Recently, the advanced company has been sparing no efforts in improving necessary core knowledge and technology to achieve outstanding work performance. In this rapidly changing knowledge-based society, the company has confronted the task of creating a high value-added knowledge. The role of R&D workforce that corresponds to the characteristic and role of knowledge worker is getting more significant. As the life cycle of technical knowledge and skill shortens, in every industry, the technical knowledge and skill have become essential elements for successful business. It is difficult to improve competitiveness of the company without enhancing the competency of individual and organization. As the competency development which is a part of human resource management in the company is being spread now, it is required to focus on the research of determining necessary competency and to analyze the competency of a core organization in the research institute. 'H' is the semiconductor manufacturing company which has a affiliated research institute with its own R&D engineers. Based on focus group interview and job analysis data, vision and necessary competency were confirmed. And to confirm whether the required competency by job is different or not, analysis was performed by dividing members into workers who are in charge of circuit design and design before process development and who are in the process actualization and process development. Also, this research included members' importance awareness of the determined competency. The interview and job analysis were integrated and analyzed after arranging by groups and contents and the analyzed results were resorted after comparative analysis with a competency dictionary of Spencer & Spencer and competency models which are developed from the advanced research. Derived main competencies are: challenge, responsibility, and prediction/responsiveness, planning a new business, achievement -oriented, training, cooperation, self-development, analytic thinking, scheduling, motivation, communication, commercialization of technology, information gathering, professionalism on the job, and professionalism outside of work. The highly required competency for both jobs was 'Professionalism'. 'Attitude', 'Performance Management', 'Teamwork' for workers in charge of circuit design and 'Challenge', 'Training', 'Professionalism on the job' and 'Communication' were recognized to be required competency for those who are in charge of process actualization and process development. With above results, this research has determined the necessary competency that the 'H' company's affiliated research institute needs and found the difference of required competency by job. Also, it has suggested more enthusiastic education methods or various kinds of education by confirming the importance awareness of competency and individual's level of awareness about the competency.
Purpose - This study provides evidence of the impact of the mandatory adoption of Korean equivalents to International Financial Reporting Standards (K-IFRS) on accounting quality. K-IFRS uses fair value as a basis of measurement and is characterized by principle-based standards. These characteristics can lead to a decrease in conservatism. Therefore, this study aims to examine whether or not there is a change in the level of conservatism before and after the enforcement of K-IFRS (2007~2014). By comparing 2007 through 2008 and 2013 through 2014 (excluding 2009 to 2012), we test "the temporary adjustment phenomenon" and document an overall decline in the degree of conservatism after the adoption of K-IFRS. Research design, data, and methodology - Our sample is comprised of data of all listed Korea Composite Stock Price Index (KOSPI) manufacturing distribution companies in Korea from 2007 to 2014, which yields the pooled sample of 4,412 (panel A) and 1,915 (panel B) firm-year observations for hypotheses 1 and 2. In line with recent literature, we adopt the Givoly and Hayn (2000) model, which recomputes the non-operating accruals, excluding two components that are most likely to capture the effect of restructuring activities: special items and gains or losses from discontinued operations. In addition, we also use these variables: SIZE, LEV, INV_CYCLE, ROA, OWN, and FOR. Results - Our sample period spans 2007 to 2014. This offers evidence on the effect of the mandatory adoption of IFRS on conservatism. Our findings can be summarized as follows. First, in panel A, for mandatory K-IFRS adoption (2011), we do not find any significant evidence of conservatism. We can guess that the "temporary adjustment phenomenon" is the reason that we do not find significant evidence of conservatism. Second, we investigate panel B from 2009 to 2012. We document an overall decline in the degree of conservatism after the adoption of K-IFRS. We can assume that these results are due to "the temporary adjustment phenomenon." Conclusions - This study finds that conservatism significantly decreased after IFRS adoption. In particular, this study makes the initial effort to elucidate "the temporary adjustment phenomenon" to analyze the effect of K-IFRS on conservative accounting. We argue that K-IFRS are conceptually conservative but that inappropriate application of the conservatism principles is likely to prevent financial reporting from reaching the level of conservatism targeted by the IASB. Overall, this paper contributes to the literature on IFRS and can be useful to capital market supervisors who are monitoring the trends of the firms implementing K-IFRS. Additionally, our results inform stakeholders of the potentially negative effect of the greater flexibility permitted by IFRS and/or lack of appropriate enforcement on key dimensions of accounting quality. This has important implications for Korean regulators and standard setters as they review the cost and benefits of IFRS. Our study also sheds light on the importance of the institutional environment in achieving the targeted objectives for improving financial reporting quality.
