• Title/Summary/Keyword: 기업보수주의

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Wearable antenna for Body area Network

  • Lim, Eng Gee;Wang, Zhao;Lee, Sanghyuk
    • Journal of Convergence Society for SMB
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    • v.3 no.2
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    • pp.27-32
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    • 2013
  • Wireless Body Area Networks (WBAN) have been made possible by the emergence of small and lightweight wireless systems such as Bluetooth, enabled devices and PDAs. Antennas are an essential part of any WBAN system and due to various technical requirements and physical constraints, careful consideration of their design and deployment is needed. This paper is proposing on the design of wearable antenna as parts of clothing to serve communications functions, such as tracking and navigation in health care applications. The substrates of the wearable antennas will be made from textile materials and since it is wearable, it should have a small size, be light weight, low maintenance, and unobtrusive. This proposed paper will also investigate the influence of different parameters for wearable antenna including types of textile/substrate to ensure that the antenna design satisfies WBAN requirements. The characteristics and behavior of the antenna need to adhere to specifications set by wireless standards and system technology requirements. This means that the transmitting and receiving frequency bands of the various units need to be chosen accordingly. Since there are restrictions on the level of power to which the human body can be exposed to, the antenna as well as other RF system components must be designed to meet these restrictions. Antenna gain, which directly affects power transmitted, is a critical parameter in ensuring power levels fall within the safety guidelines and so will be of primary importance in the design. The electromagnetic interaction between WBAN antennas and devices and the human body will also be explored.

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The Impact of K-IFRS Adoption on Accounting Conservatism: Focus on Distribution Companies (한국채택국제회계기준(K-IFRS)의 도입이 보수주의에 미치는 영향: 유통기업들을 중심으로 (초기 일시적 적응 현상))

  • Noh, Gil-Kwan;Kim, Dong-Il
    • Journal of Distribution Science
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    • v.13 no.9
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    • pp.95-101
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    • 2015
  • Purpose - This study provides evidence of the impact of the mandatory adoption of Korean equivalents to International Financial Reporting Standards (K-IFRS) on accounting quality. K-IFRS uses fair value as a basis of measurement and is characterized by principle-based standards. These characteristics can lead to a decrease in conservatism. Therefore, this study aims to examine whether or not there is a change in the level of conservatism before and after the enforcement of K-IFRS (2007~2014). By comparing 2007 through 2008 and 2013 through 2014 (excluding 2009 to 2012), we test "the temporary adjustment phenomenon" and document an overall decline in the degree of conservatism after the adoption of K-IFRS. Research design, data, and methodology - Our sample is comprised of data of all listed Korea Composite Stock Price Index (KOSPI) manufacturing distribution companies in Korea from 2007 to 2014, which yields the pooled sample of 4,412 (panel A) and 1,915 (panel B) firm-year observations for hypotheses 1 and 2. In line with recent literature, we adopt the Givoly and Hayn (2000) model, which recomputes the non-operating accruals, excluding two components that are most likely to capture the effect of restructuring activities: special items and gains or losses from discontinued operations. In addition, we also use these variables: SIZE, LEV, INV_CYCLE, ROA, OWN, and FOR. Results - Our sample period spans 2007 to 2014. This offers evidence on the effect of the mandatory adoption of IFRS on conservatism. Our findings can be summarized as follows. First, in panel A, for mandatory K-IFRS adoption (2011), we do not find any significant evidence of conservatism. We can guess that the "temporary adjustment phenomenon" is the reason that we do not find significant evidence of conservatism. Second, we investigate panel B from 2009 to 2012. We document an overall decline in the degree of conservatism after the adoption of K-IFRS. We can assume that these results are due to "the temporary adjustment phenomenon." Conclusions - This study finds that conservatism significantly decreased after IFRS adoption. In particular, this study makes the initial effort to elucidate "the temporary adjustment phenomenon" to analyze the effect of K-IFRS on conservative accounting. We argue that K-IFRS are conceptually conservative but that inappropriate application of the conservatism principles is likely to prevent financial reporting from reaching the level of conservatism targeted by the IASB. Overall, this paper contributes to the literature on IFRS and can be useful to capital market supervisors who are monitoring the trends of the firms implementing K-IFRS. Additionally, our results inform stakeholders of the potentially negative effect of the greater flexibility permitted by IFRS and/or lack of appropriate enforcement on key dimensions of accounting quality. This has important implications for Korean regulators and standard setters as they review the cost and benefits of IFRS. Our study also sheds light on the importance of the institutional environment in achieving the targeted objectives for improving financial reporting quality.

