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An Exploratory Study on the Effect of Product Architecture on Catch-up Performance: The Development Case of Numerical Controllers in Korea (제품 아키텍처가 추격 성과에 미치는 영향에 대한 탐색연구: 우리나라의 공작기계 수치제어장치 개발 사례를 중심으로)

  • Kwak, Kiho;Kim, Wonjoon
    • Journal of Technology Innovation
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    • v.24 no.2
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    • pp.21-56
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    • 2016
  • Despite many previous studies on catch-up, understanding on the effect of product architecture developed by latecomers on the catch-up performance remains limited. On the other hands, in contrast to the semiconductor, ship building, and automotive industry, even if Korean industry and government have invested the development of numerical controllers for machine tools in the past four decades, the industry and government have failed to achieve catch-up. Therefore, we newly examine the effect of product architecture on the catch-up performance of the Korea by implementing comparative research with periods on the evolution of product architecture of Fanuc's numerical controllers, which have achieved the largest market share in the world. We found that Fanuc developed open modular architecture based numerical controllers and provided product with customization of user requirements as well as cost effectiveness. Consequently, Fanuc has sustained market leader position since the mid-1980s. However, despite all the efforts of the industry and government, we found that the Korea failed to develop open modular architecture based numerical controllers and could not achieve significant catch-up performance. Our findings provide important theoretical backgrounds for examining the catch-up performance as well as investigating the reason why latecomers failed to achieve market catch-up even if they accomplished technological catch-up.

A Case Study of the Construction Management Applied to I-Project (I-프로젝트의 건설사업 관리(Construction Management) 적용사례)

  • Kim Jong-Hoon;Seo Bong-Whan
    • Proceedings of the Korean Institute Of Construction Engineering and Management
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    • autumn
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    • pp.102-112
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    • 2001
  • It has been passed $5\~6$ years since Construction Management introduced in Korea, but a few government projects have been presented as CM instances. We performed CM service, on behalf of the foreign Client, in the Insa-dong construction, I-Project. Even though there were many limits in cost, time and other aspects, we have attained satisfaction of the Client and successful businesses of all the construction parties as adopting the advanced management methods. Many advanced construction methods have been applied for the purpose of time reduce, cost save and quality assurance as well as to the webbased project management has been imported to overcome the limits of time and place. They have actualized to increase the productivity of the project by managing the floor to floor cycle and quality systemically pursuant to ISO 9002, and by adopting Real-name construction and completion system (or individual activity. While carrying out this project, it is possible to establish mutual reliability and understanding enable to resolve the issues occurring in the early stage due to insufficient understanding of CM, lack of communications and team work, indistinct work scope through continuos training and conferences. Additionally, we became to share business targets among the parties and promoted the project in confidence. We wish that the success of I- project to be rated as a standard model of CM in Korea.

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Study on the Problems of Korean GAAP and Tax Regulations on the Merge Transactions ("기업인수.합병 등에 관한 회계처리준칙" 및 관련 세법 규정의 문제점)

  • Shin, Hyun-Geol
    • Korean Business Review
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    • v.17 no.2
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    • pp.1-23
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    • 2004
  • Since revision of Korean GAAP on the merge transaction in 1999, the few studies on the problems of the GAAP or on the inconsistency of GAAP and regarding tax regulations have been performed. The objective of this study is to understand the present state of the merge transactions, to find out the problems on the regarding GAAP and tax regulations, and to suggest the method to improve them. Among the 69 merge transactions of the listed and registered companies for the recent 3 years, 67 merge transactions are reported as the purchase transactions and 2 transactions as the pooling of interest. And 11 transactions occurred between parents and subsidiaries. I investigate the sufficiency of the foot disclosures on the merge transactions, I find out that the disclosure on the amortization of the negative goodwill are not sufficient, and several transactions are not recorded in conformity with GAAP. This paper indicates the problems on the GAAP as follows: the complicated and irrational method of amortization of the negative goodwill, the valuation of the stocks acquired before the merge, the inconsistent adjustments to purchase consideration contingent on future events, and the valuation of the merge between the parents and subsidiaries. And the problems on the tax regulations are as follows: tax deferment of the income from merge valuation, the ambiguous definitions of the fair value, and stock dividend of the income from merge valuation.

