• Journal of the Korea Safety Management & Science
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• v.3 no.2
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• pp.33-49
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• 2001

This article is concerned with various aspects of establishing the global standard for occupational safety and health management system (OHSMS). The notion, main features, and brief history of the OHSMS are presented. The OHSAS 18000, its assets and liabilities, are reviewed as a prototype of the global standard. It is also addressed the possibility of combining ISO 9000(quality management system), 14000(environmental management system) and the OHSMS into the integrated management system (IMS) as a whole. The concepts of internal and external customers are presented to explain why the environment, safety and health should be incorporated into the notion of total quality 'Participation of the members' and 'standardization of the 4Ms (Man, Machine, Materials and Method)'are emphasized as the major enablers of the IMS. Finally, the industrial, academic and governmental roles are discussed for developing the IMS and setting it down into the Korean industries.

• Journal of KIISE:Software and Applications
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• v.33 no.6
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• pp.525-538
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• 2006

Component-Based Software Engineering (CBSE) is widely accepted as new paradigms for building applications with reusable assets. Mismatch problems occur while integrating the assets and make a burden in CBSE. Therefore, a larger-grained reuse unit than a component such as a framework is required, and it consists of relevant components, connectors and domain-specific architecture. The benefits of frameworks over components are commonly known, however, the key elements and internal structure of framework has not been clearly defined. We believe most of the framework models proposed in recent works remain at conceptual level. In this paper, we propose a practical-level framework reference model, and define key elements of frameworks. The research goal is to precisely identify concrete elements of a framework, inter-connection of components within a framework, extended notion of connectors, and tailored meaning of architecture In a framework. Hence, the proposed framework can be practically implemented in common object-oriented languages and with middleware such as lava, J2EE, CORBA Component Model (CCM) and NET.

• (The) Research of the performance art and culture
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• no.43
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• pp.405-440
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• 2021

The members of the holding group 'YangjuByeolsandae-nori' (National Important Intangible Cultural Heritage) were divided into two groups in 2010. This means that the internal groupwhich has been going on since the previous period exploded. The subject of the researchis to deal with thedisruption. The first purpose of the research is to record the cause·deployment·ending of the 'YangjuByeolsandaeTalnori'. The second purpose of the research is to reviewthe appropriateness of the administrative measures taken by the Cultural Heritage Administrationin intervention. The thirdpurpose of the research the Cultural Heritage Administration's contribution to the establishment of principles to cope with group disruption. The fourth purpose of the researchis to serve as a reference to the resolution of the disruption of other preservation groups. The result of the research suggests that the administration should recognize that the conflict of the ownership over the group must be resolved in order to boost the overall success of the project, and must establish and respond to the principles. The content is a reconstruction of the explanation. To deal with divisions is also considered to be a field of study. The research which deals directly with the main researcher's problems is put forward in hopes of contributing to the study and contributing to society.

• Journal of Korea Technology Innovation Society
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• v.12 no.2
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• pp.360-387
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• 2009

In this paper, we analyse empirically the effects of internal financing on investment of innovative small and medium sized enterprises listed on Kosdaq Market of Korea Exchange. The main results of this study can be summarized as follows. Free cash flows by proxy variables of internal financing have the significant effects on R&D investment as well as fixed asset investment. Internal financing has much more effects on R&D investment of general enterprises listed on Kosdaq Market than that of venture enterprises listed on Kosdaq Market, and on R&D investment of innovative enterprises than that of non-innovative enterprises. Internal financing has more effects on asset-counted R&D investment than cost-counted R&D investment. Asset-counted R&D investment is counted in intangible assets on Balance Sheet, and cost-counted R&D investment is counted in cost on Income Statement. Internal financing has more effects on R&D investment of financial constrained enterprises than that of financial unconstrained enterprises. Financial constraints is measured by credit ratings. Faulkender and Smith (2007) emphasize that low credit ratings enterprises are more likely to face financial constraints, and they rely largely on internal financing.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.40 no.1
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• pp.50-56
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• 2017