Journalist Song Kun-Ho's Ideas of Korean Journalism (언론 민주화의 위기와 송건호의 언론사상)

  • Kim, Su-Jeong;Lee, Jin-Ro
    • Korean journal of communication and information
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    • v.60
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    • pp.5-27
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    • 2012
  • The purpose of this study is to explore the journalist Song Kun-Ho's ideas of Korean Journalism. The journalist Song Kun-Ho was born in 1926 and passed away in 2001. He became a reporter in 1953 when he was a student at department of law of Seoul National University. He has worked for several media and resigned the executive editor at the Dong Ah Ilbo in 1975. At that time, while many reporters of the Dong Ah Ilbo struggled for the freedom of the press, he tried to protect reporters and independence of media. After his resignation of the executive editor, he wrote many columns and several books for Korean nationalism and the democracy of journalism. Instead of working for the authoritarian military regime, he chose a lonely and rough life as an intellectual journalist in action. Finally, he, as a president, established the Hankyoreh daily newspaper which was funded by tens of thousands citizens. He passed away in 2001. His ideas of Korean journalism are nationalism, democracy, and independency. These ideas are very important to restore democratic journalism which has been at risk during the Lee Myung-bak administration.

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The Global Financial Crisis and Its Impacts on the Housing Systems of Western European Welfare States (세계경제위기에 따른 서유럽 복지국가의 주택시스템 변화 분석)

  • Lee, Hyunjeong;Lee, Jongkwon
    • Korea Real Estate Review
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    • v.24 no.1
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    • pp.105-120
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    • 2014
  • This research is to examine the impacts of the on-going global financial crisis on the housing systems of welfare states. Four developed economies in the Western Europe were selected for the analysis, and the qualitative research employed in-depth interviews with scholars in the fields of housing market and social policy in order to meet the research goal. The major findings indicate that the global economic crisis embedded into the liberalization of housing finance and the inadequacy of regulatory measures caused the vicissitude of housing markets, and its scale and magnitude could be determined by the resilience of each state's housing system. While the globalization of housing finance markets rendered easy borrowing for homeownership, intensive competition for excessive lending among financial institutions backed by heavy reliance on inter-bank and overall bank triggered market volatility, and further worsened household and public debts. It's clearly evident that a housing system with varied safety nets becomes a greater cushion to bear the risks of the financial crisis and to weather the economic storm.

Study on 3D Printer Suitable for Character Merchandise Production Training (캐릭터 상품 제작 교육에 적합한 3D프린터 연구)

  • Kwon, Dong-Hyun
    • Cartoon and Animation Studies
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    • s.41
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    • pp.455-486
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    • 2015
  • The 3D printing technology, which started from the patent registration in 1986, was a technology that did not attract attention other than from some companies, due to the lack of awareness at the time. However, today, as expiring patents are appearing after the passage of 20 years, the price of 3D printers have decreased to the level of allowing purchase by individuals and the technology is attracting attention from industries, in addition to the general public, such as by naturally accepting 3D and to share 3D data, based on the generalization of online information exchange and improvement of computer performance. The production capability of 3D printers, which is based on digital data enabling digital transmission and revision and supplementation or production manufacturing not requiring molding, may provide a groundbreaking change to the process of manufacturing, and may attain the same effect in the character merchandise sector. Using a 3D printer is becoming a necessity in various figure merchandise productions which are in the forefront of the kidult culture that is recently gaining attention, and when predicting the demand by the industrial sites related to such character merchandise and when considering the more inexpensive price due to the expiration of patents and sharing of technology, expanding opportunities and sectors of employment and cultivating manpower that are able to engage in further creative work seems as a must, by introducing education courses cultivating manpower that can utilize 3D printers at the education field. However, there are limits in the information that can be obtained when seeking to introduce 3D printers in school education. Because the press or information media only mentions general information, such as the growth of the industrial size or prosperous future value of 3D printers, the research level of the academic world also remains at the level of organizing contents in an introductory level, such as by analyzing data on industrial size, analyzing the applicable scope in the industry, or introducing the printing technology. Such lack of information gives rise to problems at the education site. There would be no choice but to incur temporal and opportunity expenses, since the technology would only be able to be used after going through trials and errors, by first introducing the technology without examining the actual information, such as through comparing the strengths and weaknesses. In particular, if an expensive equipment introduced does not suit the features of school education, the loss costs would be significant. This research targeted general users without a technology-related basis, instead of specialists. By comparing the strengths and weaknesses and analyzing the problems and matters requiring notice upon use, pursuant to the representative technologies, instead of merely introducing the 3D printer technology as had been done previously, this research sought to explain the types of features that a 3D printer should have, in particular, when required in education relating to the development of figure merchandise as an optional cultural contents at cartoon-related departments, and sought to provide information that can be of practical help when seeking to provide education using 3D printers in the future. In the main body, the technologies were explained by making a classification based on a new perspective, such as the buttress method, types of materials, two-dimensional printing method, and three-dimensional printing method. The reason for selecting such different classification method was to easily allow mutual comparison of the practical problems upon use. In conclusion, the most suitable 3D printer was selected as the printer in the FDM method, which is comparatively cheap and requires low repair and maintenance cost and low materials expenses, although rather insufficient in the quality of outputs, and a recommendation was made, in addition, to select an entity that is supportive in providing technical support.