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Status and perspective of gas turbine engine for automobiles (자동차용 가스터어빈 엔진의 현황 및 전망)

  • 김광호
    • Journal of the korean Society of Automotive Engineers
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    • v.9 no.3
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    • pp.10-14
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    • 1987
  • 우리나라는 이제 그동안의 꾸준한 노력의 결과로 자동차 수출국으로 발돋움하고 있으며 이 분야 에서으 선진국과의 경쟁이 점점 치열해질 전망이다. 이러한 세계 시장에서의 경쟁 대열에서 탈 락되지 않기 위해서는 무엇보다도 제품 품질의 향상, 원가의 절감 등이 이루어져야 할 것이며 이 에 대한 노력을 게을리 해서는 안될 것이다. 한편 이와는 별도로 좀더 다른 각도에서 자동차 공업의 방향을 고찰할 필요가 있다. 즉 미래에도 계속해서 현재의 왕복동 내연기관이 자동차 구동용으로 사용될 것인가 하는 점이다. 엔진의 성능 향상, 연비의 감소, 엄격한 배기가스 규 제에의 대처 등에 대한 연구가 활발히 진행되고 있지만 기술개발에는 한계가 있으며 제품은 점점 복잡하게 되어 결국은 제품가격 및 A/S 비용이 상승되는 역효과를 나타낼 가능성이 높다. 이에 세계적인 자동차 제조회사에서는 오래전부터 새로운 방식의 미래형 자동차 engine 개발에 착수 하였으며 계속적인 연구를 진행하고 있다. 이러한 미래형 자동차 engine의 대표적인 것으로 gas turbine engine이 있다. 가스터어빈이라 하면 우선 항공기용의 jet engine을 생각하게 된다. 그 외에 발전용으로 가스터어빈은 이용되고 있으며 근래 다시 등장한 자동차용의turbocharger 역시 가스터어빈의 한 응용분야라고 할 수 있다. turbocharger의 경우는 내연기관의 출력향상을 주 목적으로 내연기관에 부착되어 이용되고 있는 반면에 gas turbine engine은 기존의 내연기관을 대체하여 자동차 구동용으로 이용되는 점에 그 차이가 있다. 아직은 실용화되징 않았지만 미래형 자동차 기관으로서의 이용가능성이 높은 gas turbine engine을 다음에 간략히 소개하고자 한다. 생산량과 하천수에 의한 생산량과의 비는 풍건물의 경우 0.6, 매물의 경우 0.5였으며 감자의 경우는 0.2이하였다. 4. 염분용수 관개구와 하천수 관개구의 모든작물에서 풍건물 생산량과 축배량 사이에는 강한 직선적인 관계를 보였다. 보리, 감자의 작물 생산량과 축배량사이에도 선형의 관계가 성립되었으나, 밀과 옥수수의 매물 생산량과 축배량사이에는 곡선적인 관계를 나타내었다..18cm)에 필적되는 연평균 4.16cm로 나타났다. 5. 전체 시험구로부터으 연평균 토양유실량은 Sharpsburg 점질양토에 대한 S.C.S 한계허용치 10ton/ha/year 이내로 나타났다. 비처리구에서의 토양유실량은 평균 2.56ton/ha/year로 높게 나타난 반면 3개의 서로 다른 추리구인 비수구, 초생수로구 및 Bromegrass구에서는 각각 0.152, 0.192 및 0.290ton/ha/year로 낮은 결과를 가져왔다. 6. 평균 침전량에 대한 L.S.D. 검정 걸과 전시험구중 비처리구가 고도의 유의차를 나타낸 반면 비수구, 초생수로구 및 Bromegrass 목초구 간에는 아무런 유의차가 인정되지 않았다. 7. 농지보전 처리구인 배수구와 초생수로구는 비처리구에 비해 낮은 침두 유출량과 낮은 토양유실량을 나타내었다.구보다 14% 절감되는 것으로 나타났다.작용하는 것으로 사료된다.된다.정량 분석한 결과이다. 시편의 조성은 33.6 at% U, 66.4 at% O의 결과를 얻었다. 산화물 핵연료의 표면 관찰 및 정량 분석 시험시 시편 표면을 전도성 물질로 증착시키지 않고, Silver Paint 에 시편을 접착하는 방법으로도 만족한 시험 결과를 얻을 수 있었다.째, 회복기 중에 일어나는 입자들의 유입은 자기폭풍의 지속시간을 연장시키는 경향을 보이며 큰

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정부지원 R&D 프로그램의 성과평가 체계에 대한 사례 비교연구

