• Title/Summary/Keyword: Small-business

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An Empirical Analysis of the Effect of the Introduction of Korean equivalents of International Financial Reporting Standards (K-IFRSs) (한국채택국제회계기준(K-IFRS) 도입이 건설업체에 미치는 영향에 대한 실증분석)

  • Jang, Sewoong
    • Korean Journal of Construction Engineering and Management
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    • v.15 no.2
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    • pp.104-111
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    • 2014
  • Due to the structure of advanced installment sales of houses which is a construction industrial structure unique to Korea and the Project Financing (PF) project structure that includes construction companies' debt guarantee agreements, the changes in accounting methods resulting from the introduction of K-IFRSs are expected to act in a direction to deteriorate construction businesses' financial statements. Therefore, K-IFRSs are an important issue that can seriously affect the entire domestic construction industry and construction businesses are conceiving strategies to respond to the introduction of K-IFRSs. From this viewpoint, this study was intended to empirically analyze the effect of the introduction of K-IFRSs on construction businesses utilizing financial data applied with the K-IFRSs recently announced. In the analysis, the EDFs were calculated by business using the existing accounting standards GAAP and using K-IFRSs and the results were compared with each other. The results of the analysis indicated that most construction businesses were adversely affected by the introduction of K-IFRSs. It is also considered that businesses with relatively good financial statements under the existing accounting standards GAAP would be affected more by the introduction of K-IFRSs than other businesses. In addition, the introduction of K-IFRSs is expected to have larger effects on large construction businesses that have been providing debt guarantees for PF projects than on small or medium sized construction businesses.

A Design and Implementation for a Reliable Data Storage in a Digital Tachograph (디지털 자동차운행기록계에서 안정적인 데이터 저장을 위한 설계 및 구현)

  • Baek, Sung Hoon;Son, Myunghee
    • KIPS Transactions on Computer and Communication Systems
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    • v.1 no.2
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    • pp.71-78
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    • 2012
  • The digital tachograph is a device that automatically records speed and distance of a vehicle, together with the driver's activity and vehicle status at an accident. It records vehicle speed, break status, acceleration, engine RPM, longitude and latitude of GPS, accumulated distance, and so on. European Commission regulation made digital tachographs mandatory for all trucks from 2005. Republic of Korea made digital tachographs mandatory for all new business vehicles from 2011 and is widening the range of vehicles that must install digital tachographs year by year. This device is used to analyze driver's daily driving information and car accidents. Under a car accident that makes the device reliability unpredictable, it is very important to store driving information with maximum reliability for its original mission. We designed and implemented a practical digital tachograph. This paper presents a storage scheme that consists of a first storage device with small capacity at a high reliability and a second storage device with large capacity at a low cost in order to reliably records data with a hardware at a low cost. The first storage device records data in a SLC NAND flash memory in a log-structured style. We present a reverse partial scan that overcomes the slow scan time of log-structured storages at the boot stage. The scheme reduced the scan time of the first storage device by 1/50. In addition, our design includes a scheme that fast stores data at a moment of accident by 1/20 of data transfer time of a normal method.

The Characteristics of Pt Micro Heater Using Aluminum Oxide as Medium Layer (알루미늄산화막을 매개층으로 이용한 백금 미세발열체의 특성)

  • Chung, Gwiy-Sang;Noh, Sang-Soo;Choi, Young-Kyu;Kim, Jin-Han
    • Journal of Sensor Science and Technology
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    • v.6 no.5
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    • pp.400-406
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    • 1997
  • The electrical and physical characteristics of aluminum oxide and Pt thin films on it, deposited by reactive sputtering and DC magnetron sputtering, respectively, were analyzed with increasing annealing temperature($400{\sim}800^{\circ}C$) by four point probe, SEM and XRD. Under $600^{\circ}C$ of annealing temperature, aluminum oxide had the properties of improving Pt adhesion to $SiO_{2}$ and insulation without chemical reaction to Pt thin films and the resistivity of Pt thin films was improved. But these properties of aluminum oxide and Pt thin films on it were degraded over $700^{\circ}C$ of annealing temperature because aluminum oxide was changed into metal aluminum and then reacted to Pt thin films deposited on it. The thermal characteristics of Pt micro heater were analyzed with Pt-RTD integrated on the same substrate. In the analysis of properties of Pt micro heater, active area was smaller size, Pt micro heater had better thermal characteristics. The temperature of Pt micro heater with active area, $200{\mu}m{\times}200{\mu}m$ was up to $400^{\circ}C$ with 1.5watts of the heating power.

