researches showed that many people usually are reluctant to buying green products because of high price compared to conventional products (Hopkins and Roche 2009; Thakur and Aurora 2015), but if people perceived additional value to self (e.g. functional value, social value, emotional value, economic value, epistemic value), people are willing to buy green product (Lin and Huang 2012; Jung and Kim 2014; Renfro 2010). In other words, the perceived personal value for money, associated price and benefits of product, can be importantly decisive determinants of eco-friendly buying decisions. Moreover, among many values or benefits, economic benefit such as monetary savings can be an effective factor to adaption of green product. This is because that many consumers are very sensitive to price of green products as many researchers argued, and economic benefit is so visible and computable that reduce consumer’s perceived cost. Therefore, for inducing the adaption of green product, the way of appealing and presenting product information about price premium and potential economic benefits is very important in marketing communication with consumers. However, the extant many researches have focused on highlighting that which benefits of product depending on individual difference is more attractive to people, rather than both price and benefit. There is a general lack of study on this issue in the extant literature. Furthermore, previous experiments about green products have another limitation that it is difficult to reflect the real choice of green product. Many empirical researches have focused on an attitude toward product or advertisement, a preference or a purchase intention as dependent variables, which are mostly used for predicting consumer’s choice of product. However, choice does not always and reflect the attitude toward product or advertisement, preference or purchase intention. Thus, the more research reflected actual choice of green product or conventional product is considerably needed. To fill the gap in the extant literature, this research develops and tests hypotheses on how different presentations of price premiums and monetary savings of eco-friendly products affect consumers’ choice of those product, based on extended Thaler (1985)’s Hedonic editing hypothesis of mental accounting theory, which this study proposed. In extended Thaler’s Hedonic editing hypothesis, alternative presentation (all of segregation) is added to original Thaler’s Hedonic editing hypothesis, to compensate for limitation of original hypothesis that most fragmentarily consider two attributes of product (e.g. one gain and one loss, one gain and one gain), even though attributes of products can be composed of several attributes. Therefore, this research investigates whether presenting price premiums and monetary savings in an integrated manner, a segregated manner or an all of segregated manner leads to differential choices, depending on the relative sizes of monetary gains and losses of various eco-friendly products. Additionally, this study also analyze the moderating effect of consumer’s product involvement. According to ELM model (Petty and Cacioppo 1979), the different methods of inducing persuasion may work in decision-making process, depending on level of involvement. To be specific, under high involvement, conditions the quality of the arguments contained in a message has had a greater impact on persuasion (central route). While, under low involvement conditions, peripheral cues such as attractiveness of a message source or the number of positive or negative messages have had a greater impact on persuasion (peripheral route). Therefore, this study suggests that consumers with low product involvement will more choose green product in message condition, which has the greatest number of positive information, while the consumers with low product involvement will have no difference in choice of green product, depending on different presentation. This study conducted an experiment about a choice between green product and non-green product on different presentation of monetary costs and benefits (integration, segregation, all of segregation), in each types of product (multiple gain product, mixed gain product, mixed loss product). We selected representative product for each type of product, after investigating market research (multiple gain product-washing machine; mixed gain product-LED bulb and rechargeable battery; mixed loss product-hybrid car) as shown in Table 1, and the price of each green and conventional product and cost saving amount of green product is based on real product’s attributes, in an experiment. In doing so, this study analyzed and compared the proportion of choice of green product in each conditions, by using omnibus chi-square test with SPSS 21.0 (Sharpe 2015). The findings of the empirical study shows that the effect of presentations of price and monetary savings is only significant to low product involvement consumer in all product categories, excepted for hybrid car. The results showed that low involvement consumers make many choices of green product in condition, which has the greatest number of positive information. Specifically all of segregation is the most persuasive than other presentation for LED bulb to low involvement consumer, but all of segregation is the less persuasive for rechargeable battery. This results indicate that the persuasive way of presentation is different depending on attributes of each product although LED bulb and rechargeable battery is classified as same types of product. The contribution of this study to the literature on choice of eco-friendly products in perspectives of mental accounting theory is four-fold. First of theoretical contribution, this study could extend and develop Thaler (1985)’s Hedonic editing hypothesis, by proposing alternative presentation (all of segregation). Additionally this study found that the proportion of choice of green product can be different in same type of product, depending on attribute of product. Third, this study reflected actual choice of green product by considering consumer’s choice as dependent variables, rather than attitude, preference or purchase intention. Finally, in managerial implication, this study provide managerial guidelines and strategy how to present the message about green product to increase consumer’s choice, depending on product type. Further research for extend and develop this study are currently underway.

