• 제목/요약/키워드: Intangible Variance

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The Status of Laboratory Animal Production and Visions in the 21st Century - Review -

  • Gartner, K.
    • Asian-Australasian Journal of Animal Sciences
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    • 제12권7호
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    • pp.1142-1151
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    • 1999
  • Today, laboratory animal production has decreased world-wide to half the number estimated in 1970 of more than 100 Mio. This is due to the cell-biological assays which replaced animal experimentation as a first allround method to solve biomedical problems. Animal experimentation remains the most significant experimental method for the study of higher organized physiological systems and their multifactorial connections. This requires maximal uniformity of all quantitative traits among the animals used for such studies (mainly mice and rats) and stability of these traits for reproducing such studies at any time world-wide. The success of the developed methods for the standardization of laboratory animals was analyzed and were found only partly be acceptable. Getting a higher degree of uniformity among standardized inbred animals is blocked by "intangible variance". This is caused by influences of ooplasm, shown by experimental twin and clone studies. Manipulation of this component of variance is essential in the future. - Genetic drifts impair the necessary stability of biological traits. There are a few disadvantages associated with the cryopreservation of embryos and other methods are required. - Dogs and cats were replaced by pigs as laboratory animals. A new line of animal production will evolve over the next 25 years with similarities to the present laboratory animal production, because in future pigs were used as donors for xenotransplants for men.

전자상거래에서 무형서비스상품의 특성과 운영전략에 대한 연구 (Typology of Service Related Intangible Products and Operations Strategy in Electronic Commerce)

  • 조성의;박광태
    • 한국경영과학회:학술대회논문집
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    • 한국경영과학회 2001년도 추계학술대회 논문집
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    • pp.171-174
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    • 2001
  • This study investigates the differences in critical dimensions which impact on operations and strategy in Internet EC of service related intangible product. For this purpose, services are newly classified by two selected dimensions such as 1)the proportion of substitute by on-line, and 2)the needs of interaction and customization. Secondly, on the classification of services, the differences of 1) customer needs of geographical accessibility, 2) needs of cooperation with off-line functions, and 3) customer purchase intention in Internet EC are tested among classified groups. Finally, implementations on operations and strategy in Internet EC are suggested, based on the results of analysis. Data are collected by the survey on the customer groups, and analyzed by statistical method, such as mean score plot, cluster analysis, and analysis of variance.

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Antecedents of Acceptance of Social Networking Sites in Retail Franchise and Restaurant Businesses

  • Lee, Jung Wan;Kwag, Michael;Potluri, Rajasekhara Mouly
    • The Journal of Asian Finance, Economics and Business
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    • 제2권1호
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    • pp.29-36
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    • 2015
  • The paper examines the antecedents of acceptance of social networking sites in retail franchise and restaurant businesses. The success of retail franchise and restaurant business operators via social networking sites depends not only on organizational benefits but also on their behavioral intentions of using it. Three hundred and twenty four samples collected from South Korean retail franchise and restaurant employees are analyzed using factor analysis, structural equation model techniques and one-way analysis of variance. The results of the study identify the three constructs of organizational benefits, perceived tangible assets and perceived intangible assets as for important antecedents to accept social networking sites for their business use. Moreover, higher position employees tend to have more favorable perception of tangible assets and acceptance of social networking sites for their business use.

조건부 차이조사의 관리한계 결정: 다구찌 품질손실 개념의 응용 (Determination of Control Limits of Conditional Variance Investigation: Application of Taguchi's Quality Loss Concept)

  • 배후석;임채관
    • 품질경영학회지
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    • 제49권4호
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    • pp.467-482
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    • 2021
  • Purpose: The main theme of this study is to determine the optimal control limit of conditional variance investigation by mathematical approach. According to the determination approach of control limit presented in this study, it is possible with only one parameter to calculate the control limit necessary for budgeting control system or standard costing system, in which the limit could not be set in advance, that's why it has the advantage of high practical application. Methods: This study followed the analytical methodology in terms of the decision model of information economics, Bayesian probability theory and Taguchi's quality loss function concept. Results: The function suggested by this study is as follows; ${\delta}{\leq}\frac{3}{2}(k+1)+\frac{2}{\frac{3}{2}(k+1)+\sqrt{\{\frac{3}{2}(k+1)\}^2}+4$ Conclusion: The results of this study will be able to contribute not only in practice of variance investigation requiring in the standard costing and budgeting system, but also in all fields dealing with variance investigation differences, for example, intangible services quality control that are difficult to specify tolerances (control limit) unlike tangible product, and internal information system audits where materiality standards cannot be specified unlike external accounting audits.