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A Study on the Development of Components for Local Government's Records Management of Social Media Guidelines : Focused on Overseas Policy·Cases (지방자치단체의 소셜미디어 기록관리 지침 마련을 위한 구성요소 도출 연구 국외 정책·사례 중심으로)

  • Lee, Jung-min;Lee, Jung-eun;Shin, Cheong ryong;Oh, Hyo-Jung
    • The Korean Journal of Archival Studies
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    • no.65
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    • pp.111-150
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    • 2020
  • Social media, also known as the 'revolution of communication', has become a major means of communication and service in contemporary society. Unlike existing media, the advantage of being able to deliver interactive information is already beyond the level of use between individuals and government efforts to use it. In fact, local governments in Korea operate one or more social media services for various purposes, which promotes policies of local governments or provides prompt information to local residents. These social media records are based on public business and should be managed as records. However, the legal basis for managing records of social media in the area of public records management is currently small, and each local government does not recognize the need for records management. Social media operate by local governments are not only of different types but also difficult to manage as standardized guidelines. Nevertheless, minimal guidance is needed to manage and preserve social media records. The purpose of this study is to draw out the least common elements in the preparation of guidelines for social media record management. For this purpose, the guidelines and policies established by advanced countries that already systematically manage social media were analyzed and the items and characteristics were derived. In addition, the guidelines were checked for application by comparing actual social media records with social media archives. This study is meaningful in that it proposed components that should be included in the development of guidelines for the management of social media records in local governments through the actual status of social media archive operations.

Investigation and Analysis for the Status of Urban Mining Industry in Korea (국내 도시광산산업 현황 조사·분석)

  • Kim, Lyung-Joo;Shin, Ho-Jung;Kang, Hong-Yoon
    • Resources Recycling
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    • v.25 no.5
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    • pp.3-13
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    • 2016
  • Statistics on the urban mining industry is the essential information to develop the urban mining industry systematically and the prerequisite way to understand its related trends. Status on domestic urban mining industry was thus investigated through the integrated method which uses both the top-down way based on the national statistics utilization and the bottom-up way based on field data gathering. Results indicated that the scale of metal resources produced through domestic urban mine was 19.6 trillion won, which corresponds to approximately 22 percent of metal demand in korea. The number of firms for urban mining was 917, and they are mostly placed in metropolitan area and Gyeongsang province. It was also found that about 58 percent of urban mining firms was in small business level less than 10 employees. Compared to the results in 2009, the number of urban mining companies in 2014 generally increased, and that of rare metal companies grew up significantly. This study is particularly different from the conventional statistics investigation on the point of the actual scale findings of metal resources based on the field data.

Control Networks for Information Systems Development : Organizational and Agency Theory Perspectives (조직 이론과 대리 이론 관점에서 본 정보시스템 개발의 통제 네트워크에 관한 연구)

  • Hong, Sa-Neung
    • Journal of Intelligence and Information Systems
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    • v.18 no.1
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    • pp.71-90
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    • 2012
  • Although it has been studied for a long time in various disciplines, most of control theories remain being developed by analyzing relatively simple tasks. Even recent research on control of information systems development explains only a small part of control phenomena observed in the real world projects. This research focuses on identifying and analyzing the concepts and structures in order to make them useful for understanding and explaining control of information systems development comprehensively This investigation utilizes the complementary relationship between views on control from organizational and economic perspectives. A conceptual framework developed by integrating previous research on control allows us to analyze the development of information systems for control purposes. The results of discussion about control mechanisms and network can be used as guidelines for designing control systems in real projects. Analysis of control networks shows that control of development projects requires quite complex networks intertwining a variety of controllers and controlees. The results of this research are expected to contribute to correcting the unbalanced status of IS research which has emphasized too heavily on planning and implementation, and deepening and widening our understanding about controlling development projects. Practitioners can use the results as guidelines for designing control mechanisms and networks, and get alerted by them about the agency risks inherent in outsourced developments.

