意思決定에 有用한 會計情報의 構成要素

임혜란 梨花女子大學校 1981 국내석사

Spatially Explicit Air Pollution Emission-Sink Assessment for Integrated Management Strategies

No Ol Lim 고려대학교 대학원 2024 국내박사

Air pollution has emerged as a significant environmental issue globally, with various mitigation and adaptation policies being implemented to address it. Mitigation involves identifying emission sources and regulating the amount of pollutants they release, while adaptation focuses on using resources to reduce the damage caused by already emitted pollutants. Domestically, efforts are directed towards identifying various air pollution sources and applying tailored strategies to reduce final emissions. Concurrently, efforts are made to analyze the quantity and quality of pollutants that domestic forests can absorb and to manage these forests accordingly. In the first chapter of this study, the effectiveness of policies applied to transportation sources in the Seoul Capital Area was quantitatively analyzed. The study period spanned from 2000 to 2019, during which scenarios with and without policy interventions were compared. Additionally, emission scenarios for 2030 and 2050 were simulated based on current management plans such as vehicle scrappage and the transition to eco-friendly vehicles. The analysis revealed that, without current air pollution management policies, emissions would have increased by approximately 64% for NO2, 93% for PM10, and 91% for PM2.5. The differences in emissions among pollutants were attributed to the differences between gasoline and diesel vehicles and the pollutants they emit. Spatial analysis of quantified pollutants identified emission hotspots, primarily in new town areas, all of which exhibited above-average emission levels. Despite green space planning aimed at environmental protection and improving urban living conditions, these areas had high emissions due to their emphasis on traffic accessibility. Future scenario analysis indicated that policy effects would become more pronounced by 2050, with the transition to eco-friendly vehicles showing a greater reduction in emissions compared to the scrappage scenario. The second chapter quantified the services provided by forests as sinks for air pollutants using various spatial data. The total and per-unit-area absorption capacities of different regions were compared. Gyeonggi province, with the largest area and extensive forest regions, showed the highest overall absorption, while Seoul demonstrated the highest absorption efficiency per unit area. This suggests that forests closer to major emission sources, such as Seoul, have higher absorption efficiencies. Age-class analysis showed that forests in the 4th age class had the highest total absorption, followed by the 5th and 3rd age classes. Per-unit-area absorption efficiency analysis revealed that, while efficiencies were similar across age classes 1 to 4, they began to increase from the 5th age class, with NO2 peaking at the 6th age class and PM10 and PM2.5 peaking at the 7th age class. Unlike previous studies on greenhouse gas absorption, which suggested that older trees absorb less efficiently, this study found that forests up to the 6th or 7th age class were effective at absorbing air pollutants. The third chapter integrated the findings from the previous chapters to propose strategies for future air pollution management. The spatial analysis examined differences in absorption capacities between protected and non-protected areas, classifying target areas into emission sources requiring priority management, sinks requiring priority management, and sinks needing protection. Sinks requiring priority management were identified as forests within the significant distance thresholds for each pollutant (7 km for NO2, 2 km for PM10, and 7 km for PM2.5). Priority protection sinks were those with high absorption rates but currently not designated as protected areas, yet adjacent to protected zones. The analysis confirmed that protected areas had higher absorption efficiencies and were mostly categorized as national, provincial, or municipal parks. Parks, located near urban areas, were ideal absorbers due to their proximity to emission sources and minimal human interference. Additionally, emission hotspots identified in Chapter 2 lacked nearby high-absorption forests, underscoring the need to maximize green spaces in new towns to counteract increasing emissions. Finally, all regions were classified into 'High emission, Large sink zones', 'High emission, Small sink zones', 'Low emission, Large sink zones', and 'Low emission, Small sink zones' for targeted analysis and strategy development. This study quantitatively assessed the effects of policies by simulating scenarios without air pollution management, spatially detailed the resultant emissions, and projected future emissions based on different scenarios. It also analyzed the air pollution mitigation capabilities of forests by species and age class. The integration of these results to develop comprehensive strategies is significant, providing foundational data for future emission source and sink management and integrated strategy formulation.

