• Title/Summary/Keyword: Work path

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The Effect of NCS-based Accounting, Audit and Tax Job Competency on the Sustainability of Social Innovative Enterprises (NCS기반 회계·감사 및 세무 직무역량이 사회혁신기업의 지속가능성에 미치는 영향)

  • Kwon, Ju-Hyoung;Lim, Won-Ho;Kim, Un-Sung
    • Industry Promotion Research
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    • v.5 no.4
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    • pp.39-53
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    • 2020
  • With the recent increase in the demand for corporate trust based on transparency in accounting, such as management disclosures and autonomous management disclosures for Social Innovative Enterprises, the duties of Social Innovative Enterprises on accounting and tax affairs have become important. This study looked at the effects of NCS accounting, audit and tax functions on the sustainability of Social Innovative Enterprises, which have not been studied. In particular, issues such as management disclosures and adequacy of financial statements depend on how ethically the accounting officer performs the work. Accordingly, we looked at the intermediation of accounting ethics held by the person in charge of accounting in relation to the sustainability of the NCS accounting, audit and taxation functions. The research subjects surveyed 500 people in charge of accounting at 50 social innovation companies, including social enterprises established in special cities and metropolitan cities such as Seoul and Busan, as well as social cooperatives. A path analysis was conducted with 372 valid questionnaires. As a result of the analysis, NCS accounting, audit and tax functions have a significant impact on both economic value and social value and environmental value, which are the sustainability elements of Social Innovative Enterprises. It was also found that NCS accounting, audit and tax affairs had a significant impact on accounting ethics, and accounting ethics had a significant impact on social and environmental values, excluding economic values. In addition, accounting ethics were found to have a mediated effect between NCS accounting, audit and taxation functions and the sustainability elements of Social Innovative Enterprises. In particular, the relationship between NCS accounting, audit and tax affairs and social value was found to be completely mediated.

The Relationships among Personality, Career Indecision and Job Search Behaviors, and the Moderating Effect of Gender in Senior Students (성격적 특성이 진로미결정과 직업탐색행동에 미치는 효과와 성별 조절효과)

  • Lee, Hyun-Jeong;Kim, Ki-Seok
    • Korean Business Review
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    • v.21 no.1
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    • pp.51-71
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    • 2008
  • Career indecision has long been a phenomenon of interest to parents, faculty, school counselors, and others who advise young adults on their career choices. The earliest work on career indecision focused almost exclusively on the negative consequences that young adults faced as a result of lack of self-insight into their own skills and abilities, lack of specific information about various occupations and labor markets, and fear of commitment to any career path in particular. More recently, researchers have noted that some of the short run negative consequences of early career indecision may ultimately lead to long-term positive consequences, particularly if better person-occupation fit is achieved as a result of young adults' extended search behavior. Extroversion, agreeableness, emotional stability, and openness showed to have negative effects on indecisiveness. In case of lack of job information, only extroversion and emotional stability showed to have negative effects on indecisiveness, and openness showed negative effect. Indecisiveness has negative effect on preparatory job search behavior. Lack of information has negative effect on preparatory job search behavior and active job search behavior.

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Distributed Coordination of Project Schedule Changes: An Agent-Based Compensatory Negotiation Approach (건설공사 공정변경의 분산조정 : 에이전트기반의 보상협의 방식)

  • Kim Kee-Soo
    • Korean Journal of Construction Engineering and Management
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    • v.4 no.2 s.14
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    • pp.74-81
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    • 2003
  • In the construction industry, projects are becoming increasingly large and complex, involving multiple subcontractors. Traditional centralized coordination techniques used by the general contractors become less effective as subcontractors perform most wok and provide their own resources. When subcontractors cannot provide enough resources, they hinder their own performance as well as that of other subconractors and ultimately the entire project Thus, construction projects need a new distributed coordination approach wherein all of the concerned subcontractors can reschedule a project dynamically. To enable the distributed coordination framework of project schedule changes, the author developed an agent-based compensatory negotiation methodology, which allows intelligent software agents to simulate negotiations on behalf of their human subcontractors. In addition to this theoretical work, 1 designed and implemented a prototype to demonstrate the effectiveness of the framework. Thus, this research formalizes the necessary steps that would help construction project participants to increase the efficiency of their resource use, which in turn will enhance successful completions of whole projects.