Journal of the Korea Academia-Industrial cooperation Society
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v.18
no.3
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pp.122-126
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2017
The aim of this study was to develop a device for solving the heating problem of living space using heated air, utilizing a simple air heater type collector for solar energy. At the present time, this study assessed the possibility of a development system through theoretical calculations for the amount of available energy according to the size change of the air-heated solar energy collector. To produce and supply hot water using the heat energy of the sun, hot water at $100^{\circ}C$ or less was produced using a flat or vacuum tube type collector. The purpose of this study was to research the air heating type solar collector that utilizes heating energy with heating air above $75^{\circ}C$, by designing and manufacturing an air piping type solar collector that is a simpler type than a conventional solar collector system. The analysis results were obtained for the generated air temperature ($^{\circ}C$) and the production of air (kg/h) to determine the performance of air heating by an air-heated solar collector according to the heat transfer characteristics in the collector of the model when a specified amount of heat flux was dropped into a solar collector of a certain size using PHOENICS, which is a heat flow analysis program applying the Finite Volume Method. From the analysis result, the temperature of the air obtained was approximately $40.5^{\circ}C$, which could be heated using an air heating tube with an inner diameter of 0.1m made of aluminum in a collector with a size of $1.2m{\times}1.1m{\times}0.19m$. The production of air was approximately 161 m3/h. This device can be applied to maintain a suitable environment for human activity using the heat energy of the sun.
One of the most critical causes in determining the clinical outcomes of dental prostheses is the validity of models. However, studies that evaluated validity of digital models are few. The objectives of this study were to evaluate validity of edentulous digital models for full denture fabrication. Twenty stone models (edentulous model) were manufactured and scanned by dental blue light emitting diode scanner. Twenty digital models were manufactured. Six linear distances (inter-canine distance, inter-molar distance, two dental arch lengths (right, left), two diagonal of dental arch lengths (right, left) were measured for validity evaluation. The measurements of distances of stone models were used by digital vernier caliper and digital models were used by computer program. The mean${\pm}$deviations values of six distances were calculated. The means were compared by the Mann Whitney U test (${\alpha}=0.05$). All statistical analysis were performed using IBM SPSS Statistics ver. 20.0. Although digital models were smaller than stone models in six distances, there were no significant differences (p>0.05) and non exceeded the clinical acceptable range. The edentulous digital models for full denture fabrication can be considered clinically acceptable.
Journal of the Korea Academia-Industrial cooperation Society
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v.18
no.10
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pp.42-47
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2017
In this study,we conducted an injection molding analysis of metal powder materials for the development of flanges, which are necessary adapters for optical communication. The metal powder injection molding process is a technique for producing an injection molded article having a complicated shape by mixing ceramic or stainless powder and binders. It is used to produce products which require complex processing technology or for which the productivity is low. The purpose of this study is to minimize the manufacturing processing of products which are manufactured through existing mechanical processing procedures. For the injection molding analysis, we mixed stainless STS316 metal powder with binders at a ratio of 6 to 4 to make molding materials consisting of granular pellets. Then, three-dimensional modeling and meshing were carried out to obtain the optimal injection molding analysis conditions(molding temperature, melting temperature, injection time, injection temperature, injection pressure, packing time and cooling time). As a result of the analysis, it was discovered that the inlet became available 13.29 seconds after the first injection. Also, as the flowing and packing in the melt through the sprue, runner and gate were stable, it is expected that good molds can be manufactured.
Asia-Pacific Journal of Business Venturing and Entrepreneurship
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v.15
no.3
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pp.59-71
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2020
This study is empirically intended to look into the effects of smart factory technologies on quality and innovation performance in small and medium-sized Enterprises(SMEs). The research results are as follows. Device and application technologies for smart factory had a positive effect on the information quality and system quality, while platform technologies had an insignificant effect on the information quality and system quality, rejecting the effect of platform technologies for smart factory on information quality and system quality. Device technologies for smart factory had also a significant effect on innovative performance, while platform and application technologies had an insignificant effect on innovative performance, rejecting the effect of platform and application technologies for smart factory on innovative performance. The system quality had a significant effect on innovative performance, while the information quality had an insignificant effect on innovative performance. The quality played a partial mediating role in the effect of device technologies for smart factory on innovative performance. These results indicate that small and medium-sized venture firms should implement a high standard of information quality management(IQM) through interconnection as the kernel of a smart factory in the 4th revolutionary era, and that they can improve their corporate performance through the interlocking between components from manufacturing design to execution and analysis and the integrated management of systematic information collected from devices if necessary.
Journal of the Computational Structural Engineering Institute of Korea
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v.30
no.6
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pp.531-539
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2017
This paper deals with the development of bonded joints for fibre reinforced plastic (FRP) hull structures using moulding-in concept. Focus is placed on bonded in-plane connections between two adjacent panels that could form the boundaries of hull structural module. Traditional construction in FRP hull structures requires the construction of a mould, usually from steel or aluminium. In this construction the FRP materials are laid in the mould, and resin is saturated, and then the structural member is cured. This is expensive since it involves the fabrication of metal hull mould for every different hull type, which is sacrificed after the production of the FRP ship. One way of encouraging greater use of FRP in ship construction is to investigate the possible construction of FRP hull structures in a similar manner to metallic ships, that is in terms of blocks or modules. Such a manner of construction would eliminate the need for expensive hull moulds permitting greater flexibility in the construction of FRP ships. The main issue then would be the design and construction of adequate bonded connections between adjacent panels. To fulfill this object, the simplified and automated way of manufacturing joint edge shapes for bonded joints is developed, and their structural assessment is performed in both experimentally and numerically.
