• 월간산업보건
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• 통권85호
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• pp.21-24
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• 1995

• The Journal of Asian Finance, Economics and Business
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• 제7권12호
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• pp.233-243
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• 2020

This study aims to assess the impacts of COVID-19 on International Financial Reporting Standards (IFRS), because of the problems associated with changing and amending the financial reports according to the policies established based on the circumstances of the epidemic. The study sample targeted several international financial reports that were amended based on epidemic conditions. The revised financial reporting period provides standardized reporting procedures for financial transactions worldwide despite the pandemic. Therefore, IFRS has been used to reduce challenges in financial reporting by monitoring the duration of social distancing while reporting matters to eliminate confirmed uncertainty and judgment. After analyzing the data obtained through global search engines, the results conducted provided evidence that COVID-19 affects financial reporting in companies around the world. Therefore, companies face difficulty reporting finances based on the challenging environment that the pandemic represents. Besides, IFRS fair value measurements consider the prices that were predicted according to current market values. The contexts of the changing the standards by IFRS to curb the effects of the COVID19 financial reporting was attained through evaluation of the online files that were randomly selected and filtered to obtain valid data.

• 한국도서관정보학회지
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• 제40권2호
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• pp.69-86
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• 2009

이 연구의 목적은 정리업무 아웃소싱을 시행하고 있는 대학도서관에서의 정리업무 품질관리 방안에 대해 논의하는 것이다. 이를 위해 선행연구를 조사하였고 실제 아웃소싱을 시행하고 있는 도서관에서의 품질관리현황에 대해 조사 분석하였다. 목록을 생산하고 품질을 관리하는 방식에 대해 논의하였고 정리 업무량의 변화를 분석하였다. 마지막으로 결론에서는 정리업무 아웃소싱의 품질 향상을 위해 다음을 제안하였다. (1) 품질에 대한 정의와 상세한 업무 매뉴얼을 개발하여 그에 따라 업무를 하도록 한다. (2) 자관의 핵심지식과 기술을 보유하고 이를 계속 전수할 수 있도록 한다. (3) 자체 교열시스템의 도입을 고려한다. (4) 도서관과 아웃소싱업체간의 긴밀한 의사소통을 유지한다. (5) 업체직원은 업무에 필요한 교육을 이수하도록 한다.

• 한국항공운항학회지
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• 제21권3호
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• pp.27-40
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• 2013

Rotorcraft operating in the domestic aviation safety techniques are applied CRM training is conducted but, aircraft accidents caused by human factors has not shown a declining trend. Thus, knowledge of aviation safety and human factors for the spread of awareness of improved rotorcraft flight operations department managers to understand the complexity of nature and culture, and to perform high-risk mission helicopter pilot study of local activation and enhance safety awareness research was conducted in order to. In this study, the development direction of CRM training studies in order to identify the leading NOTECHS (Non-Technical Skills; non-technical pilot skills) of the four categories as the independent variable and the dependent variable corresponding to the resulting effect on the key variables awareness of the differences were studied. In addition, the direction and strength of the relationship were analyzed to determine the relationship of each independent variable to assess the impact on the dependent variable regression analysis was performed. Pilot training and evaluation of non-technical skills related to the teaching reflected in the CRM training and assessment must be carried out with 5 star rating scale was preferred. Therefore, to meet our country rotorcraft operating environment 'NOTECHS' aviation safety by developing training programs reflected in the educational process, implementation, and periodic training and assessment is done in future research on this analysis and feedback is done to reflect the specific performance expect.

• 유통과학연구
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• 제13권1호
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• pp.57-70
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• 2015

Purpose - Open source software has high utilization in most of the server market. The utilization of open source software is a global trend. Particularly, Internet infrastructure and platform software open source software development has increased rapidly. Since 2003, the Korean government has published open source software promotion policies and a supply promotion policy. The dynamism of the open source software market, the lack of relevant expertise, and the market transformation due to reasons such as changes in the relevant technology occur slowly in relation to adoption. Therefore, this study proposes an assessment model of services provided in an open source software service company. In this study, the service level of open source software companies is classified into an enterprise-level assessment area, the service level assessment area, and service area. The assessment model is developed from an on-site driven evaluation index and proposed evaluation framework; the evaluation procedures and evaluation methods are used to achieve the research objective, involving an impartial evaluation model implemented after pilot testing and validation. Research Design, data, and methodology - This study adopted an iteration development model to accommodate various requirements, and presented and validated the assessment model to address the situation of the open source software service company. Phase 1 - Theoretical background and literature review Phase 2 - Research on an evaluation index based on the open source software service company Phase 3 - Index improvement through expert validation Phase 4 - Finalizing an evaluation model reflecting additional requirements Based on the open source software adoption case study and latest technology trends, we developed an open source software service concept definition and classification of public service activities for open source software service companies. We also presented open source software service company service level measures by developing a service level factor analysis assessment. The Behavior-Structure-Evolution Evaluation Model (BSEM) proposed in this study consisted of a rating methodology for calculating the level that can be granted through the assessment and evaluation of an enterprise-level data model. An open source software service company's service comprises the service area and service domain, while the technology acceptance model comprises the service area, technical domain, technical sub-domain, and open source software name. Finally, the evaluation index comprises the evaluation group, category, and items. Results - Utilization of an open source software service level evaluation model For the development of an open source software service level evaluation model, common service providers need to standardize the quality of the service, so that surveys and expert workshops performed in open source software service companies can establish the evaluation criteria according to their qualitative differences. Conclusion - Based on this evaluation model's systematic evaluation process and monitoring, an open source software service adoption company can acquire reliable information for open source software adoption. Inducing the growth of open source software service companies will facilitate the development of the open source software industry.