Redefining the role of international staff in international development : how inappropriate insider-outsider role definitions perpetuate structural violence in East Africa and the West

Noé, Maëlle Korea University 2015 국내석사

The purpose of this research was to analyze the causes and impacts of interpersonal relations issues between national and international staff in international development NGOs. The bulk of the data gathering was done over the course of 5.5 weeks in the East African region, in the cities of Nairobi (Kenya), Dar es Salaam (Tanzania), Bujumbura (Burundi), Kigali (Rwanda), and Goma (Democratic Republic of Congo). The researcher used the grounded theory method and interviewed 17 staff from nine different organizations, 15 of which were national staff. The data was gathered through semi-structured interviews, informal conversations, facilitating conflict resolution skills trainings, and observations. The researcher found that the implicit role differentiation between national and international staff was not consistent with the potential value added of international staff. Rather, international staff roles impeded on national staffs’ value added as insiders, and in doing so negatively impacted development efforts, mainly by investing in solutions to the wrong problems. This devaluation of national staff perspectives, reducing them to implementers rather than owners and designers of their country’s development, was the result of both structural and behavioral factors, both of which need to be addressed for better collaboration between international and national staff. The researcher suggests ways in which to address these issues, and formulates a framework for the appropriate role definition for national and international staff. The essence of this framework addresses the question of ownership, but not in the classic state-centric manner. It is defined in terms of insider and outsider roles, terms which are much more relative than national identity, and thus apply to social change organizations beyond international development NGOs in East Africa. Indeed, the researcher raises the question of whether appropriate role definitions for insider and outsiders of different realities exist in the Western world, and whether that could be a factor behind the persistent social injustices and intractable conflicts in Western societies.

(A) critical analysis of speciesism : a case study of belgium’s factory farming

Deby, Noémie 경희대학교 평화복지대학원 2016 국내석사

Factory farming, the primary method used for the production of animal products such as meat and milk for human consumption is a profit driven industry which involves the lives of other sentient beings. This thesis gives an assessment of the morality of the practices used in factory farms. It aims to elicit awareness from the readers of their potential human bias as direct beneficiaries of factory farming, through the speciesist view. The concept of speciesism represents a discriminatory attitude against the members of a certain species by the members of a different species, justified solely by the species differentiation. As a basis for discussion, this thesis focuses on Belgian factory methods and the contribution it has on the national economy. This thesis gives evidence to the fact that the advantages of factory farming are limited. At a socio-cultural level, factory farming has raised concern among citizens because of its health and moral implications. At an environmental level, it has proven to be unsustainable and polluting. This thesis also argues that practices used in factory farming are blatant cases of speciesism, and does not justify the acceptance of cruel and traumatic methods used on animals based solely on the differentiation done by humans. In the concluding chapters, factory farming is found to be a legally and socially accepted exploitation of animals, ratified by the differentiation criteria they took the liberty to enforce. 공장형 축산은 오늘날 고기와 유제품을 얻기 위한 주요 생산방법으로 이윤 중심적 산업 형태이다. 본 논문은 종차별주의 개념을 도입하여 도덕적 의미에서 공장형 축산을 재고함으로써 공장형 축산이 인간 편향적 형태로 이루어짐을 밝히고자 한다. 종차별주의는 종 차이에 의해 정당화되는 특정 종의 다른 종에 대한 일련의 차별적 행위를 문제로 삼는다. 구체적 논의를 위하여 본 논문은 벨기에의 공장형 축산을 집중적으로 다룬다. 본 논문은 벨기에 사례를 분석함으로써 다음과 같은 결론을 도출한다. 첫째, 공장형 축산이 국가 경제에 기여하는 바는 매우 적다. 둘째, 사회 문화적으로 공장형 축산은 보건, 환경, 도덕적 측면에서 시민의 우려를 불러일으킨다. 셋째, 공장형 축산은 환경적으로 지속 불가능한 오염원이다. 마지막으로, 공장형 축산모델에서 자행되는 행위는 종차별주의의 실천적 형태이다. 인간에 의한 종차별이 아니라면 본 논문에 기술된 잔인한 행위는 정당화될 수 없다. 따라서 본 논문은 공장형 축산은 사회적으로 용인된 합법적 동물 착취 모델이며, 인간이 동물에게 부여한 종차별적 기준에 의해 정당화된다고 주장한다.

