• 제목/요약/키워드: custom perspective

검색결과 24건 처리시간 0.027초

조직의 인적자원 학습 및 성장성과, 재무적 성과와 경영성과 간의 관계에 관한 연구 (Learning & Growth Performance, Financial Performance, and General Performance)

  • 장충석
    • 산학경영연구
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    • 제21권2호
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    • pp.111-136
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    • 2008
  • 균형성과표(BSC) 모형은 기업의 경영성과를 비재무적 지표로서 학습 및 성장성과, 내부 경영프로세스 성과, 고객성과, 재무적 지표로서 재무적 성과를 중심으로 측정하고 평가하는 통합적 성과 측정 시스템이다. 이러한 균형성과표(BSC) 모형은 재무적 성과 지표를 중심으로 기업의 경영성과를 측정하고 평가하는데 있어서 나타나는 한계를 보완하고 종합적으로 측정하고 평가함으로써 합리적인 기업의 성과를 예측하고 측정하는 평가시스템이다. 본 연구에서는 기업이 균형성과표(BSC) 모형을 도입하여 활용하는 경우 도입전과 후의 성과에서 유의미한 차이가 있는지를 구명하고, 비재무적 성과 지표와 재무적 성과 지표, 그리고 전반적인 경영성과 간의 영향관계를 분석하였다. 분석결과 균형성과표(BSC) 모형을 도입하여 활용하는 경우 기업의 학습 및 성장성과에 유의미한 차이가 분석되었으며, 비재무적 성과 지표들은 재무적 성과를 개선하여 전반적인 기업의 경영성과를 향상시키는 것으로 분석되었다.

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Custom Officers' Readiness for Sales and Service Tax Implementation in Malaysia: An Organisational Readiness for Change Perspective

  • GHANI, Erlane K;MOHAMMAD, Nurulhuda;MUHAMMAD, Kamaruzzaman
    • The Journal of Asian Finance, Economics and Business
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    • 제8권3호
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    • pp.459-468
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    • 2021
  • This study examines the factors influencing custom officers' readiness for the Sales and Service Tax (SST) implementation in Malaysia. Specifically, this study examines the factors stipulated in the Theory of Organisational Readiness namely, change valence, task knowledge, and resource availability on the customs officers' readiness in terms of change commitment and change efficacy for SST 2.0 implementation. This study utilizes the questionnaire survey distributed to employees of the Royal Malaysian Customs Department (RMCD) that have undergone a significant change of tax regime from Goods and Service Tax (GST) to SST 2.0. The results show that all three factors significantly and positively influence the customs officers' readiness in terms of change commitment and change efficacy for SST 2.0 implementation in Malaysia. The findings in this study indicate that to ensure smooth SST 2.0 implementation, it is important for the customs department to give attention to the perception of the officers and provide the necessary resources. The findings of this study could assist RMCD and other custom agencies to take into account factors that influence readiness for change which indirectly affect job responsibility and performance of the organization.

시각기호의 3차원을 활용한 패션일러스트레이션의 은유와 환유적 표현방법 분석 (The Expression of Metaphor and Metonymy in Fashion illustration by Three Components of Visual Sign)

  • 최정화;유영선
    • 복식
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    • 제54권3호
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    • pp.13-25
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    • 2004
  • The purpose of this study was to show the analysis system and the expression which is applied to fashion illustration by three major components in visual sign, metaphor and metonymy. The results of this study were as follows : Firstly, metaphor in qualisign of syntactics was revealed as a color such as realistic description, a pattern such as clothing of figure. etc. Metonymy was revealed as a social and cultural background color, a concept pattern. etc. In sinsign of syntactics. metaphor was revealed as a human body, non-human body and metamorphosis human body and metonymy as a human body and non-human body. In legisign of syntactics, the metaphor by perspective was used for a fantasy of space. and the metonymy was revealed as a color perspective representation, etc. The degree of change of texture was revealed as a metaphor and metonymy of gradation. And conventional custom sign was almost revealed in metaphor. Secondly, semantics showed about fashion image as juxtaposition of two similar objects in metaphor and as real description and simplification in metonymy Alternative fashion image in semantics was presented as a object related to fashion image. Conventional symbolic sign was presented as a role to clarify a fashion message in metaphor. Thirdly, the metaphorical and metonymical expression in pragmatics were usually presented as drawing and painting.

