The term, Mittelstand, has no exact english translation for the definition, but, today, Mittelstand refers to small and medium-sized enterprises(SME), mostly family-owned firms in Germany. The Mittelstand is called the backbone of the German economy because it drove the economic miracle after World War II. During the global recession and the euro zone's debt crisis in recent years, in which european businesses have faced the near-collapse of competitiveness particularly in manufacturing, the German exports are booming and exceeded exports of China in 2012. Most importantly, the Germany economic performance has been widely attributed to the strength of the Mittelstand. Many of countries, even some leading public companies are seeking to emulate the success of the Mittelstand. Investors evaluate that many of Germany's investable "hidden champions" are Mittelstand companies. The purpose of this study is to present some of answers to the following questions: Firstly, what makes the German Mittelstand so successful? Secondly, what does the success of the German Mittelstand mean for the Korean SMEs in global competitiveness? Thirdly, what Korean government has to do improve the global competitiveness of the Korean SMEs? Some discussions in this study mention the managerial implications for Korean exporting SMEs particularly in manufacturing. Several factors that account for the success of the German Mittelstand are technological excellence and the tradition of family-owned management, concentration on niche market and globalization, and institutional supports. There are some of important lessons to be learned from the German Mittelstand. If the purposes of Korean SMEs want to remain in the sustainable competitive advantage and withstand unforeseen economic turbulences in the future, they must be able to meet the followings: 1) Technology that meets the global standard or exceeding it 2) Competitiveness in price in the global market 3) Active involvement in the globalization process, utilizing various entry modes Innovative products at globally competitive price are a crucial point for Korean exporting SMEs to achieve their competitive edge over others in the target markets abroad. It is time for Korean SMEs to cultivate a core competence in manufacturing in order to position Korea as a global manufacturing hub with SMEs leading.
The purpose of this study is to analysis of the policy and problems of the capital gain tax. So this study identified the problems in the tax system and the method, suggested some ideas that can be useful for reforming the current capital gain tax system. The followings are the concise of some ideas. First, government should adopt the housing market stabilization policy in the long-term period, not in the short-term period which depend on the financial market and the part of home supply. Second, determining the capital gains tax should be transferred to actual market prices system rather than based on the standard assessed prices by government through the nations. By doing so, the desired principles of taxation come true such as principle of taxation on economic substance, principle of taxation on solid foundation and principle of taxation on tax paying ability. Third, transaction taxes should be minimized in the aborting the property speculations and the stabilizing the actual market prices. Fourth, the system of non tax to the owners of 'one family, one house' should be excluded to the tune of principle of tax equity. By doing so, tax payers could be induced to pay taxes on a timely basis not commit to wrong doings. In conclusion, anti-speculation policy should be progressed in such a comprehensive and sustained way as to wipe out the psychology of expectation about the transfer gain's incomes.
Park, Go-Woon;Cha, Min-Sang;Kim, Dae-Gon;Park, Chan-Jin;Cho, Lee-Ra
Journal of Dental Rehabilitation and Applied Science
/
v.29
no.2
/
pp.141-151
/
2013
The nano-surface modification techniques could be classified; internal modifications which enhance surface roughness and porosity in nano level and external modifications as nano particle coating. Nano-modified implant surface has various morphograpies such as nanotube, nanopit, nanonodule and polymorphic structures. Creating surface depends upon preparation method and material, however, there is no standard preparation technique not yet. The nano-modified surfacet is electrochemically stable comparing with the surface modified in micron level. Nano-modified surface has little cytotoxicity, stimulates osteoblast proliferation and differentiation. Moreover, it decreases soft tissue intervention by interrupting the proliferation of fibroblast. Nanostructure has similar size and shape with cells and proteins, consequently leads to good biocompatibility and enhanced osseointegration. However, the actual effect in vivo is limited, due to the distance of effect. Even if nano-modified surface has antibiotic property due to photocatalysis, short duration time makes clinical application questionable. Further investigations should focus on the optimal nano-modified surface, which has many potentials.
Jo, Eun-Hye;Ko, Kyung-Ho;Park, Chan-Jin;Cho, Lee-Ra;Huh, Yoon-Hyuk
Journal of Dental Rehabilitation and Applied Science
/
v.32
no.3
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pp.149-157
/
2016
Tooth preparation design is essential for successful laminate veneer treatment. Preservative tooth preparation limited on enamel, supra-margin advantageous for plaque control, and maintaining contact points known as a standard concept. However, the tooth preparation design has been the controversial issue. In biomechanical considerations, the incisal coverage should be decided on esthetic needs and necessity for the anterior guidance reconstruction. In occasion for sufficient enamel thickness, preparation can prolong to the palatal side but not recommended at palatal concavity. Elongation to contact point is selective option according to the cases. If an old resin restoration located at contact area, laminate veneer should cover over half area of that after surface treatment. The laminate veneer can be also selected at a partially discolored tooth root canal therapy (RCT) and at this occasion, the fiber-reinforced composite (FRC) posts are recommended.
Proceedings of the Korean Institute of Information and Commucation Sciences Conference
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2018.10a
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pp.278-281
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2018
The early Web technology was to show text information through a browser. However, as web technology advances, it is possible to show large amounts of multimedia data through browsers. Web technologies are being applied in a variety of fields such as sensor network, hardware control, and data collection and analysis for big data and AI services. As a result, the standard has been prepared for the Internet of Things, which typically controls a sensor via HTTP communication and provides information to users, by installing a web browser on the interface of the Internet of Things. In addition, the recent development of web-assembly enabled 3D objects, virtual/enhancing real-world content that could not be run in web browsers through a native language of C-class. Factors that evaluate the performance of existing Web applications include performance, network resources, and security. However, since there are many areas in which web applications are applied, it is time to revisit and review these factors. In this thesis, we will conduct an analysis of the factors that assess the performance of a web application. We intend to establish an indicator of the development of web-based applications by reviewing the analysis of each element, its main points, and its needs to be supplemented.
