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The Effects of Audit Quality on Audit Performance (감사품질이 감사성과에 미치는 요인에 관한 연구)

  • Choi, Gwangyun;Park, JongWoo
    • Journal of Korean Society for Quality Management
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    • v.46 no.1
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    • pp.113-134
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    • 2018
  • Purpose: The purpose of this study was to clarify the causal relationship and correlation between audit quality and audit performance and to analyze theoretical discussions and actual facts in order to improve audit performance on public enterprise audit and to identify what factors contribute to management and to seek ways to secure business performance. Methods: In this study, theoretical consideration was conducted that concerned the definition of audit, the concept of internal audit, the audit quality and the audit performance after having considered advanced researches, related regulations, and literatures. Through the foundation of such theoretical consideration, the components of the audit quality were deducted and each component's impact on the audit performance was empirically proven. The collected data through the survey were analyzed using multi-regression analysis. The measurement tools used for this study were divided into three dimensions such as internal quality, interaction quality and environmental quality. Result: First remark, out of the various components of the audit quality, independence, professionalism, and empathy appear to positively impact the audit degree of satisfaction. However, the measure of sufficiency is shown to bear no correlation to the audit degree of satisfaction. Second, out of the various components of the audit quality, professionalism, sufficiency, and empathy appear to positively impact the audit degree of applicability. However, the measure of independence is shown to bear no correlation to the audit degree of applicability. Third, audit quality appears to positively impact the audit degree of satisfaction and applicability, and also the performance of management. Concusion: It appears that the audit quality positively impacts the audit degree of satisfaction, applicability and management performance indicated by the audit performance.

A Comparative Study on Fashion Design Education in Europe and Korea -Focus on the Educational Cases in the UK, France, Italy and Korea- (유럽과 한국의 패션디자인 교육에 관한 비교연구 -영국, 프랑스, 이태리, 한국의 교육사례를 중심으로-)

  • Choi, Kyung-Hee
    • Journal of the Korean Society of Clothing and Textiles
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    • v.35 no.10
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    • pp.1199-1214
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    • 2011
  • This study suggests the direction of fashion design education suitable for Korea by comparing the fashion design educational systems and the curricula of the main fashion institutions in Europe and those of some universities in Korea. For this, 6 fashion schools in UK, France and Italy and 12 four-year-course universities in Korea were sellected. At first, the educational systems of the nations above and the information about the selected institutions were examined through literature reviews. Then, case studies were performed about the curricula and the other characteristics of the selected fashion design courses by each website or leaflet as well as additional interviews with their course directors or graduates. The results of this study are as follow: First, Korean fashion design education system needs to be specialized and subdivided with a curriculum centered on fashion design. Second, a foundation course needs to be developed to raise a broad and creative approach for design as well as to discover each student's aptitude. Third, the curricula about design process and research methodology need to raise a problem-solving individual of ability. Fourth, a project-based fashion design education is required by a specialized education as well as multi-disciplinary programs. Fifth, an industry- related and market-based fashion design education is asked through internships, professional teaching staff, industry-sponsored projects, seminars and professional design critics. Sixth, English and technology needs to be added to the curricula to develop global professionals. Finally, a cultural fashion design education based on Korean identity is required to develop the Korean fashion industry into a higher value-added business.

A Study on Management Strategies for Service-Learning Program in Engineering (공학에서 봉사학습 프로그램 운영 전략 모색)

  • Kim, Kyeoung-Sun;Jeong, Yu-Ji
    • Journal of Engineering Education Research
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    • v.12 no.2
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    • pp.14-23
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    • 2009
  • Most of the volunteering and community service had no direct link with classroom learning. Service-learning educational methodology that directly and intentionally integrates the classroom learning with service to the community. Research has found that this combination can improve the academic learning of the course material, give participants a deeper understanding of the social issues they address and provide valuable community services. And, service-learning has been offend environment to meet many of the KEC 2005 criteria that many be difficult to integrate into traditional engineering course. In studying, recognizing why service learning is a new attempt what is different form other learning experiences, we would like to search management strategies for service learning course and program development.