Ratification de l’Accord de partenariat economique intérimaire Cameroun : union Européenne et optimisation de la mise en oeuvre au Cameroun

Okala Rémy Noël Universite Hankuk des Etudes Etrangeres. Ecole Sup 2018 국내석사

La ratification par le Cameroun de l’Accord d'Étape vers un APE entre la CE et ses États membres, d'une part, et la partie Afrique centrale, marque le début d’une nouvelle ère dans les relations entre ce pays et son premier partenaire commercial qu’est l’Union Européenne. Mettant définitivement un terme à un demi-siècle d’un régime préférentiel non réciproque, le nouvel accord, à l’instar de l’ensemble des APE rompt ainsi avec un système commercial dénoncé pour son bilan mitigé et son incompatibilité aux normes de l’OMC. Face à l’échec des négociations d’un APE régional et la fin la dérogation de l’Accord de Cotonou au ������ �� 31 décembre 2007, trois options s’offraient au Cameroun, classifié Non-PMA, à savoir : le régime NPF, le SPG ou l’APE. Au coeur de la longue controverse opposant divers acteurs sur les conséquences desdits accords, ces travaux dont la vocation était d’essayer d’apporter une réponse à la question de savoir comment maximiser l’utilité de l’APE d’Etape, en minimisant ses potentiels effets négatifs, entendaient par ailleurs élucider les raisons qui ont motivées le choix des autorités camerounaises. Au-delà de ces contradictions, ces travaux ce sont appuyés sur l’hypothèse selon laquelle si cet accord a permis au Cameroun de conserver un accès préférentiel et ses parts sur le marché européen, en lui offrant d’énormes opportunités, il présente tout de même de nombreux défis qu’il convient de surmonter afin d’en tirer pleinement bénéfice. L’enquête documentaire et la mise en oeuvre des techniques d’analyse qualitative et quantitative ont guidé le cadre d’approche théorique de cette recherche qui s’est appuyé sur plusieurs théories visant à rendre compte de la réalité complexe et multidimensionnelle de cette relation. Ainsi donc, la théorie du commerce internationale, le théorème de « second best » dans ses effets de création et de détournement du commerce et celle sur l’investissement, confortent ainsi l’idée selon laquelle une politique d’ouverture aux accords d’intégration ���� �� régionaux dans le cadre d’un partenariat Nord- Sud, accompagnée de bonnes politiques globales et sectorielles est le plus bénéfique pour les pays en développement, à l’instar du Cameroun. A cet égard, de par la structure de son économie, la nature de ses échanges avec l’UE et les blocages obstruant le développement du commerce intra-africain, la meilleure option pour ce pays se trouve ainsi être un APE avec l’UE. Toutefois, les énormes opportunités qu’offre l’APE d’Etape ne doivent pas occulter les multiples défis qui en découlent. Aussi, dans l’optique d’une optimisation de la mise en oeuvre de cet accord au Cameroun, serait-il indiqué pour les autorités de ce pays, entre autres, de s’assurer : d’une meilleure prise en compte des recommandations formulées par les multiples analyses d’impact de cet accord ; la mise en oeuvre effective et optimale du Plan de modernisation de l’économie camerounaise ; et un plus grand engagement de l’Etat, du secteur privé et des différentes couches de la société, dans l’effort de transformation de l’économie nationale. Par ailleurs, il est nécessaire que l’UE honore pleinement ses engagements vis-à-vis du Cameroun, notamment ceux découlant de la mise en oeuvre de ces accords.

F. Chopin : 리듬의 전개 양상을중심으로

오승희 曉星女子大學校 1988 국내석사

Ekonomi˙k Bu‥yu‥me Strateji˙si˙ ve Mali˙ Kri˙zler : Gu‥ney Kore ve Tu‥rkiye O‥rnekleriyle

