• The Journal of Economics, Marketing and Management
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• v.4 no.4
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• pp.1-16
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• 2016

In today's knowledge-based economy, measurement and disclosure (M&D) of intellectual capital (IC) are crucial for enhancing business performance and competitiveness. In the global world, M&D of IC are useful means to keep investors well-informed and reduce information asymmetry. At present, very few leading corporations in India have disclosed IC information on a 'voluntary' basis. Traditional accounting practices, therefore, will need to assimilate innovations that seek to meaningfully represent the 'true-value' of the intangible assets of the company. This is an exploratory study of IC M&D by 8 Indian companies over 5-year period, using 'content' analysis and market-value-added (MVA) as research methodologies. The annual reports of companies were collected from their respective websites. As part of present study, various statistical techniques have been used to analyze the data. The findings show that the sample companies, on an average, reported a positive value of IC, along with wide-disparity, low-level of ICD. Unfortunately, the omission of IC information may adversely influence the quality of decisions made by shareholders, or lead to material misstatements. Finally, we recommend to "the international accounting bodies, to take the lead by establishing a harmonized ICD standard, and provide guidance to the big listed-companies for proper measurement and disclosure of IC, both for internal and external users."

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.10 no.5
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• pp.27-43
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• 2015

Ever more so than any other times, today's corporations today face an ultimate issue of acquiring highest work expertise for their employees. However, most of current academic researches try to focus on what factors comprise an expertise while they fail to tackle the very issue of detailed numerical measurement of the expertise factors recommended improvement paths, and goals for each measured expertise level. Hence, this study suggests more objective and highly reliable identification of work competence measurement factors and the correlation among the identified factors. For details, it tries to propose a methodology of expertise measurement by developing into the definition of experts and expertise, reestablishment of expertise factors, determination of reference points of the expertise factors, and weighting of the factors. This measurement methodology finds that it itself has significant correlation with existing work competency level measurement and test tools. Therefore it is identified to justify its effectiveness. Finally, this study proposes an action point of establishing a national expertise architecture and its frameworks for various societies in general.

• Journal of Korean Society for Quality Management
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• v.43 no.4
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• pp.589-606
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• 2015

Purpose: In developing new products, reducing performance variation is important for competitiveness factors such as quality, cost, and delivery. This paper aims at evaluating three performance variations; measurement, performance evaluation, and manufacturing variations, and then improving product and process design, focused on paper helicopter making case study. Methods: For measurement system analysis, gage R&R (repeatability and reproducibility), linearity, stability are evaluated. Since gage R&R are not satisfactory, the measurement system is improved by adopting voice memos application of iPhone and providing standard measurement procedure. To evaluate performance variation, product deterioration and environment factor (wind speed) is considered. Since the existing design is sensitive to these noise factors, a new product design is developed, which is proven to be robust to the noise factors. Finally, manufacturing variations are evaluated with five factors which can cause variation in flight time. To reduce the impact of three significant factors, three improvement methods are applied. Results: Three performance variations are evaluated and robust paper helicopter design is presented. Conclusion: To reduce measurement and process variations, improved measurement method and paper helicopter making procedure are proposed. A new product design is also presented which is robust to deterioration and environmental variation. This paper is expected to benefit students and practitioners who want to have hands-on knowledge on new product quality improvement.

• International conference on construction engineering and project management
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• 2009.05a
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• pp.1599-1607
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• 2009

In order to deal with severe competition in the construction market of developing countries, large contractors must continually improve their own performance and operation. Performance measurement is the heart of ceaseless improvement in organizations. Key performance indicators (KPIs) play a key role in measuring project management performance (PMP) of large contractors in developing countries. The main objective of this paper is to identify KPIs, which can be used to measure PMP of contractors, and then analyze the underlying relationships of these KPIs in order to gain insight into PMP of large construction firms in Vietnam construction industry (VCI). Literature reviews and the pilot survey provided 30 KPIs. Fourteen KPIs, which have the mean values higher than 3.0, were considered as important KPIs through a questionnaire survey of 32 professionals. Factor analysis of these KPIs was employed to categorize them. The results of the survey revealed that top six KPIs are construction time and cost, owner satisfaction on services and products, and quality management and project team performance. Factor analysis uncovered that 14 top-ranked KPIs can be grouped under six categories, namely: (1) construction input management, (2) owner satisfaction, (3) cost and quality, (4) manpower management, (5) subcontractor performance and (6) equipment management. The findings of this research can be used as a guideline to measure PMP of contractors in Vietnam as well as in other developing countries. Since contractors from a country to the other country may have the same manner to manage construction projects, the results of this study may be useful not only to practitioners and researchers in Vietnam but also to participants in other developing countries.