The IRR (internal rate of return) is often used by investors for the evaluation of engineering projects. Unfortunately, it is widely known that it has serial flaws. Also, External rate of returns (ERRs) such as ARR (Average Rate of Return) or MIRR (MIRR, Modified Internal Rate of Return) do not differentiate between the real investment and the expenditure. The PRR (Productive rate of return) is faithful to the conception of the return on investment. The PRR uses the effective investment instead of the initial investment. In this paper, we examined two cases of the engineering project. the one is a traditional engineering project with financing activity, another is the project with R&D. Although the IRR has only one value, it overestimates or underestimate profitabilities of Engineering Projects. The ARR and the MARR assume that a returned cash reinvest other projects or assets instead of the project currently executing. Thus they are only one value of a project's profitability, unlike the IRR. But the ARR does not classify into the effective investment and non-investment expenditure. It only accepts an initial expenditure as for an investment. The MIRR also fails to classify into the investment and the expenditure. It has an error of making a loss down as the investment. The IRR works as efficiently as a NPW (Net Present Worth). It clearly expresses a rate of return in respect of an investment in an engineering project with a loan. And it shows its ability in an engineering project with a R&D investment.

• Journal of Venture Innovation
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• v.2 no.1
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• pp.131-151
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• 2019

This paper is conducted to find out if the previous corporate internal reservation has a significant effect on current investment and dividend payments by using the dummy variables of each classified industry. The results of the research show that previous corporate internal reservation had a significant effect on current material investments in following fields - manufacturing industries, technical services, wholesale and retail industries, information services, construction and transportation industries - over two years. Especially, investments in tangible assets were more effective than those in development expenses. In human resource investment, previous corporate internal reservation had a significant effect on current human investments in fields of manufacturing, technical services, information services and transportation industries. Among them, investments in education training expense and welfare benefit expense were more effective than those in wages. In the dividend section, previous corporate internal reservation had a significant effect on current dividends in the fields of manufacturing, wholesale and retail, information services, transportation industries, and in other businesses. Among them, Expenditure on dividend amounts was found to be more effective than that on dividend ratio. This paper contributed to the field in a way of empirically demonstrating the effects of previous corporate internal reservation on current investments and dividends by using the method of industrial classification. On the other hand, it also has a limitation since collecting precise taxation data was practically difficult. Therefore, a further developed study is required to find out the standard which shows exactly how much the measured results of the regression analysis reflect the effects of the government policies. Moreover, it is considered necessary for the government to devise policies on vagueness and uncertainties in the domestic and overseas economic and business environments so that companies can conduct investment with confidence.

• International Journal of Quality Innovation
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• v.8 no.1
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• pp.40-75
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• 2007

In the early industrial age which with high intensity of machine and labor, using financial measurement index was good enough to tie in company's mechanization and philosophy of management and been in efficiency. But being comply with "New Economic age," a new economic environment is full of knowledge and information, the enterprise competition had changed from tangible assets, plants to intangible innovation ability of knowledge. As recognizing the new tendency by enterprise, they value gradually the growth and influence from learning. Practice of organization learning not only needs firm structure and be in coordination with both hardware and software, but also needs an affect measurement model to offer enterprise to estimate learning performance. It's a good instrument of financial performance measure mold in the past years, But it's for measuring the past, couldn't formulate enterprise trend to future, hard to estimate investment for future, such as development of products, organization learning, knowledge management etc, as which intangible assets and knowledge ability just the key factors of being win around competition environment in the future. In 1992, Kaplan and Norton brought up Balance Scorecard (BSC) on Harvard Business Review, as an instrument helping enterprise to measure performance, which is being considered to be a most influence management instrument. It added non-financial index such as customer, internal process and learning growth besides traditional financial index, as offering enterprise an index to measure and manage intangible assets and intellectual property. As being aware of organization learning is hard to be ignored in the new economic age, this research is based on learning and growth of BSC, and citing one national material company try to let the most difficult measurement performance of organization learning, to be estimate through BSC, analyze of factor and individual case, to discuss the company how to make the related strategy and vision of organization learning to develop learning and growth of the structure of BSC, subject the matter of out put factors to be discussed, and measure the outcomes as a result of research. The research affect offers (1) the base implement procedure of carrying out BSC; (2) the reference of formulating measurement index while enterprise using BSC to estimate performance of organization learning; (3) the possibility bottleneck maybe forcing while carrying out BSC, to be an improvement or preventive for enterprise.