지식재산 투자와 관리가 기업의 무형자산가치에 미치는 영향에 대한 연구 (A Study about the Effects of Intellectual Property Investment and Management on the Value of Intangible Assets of Firms)

  • 성웅현;조경선
    • 기술혁신학회지
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    • 제12권2호
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    • pp.291-311
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    • 2009
  • 기업의 지식재산 투자와 관리 역량은 기업경쟁력 강화를 통해서 기업가치와 무형자산가치를 창출할 수 있는 핵심 요인이다. 본 연구의 목적은 지식재산 투자와 관리 역량과 연관된 주요 변수들이 무형자산가치 범주를 구분하는데 미치는 형향을 통계적으로 검정하는 것이다. 지식재산 관리 실태조사 결과 특허관리 역량은 전반적으로 충분하지 못한 것으로 나타났고, 디자인 관리 및 브랜드 관리 역량은 미흡한 것으로 나타났다. 다변량 분산분석 결과 무형자산가치 범주간 지식재산 투자와 관리 변수의 평균차이가 유의한 것으로 나타났다. 다항로짓 판별분석 결과 연구개발비 비율과 특허관리 역량이 무형자산가치 범주를 판별하는데 유의한 영향을 미치는 것으로 나타났으나, 광고선전비 비율은 유의한 영향을 미치지 않는것으로 나타났다. 디자인 및 브랜드 관리 역량은 범주간 다른 유의수준을 보이고있다. 결론적으로 무형자산가치 창출을 위해서 기업의 지식재산 투자와 더불어 지식재산 관리 역량 개선을 위한 전략적 정책이 절실히 요구된다.

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지상작전수립을 위한 Fuzzy-AHP 기반의 의사결정 모델 연구 (A Fuzzy AHP based Decision making Model for ground operations)

  • 이영균;김기앙;나홍범;박진우
    • 한국시뮬레이션학회논문지
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    • 제17권4호
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    • pp.159-165
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    • 2008
  • 육군은 군단급 이하 제대에 육군전술지휘정보체계 ATCIS(Army Tactical Control Information System, 이하 ATCIS)를 구축하여 전장을 가시화하고 반응 시간의 단축을 이루고 있다. 이러한 ATCIS 및 정보 감시장비의 도입으로 전장(Battlefield)의 불확실성과 가변성이 점점 줄어들고 있음에도, 지상작전을 위한 의사결정의 방법은 지휘관 및 주무 참모의 전술적 관점이나 과거 자료 및 경험에 기초한 정성적인 방법이 널리 적용되고 있다. 또한, 방책(Course of Action)을 선정하고 분석하기 위한 워게임(War game)과정에서도 가용 시간 및 능력의 제한 등으로 피 아의 강약점 분석에 의존하고 있는 실정이다. 이에 새로운 장비도입에 따른 유 무형 전력의 균형적인 발전의 측면에서 보다 과학적이고 정량적인 의사결정방법의 필요성이 제기되고 있으며, 야전부대에서 보다 빠르고 쉽게 적용할 수 있는 방법이 요구되고 있다.본 연구에서는 지상작전을 위한 의사결정과정인 부대지휘절차간 전장정보분석(Intelligence Preparation of the Battlefield; IPB)을 위한 지휘관 및 참모들의 상황평가에서 전장의 불확실성으로 인해 발생하는 모호한 평가 및 분석을 정량적으로 반영하고 보다 실증적인 의사결정을 위해 Fuzzy AHP 기법을 적용한 지상작전 의사결정방법을 제안하고자 한다.

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B2B 거래기업 특성이 관계성과에 미치는 영향 : 기술환경 불확실성의 조절 효과 중심으로 (The Effect of B2B Transaction Characteristics on Relationship Performance : The moderating Role of Technical Environment Uncertainty)

  • 손미경;이형탁
    • 유통과학연구
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    • 제17권4호
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    • pp.59-68
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    • 2019
  • Purpose - The purpose of this study is to examine the differential mediating effects of three dimensions of buyer trust in the influence of supplier characteristics on the relationship performance. In this study, transaction characteristics were classified into competences and assets. The corporate reputation is considered as intangible assets, the customer-linking capability is considered among the competencies and transaction specific asset is selected from tangible assets. This study is also to examine the moderating effect of technical environment uncertainty in the effects of integrity and benevolence on the intention to continue trading. This study aims to provide a guide on which dimension suppliers should manage and how to improve their trust in order to maintain business with companies in technical environment uncertainty. Research design, data, and methodology - The data for the empirical analysis of this study were obtained by interviewing the 274 purchasing managers of Daegu - Gyeongbuk small and medium enterprises. The items used in this survey were partially modified to fit the characteristics of the B2B industry. The reliability and validity of the variables were analyzed using SPSS 18.0 and AMOS 18.0 programs and hypotheses were verified through the structural equation modeling. Results - In this study, reliability was examined by Cronbach 'α test. Composite Reliability and Average Mean Variance extracted value exceeded the baseline values. As a result of hypotheses testing, the hypothesis that the transaction specific asset will improve the benevolence and that benevolence will improve the intention to continue the transaction were rejected and all the other 9 hypotheses were adopted include 2 moderating hypothesis. Conclusions - This study shows which dimension of trust suppliers should appeal to the buyer according to the uncertainty of the technology environment in order to maintain the transaction with the buyer. competence and integrity are important when technology environment uncertainty is low, and competence and benevolence are important when technical environment uncertainty is high. In order to improve competence, corporate reputation and transaction-specific asset are important. To improve integrity, corporate reputation and customer-linking capability are important. In order to improve benevolence, customer-linking capability is important. And various implications were discussed.