A Study on the Utilization of Enterprise Architecture to Attract Reshoring Manufactures into Port Logistics Park (리쇼어링 제조기업의 항만배후단지 유치를 위한 정보기술아키텍쳐 활용에 관한 연구)

  • Lee, Eon-Kyung;Kim, Jumi
    • Journal of Information Technology and Architecture
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    • v.11 no.2
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    • pp.217-223
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    • 2014
  • This paper aims to explain the reasons of manufacturing's reshoring (U-turn) and to suggest the supporting law and policy and the utilization of enterprise architecture (EA) in order to attract reshoring manufacturers into port logistics park. First, this paper found the reasons of reshoring reviewing the previous researches. The reasons are 1) advanced country's manufacturing competitiveness in total production cost compared to the emerging countries such as China, 2) the government policies enhancing the reshoring of their enterprise, and 3) the deterioration of management environment of foreign companies in the emerging countries. Second, this paper reviewed the supporting law and policy of korean government for reshoring manufacurers, and suggested the method to attract them into port logistics park. The current law to support the reshoring manufacturers does not have articles about moving into the port logistics park in order to help global trade from outsourcing countries. Finally, this paper provided the method of utilization of enterprise architecture to help reshoring decision making to get their benefit for the future and collaboration among related government departments with the ministry of maritime affairs and fisheries.

The UPnP Expansion for Internet Home Network Electrical Appliance Control (인터넷 홈 네트워크 가전 제어를 위한 UPnP 확장)

  • Kim Kuk-Se;Park Chan-Mo;Lee Cheol-Seung;Lee Joon
    • Proceedings of the Korean Institute of Information and Commucation Sciences Conference
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    • 2006.05a
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    • pp.417-420
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    • 2006
  • UPnP presents home network middleware for local home electrical appliances basedon internet protocols that is available access and control electrical appliances just in local home network. Itis designed to bring easy-to-use, flexible, standards-based connectivity to ad-hoc or unmanaged networks in the home, a small business, public spaces, or attached to the Internet. In this paper, Internet Gateway expands UPnP IGD(Internet Gateway Device) DCP(Device Control protocol) and UPnP IGP Bridge for Internet Home Network Electrical Appliance Control. UPnP IGD DCP is configurable initiation and sharing of internet connections, advanced connection-management features, management of host configuration service, and supports transparent Internet access by non-UPnP-certified devices. UPnP Bridge search for local home network devices by sending control messages. Control Point of UPnP Bridge search for devices of interest on the network and can control or be controlled all of functions by IGD DCP with control commands. Outside client, approach to UPnP IGD DCP, send control messages UPnP Bridge, and invoke each UPnP device. As a result, Electrical Appliance of Home Network base on UPnP, can control and be controlled via the Internet like ones in the one Home Network without modification of existing UPnP.

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A Proposal of the Prediction Method of Decentralized Power on Climatic Change (기후 변화에 따른 분산 전력 예측 방법 제안)

  • Kim, Jeong-Young;Kim, Bo-Min;Bang, Hyun-Jin;Jang, Min-Seok
    • Proceedings of the Korean Institute of Information and Commucation Sciences Conference
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    • 2010.05a
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    • pp.942-945
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    • 2010
  • The development of decentralized power has appeared as part of an effort to decrease the energy loss and the cost for electric power facilities through installing small renewable energy generation systems including solar and wind power generation. Recently a new era for decentralized power environment in building is coming in order to handle the climatic and environmental change occurred all over the world. Especially solar and wind power generation systems can be easily set up and are also economically feasible, and thus many industrial companies enter into this business. This paper suggests the overall architecture for the decentralized renewable power system and the prediction method of power on climatic change. The ultimate goal is to help manage the overall power efficiently and thus provide the technological basis for achieving zero-energy house.

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A Study on Investigation of LPG Supply System by Bulk Lorry in Korea (벌크로리를 통한 국내 LPG 공급시스템 실태조사에 관한 연구)

  • Lee, Hwa-young;Lee, Min-kyung;Kim, Jeong-hwan;Kil, Seong-hee;Kim, Young-gyu;Kim, Hong-Chul
    • Journal of the Korean Institute of Gas
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    • v.24 no.1
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    • pp.10-16
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    • 2020
  • In the safety control and business of liquefied petroleum gas act, LPG supply using bulk lorry of liquefied petroleum gas dealer is possible only to small storage tanks of less than 3 tons in bulk lorry less 10 tons. The government has announced plans to extend the bulk lorry supply to storage tanks of less than 10 tons, reflecting improved safety management capabilities of liquefied petroleum gas dealer. Therefore, in order to supply LPG to the storage tank stably through the bulk lorry, the technical evaluation of the existing bulk lorry LPG supply system is needed. In this study, we will investigate the status of LPG supply system in Korea through bulk lorry and investigate safe LPG supply method. First, we conducted a survey on the supply of LPG storage tanks through bulk lorry to related companies to collect basic data. Based on the results of the surveys, we will conduct field surveys to provide basic data for stable LPG supply.