Fabrication of Microstructures Using Double Contour Scanning (DCS) Method by Two-Photon Polymerization (이광자 광중합의 윤곽선 스캐닝법에 의한 마이크로 입체형상 제작)

  • Park Sang Hu;Lim Tae Woo;Lee Sang Ho;Yang Dong-Yol;Kong Hong Jin;Lee Kwang-Sup
    • Polymer(Korea)
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    • v.29 no.2
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    • pp.146-150
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    • 2005
  • A nano-stereolithouaphy (NSL) apparatus has been developed for fabrication of microstructures with the resolution of 150 nanometers. In the NSL process, a complicated 3D structure can be fabricated by building layer by layer, so it does not require any sacrificial layer or any supporting structure. A laminated layer was fabricated by means of solidifying liquid-state monomers using two-photon absorption (TPA) which was induced by a femtosecond laser. When the fabrication of a 3D laminated structure was finished, unsolidified liquid-stage resins were removed to develop the fabricated structure by dropping several droplets of solvent, then the polymerized structure was only left on the glass substrate. A microstructure is fabricated by vector scanning method to save the fabrication time. The shell thickness of a structure is very thin within 200 nm, when it is fabricated by a single contour scanning (SCS) path. So, a fabricated structure can be deformed easily in the developing process. In this work, a double contour scanning (DCS) method was proposed to reinforce the strength of a shell typed structure, and a microcup was fabricated to show the usefulness of the developed NSL system and the DCS method.

Fan-shaped Search Zone Routing Protocol for Ship Ad Hoc Networks (선박 애드 혹 네트워크를 위한 부채꼴 탐색구역 경로배정 프로토콜)

  • Son, Joo-Young
    • Journal of KIISE:Information Networking
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    • v.35 no.6
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    • pp.521-528
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    • 2008
  • Such conventional maritime communication technologies as radio have short some comings in their transmission quality. It can be overcome by wireless channels provided by satellites such as INMARSAT, which nevertheless suffer from the high costs. In this paper, we propose a novel technology resolving the above problems, featuring in the establishment of maritime communication networks with multi-hop structures. The inter vessel and ship-to- shore networks previously modeled after MANET are remodeled by SANET (Ship Ad Hoc Networks) in the present work. Fan-shaped Search Zone Routing (FSR) protocol also is presented, which utilizes not only static geographical information including the locations of ports and the navigations of courses but also the unique characteristics of ships in terms of mobile nodes. The FSR finds the fan-shaped search zone on which the shortest path is located. The performance of LAR protocol is compared with that of FSR in several ways. First, FSR does not make use of a type of control packets as beaconing data, resulting in a full utilization of the bandwidth of the wireless channels. Second, the delivery rate by the FSR is 100% for the fan-shaped search zone includes at least one route between source and destination nodes on its border line, where as that of LAR has been turned out to be 64%. Third, the optimality of routes searched by the FSR is on a 97% level. Of all, the FSR shows a better performance than LAR by about 50%.

The Role of Postdoctoral Experience in Research Performance and the Size of Research Network of Young Researchers: An Empirical Study on S&T Doctoral Degree Holders (신진연구자의 연구 성과 및 연구 네트워크 규모에서 포닥 경험의 역할: 이공계 박사학위 취득자를 대상으로)

  • Ko, Yun Mi
    • Journal of Technology Innovation
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    • v.24 no.4
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    • pp.1-26
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    • 2016
  • The period after the PhD has a huge impact on the careers of researcher from a researcher lifecycle perspective. This is a turning point which student receives guidance from professor and become an independent researcher. Furthermore, they learn to develop ideas for independent research, apply for grants and manage a project; they also form expert networks in related filed and publish papers to share their findings. This study focuses on the period between earning doctoral degree and being employed as a stable position in university. This study starts from a research questions that asks which factors of postdoctoral experience affect research output. In this study, the paper performance, especially co-authorship of paper, of postdoctoral researchers was investigated. The cumulative advantage theory and Matthew effect were employed to shed a light on this research question. The empirical work is based on the Survey & Analysis of National R&D program in Korea conducted by Korea Institute of S&T Evaluation and Planning (KISTEP). The correlations between the research output and characteristics of postdoctoral experience were verified. These results are expected to contribute as new empirical evidences on investigating knowledge transfer activities of new PhDs.

THE MEASUREMENT OF THE IONOSPHERIC TOTAL ELECTRON CONTENT USING P-CODE OF GPS (GPS의 P 코드를 이용한 이온층의 총전자수 측정)

  • 서윤경;박필호;박종욱;이동훈
    • Journal of Astronomy and Space Sciences
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    • v.11 no.1
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    • pp.71-80
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    • 1994
  • It is generally known that the measurement of the ionospheric total electron content(TEC) by GPS can more accurately monitor the broader area of the ionosphere than other current methods. \Ve measured the TEC along a slant path considering the arrival time differences of P-code which is transmitted from GPS satellites with the modulation on two L-band carrier frequencies, L1 (1574.42MHz) and L2 (1227.60MHz). Under the assumptions that the ionosphere is uniformly distributed and its average height is 350km, we transformed the slant TEC to the vertical TEC at the point that the line-of-sight direction to GPS satellite cut across the average height of the ionosphere. Because there is no dual frequency P-code GPS receiver in Korea, we used the data observed at the TAIW GPS station ($N25^{\circ},E121.5^{\circ}$) in Taiwan which is one of the core stations in International GPS and Geodynamics Services (IGS). The TEC values obtained in this work showed a typical daily variation of the ionosphere which is high in the daytime and low in the nighttime. Our results are found to be consistent with the SOLAR-DAILY data of NOAA and the Klobuchar's model for the ionospheric correction of GPS. In addition, in the cornparision with SOLAR-DAILY data, we estimated the precision of our TEC measurement as 2 TEC.

