• The Journal of Asian Finance, Economics and Business
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• v.8 no.3
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• pp.399-409
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• 2021

This study examines whether oil and gas companies comply with the requirements of the International Financial Reporting Standards (IFRS) 6 on Exploration and Evaluation (E&E) of Mineral Resources. For this purpose, a comprehensive checklist divided into eight different parameters was prepared by including every requirement of IFRS 6. While building on the previous studies, the annual reports of the top five Indian and top five Global companies engaged in this business have been investigated in detail against the checklist using content analysis as the research method. Results show that a majority of the companies (both Indian as well as global companies) have not been complying with the requirements of IFRS 6. In five out of eight parameters the companies have not complied with even half of the requirements. The overall compliance ratio is as low as 41.54 percent and 43.68 percent for Indian and Global companies respectively. While analyzing the non-compliance, it has been observed that despite having distinct accounting standards, different kinds of companies are reporting differently. Thus, it is not in line or consistent with the goal of IFRS i.e., to establish a universal language for the companies to prepare the accounting statements. The research findings identify the exact area of non-compliance while citing the relevant paragraph number of IFRS 6.

• Journal of the Ergonomics Society of Korea
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• v.33 no.5
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• pp.433-452
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• 2014

Objective: The aim of this study is to give ergonomists the brief summary of the recently published ISO standards on human-system interaction and tips for application of the standards. Background: Standard developers did hard work on developing a standard in a concise manner. But most of standards are often bulky in volume. Readers of the standards are difficult to catch key points from the voluminous contents of standards and intermingle among them. Method: Focused on newly developed display/control technology, this study reviewed the 14 ISO standards on human-system interaction published during 2008-2013 and summarized key points from them. Results: Schematic diagrams and tables concisely illustrated the processes, procedures, dimensions, or best practices recommended by the standards concerning conception, design, and usability testing for consumer products. Conclusion: The standards provided the minimum level of requirements on design and evaluation on the physical input devices, electronic displays, and control interfaces based on the current state of technology. But the minimum requirements specified in the standards nowadays become mandatory ergonomic requirements in global trade world. Application: Ergonomists can take a quick and broad view on international standardization activities on newly developed display/control technology from this summary study.

• ETRI Journal
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• v.29 no.2
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• pp.219-230
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• 2007

In this paper, we investigate the determinant factors of performance of global standardization experts in their standardization activities. Standards experts of various nationalities were surveyed to assess incentives that may positively influence the performance of standards professionals. As a basis for this study, we make three main assumptions. First, incentives can be important determinant factors of performance among standards experts. Second, standardization is in the public interest, insofar as the efficiency gains resulting from standardization benefit society as a whole. Third, based on this assumption that standardization is in the public interest, we propose that performance determinants for standardization activities tend to be non-monetary in nature rather than monetary. We find that, in order to improve performance among international standards experts, a better understanding of their aspirations and needs must be gained so that appropriate incentives may be proposed to them. Our analysis reveals that the two most important determinant factors of performance are the recognition of the professional status of international standards experts, and an environment providing support systems to help them perform to their fullest potential.

• Standardization Trend in Telecommunications
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• s.25
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• pp.208-237
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• 1992

• TTA Journal
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• s.71
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• pp.40-49
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• 2000

• TTA Journal
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• s.108
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• pp.174-176
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• 2006

• Journal of Positioning, Navigation, and Timing
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• v.5 no.2
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• pp.67-74
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• 2016

In this paper, time comparison is performed with standardization institution in Japan using a Two-Way Satellite Time and Frequency Transfer (TWSTFT) technique as one of the methods for high precision time comparison. To analyze the performance of time comparison in the TWSTFT method, time comparison results via the Global Positioning System (GPS) code and carrier wave are analyzed. Through the time comparison performance, frequency stability is analyzed using modified Allan deviation and by this result, characteristics of time comparison of the TWSTFT that is utilized in international time comparison are presented.

• Journal of Auto-vehicle Safety Association
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• v.9 no.3
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• pp.39-45
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• 2017

Two-wheeled motorcycles rarely use windscreen wipers in general. However, if two or more wheeled motorcycles with upper body employ windscreen wiper systems, clear visibility should be ensured regardless of weather conditions. The windscreen wiper systems include washers, defrosting, and demisting. As demands for the personal mobility are rapidly increased, the related global safety standards for motorcycles with upper body have been revised accordingly. Currently only EU regulations issue the provisions of windscreen wiper systems for L-category vehicles, which characterize two or more wheeled motorcycles. Therefore, in order to agree with international safety standards, it is necessary to revise KMVSS (Korea Motor Vehicle Safety Standards) for motorcycles. Here, KMVSS regarding windscreen wiper systems for motorcycles are studied considering the EU regulations. It is expected that the findings in this study are useful for future amendment of KMVSS.

• International journal of advanced smart convergence
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• v.10 no.3
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• pp.59-65
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• 2021

In this paper, we propose the AI certification standardization activities for systematic research and planning for the standardization of trustworthy artificial intelligence (AI). The activities will be in two-fold. In the stage 1, we investigate the scope and possibility of standardization through AI reliability technology research targeting international standards organizations. And we establish the AI reliability technology standard and AI reliability verification for the feasibility of the AI reliability technology/certification standards. In the stage 2, based on the standard technical specifications established in the previous stage, we establish AI reliability certification program for verification of products, systems and services. Along with the establishment of the AI reliability certification system, a global InterOp (Interoperability test) event, an AI reliability certification international standard meetings and seminars are to be held for the spread of AI reliability certification. Finally, TAIPP (Trustworthy AI Partnership Project) will be established through the participation of relevant standards organizations and industries to overall maintain and develop standards and certification programs to ensure the governance of AI reliability certification standards.

• Korean Management Science Review
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• v.28 no.3
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• pp.125-141
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• 2011

We have recently witnessed many of global companies did not successfully adapt themselves to local markets, and finally exited the markets experiencing failures. The purpose of this study is to suggest practical glocalization strategies for global e-service companies to run their respective businesses in local markets with success. Glocalization is a terminology blending globalization and localization, meaning that global companies adapt themselves to local cultures, environment, languages, laws and regulations so as to survive and prosper in those markets while maintaining high quality of standards and processes they originally have for global competitive edge. Examining success stories as well as failure ones of global e-service companies having entered Asian markets, we provide marketing mix strategy for successful glocalization, and suggest some guidelines for prospective e-service companies wishing to enter local markets with different cultures and languages to fit themselves to new environments.