  • Lee, Jeong-Dong;Hwang, Jeong-Ha;Park, Chan-Su
    • Proceedings of the Technology Innovation Conference
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    • 2005.02a
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    • pp.158-175
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    • 2005
  • 정부지원 R&D 프로그램에 대한 성과평가는 과학기술혁신을 위한 정부투자의 규모가 확대되면서 동시에 그 수요가 증가하고 있다. 본 연구는 국내외에서 시행되고 있는 정부 R&B 프로그램의 성과평가에 대한 체계를 비교분석함으로서 올바른 성과평가의 틀에 관한 시사점을 제공하는데 목적이 있다. 각 프로그램을 비교분석하기에 앞서 성과평가와 관련한 일반적인 이론들을 살펴봄으로써 R&D프로그램에 대한 성과평가가 갖추어야 할 이론적인 체계에 대해 살펴보았다. R&D 프로그램의 성과평가를 위해서는 R&D 활동 자체가 혁신시스템 안에서 수행되고, 집행과정에서 그 효과가 증폭되어 혁신시스템을 변화시킬 수도 있기 때문에 일반적인 정책평가 이론 외에도 혁신시스템 이론을 함께 고려할 필요가 있다. 혁신시스템적 사고방식하에서 올바른 성과평가를 수행하기 위해서는 일반적인 평가기준으로 서 제시되는 적합성, 효율성, 효과성의 각각에 대해 혁신시스템적 기여도에 대한 고려가 충실히 반영되어 있어야 한다. 예를 들어 혁신시스템의 모든 요소들을 포함하는지, 환경적인요인을 고려했는지, 혁신 요소들 간에 형성된 네트워크에 대해 충분한 고찰을 하고 있는지 등이 여기에 해당한다. 실증연구에서는 이러한 것들이 모두 반영되었는가에 초점을 맞춰 각 국가 별 R&D 프로그램에 대한 성과평가를 분석하였다. 분석 대상은 해외와 국내의 주요 R&D 프로그램으로 비교적 성과평가가 활발하게 진행되었던 사례들을 선정하였다. 이러한 평가에 대한 평가, 즉 메타평가를 통해 각 프로그램의 성과평가가 가지는 특성을 밝히고 이들을 비교하여 적절한시사점 이 도출하였다. 이들 사례를 비교 분석한다면 그 결과를 바탕으로 하여 혁신시스템을 고려한 성과평가의 일반적인 모형을 제시할 수 있을 것으로 기대한다. 나아가 추후에 진행될 R&D 프로그램에 대한 성과평가에서도 본 연구에서 제시한 일반 모형을 응용함으로써 조금 더 체계화된 성과평가가 이루어질 수 있을 것으로 기대한다.결과 관점간 가중치의 우선순위가 동일할 경우 현행 평가제도는 연구기관의 의견이 반영되었다고 볼 수 있으나, 검증결과 관점간 가중치가 다르게 나타났다. 또한, 추가적인 분석에서 연구회별 관점의 가중치와 소속 연구기관별 관점의 가중치를 분석한 결과 일부 연구기관에서는 연구회의 가중치와달리 나타났다. 따라서, 현행 기관평가제도는 일부 연구기관의 특성이 충분히 반영되지 않아서 유효한 평가제도로 볼 수 없다고 하겠다. 본 연구의 결과에 따라 출연연구기관의 기관평가지표에 대한 각 지표별 가중치와 지표 문항 개선시 유용한 자료로 활용되리라 본다.로 하기 때문에 원가를 절감할 수 있다.환경현안에 대한 정치경제적 접근을 외면하지 말고 교과서 저작의 소재로 삼을 수 있어야 하며, 이는 '환경관리주의'와 '녹색소비'에 머물러 있는 '환경 지식교육'과 실천을 한단계 진전시키는 작업으로 이어질 것이다. 이후 10년의 환경교육은 바로 '생태적 합리성'과 '환경정의'라는 두 '화두'에 터하여 세워져야 한다.배액에서 약해를 보였으나, 25% 야자지방산의 경우 50 ${\sim}$ 100배액 어디에서도 액해를 보이지 않았다. 별도로 적용한 시험에서, 토마토의 경우에도 25% 야자지방산 비누 50 ${\sim}$ 100배액 모두 약해를 발생하지 않았으나, 오이에서는 25% 야자지방산 비누 100배액에도 약해를 나타내었다. 12. 이상의 결과, 천연지방산을 이용하여 유기농업에 허용되는 각종의 살충비누를 제조할 수 있었으며, 방제가 조사결과 진딧물, 응애 등 껍질이 연약한 곤충의 방제에 효과적인 것으로 나타났다. 따라서 제조된 살충비누를 활용하면 환경친화적인 해충방제가 가능하다고 판단되었다.능을 충진시켜서 암세포를 파괴시킨다. 또한 콜로니 자극인자인 사이토카인을 생산시켜서 면역담당세포의 신생을 촉진시키기도 하며, 암의 화학요법과 방사선 요법으로 저하된 백혈구를 회복시키는 역할을 한다. 따라서 최근의