2011년 개정상법은 재무제표의 작성에 관한 회계규정을 대폭 삭제하 고, 회계의 원칙(상법 제446조의 2)을 신설함으로써 기업회계기준과의 조화를 도모하였다. 그러나 이러한 상법의 개선 노력에도 불구하고, 상법 의 회계규정과 기업회계기준과의 불일치로 인한 문제점에 대하여는 여전 히 기업실무와 학계에서 논의되고 있다. 첫째, 재무제표의 범위 및 명칭과 관련하여 (ⅰ) 기업회계기준과는 달 리, 상법은 외부감사대상 회사의 재무제표에는 이익잉여금처분계산서(또 는 결손금처리계산서)를 포함시키고 있는 반면, 그 밖의 주식회사의 재 무제표에는 현금흐름표와 주석을 포함시키지 않고 있다. 이익잉여금처분 계산서(또는 결손금처리계산서)의 내용은 대부분 자본변동표로 대체될 수 있다는 점을 고려할 때, 이익잉여금처분계산서(또는 결손금처리계산 서)를 외부감사대상 회사의 재무제표의 범위에서 제외하고, 주석으로 공 시하는 것을 허용하는 것이 기업회계실무의 편의상 바람직하다고 본다. 그리고 그 밖의 주식회사에 대하여는 이해관계자에 대한 정확한 재무정 보의 전달을 위하여 주석을 재무제표의 범위에 포함시키는 것이 바람직 하다고 생각된다. (ⅱ) 상법은 연결재무제표의 범위에 대하여는 규정하 지 않고 있지 않은데, 이에 대한 입법이 필요하다고 본다. (ⅲ) 상법상의 대차대조표는 그 명칭을 기업회계기준이나 법인세법 등의 다른 법령과 같이 재무상태표로 개정하는 것이 타당하다고 본다. 둘째, 자본금(액면주식을 발행하는 경우)에 대하여 우리 상법은 발행 주식의 액면총액으로 한다고 규정하고 있는데(상법 제451조 제1항), 한 국채택국제회계기준과 일반기업회계기준에서는 자본금을 보통주자본금과 우선주자본금으로 구분하고 있다. 그리고 우선주자본금의 경우에는 그 성격에 따라 자본과 부채로 구분하여 계상하도록 규정하고 있기 때문에 상법에 규정된 자본금과 기업회계기준에 따른 자본금이 일치하지 않는다 는 문제점이 있다. 그러나 자본금의 회사채권자에 대한 담보기능을 고려 할 때, 자본금의 회계처리에 관하여는 상법의 회계규정이 기업회계기준 에 우선하는 것이 바람직하다고 본다. 셋째, 우리 상법은 주식회사의 보통배당에 관하여 무분별한 이익배당 을 규제하기 위하여 배당가능이익을 산정할 때, 미실현이익을 공제하도록 규정하고 있으나, 자본조정과 전기의 미처분이익잉여금에 대하여는 이익배당을 할 때, 공제하도록 규제하고 있지 않고 있으며, 중간배당을 하는 경우에는 미실현이익을 공제대상에서 제외하고 있다는 문제점이 있 다. 따라서 배당가능이익을 산정할 때에는 자본조정과 전기의 미처분이 익잉여금도 공제하는 것이 타당하다고 보며, 중간배당을 할 때에도 미실 현이익을 공제하도록 규제하는 것이 바람직하다고 본다.