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A Study on Implementation of Robot Overlay Welding System Based on OLP for Ball of Ball Valves (볼밸브용 볼의 OLP 기반 로봇육성용접 시스템 구현에 관한 연구)

  • Jang, Jae-Sung;Hwang, Seong-Hyun;Lho, Tae-Jung
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.17 no.12
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    • pp.446-452
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    • 2016
  • Recently, heat resistant super alloys (which are wear-resistant, corrosion-resistant, and heat-resistant), have been used as the basic structural material in offshore and petrochemical plants. On the other hand, making valves from very expensive, high heat-resistant alloys increases the production cost and decreases its market competitiveness. To solve these problems, the technique of overlaying only those that flow on the fluid has been used as an effective method. Nevertheless, because the former technique of overlaying the ball is performed manually, it takes too much time and perfect welding is difficult to perform. To solve this problem, this study developed a robot automation system that can make uniformly overlay welding of the ball for ball-valves. The system consists of a 6-axis welding robot with a welding torch and additional 2 axes for the rotation of positioner, the controller, and a robot path OLP (Off-Line Programming). The CAD drawing data was entered in the Off-line program to obtain the robot teaching point and drive source. Overlay welding paths were implemented using Matlab. Through an automated overlaying system that implemented the OLP, the productivity rose 2.58 times, as the amount of time required for work decreased from 88 hours to 41 hours.

Structural Exploration of the Effects of Positive Cognition and Emotions, Social Relationship, and Coping on the Sense of Recovery of Persons with Psychiatric Disabilities (정신장애인의 긍정적 인지와 정서, 사회적 관계, 대처가 회복에 미치는 영향의 관계 구조 탐색)

  • Park, Sun-Young
    • Korean Journal of Social Welfare
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    • v.60 no.4
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    • pp.175-203
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    • 2008
  • It has been well known and empirically supported that many persons with psychiatric disabilities experience recovery in the community. The sense of recovery is experienced while they recognize and manage mental illness and cope with everyday life utilizing personal and social resources. In order to explore ways in which the sense of recovery is enhanced, this study investigated the structure of relationships among the mental health state, optimism, positive emotions, quantity and quality of the social relationships, coping, and recovery of 460 persons with psychiatric disabilities through structural equation modeling. Of findings, first, in the results of path estimates of measurement and theoretical model, especially optimism and positive emotions demonstrated significant effects on the social relationship, coping, and the recovery, while, by contraries, positive emotions showed no significant direct effects on coping, neither the social relationships did on the recovery. Second, on the recovery optimism and positive emotions had direct effects, while quantity and quality of the social relationships had only indirect effects. It is particularly noted that positive emotions showed stronger effects on the recovery than optimism, and also had direct and indirect effects on the social relationships. Finally, partial mediating effects of coping were found between optimism and the recovery, between quality of the social relationships and recovery, and between quantity and quality of the social relationships; another partial mediating effects of quality of social relationships between quantity of social relationships and coping, and between positive emotions and coping; and the last same effects of quantity of the social relationships between positive emotions and coping. According to these results, discussions and implications for social work practice and practice research were suggested regarding the differential effects of positive cognitions and emotions on the recovery and different mechanisms of the quality and quantity of the social relationships, and the relationships among the resources, coping, and the recovery of persons with psychiatric disabilities.

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The Concept of Schedule and Cost Progress Integrated Management on the BDM Network (BDM 네트워크 공정 및 비용 진도율 통합관리 개념)

  • Kim, Seon-Gyoo;Lee, Yong-Hyun;Noh, Seong-Beom;Ko, Dae-Gyu
    • Korean Journal of Construction Engineering and Management
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    • v.12 no.6
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    • pp.54-64
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    • 2011
  • Almost 40 years have been passed since the CPM was introduced to the construction industry in Korea. However most of construction projects in Korea do not prepare the CPM schedule neither operate it after established manually, as well as still depend on the Bar-chart schedule only. One of these reasons is because the CPM schedule does not reflect the site works realistically, it makes so difficult to recognize the actual progress clearly in visual format, and it is impossible to integrate and manage the time and cost oriented work progresses effectively. This paper proposes new concept of progress management that is able to integrate and manage the time oriented schedule progress and earned value oriented cost progress while maintaining the merits of CPM although the CPM schedule summarized automatically within a schedule hierarchy by the BDM that is a new CPM technique. We expect that this concept could make the applications of CPM technique to the domestic construction industry popular and help the advancement of the construction management in Korea as well.