마우스가드와 스포츠치의학의 발전과 미래 (Mouthguard and Sports Dentistry: a perspective for the future)

  • 류재준;이수영
    • 대한치과의사협회지
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    • 제56권6호
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    • pp.339-347
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    • 2018
  • Conventional mouthguard fabrication process which consists of elastomeric impression taking and followed gypsum model making is changing into intraoral scanning and dental model printing with 3D printer. In addition, new 3D printing materials for mouthgurad, 3D Computer-Aided Design(CAD) software for dental appliance, evaluation of a virtual dentoalveolar model for testing virtually 3D designed mouthguard, and lightweight sensor technology will lead dental professionals to the new era of Sports Dentistry, including information technology integrated custom mouthguard fabrication and creating value with analytic data acquired from sensors in mouthguard.

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시설아동의 삶(현상학적 접근) (A Phenomenologic Study on the Children's Living under the Institutional Care)

  • 김귀분;김미영
    • 동서간호학연구지
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    • 제6권1호
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    • pp.23-36
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    • 2001
  • The purpose of this study was to discover knowledge about the sources and meanings of the children's living who is under the care of welfare institution. Participants were high school girls in Kwangju who offered unstructured description of their experience through interviews. The research was performed from March 2001 to September 2001. The results, analyzed and interpreted according to Gorgi's method of phenomenology, describe the structure of the phenomenon "living experience of the children under the institution care" with a relational perspective. The analysis revealed seven core themes : (1) anguish of heart against custom of institution, (2) resistance against their livelihood, (3) mortification on the distorted prejudice, (4) desire to escape, (5) fearfulness for the unreliable future, (6) self-pity, (7) challenge to the future. The foregoing argument suggest that children under the institutional care be supported by more mental health intervention and nurses be disciplined by supportive conversation technique.

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주문형 케이크 제작 자동화를 위한 영상 기반 식품 모양 인식 및 측위 (Vision-based Food Shape Recognition and Its Positioning for Automated Production of Custom Cakes)

  • 오장섭;이재성
    • 한국정보통신학회논문지
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    • 제24권10호
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    • pp.1280-1287
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    • 2020
  • 본 논문에서는 주문형 케이크의 자동화 제작을 위해 필요한 일련의 영상 기반 식품 모양 인식 및 정밀 측위 방법을 제안한다. 초소형 카메라 모듈을 푸드 아트 프린터 내부의 비스듬한 위치에 장착 후 원근 변환을 적용하여 탑 뷰(top veiw) 이미지로 전환 후 에지 검출, 직선 및 원형 허프 변환 등을 수행하도록 하여 식품의 모양을 인식하고 무게 중심 좌표를 검출하도록 하였다. 본 알고리즘을 케이크 및 떡 모형에 적용하여 테스트를 수행하였으며 그 결과 180~250 lux 범위의 조명 환경에서 98.75% 의 높은 객체 인식률을 얻을 수 있었으며 50~120 lux 범위에서 0.87% 이내의 중심점 측위 오차율을 얻을 수 있었다. 이는 수요처의 요구 사항을 충분히 만족하는 수치이며 실시간 처리 성능도 프레임당 0.5초 이내로 나타나 상용화 가능성을 충분히 갖춘 것으로 판단된다.

향토성에 의한 울산덧배기춤의 형상화에 관한 연구 (A Study on its Formation of the Ulsan Dutbeki Dance: Focusing on Local Features in the Ulsan District.)

  • 최흥기
    • 공연문화연구
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    • 제41호
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    • pp.187-218
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    • 2020
  • 덧배기는 경상도에서 풍속으로 전래된 향토춤이다. 이 연구는 울산지역의 덧배기춤이 향토성에 의해 어떻게 형상화되었는지를 고찰하였다. 그 진행으로 첫 장은 울산지역의 향토성에 의한 풍속을 지역적으로 한반도 동남부 해안지역의 풍속, 역사적으로 군사문화에서 전래된 풍속, 그리고 사회적으로 마을 동제와 들놀음에서 전래된 풍속, 울산사람들이 가진 말투와 몸짓에서 본 풍속 등에서 고찰하였다. 다음 장은 지역적 풍속에 의한 울산덧배기춤의 형상화를 환경적으로 군사 문화적인 풍속에서 무예의 숭상과 군사훈련과 연관된 울산덧배기의 형상, 지리적으로 경상도 해안지역의 특성에 의한 울산덧배기 춤의 형상, 그리고 사회적으로 울산마을축제에서 주민들의 몸짓에서 본 울산덧배기의 형상으로 고찰하였다. 이 연구에서 경상도 지역 간의 향토성과 덧배기 춤 유산의 비교는 차후 연구에서 연계한다. 연구 성과는 울산덧배기 춤의 형상화를 지역 향토성에서 전래된 풍속으로 고찰한 것이다.