• 한국해양공학회지
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• 제13권3호통권33호
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• pp.83-91
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• 1999

Taking a view of joining by welding the IN713C to SCM440 and SCM415 steel in production of turbochargers, the frictin welding process may be utilized as a new approach for joining them of other conventional welding processes. It is because the friction welding has more technical and technical and economic advantages than the other welding processes. As this welding process has the characteristics such as curtaliment of production time and materials and cost reduction, etc.. So, this paper deals with determining the preper friction welding condition and analyzing various mechanical properties of friction welded joints of the super heat resisting steel to alloy stee(IN713C to SCM440 and SCM415). And the in-process real-time weld quality evaluation technique by acoustic emission during friction welding of IN713C to SCM440 and SCM415 steels with higher confidence and relibility has been much required even though it might be the first trial approach for developing it. Then, this first study aimed to develop the optimization of dissimilar friction welding of heat resisting steels (INC713 to SCM440, SCM415) for turbine, considering on strength and toughness.

• 한국콘텐츠학회:학술대회논문집
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• 한국콘텐츠학회 2006년도 추계 종합학술대회 논문집
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• pp.599-603
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• 2006

한국정보보호진흥원은 2002년부터 정보보호관리체계 인증제도를 시행해, IDC 업체들에 대한 기술적 물리적 보호조치를 포함한 종합적 관리체계가 해당 서비스에 적합한지를 심사하여 인증을 해주고 있다. 하지만 이 인증제도는 유선과 무선으로 각각 분리된 IDC 환경에 대한 독립된 기준으로, 유 무선 통합 환경에서의 평가기준은 아직까지 마련되어 있지 못한 상태이다. 본 논문에서는 집적정보통신시설보호지침 및 무선랜 보안 운영 권고지침, 국내 외 정보보호 관련 지침 및 권고사항, IDC 환경을 분석한 자료를 바탕으로 유선과 무선이 통합된 IDC 네트워크 모델을 제시하고, IDC 평가기준을 제안하였다.

• 한국철도학회:학술대회논문집
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• 한국철도학회 2004년도 추계학술대회 논문집
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• pp.818-823
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• 2004

In case of the Korea Railroad, when we would decide the track structure, it has been introduced the whole track structure system based on only the foreign application cases and data offered by manufacturers without the process of the objective performance verification. The value of property for track materials, derived from the calculation of track structure, was hard to perform the objective performance evaluation among track structure systems because each manufacturer adopted the different test method and standard. To solve the above-mentioned problem, it should suggest the technical and objective evaluation method about the performance of track materials and meet with the standard of High Speed railroad and international railroad through the establishment and revision of performance standard. In the objective and technical respects, it will be a major role to decide the track structure. In this paper, I would like to summarize the case which was improved the problem of test method and standard exposed from the performance verification of Rail Fastening System among the track structure systems of High speed railroad.

• 한국공작기계학회:학술대회논문집
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• 한국공작기계학회 2005년도 춘계학술대회 논문집
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• pp.71-76
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• 2005

The defects evaluation of the interior and the surface would be considered as vital characteristics in predicting the total life span of the steel structure. More importantly, the understandings in the interior composite of welding zone and the notifications in the presence, the formation, and the positioning of the non-metallic inclusion are necessary as well, since there were signs of relatively high defect frequency presented in the welding zone. The ultrasonic testing is a highly recommended technique chosen from among other techniques because of variety of advantages in conducting the non-destructive testing for the welding zone. However, the ultrasonic testing had technical disadvantages referred as followings; the problems due to the couplant between the PZT and the specimen, the formations that were miniature and complex, the moving subject, and the high temperature surrounding the specimen. This research was conducted to resolve the technical disadvantages of the contact ultrasonic testing by studying the non-contact ultrasonic testing where the ultrasonic waves were transferred by the laser, and revealing the specimen defects at its interior part and its surface part. The ultimate goal of this research was to develop a non-destructive evaluation applying the laser manipulated ultrasonic method for the steel structure.

• 펄프종이기술
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• 제38권5호
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• pp.9-15
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• 2006

Wet compaction test (WCT) is a fiber evaluation method where wet fibers are compressed at one side of a cylinder and water drains out from the other side. The consistency of the fiber furnishes and their pressures are recorded during the test. In the previous study we found that WCT results always gave better coefficients of determination in fiber furnish drainage, and paper properties (density, tensile, tear, and burst strength) than those of WRV (water retention value). Fiber freeness and fiber length correlated well with drainage and tear strength of the furnishes, respectively; however, their correlations were very much improved by combining the WCT results. In this study, we used the WCT test for fractionated fiber furnishes to see whether improvement of the WCT is possible. We found that strength properties such as breaking length and burst index were correlated better with the fractionated long fiber furnishes. Drainage was greatly affected by the presence of short fiber furnishes. We used bleached chemical pulps (SwBKP, HwBKP), recycled pulp (OCC), and mechanical pulp (BCTMP) as fiber furnishes in this study. Fiber fractionation can be performed on-line in these days by using multifractor and WCT can be used as an on-line test in papermachine in the future.