박노응 Marmara U‥ni˙versi˙tesi˙ 2005 해외박사

1994년 멕시코 그리고 터키의 금융위기, 1997년 아시아 경제위기, 그 후의 러시아, 브라질의 경제위기 등에서 나타나듯이 경제성장에 박차를 가하던 여러 나라들이 특별히 1990년대에 들어서면서 금융위기라는 새로운 장애물에 부딪히게 된다. 이런 점에서 본 연구는 경제성장 전략과 금융위기 간의 연관관계를 살피는데 주안점을 두고 있다. 연구의 대상이 되는 나라들은 경제성장 전략을 통해 선진국으로 도약하는 것을 목표로 하는 선진 개발도상국 또는 후발 개발도상국이 되며 본 연구에서 논의되는 금융위기는 외환위기에 집중되게 된다. 연구의 전반부에서는 이러한 나라들에 있어서의 금융위기와 경제성장 전략과의 관계를 전반적으로 살펴보게 되고 후반부에서는 한국과 터키의 경우를 자세하게 다룬다. 분석방법으로서는 금융위기 전후자료의 비교 분석이 주로 사용된다. 논문의 제 1장에서는 먼저 연구 대상이 되는 국가들의 경제 성장 전략의 특성을 살펴본다. 특성가운데 한가지는 80년대 중반부터 그 이후로 급속히 자유화되는 세계 금융 자본이 이들 나라의 경제 성장 전략과 경제 전반에 자본 조달을 용이하게 하는 것이다. 이로 인해 경제성장 전략은 해외자본에 의존하는 특성을 갖게 된다. 이들 경제성장 전략의 또 다른 특징은 수출지향적 그리고 일부 전망이 밝은 산업에 집중화되는 것이다. 이러한 성향이 가장 많이 나타나는 지역은 극동 아시아 그리고 태평양 연안 지역으로 나타난다. 제 2장에서는 금융위기 이론을 6가지로 요약하여 살펴본다. 이들은 다음과 같다: 1세대 외환위기론, 2세대 외환위기론, 크루그만의 도덕적 해이론, 삭스의 현대화된 은행위기론, 자본자유화와 팽창-붕괴론 그리고 경제위기의 전염론. 제 3장에서는 해외자본의존적, 수출지향적 그리고 일부 산업에 집중된 경제성장 전략과 금융위기 간의 연관관계를 살펴본다. 연관관계는 2 단계로 분석되는데 1 단계는 금융위기의 기초가 형성되는 단계이며 2단계는 금융위기가 발발하는 단계이다. 금융위기의 형성 단계에서는 단기 자본 유입으로 인한 총외채와 외환보유고 대비 단기 외채의 급 상승 그리고 국내총생산 대비 경상수지 적자의 급증 및 지속성이 중요한 요인으로 지목된다. 금융위기의 발발 단계에서는 수출 가격의 변동(상승 또는 하락)으로 인한 수출 소득 감소, 규모가 제법 큰 은행이나 기업의 파산과 같은 부정적인 사건의 발발, 그리고 경제위기의 전염효과가 중요 요인으로 다루어진다. 수출 가격 상승으로 인한 수출소득 감소에는 단위 노동비의 상승이 중요한 요인으로 분석된다. 단위 노동비의 상승에는 단기 자본의 영향, 실질 임금 상승 등이 고려되며 수출 가격 하락으로 인한 수출소득 감소에는 특정 산업부문에서 나타나는 과잉생산이 주된 요인으로 분석된다. 제 4장에서는 3장의 분석에 기초하여 한국과 터키 경제가 분석되게 된다. 한국에서는 1997년 금융위기가 대상이되고 터키에서는 1994년 금융위기, 2001년 금융위기가 분석대상이된다. 분석결과 양국에서 경제성장 전략과 금융위기 간의 연관관계가 비슷한 성향을 갖는 것으로 파악되었으나 한국의 경우 경제위기 전염효과를 다른 요인으로 분석하게 되었고 터키에서는 공공부채와 1999년 대지진이 다른 요인으로 분석대상에 포함되었다. 제 5장에서는 금융위기로부터 얻을 수 있는 교훈과 해결안이 제시된다. 교훈가운데 한가지는 자본 자유화로 인한 단기 자본 이동의 급증과 무역의 자유화로 인한 경쟁의 증가 등 국제 경제환경의 변화에 맞게 경제성장 전략이 이루어져야한다는 것이다. 해결안으로서는 제 3장의 분석을 기초로 하여 4가지로 요약된다. 첫째는 총외채 대비 단기 외채의 비중 감소이다. 둘째는 경상수지적자의 감소노력이다. 이러한 노력 중의 한가지는 총생산성의 증가를 통한 수입의 감소효과이다. 세번째는 수출증가이다. 네번째는 적정한 외환보유고의 유지이다.