Assessment on Consolidation Material Function and Initial Stress for Soft Ground by Hydraulic Fill the at Southern Coast of Korea (남해안 준설매립 연약지반에 대한 압밀 물질함수 및 초기응력 산정)

  • Jeon, Je Sung;Koo, Ja Kap
    • Journal of the Korea institute for structural maintenance and inspection
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    • v.15 no.4
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    • pp.136-145
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    • 2011
  • For a massive project related to building national industrial complexes on a soft ground applied to PVD after dredging and hydraulic fill, laboratory tests were carried out using undisturbed sample taken from various depth. Piezocone penetration and dissipation tests were carried out to assess horizontal coefficient of consolidation and initial stress in field. The ground consists of upper dredged fill and lower original clay layer having both similar marine clays. It should be, however, considered as multi-layered soft ground having different initial void ratio, initial water content, initial effective stress, and permeability and compressibility with directions. To assess initial stress of those soft layers in which have different stress history related to consolidation, CPTu test results, especially excess pore water pressure, were analyzed. It allows to find out distribution of excess pore water pressure and initial stress inner original clay layer.

Improvement of Construction Management for Building Remodeling Projects (건축물 리모델링 프로젝트 사례적용에 의한 시공관리 개선방안)

  • Yeo Un-Yong;Yoon You-Sang;Suh Sang-Wook;Lim Byung-Wook
    • Korean Journal of Construction Engineering and Management
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    • v.5 no.4 s.20
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    • pp.122-129
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    • 2004
  • The purpose of this study is to propose a way that improves the construction management for remodeling of building. The study attempts to deal with the case study for application and suggests some positive and negative lessons. The main contents and results of the study are as follows. (1) Through the repetitive joint meetings among the various participants, decision making for the remodeling process can be speeded up. (2) Clear work order and communication for work scope can be accomplished by using perspective drawing in design phase. (3) Reliable construction planning and scheduling for remodeling of building can be proposed through case study. (4) By a sound survey, conflict elements can be resolved in advance. Also reasonable procurement plan of equipments and multi-skilled labor can be important factors to keep a construction schedule in time. (5) Through the comparison a case project with other sites having a similar work scope, improvement effect in a time and cost aspect was analyzed quantitatively. The study also recommends that, as a future research, the remodeling process model be developed for more general applications in remodeling of building.

Realtime Facial Expression Control of 3D Avatar by Isomap of Motion Data (모션 데이터에 Isomap을 사용한 3차원 아바타의 실시간 표정 제어)

  • Kim, Sung-Ho
    • The Journal of the Korea Contents Association
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    • v.7 no.3
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    • pp.9-16
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    • 2007
  • This paper describe methodology that is distributed on 2-dimensional plane to much high-dimensional facial motion datas using Isomap algorithm, and user interface techniques to control facial expressions by selecting expressions while user navigates this space in real-time. Isomap algorithm is processed of three steps as follow; first define an adjacency expression of each expression data, and second, calculate manifold distance between each expressions and composing expression spaces. These facial spaces are created by calculating of the shortest distance(manifold distance) between two random expressions. We have taken a Floyd algorithm for it. Third, materialize multi-dimensional expression spaces using Multidimensional Scaling, and project two dimensions plane. The smallest adjacency distance to define adjacency expressions uses Pearson Correlation Coefficient. Users can control facial expressions of 3-dimensional avatar by using user interface while they navigates two dimension spaces by real-time.

Thermo-oxidation behaviour of organic matrix composite materials at high temperatures

  • Cinquin, Jacques;Colin, Xavier;Fayolle, Bruno;Mille, Marion;Terekhina, Svetlana;Chocinski-Arnault, Laurence;Gigliotti, Marco;Grandidier, Jean-Claude;Lafarie-Frenot, Marie-Christine;Minervino, Matteo;Cluzel, Christophe;Daghia, Federica;Ladeveze, Pierre;Zhang, Fangzouh
    • Advances in aircraft and spacecraft science
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    • v.3 no.2
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    • pp.171-195
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    • 2016
  • The present paper is a review of the main activities carried out within the context of the COMPTINN' program, a joint research project founded by a FUI program (Fonds $Unifi{\acute{e}}s$ $Interminist{\acute{e}}riels$) in which four research teams focused on the thermo-oxidation behaviour of HTS-TACTIX carbon-epoxy composite at 'high' temperatures ($120^{\circ}C-180^{\circ}C$). The scientific aim of the COMPTINN' program was to better identify, with a multi-scale approach, the link between the physico-chemical mechanisms involved in thermo-oxidation phenomena, and to provide theoretical and numerical tools for predicting the mechanical behaviour of aged composite materials including damage onset and development.