조직구성원의 개인-환경적합성과 정보시스템 수용요인이 성과에 미치는 영향에 관한 연구: 사회자본의 매개역할 (A Study on the Impact of Employee's Person-Environment Fit and Information Systems Acceptance Factors on Performance: The Mediating Role of Social Capital)

  • 허명숙;천면중
    • Asia pacific journal of information systems
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    • 제19권2호
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    • pp.1-42
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    • 2009
  • In a knowledge-based society, a firm's intellectual capital represents the wealth of ideas and ability to innovate, which are indispensable elements for the future growth. Therefore, the intellectual capital is evidently recognized as the most valuable asset in the organization. Considered as intangible asset, intellectual capital is the basis based on which firms can foster their sustainable competitive advantage. One of the essential components of the intellectual capital is a social capital, indicating the firm's individual members' ability to build a firm's social networks. As such, social capital is a powerful concept necessary for understanding the emergence, growth, and functioning of network linkages. The more social capital a firm is equipped with, the more successfully it can establish new social networks. By providing a shared context for social interactions, social capital facilitates the creation of new linkages in the organizational setting. This concept of "person-environment fit" has long been prevalent in the management literature. The fit is grounded in the interaction theory of behavior. The interaction perspective has a fairly long theoretical tradition, beginning with proposition that behavior is a function of the person and environment. This view asserts that neither personal characteristics nor the situation alone adequately explains the variance in behavioral and attitudinal variables. Instead, the interaction of personal and situational variables accounts for the greatest variance. Accordingly, the person-environment fit is defined as the degree of congruence or match between personal and situational variables in producing significant selected outcomes. In addition, information systems acceptance factors enable organizations to build large electronic communities with huge knowledge resources. For example, the Intranet helps to build knowledge-based communities, which in turn increases employee communication and collaboration. It is vital since through active communication and collaborative efforts can employees build common basis for shared understandings that evolve into stronger relationships embedded with trust. To this aim, the electronic communication network allows the formation of social network to be more viable to rapid mobilization and assimilation of knowledge assets in the organizations. The purpose of this study is to investigate: (1) the impact of person-environment fit(person-job fit, person-person fit, person-group fit, person-organization fit) on social capital(network ties, trust, norm, shared language); (2) the impact of information systems acceptance factors(availability, perceived usefulness, perceived ease of use) on social capital; (3) the impact of social capital on personal performance(work performance, work satisfaction); and (4) the mediating role of social capital between person-environment fit and personal performance. In general, social capital is defined as the aggregated actual or collective potential resources which lead to the possession of a durable network. The concept of social capital was originally developed by sociologists for their analysis in social context. Recently, it has become an increasingly popular jargon used in the management literature in describing organizational phenomena outside the realm of transaction costs. Since both environmental factors and information systems acceptance factors affect the network of employee's relationships, this study proposes that these two factors have significant influence on the social capital of employees. The person-environment fit basically refers to the alignment between characteristics of people and their environments, thereby resulting in positive outcomes for both individuals and organizations. In addition, the information systems acceptance factors have rather direct influences on the social network of employees. Based on such theoretical framework, namely person-environment fit and social capital theory, we develop our research model and hypotheses. The results of data analysis, based on 458 employee cases are as follow: Firstly, both person-environment fit(person-job fit, person-person fit, person-group fit, person-organization fit) and information systems acceptance factors(availability perceived usefulness, perceived ease of use) significantly influence social capital(network ties, norm, shared language). In addition, person-environment fit is a stronger factor influencing social capital than information systems acceptance factors. Secondly, social capital is a significant factor in both work satisfaction and work performance. Finally, social capital partly plays a mediating role between person-environment fit and personal performance. Our findings suggest that it is vital for firms to understand the importance of environmental factors affecting social capital of employees and accordingly identify the importance of information systems acceptance factors in building formal and informal relationships of employees. Firms also need to reflect their recognition of the importance of social capital's mediating role in boosting personal performance. Some limitations arisen in the course of the research and suggestions for future research directions are also discussed.