Purpose - The ICT market in the EU is lagging behind that of the US; however, algorithm and software development within the EU have grown steadily, and they involve focusing on the creative cultural convergence conceptualized as part of Horizon 2020 and connecting neighboring markets in the EE and the Mediterranean region. It is essential to study the requirements to market the EU's creative ICT development in emerging industrial countries after examining its applicability in these countries. Research design, data, and methodology - This study deals with data pertaining to the EU's creative industry and competitive edge. The global cultural expansion of the EU facilitates a new concept involving not only low-cost IT products to enhance local cultural artifacts through R&D and the construction of efficient infrastructure services, but also information exchange with a realistic commercialization of the technology that can be applied for creative cultural localization. In the European industry, research on algorithms has been applied for the benefit of consumers. We investigated how the process is conducted in the EU. Results - Europe needs to adjust its economic structure to the local culture as part of IT distribution convergence. The convergence has been converted into a production algorithm with IT in the form of low-cost production. This is because there is an attempt to improve the quality of transport infrastructure, workforce availability, and the distribution of the distance to the local industries and consumers, using IT algorithms. Integrated into the manufacturing industry, based on the ICT infrastructure and solutions, smart localized regional clusters are formed with the help of grafting. Europe has own strategy to increase the number of hub-and-spoke cities. Europe is now becoming integrated, with an EPC system for regional cooperation rather than national competition in ICT technology. Europe has also been recognized in this study as changing the step-by-step paradigm for global competitiveness through new creative culture industries. Conclusions - As a result, there are several ways of converging with others through EU R&D intensity; therefore, the EU can be seen as successfully increasing marginal value, which is useful in developing a special industrial cluster or local cultural cities that create converged development by connecting people and objects with IT. In fact, when compared to the US, Europe has a strong culture and the car industries have a tendency to overshadow the IT industries with integration of services in IT distribution. Considering the rapid environmental changes, the convergence of IT services is likely to take place in Europe, similar to the pharmaceutical industry and the automotive industry. This requires a focus on human resources and automated systems management. The trend is to move away from low-wage industries, switched to key personnel centers of the local university-industry. EU emphasizes the creation of IT market demand in Europe involving local cultural convergence for marketing as the second step to strengthen the economic hub-and-spoke areas.
Korean Journal of Construction Engineering and Management
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v.22
no.6
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pp.55-63
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2021
Recently, as the problem of the traditional on-site labor-intensive construction production method has been raised due to changes in construction work labor and site conditions, the OSC method is gradually spreading as an alternative to this. Even in apartment houses, the application of the PC method is expanding centered on the underground parking lot, but the high cost structure is a problem compared to the conventional formwork method. In this study, factors affecting the calculation of construction cost in the economic evaluation, which are the core of determining the construction method for apartment buildings, are derived through domestic and foreign literature review and expert advice, the importance was analyzed through an opinion survey targeting industry experts. The measures to reduce construction cost were mainly derived from the improvement of the design and manufacturing process. It is expected that the factors affecting the construction cost and improvement measures of the PC method derived from this study will serve as a direction for technology development to spread the application of the PC method for apartment houses in the future.
Journal of the Korean Recycled Construction Resources Institute
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v.9
no.4
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pp.478-482
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2021
In this paper, methods for manufacturing shielding concrete by recycling steelmaking slag discarded as industrial waste and measuring the shielding effectiveness of the shielding concrete were studied. By comparing the result of shielding effectiveness measurement of this concrete block with shielding effectiveness measurement of the structure constructed with this concrete, the measurement system for measuring shielding effectiveness of the concrete block was verified. The size of the concrete stru ctu re is 2.9 × 2.9 × 3.4m and the concrete block is 0.3 × 0.3 × 0.2m. The frequ ency band u sed for mesu rement is 600MHz - 2GHz, the types of concrete u sed to measu re the shielding effectiveness are general concrete and concrete containing electric arc furnace oxidizing slag. In the case of the concrete structure, reinforcing rebars are installed at intervals of 15cm for stru ctu ral safety, as the frequ ency increase, the electromagnetic wave properties of rebars gradu ally decreased, there was a slight difference in the measurement results. In conclusion, the measurement result of shielding effectiveness of the concrete block is similar to the result of the concrete structure. It is thought that it can be sufficiently utilized for electromagnetic wave engineering design, and the concrete shielding effectiveness measurement system using standard specimens was verified.
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