(The) Effects of carbohydrate intake timing on metabolism and performance in soccer players

No, Ki Woong Kwangwoon University Graduate School 2022 국내석사

Athletes are constantly looking for ways to maximize their potential and improve their performance. Ingestion of ergogenic aids is the easiest method to control, can improve performance, and has a variety of efficacy. Currently, ergogenic aids during exercise has become a common practice by athletes in many other sports with diverse exercise duration and intensity. Among these ergogenic aids, carbohydrates are the most commonly used and studied supplements. Many previous studies have consistently proved the ergogenic effects of carbohydrate (CHO) supplements during continuous moderate to high-intensity exercise. Soccer is a high-intensity sport that lasts more than 90 minutes. Many studies recommend taking CHO supplements because muscle glycogen and blood sugar levels drop to the point of affecting performance during the match. A potential strategy to overcome the limited opportunities to consume carbohydrates during a soccer match is to administer a highly concentrated CHO-electrolyte solution. To increase the usefulness of CHO intake effects, should be considered various details such as the amount of supplement, intake timing and intake type. However, relatively few studies have tested the impact of CHO supplementation during training or competition on intermittent high-intensity sports performance compared with endurance sports. In addition, there are few studies on the proper timing of CHO intake in soccer-specific exercise. Accordingly, the aim of this study is to provide information for improving the performance of athletes, comparing the effect of intake of CHO-electrolyte consumed before and during exercise on soccer players' metabolic and performance. This study recruited eight university soccer players to investigate the effect of CHO-electrolyte intake on soccer players' metabolism and performance in soccer-specific exercise tests. Preliminary testing included a Vmax test and a familiarization session for the high-intensity intermittent exercise protocol. After the preliminary test, each subject went through four experiments at intervals of 7 days or more in a balanced single blind cross-over design. This exercise protocol was made to simulate the exercise intensity and physiological demands of soccer match. The total duration of the 5 cycles was 75 minute of intermittent exercise interposed with a 15-min rest period in half time. The subjects were to run the point of exhaustion, at which time they could not maintain their relative speed (Vmax 80%) in the run time fatigue. CHO-electrolytes or placebo were ingested at the designed timing. The placebo was ingested 15 minutes before the soccer-specific exercise test (500ml). CHO-electrolyte intake experiments are divided into three timings. First, pre-exercise (15 min before beginning the soccer-specific exercise test), second, half time (immediately upon finishing the first half) and third, Mixed (15 minutes before starting the soccer-specific exercise test and the second half. As a result, there were significant differences in Respiratory Exchange Ratio (RER), Fat oxidation, Run time fatigue (RTF) running time, RTF distance, and Ratings of Perceived Exertion (RPE) among experimental tests in this study (p < 0.05). According to this study, in the soccer-specific intermittent exercise test, CHO-electrolyte intake tests showed lower RER, RPE, and increased fat oxidation, running time, distance than the placebo test (p < 0.05). In particular, there were significant differences between the test that consumed CHO-electrolyte before exercise and the test that did not. However, there were no significant differences in CHO oxidation, Heart Rate (HR), and Digestive Symptoms (DS), among experimental tests in this study (p > 0.05). In conclusion, the results of the this study suggest important implications in sports that encompass multiple exercise sessions with limited recovery, such as soccer. Moreover, this study was unique in that it examined the effects of CHO-electrolyte intake timing on metabolism and performance during prolonged, soccer-specific intermittent exercise. Due to the differences in exercise type, duration, intensity, and the character of the exercise test, additional research is needed to prove whether CHO-electrolyte intake provides performance benefits for soccer-specific intermittent exercise performed in the prolonged exercise test.

Physicochmical properties and functionalities of Korean red wines

No, Jae-Duck Paichai University 2007 국내석사

Pricing and output congestible public goods by the elected government and public bureaus

No, Kee-Sung 1987 국내박사