• Journal of the Korean Institute of Landscape Architecture
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• v.37 no.6
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• pp.48-56
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• 2010

Since ancient times, Korea has been called a land of beauty. Scenic sites under the Cultural Properties Protection Act include picturesque places that are famous for their natural scenic beauty as well as their historical and cultural value. Scenic sites are managed as natural assets to promote their preservation and use. However, the management of scenic sites can produce adverse effects on regional development and ownership rights. Moreover, the purpose of their designation as cultural assets is not fully understood because scenic sites are managed by focusing on restraint on users' act the same as was applied to historic sites. Therefore, the purpose of this study is to protect inhabitants' rights of ownership by arranging the boundaries of designated areas and by providing standard permission for condition changes in the Buryeongsa Valley, which was designated as a Scenic Site in 1979. The results of this study can be summarized as follows: First, arranging the boundaries of the designated area includes the arrangement of the edge lines standardized on the visual range of the mountain ridge, preventing the loss of landscape beauty in the designated district; the internal clearing district focuses on the existing settlement. Gearing the designated areas after the arrangement of the boundaries results in $11,928,932m^2$, 38.6% compared to the existing designated areas. Second, it establishes a 500m buffer zone inside the radius of the boundary of the cultural asset as a standard for condition changes that seriously affect landscape preservation. Third, the standards for permission on building 'height regulations' are divided into flat and gable, according to the roof shape. The adopted standard is 8m high for 2 story flat roofs, and 12m high for 2 story gable roofs.

• Asia pacific journal of information systems
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• v.5 no.2
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• pp.79-100
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• 1995

Internal Control(IC) comprises the plan of organization and all of the coordinating methods and measures adopted in a business to safeguard its assets, check the accuracy and reliability of its accounting data, promote operational efficiency and encourage adherence to the prescribed managerial policies. If an organization's IC is not adequate, Accounting Information System (AIS) will be vulnerable to accomplish the organizations successes. Therefore, an effective and efficient IC is essential to its successes. The purpose of this study is to analyze the impact of EDP IC on the perceived usefulness of AIS. Do the general controls indirectively affect to the usefulness of AIS through th application controls? To solve these problems, a research model and a set of hypotheses were established and empirically tested. 60 financial institutions (banks, insurance companies, security companies) agreed to participate in the study. Data were gathered through structured interviews with 60 information systems managers and 537 users of accounting information of each company. Survey forms were designed and collected from financial institutions in Seoul. Information systems' managers of financial institutions responded to questionnaire(1) which consists of a series of 70 questions related to practice and perceived importance. Questionnaire (2) was received from 537 users, who responded to series of 17 questions related to the perceived usefulness. The results of analysis are summarized below. Effects of general controls are more direct on AIS's usefulness than those of application controls. Whereas, indirect effects of application controls are geater than those of general controls. Therefore, the greater the effects of application controls on general controls, the higher the perceived usefulness of AIS. In conclusion, this study supports that the perceived usefulness of AIS is affected by IC which are composed of general controls and application controls. The results of this study has significant implication to financial institution as computer fraud potential increases. Because of global competitions, financial institutions should restructure to IC and AIS in order to take advantage of the technological progress in Information System.

• Proceedings of the Korean Institute of Information and Commucation Sciences Conference
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• 2013.05a
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• pp.684-689
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• 2013

The reality is that many security and administrative issues with the expansion of the IT assets in accordance with the abrupt change in the business environment, most companies today are struggling. Information within an organization is a party through external hackers and viruses that are increasingly intelligent risk, and the risk of internal data spills occur through an unauthorized party and internal information in accordance with the co-operation of the outsourcing company and the employee wants to see a sense of security and due to the frequent project asset outflows the risk is increasing gradually. In this paper, in preparation for such a growing security risk management and the increasing of problems, proposes the Total Management Model by using Microsoft's Directory Service & HR Solution that is an integrated management model that can take low-cost, high-efficiency.