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Estimating the Demand Function for Industrial Natural Gas Use in Korea : A Cross-sectional Analysis (횡단면 분석을 활용한 한국 산업용 도시가스 수요함수 추정)

  • Lee, Bok-Hee;Lee, Hye-Jeong;Yoo, Seung-Hoon;Huh, Sung-Yoon
    • Journal of the Korean Institute of Gas
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    • v.24 no.6
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    • pp.34-46
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    • 2020
  • In order to supply stable natural gas in the future, it is necessary to forecast the demand in advance and secure the quantity of supply. In this paper, we propose a method of estimating the demand function of industrial natural gas, which is the core of the increase of domestic natural gas demand in the future. The cross-sectional data of 304 domestic industries were used to estimate the demand function of the industrial natural gas, and the effect of industry specific characteristics such as capital investment, manufacturing cost. Finally, the least absolute deviation estimation method which is robust to outliers and does not assume the homogeneity of the error term and the normality, And the results were derived. In addition, the economic value of industrial city gas was estimated using the price elasticity of industrial city gas. Therefore, it can be seen that the continuous expansion and supply of city gas to the industrial sector is beneficial at the national level, and the government needs to promote expansion through the industrial city gas support policy.

Processing and Characteristics of Canned Salt-Fermented Anchovy Fillet in Olive Oil (멸치육젓필레 기름담금통조림의 제조 및 특성)

  • Kwon, Soon-Jae;Lee, Jae-Dong;Yoon, Moon-Joo;Jung, Jae-Hun;Je, Hae-Soo;Kong, Cheung-Sik;Kim, Jeong-Gyun
    • Journal of Fisheries and Marine Sciences Education
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    • v.26 no.5
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    • pp.1175-1184
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    • 2014
  • Fermented anchovy of the favorite sea food in Korea made from anchovy (Engraulis japonica) and salt. The study was undertaken to investigate the effects of different retorting conditions on the quality of canned salt-fermented anchovy fillet. The salt fermented anchovy fillet was prepared by fermenting anchovy(Engraulis japonica) with salt(15%) at $5^{\circ}C$ for 15 days and then cold air drying the fermented fillet for 1 hour. The dried fermented anchovy fillet(85g) was filled with olive oil(60g) into can(301-1) and seamed using a vacuum seamer, and then sterilized at Fo 9 and 11 mins in a steam system retort at 12 $1^{\circ}C$, respectively. After sterilization with different heating conditions, the pH, VBN, amino-N, color value (L, a, b), texture profile, TBA value, sensory evaluation and viable bacterial count of the canned salt-fermented anchovy fillet were measured. In both sterilized cans, the viable bacterial counts were not detected. There was no remarkable difference in physicochemical and sensory quality between sterilization conditions. The results showed that sterilization of Fo 9 min was more desirable than that of Fo 11 min to prepare canned salt-fermented anchovy fillet.

Processing and Characteristics of Canned Kwamaegi 3. Processing and Characteristics of Canned Kwamaegi using tomato paste sauce (과메기통조림의 제조 및 특성 3. 토마토페이스트소스첨가 과메기통조림의 제조 및 특성)

  • Park, Tae-Ho;Kwon, Soon-Jae;Lee, In-Seok;Lee, Jae-Dong;Yoon, Moon-Joo;Back, Kwang-Ho;Noe, Yu-Ni;Kong, Cheung-Sik;Kim, Jeong-Gyun
    • Journal of Fisheries and Marine Sciences Education
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    • v.25 no.6
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    • pp.1348-1359
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    • 2013
  • Kwamaegi is made from the flesh of Pacific saury, Cololabis Saira, which is traditional Korean seafood. It is well-recognized as a valuable health food containing EPA(eicosapentaenoic acid) and DHA(docosahexaenoic acid) to be known ${\omega}$-3 fatty acid. This study was conducted to obtain basic data which can be applied to process of canned Kwamaegi using tomato paste sauce. Commercial Kwamaegi was cut into $2{\times}3cm$ lengths, filled 90 g into can (301-3), added with 60 g water and then precooked for 10 min. at $100^{\circ}C$. After precooking, water was drained. The precooked Kwamaegi was packed into the can, and added with 60 g of tomato paste sauce(tomato paste 42%, gum guar 1.0%, salt 2.0%, starch syrup 2.0%, cooking wine 1%, water 52%). The cans were seamed using a vacuum seamer, and then sterilized for various Fo values (Fo 8~12 min.) in a steam system retort at $121^{\circ}C$. pH, VBN, amino-N, total amino acid, free amino acid, color value (L, a, b), texture profile, TBA value, mineral, sensory evaluation and viable bacterial count of the canned Kwamaegi using tomato paste sauce produced at various sterilization condition(Fo 8~12 min.) were measured. There was no remarkable difference between sterilization conditions and sensual characteristics. The results showed that the product sterilized at Fo 8 min. was the most desirable because this condition is the most economical and tasty.