This paper proposes a strategic model of linkage between productivity metrics and financial accounting metrics to properly evaluate the financial effect of TPM activities and the business performance. This linkage strategy provides a connection tool for clear communication between factory-level and headquarters that the metrics proposed by this paper ultimately improves a quality of support from the management by receiving the factors required for productivity activities in the practical field. This factor includes such as equipment, raw materials and labors. Here, we propose that chain reaction models using break down structure of productivity metrics and financial metrics enhance the knowledge sharing of KPI (Key Performance Indicator) which generally tend to create oversimplified communication between management in headquarters and employees in the practical fields. The productivity metrics include OEE(Overall Equipment Effectiveness) of TPM (Total Productive Maintenance), OLE (Overall Labor Effectiveness) of PAC(Performance and Analysis and Control) activities, and OYE (Overall Yield Effectiveness) of TMM(Total Material Management) activities. The financial accounting metrics include ROE(Return on Equity), ROA(Return on Asset), and AVR(Added-Value Rate). The suggested chain reaction model selects the financial metrics as initial stage and branch down until final stage of productivity metrics. When demand exceeds supply, an ideal speed rate, the lean OEE strategy can be initially applied to reduce the gap between the demand and supply, then apply variable costing to estimate correct amount of operating profit. In addition, the paper presents a new type of model for linkage between financial accounting metrics including CAPEX(Capital Expenditure), OPEX(Operating Expenditure), EVA(Economic Added Value), DCL(Degree of Combined Leverage), and TPM productivity activities including AM(Autonomous Maintenance), PM(Preventive Maintenance), MP(Maintenance Prevention) and QM(Quality Maintenance). In order to support the evidence of proposed linkage strategy, a case analysis on 52 projects from national TPM contest from 2011 to 2012 is analyzed. The case presents the classification of CAPEX and OPEX activities from TPM, and proposes the correct implementation of financial effect for TPM projects.

The international and domestic revenue keep growing constantly, and nowadays the international casino game industry is getting upgraded utilizing IT technology. In contrast, due to many constraints and limitations, Korean IT society has not paid attention to the casino IT area. Slot machine is one of popular gaming systems in the casino. In this paper, we present our design and implementation of protocol analysis system for SAS 6.0 protocol. Slot machine accounting system (SAS) is an international standards protocol and provides auditing, management, and additional service for slot machines. Our protocol analysis system design experience provide in-depth understanding on slot machine and its accounting requirement than a simple conceptual introduction of protocol. Also, the key difficulties of SAS protocol implementation and performance requirement is examined. Our system successfully works in small portable embedded system and showed its benefits, showing benefits for debugging and reverse-engineer a real work problem with commercial system. The engine of the analysis software will be the base of real SMIB (slot machine interface board) system for commercial use.

This study was to determine some appropriate models which account for attitudes toward practice of consuming dog (ACD) as a food and as a companion animal. Two models, one for males and the other females, were found from 670 community-dwelling respondents of the Gwangju Metropolitan area who aged 17～66 years. Age, keeping dog or willing to keep dog, and frequency of consuming dog as a food (FD) were exogenous variables in the models while attitudes toward companion animal were a mediating variable. The two models were slightly different, but the most influential variable accounting for the ACD was the FD. The findings of this study on the ACD were discussed in two dimensions of affect and utility which were motivational attitudes to animal. People who are against consuming dog meat as food would think of all dogs as only affectionate objects, and their points of view were discussed in the context of both keeping dog and restricting dog meat consumption. On the other hand, people who are for consuming dog meat would think of dogs as either affectionate or utilized objects, and their points of view were discussed in the context of halving dogs into companion dog and edible dog.

농작업을 수탁 대행하는 경제주체에 있어서 사업운영상 가장 중요한 문제가 되는 것은 농작업수탁요 금 즉, 농기계임작업요금의 설정이 문제이다. 그리고 농기계 수탁작업의 주체는 농협, 지방자치단체, 농 업경영인 등으로 다양하며, 따라서 임작업료의 요금설정체계도 다양하다. 본 연구에서는 원가회계의 측 면에서 농업기계임작업의 요금설정방식으로서 원가계산모형을 활용하는 경우의 유용성과 문제점을 분명 히 하고, 원가계산 시스템과 원가정보를 이용한 요금설정방식의 이론적 타당성을 제시하고자 한다.