• Asian-Australasian Journal of Animal Sciences
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• v.11 no.5
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• pp.498-502
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• 1998

The present study was designed, fIrst to develop the new methodology to measure the bioluminescence activity easily in live developing bovine embryos by photoncounting, and secondly to compare the expression efficiency of four luciferase reporter genes in bovine embryos at four- to 16-cell stages. In experiment 1, equimolar pSVlacZ and pSVEluc were microinjected into the pronucleus of fertilized bovine oocytes. At 2 days after micro injection, bioluminescence activity of these embryos was measured by photoncounting with a luminometer for 1 min, and lacZ gene expression in the same embryos was assayed by X-gal staining. All the luciferase-positive oocytes showed some bacterial ${\beta}$-galactosidase activity irrespective of the intensity. In experiment 2, four firefly luciferase genes (pTKEluc, pTK6WEluc, pSVEluc and pMiwluc) were introduced by micro injection, and the injected embryos were cultured for the following 2 days. Detection of the luciferase gene expression was done by photoncounting at 5 to 55 min. Over the measurement period, the luciferase activity was almost constant irrespective of the transgenes microinjected. The luciferase activity and expression efficiency at 2 days after microinjection were not significantly affected by the difference in the microinjected transgenes. The present results demonstrated that the bioluminescence activity in live developing bovine embryos could be measured quickly by photoncounting.

• Journal of Fashion Business
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• v.1 no.1
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• pp.84-98
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• 1997

This study is to develop a fashion drawing education program which is based on the theory of 'Split-brain' by Roger W. Sperry and 'Drawing on the Right Side of the Brain' by Betty Edwards. Students in Fashion Design start their training by developing a foundation in drawing and studing the tools, materials and methods of the Industry. Ideas are then developed on paper, later translated into three-dimensional shapes and finally into finished garments. Fashion drawing and design techniques train the hand and eye to all the nuances of fashion design and illustration. Fashion drawing course deals with the sketching of fashion models for the purpose of understanding the model figure, basic anatomy, movement and figure attitudes. Having mastered the basic skills, students take advanced drawing course which is developing awareness of design, needs, of fashion market' using various media for the purpose of developing a designer's sketch, with emphasis on the drawing and designs. Featured aspects of this study include the following; 1. Drawing the negative space; basic visual concepts 2. Contour drawing; constructs, visual measurement, movement 3. Model drawing; the classical method, proportion, symmetry. The primary aim of this study is to develop a sensitive, animated line based on observed form. It is important to let the students Imagine that they are actually touching the model, for in this way they can benefit from simulating the child's learning process. Instead of actually touching the model they are using their eyes as an extension of their sense of touch.

• The Research Journal of the Costume Culture
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• v.12 no.1
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• pp.28-40
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• 2004

The purpose of this study was (1) to identify the experimental bias which could appear person perception as results of development methods (2) to find out the most desirable method in developments of stimulus. The research was a quasi experiment and the subjects were 358 male and female undergraduate students by convenient sampling. The experimental instruments consisted of a set of stimulus and semantic differential scales of 7-point bi-polar adjectives. The collected data were analyzed by Principle Component Analysis, ANOVA(analysis of variance), Scheffe's multiple range test. The independent variables were developing methods of stimulus(live person, photography of real person, 2 kinds of black and white line drawing, 2 kinds of color drawing). The results were as follows. First, five factors which were potency, sociality, appearance, evaluation, activity impressional dimensions emerged to account for the methods of development of stimulus. Second, the methods of development of stimulus had significant effects on potency, sociality, appearance, activity factors. In sociality factors, the impression of photographic stimulus was the closest to the live person's impression. However in the appearance and activity impressions, significant difference existed between live person and other developing stimulus. In the potency impression, black and white line-drawing gave the highest impressional bias. In the sociability and appearance impressions, color-drawing stimulus gave the highest impressional bias. Result: On conclusion the developments of stimulus can effect on stimulus person's impressions and these effects can produce experimental biases, the photographic stimulus gave the least impressional bias. The study shows that photography of real person will produce minimize measurement error.

• Proceedings of the KSR Conference
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• 2011.10a
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• pp.3220-3225
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• 2011

Current IT Tools for construction project have been developing to satisfy the requirements of improving productivity and quality. Especially, the critical technology of the construction IT tools is the BIM (Building Information Modeling) which integrates and controls the construction information by modeling the structures in the virtual environment. Many domestic studies have been performed for developing various BIM tools and these have been demonstrated through a successful case study. However, because of the most studies focused on architecture and major construction firms, small construction firms are very difficult to utilize a BIM tool without a verification of it. To resolve these problems, this study suggests performance indicators to quantitatively assess the utilization of 4D CAD which is one of the representative BIM tools by BSC (Balanced Score Card). This performance indicator will be used as a measurement for applying IT tools in Construction Project.

• Proceedings of the KSME Conference
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• 2001.06e
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• pp.819-824
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• 2001

Mean velocity and Reynolds stress components of the developing turbulent flows in a rotating 90 degree bend with square cross-section were measured by a hot-wire anemometer. Effects of the centrifugal and Coriolis forces generated by the curvature and rotation of bend on the mean motion and turbulence structures are investigated experimentally. Results show that the Coriolis force associated with the rotation of the bend may act both through the mean motion and turbulent structures, thereby changing the pressure fields, mean and turbulent velocities distributions.

• Transactions of the Korean Society of Mechanical Engineers B
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• v.27 no.2
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• pp.206-214
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• 2003

Mean flow and turbulence properties of developing turbulent flows in a 90 degree square bend with spanwise rotation were measured by a hot-wire anemometer. A slanted wire is rotated into 6 orientations and the voltage outputs from them are combined to obtain the mean velocity and Reynolds stress components. The combinative effects of the centrifugal and Coriolis forces due to the curvature and the rotation of bend on the mean motion and turbulence structures are investigated experimentally. Results show that the two body forces can either enhance or counteract each other depending on the flow direction in the bend.