A Contemplation on Measures to Advance Logistics Centers (물류센터 선진화를 위한 발전 방안에 대한 소고)

  • Sun, Il-Suck;Lee, Won-Dong
    • Journal of Distribution Science
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    • v.9 no.1
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    • pp.17-27
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    • 2011
  • As the world becomes more globalized, business competition becomes fiercer, while consumers' needs for less expensive quality products are on the increase. Business operations make an effort to secure a competitive edge in costs and services, and the logistics industry, that is, the industry operating the storing and transporting of goods, once thought to be an expense, begins to be considered as the third cash cow, a source of new income. Logistics centers are central to storage, loading and unloading of deliveries, packaging operations, and dispensing goods' information. As hubs for various deliveries, they also serve as a core infrastructure to smoothly coordinate manufacturing and selling, using varied information and operation systems. Logistics centers are increasingly on the rise as centers of business supply activities, growing beyond their previous role of primarily storing goods. They are no longer just facilities; they have become logistics strongholds that encompass various features from demand forecast to the regulation of supply, manufacturing, and sales by realizing SCM, taking into account marketability and the operation of service and products. However, despite these changes in logistics operations, some centers have been unable to shed their past roles as warehouses. For the continuous development of logistics centers, various measures would be needed, including a revision of current supporting policies, formulating effective management plans, and establishing systematic standards for founding, managing, and controlling logistics centers. To this end, the research explored previous studies on the use and effectiveness of logistics centers. From a theoretical perspective, an evaluation of the overall introduction, purposes, and transitions in the use of logistics centers found issues to ponder and suggested measures to promote and further advance logistics centers. First, a fact-finding survey to establish demand forecast and standardization is needed. As logistics newspapers predicted that after 2012 supply would exceed demand, causing rents to fall, the business environment for logistics centers has faltered. However, since there is a shortage of fact-finding surveys regarding actual demand for domestic logistic centers, it is hard to predict what the future holds for this industry. Accordingly, the first priority should be to get to the essence of the current market situation by conducting accurate domestic and international fact-finding surveys. Based on those, management and evaluation indicators should be developed to build the foundation for the consistent advancement of logistics centers. Second, many policies for logistics centers should be revised or developed. Above all, a guideline for fair trade between a shipper and a commercial logistics center should be enacted. Since there are no standards for fair trade between them, rampant unfair trades according to market practices have brought chaos to market orders, and now the logistics industry is confronting its own difficulties. Therefore, unfair trade cases that currently plague logistics centers should be gathered by the industry and fair trade guidelines should be established and implemented. In addition, restrictive employment regulations for foreign workers should be eased, and logistics centers should be charged industry rates for the use of electricity. Third, various measures should be taken to improve the management environment. First, we need to find out how to activate value-added logistics. Because the traditional purpose of logistics centers was storage and loading/unloading of goods, their profitability had a limit, and the need arose to find a new angle to create a value added service. Logistic centers have been perceived as support for a company's storage, manufacturing, and sales needs, not as creators of profits. The center's role in the company's economics has been lowering costs. However, as the logistics' management environment spiraled, along with its storage purpose, developing a new feature of profit creation should be a desirable goal, and to achieve that, value added logistics should be promoted. Logistics centers can also be improved through cost estimation. In the meantime, they have achieved some strides in facility development but have still fallen behind in others, particularly in management functioning. Lax management has been rampant because the industry has not developed a concept of cost estimation. The centers have since made an effort toward unification, standardization, and informatization while realizing cost reductions by establishing systems for effective management, but it has been hard to produce profits. Thus, there is an urgent need to estimate costs by determining a basic cost range for each division of work at logistics centers. This undertaking can be the first step to improving the ineffective aspects of how they operate. Ongoing research and constant efforts have been made to improve the level of effectiveness in the manufacturing industry, but studies on resource management in logistics centers are hardly enough. Thus, a plan to calculate the optimal level of resources necessary to operate a logistics center should be developed and implemented in management behavior, for example, by standardizing the hours of operation. If logistics centers, shippers, related trade groups, academic figures, and other experts could launch a committee to work with the government and maintain an ongoing relationship, the constraint and cooperation among members would help lead to coherent development plans for logistics centers. If the government continues its efforts to provide financial support, nurture professional workers, and maintain safety management, we can anticipate the continuous advancement of logistics centers.

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