Starting with textile products in the middle of 1990, environmental requirements on prohibition of hazardous substances in products have been led by EU member countries and expanded to electrical and electronic equipment with implementaion of RoHS (Restriction of the use of certain hazardous substances in electrical and electronic equipment) in 2006. Under EU REACH (Registration, Evaluation and Authorization of CHemicals), the concept of SVHC (Substances of Very High Concern) and resulting regulatory duties regarding it have been introduced to the supply chain of almost all industry sectors. In this technical review, kinds of hazardous substances, reasons for restrictions and related directives and regulations are reviewed with its influence on the international market. Suggestions are made how to cope with environmental regulations as well as mid-to-long term market strategy to secure global market competitiveness.
The objective of this study is to analyze the market efficiency in the futures markets. Although many previous studies have investigated market efficiency between spot and futures prices, that with different maturities has not been studied in the futures markets extensively. For our objective, this paper examines KOSPI200 stock index future market with different maturities. We analyze the dynamic serial relationship of the difference of basis between nearest-month contract and next nearest-month contract using dynamic regression analysis suggested by Kawamoto and Hamori(2011) Using the data from 2000. 1 to 2013. 12, the major empirical findings are as follows: First. the mean and standard deviation of basis of next nearest-month contract is bigger than those of nearest-month contract. Second, the t-period basis of nearest-month contract can be explained by (t-1)period basis of that. Third, the basis spread of t-period and (t-1)period have negative affect on the return of underlying assets. This result is very reasonable because two basis spreads are derived from same underlying assets. Finally, basis information of next nearest-month contract can be used for the prediction of nearest-month contract and spot market return.
The purpose of this paper is to suggest fundamental data for finding problems and ways to improve Korean dental infection control studies through the classification of literature on dental infection control which have been conducted in Korea. The collection of literature was done via seven online database programs only for domestic literature. The date of first search was September 16-17th, 2009, and the final search was completed on December 20th, 2009. (1) From the examination of the frequency of research according to the publishing form by year, it is revealed that after 2006, dental infection control is being performed most vigorously, compared with 1980's when the studied on this area started. (2) According to the classification of research method by research design of original article among the literature, original articles were 45 studies, and the others were 20 studies. It was also found that in 45 studies of original article, there were 37 studies of survey research, and there were 8 studies which include microbiology examination. (3) On the analysis of the subject of each study, glob and mask using rate have gradually increased, and the frequency of pierced with sharp implement or needle have gradually decreased. Through this research, it can be observed roughly how the results depended on subject of each studies change. However, it may be restricted to generalize the results of this research, because there are lack of clear standard and literature evidence to assess the interrelationship between each study. Also, since there are shortage of research and studies in dental infection control, the research to examine the effects should be tried actively after the standards and precaution of dental infection control developed.
This study was intended to grasp the history of nursing education from the beginning to the present in Korea, and grip and look-out current diversified systems of nursing education on basis of February, 2000 through literatural review and investigation by close telephone interviews. The basic nursing educational institutions in the whole country were total 113, namely, 3 years course, 65 junior colleges of nursing, and 4 years course, 48 colleges of nursing. And there were 3 types of continuing nursing educational system: two of three were transferring to another college for gain bachelor's degree in nursing; RN-BSN programs and university of broadcasting, and the other was the system of independent learning and then examination for BSN. Total nursing graduates from junior college of nursing courses and college of nursing courses were 7,564 on February, 1999. In general graduate school, the number of master courses were 21 and Ph.D courses were 13. And the number of special graduate schools were 21, i.e., graduate school of education were 7, graduate school of administration were 2, graduate school of public health were 11 and graduate school of industry was 1. As the perspective on nursing education, we overviewed changing nursing organizational environment, increasing the system of continuing education, making standards in nursing education and systemization of nursing educational accreditation, specialization of nursing, information system in nursing education and education of graduate school. The summary of the above overviewed subjects were as follows; Every nursing educational institution needed to educate by educational criteria and standard and characteristically run BSN and graduate courses. Specialization in nursing has to develop more and more, therefore advanced education and law should be prepared appropriately. According to the age's and social needs, we have to establish counter-plan for fundamental educational environment. We have to sensitive to rapidly changing information in the era of globalization. In the level of university education, each university needs characterization of educational objectives, goals and contents, and has to replace the shortage of the number of professor. And the regulation of thesis and dissertation examinations need to be reinforced. Education in nursing should consists with specialization. Collaboration among universities will bring efficiency in the nursing education.
Any attempt which requires banks to consider non-documentary conditions would destroy autonomy principle and increase the risks of the bank in L/C transactions. Therefore, non-documentary conditions are disregarded in the letter of credit. This provision was first introduced in UCP500, but later, ICC Position Paper No.3 added that if L/C requires documents related to non-documentary conditions, it cannot be disregarded. While the language in UCP600 is basically the same as that in UCP500, there is a difference between the two in that the former disregards the documents related to non-documentary conditions even if they are required by L/C. However, it should be remembered that international standard banking practice does not disregard all of non-documentary conditions. It recognizes the validity of some non-documentary conditions which it is not feasible to change into documentary conditions. That is, such non-documentary conditions as can be determined from an index specified in the guarantee or identified from the issuing bank's own records or their normal operations are recognized as valid in legal cases. ISP98 and UR00758 do not consider these as non-documentary conditions. The applicant should be cautious not to include non-documentary conditions in their applications.
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