A Decade of the National Institute for Materials Science as an Independent Administrative Institution

  • Kishi, Teruo;Takemura, Masahiro
    • STI Policy Review
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    • v.3 no.2
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    • pp.152-171
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    • 2012
  • In April 2001, many Japanese national institutes were reorganized as Independent Administrative Institutions (IAI) based on the General Act for Independent Administrative Institutions and the act for each institution. Under the Ministry of Education, Culture, Sports, Science and Technology (MEXT), the National Institute for Materials Science (NIMS) was established by the merger of the National Research Institute for Metals (NRIM) and the National Institute for Research in Inorganic Materials (NIRIM). One of the biggest changes was the expansion of autonomous administration. The nanotechnology and material R&D field was prioritized in the 2nd (2001-2005) and the 3rd (2006-2010) Science and Technology Basic Plans; subsequently, NIMS was assigned to take the initiative in nanotechnology as well as materials science. NIMS has proactively expanded research fields through the introduction of researchers from polymers, electronics, and biotechnology as well as member institutes of the World Materials Research Institute Forum (WMRIF). Globalization has been promoted through programs that include the International Center for Young Scientists (ICYS) and the International Center for Materials Nanoarchitectonics (MANA). The 4th Science and Technology Basic Plan (2011-2015) emphasizes outcomes-recovery and rebirth from the disaster, green innovation, and life innovation. The Midterm Plan for NIMS also follows it. R&D collaboration by multi-partners (that include industry, university, and GRI) should be strategically promoted where GRI are especially required to play a hub function for innovative R&D and open innovation. NIMS highlights are Tsukuba Innovation Arena (TIA) and the Nanotechnology Platform Project. On January 20, 2012, a new organization was decided on by the Japanese Government where several IAI from different science and technology areas will be merged to realize more effective R&D as well as administrative cost reductions. NIMS is also supposed to be merged with 4 other R&D IAI under MEXT by the end of 2013.

Climate Change Scenario Generation and Uncertainty Assessment: Multiple variables and potential hydrological impacts

  • Kwon, Hyun-Han;Park, Rae-Gun;Choi, Byung-Kyu;Park, Se-Hoon
    • Proceedings of the Korea Water Resources Association Conference
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    • 2010.05a
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    • pp.268-272
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    • 2010
  • The research presented here represents a collaborative effort with the SFWMD on developing scenarios for future climate for the SFWMD area. The project focuses on developing methodology for simulating precipitation representing both natural quasi-oscillatory modes of variability in these climate variables and also the secular trends projected by the IPCC scenarios that are publicly available. This study specifically provides the results for precipitation modeling. The starting point for the modeling was the work of Tebaldi et al that is considered one of the benchmarks for bias correction and model combination in this context. This model was extended in the framework of a Hierarchical Bayesian Model (HBM) to formally and simultaneously consider biases between the models and observations over the historical period and trends in the observations and models out to the end of the 21st century in line with the different ensemble model simulations from the IPCC scenarios. The low frequency variability is modeled using the previously developed Wavelet Autoregressive Model (WARM), with a correction to preserve the variance associated with the full series from the HBM projections. The assumption here is that there is no useful information in the IPCC models as to the change in the low frequency variability of the regional, seasonal precipitation. This assumption is based on a preliminary analysis of these models historical and future output. Thus, preserving the low frequency structure from the historical series into the future emerges as a pragmatic goal. We find that there are significant biases between the observations and the base case scenarios for precipitation. The biases vary across models, and are shrunk using posterior maximum likelihood to allow some models to depart from the central tendency while allowing others to cluster and reduce biases by averaging. The projected changes in the future precipitation are small compared to the bias between model base run and observations and also relative to the inter-annual and decadal variability in the precipitation.

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Application of MARSSIM for Final Status Survey of the Decommissioning Project (해체사업의 최종현황조사를 위한 MARSSIM 적용)

  • Hong, Sang-Bum;Lee, Ki-Won;Park, Jin-Ho;Chung, Un-Soo
    • Journal of Nuclear Fuel Cycle and Waste Technology(JNFCWT)
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    • v.9 no.2
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    • pp.107-111
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    • 2011
  • The release of a site and building from regulatory control is the final stage of the decommissioning process. The MARSSIM (Multi-Agency Radiation Survey and Site Investigation Manual) provides overall framework for conducting data collection for a final status survey to demonstrate compliance with site closure requirements. The KAERI carried out establishing a final status survey by using the guidance provided in the MARSSIM for of a site and building of the Korea Research Reactor. The release criteria for a site and building were set up based on these results of the site specific release levels which were calculated by using RESRAD and RESRAD-Build codes. The survey design for a site and building was classified by using the survey dataset and potential contamination. The number of samples in each survey unit was calculated by through a statistical test using the collected data from a scoping and characterization survey. The results of the final status survey were satisfied the release criteria based on an evaluation of the measured data.