프랭클린(Franklin)의 사회구성주의 모델 관점으로 본 한국의 노인주택 맥락 (The Context of Housing for the Old Age in Korea with Perspective of Franklin's Social Constructionism Model)

  • 유병선;전경화;홍형옥
    • 가정과삶의질연구
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    • 제22권1호
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    • pp.103-114
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    • 2004
  • This study was performed by the literature review on housing of the aged in Korea with social constructionism perspective. This kind of research may be utilized as a theoretical framework for performance of any systems of housing for the aged. In terms of structural context, the value of conventional custom of filial piety thoughts and duty for family are being collapsed, which nay be suitable to the change of society, should be considered for positive acceptance of changes in ideology. In terms of institutional context, a method to grope for housing for the aged should be established through amicable cooperation between organizations of legalization concerned. In terms of organizational context, there is no organization that exclusively concern housing for the aged until now, thus, development of concrete manual is required for jobs of service in current department of policy for the aged. In terms of operational context, the service may include the understanding of characteristics of the aged and design of housing may also change the service of administration, and as cooperation in the local community care systems may change the service to the aged in the field. Connection of these services and operation of these organizations nay be required in the field to manage housing. Finally in terms of intersubjective context, as the form and method of housing management service is important, with understanding of the social meaning and importance on the role of manager.

러진테럽터스의 뉴 장르 공공미술에 나타난 환경색채 연구 (A Study on the Environmental Color of New Genre Public Art in Luzinterruptus' Work)

  • 김선영
    • 한국실내디자인학회논문집
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    • 제25권3호
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    • pp.112-120
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    • 2016
  • The purpose of the thesis is to explore ways of improving the quality of urban life by analyzing the Luzinterruptus's work looking for a new perspective on the relationship between environmental color and society. The street artist Luzinterruptus was born in Spain, is a leader in the field of New Genre Public Art brush on a canvas of light in the night. They should seek the views of other common color system and color environments. The method of research is urban design, we consider the concept of the public good understanding, and New Genre Public Art. It also analyzes the environmental color of Luzinterruptus to take advantage of the phenomenology by David Katz color classification. The scope of the thesis is focused on the analysis of the works featured in their website and webzine. Then select a sculpture installation information is stated on the environmental color of their work. The role of environmental color in their work is not an aesthetic experience of harmonious urban landscape was seeking Public Art. The citizens of the area and the installation work themselves. Also it listed as demolition after the exhibition to realize the difference with other people and take advantage to environmental color. Therefore, they the contemporary agenda in many part of narrative takes in the garbage or disposables that you can easily look at our surroundings, In addition, citizens are directly experiencing the fantastic custom-made lights and colors and objects of the oversize as a potential recalls memories. Thus, the use of environmental color comfortable life there is horizontal participation and communication of the 'citizens' critical perspective of the 21st century cumulative cities.

조직의 정보 니즈와 ERP 기능과의 불일치 및 그 대응책에 대한 이해: 조직 메모리 이론을 바탕으로 (Understanding the Mismatch between ERP and Organizational Information Needs and Its Responses: A Study based on Organizational Memory Theory)

  • 정승렬;배억호
    • Asia pacific journal of information systems
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    • 제22권2호
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    • pp.21-38
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    • 2012
  • Until recently, successful implementation of ERP systems has been a popular topic among ERP researchers, who have attempted to identify its various contributing factors. None of these efforts, however, explicitly recognize the need to identify disparities that can exist between organizational information requirements and ERP systems. Since ERP systems are in fact "packages" -that is, software programs developed by independent software vendors for sale to organizations that use them-they are designed to meet the general needs of numerous organizations, rather than the unique needs of a particular organization, as is the case with custom-developed software. By adopting standard packages, organizations can substantially reduce many of the potential implementation risks commonly associated with custom-developed software. However, it is also true that the nature of the package itself could be a risk factor as the features and functions of the ERP systems may not completely comply with a particular organization's informational requirements. In this study, based on the organizational memory mismatch perspective that was derived from organizational memory theory and cognitive dissonance theory, we define the nature of disparities, which we call "mismatches," and propose that the mismatch between organizational information requirements and ERP systems is one of the primary determinants in the successful implementation of ERP systems. Furthermore, we suggest that customization efforts as a coping strategy for mismatches can play a significant role in increasing the possibilities of success. In order to examine the contention we propose in this study, we employed a survey-based field study of ERP project team members, resulting in a total of 77 responses. The results of this study show that, as anticipated from the organizational memory mismatch perspective, the mismatch between organizational information requirements and ERP systems makes a significantly negative impact on the implementation success of ERP systems. This finding confirms our hypothesis that the more mismatch there is, the more difficult successful ERP implementation is, and thus requires more attention to be drawn to mismatch as a major failure source in ERP implementation. This study also found that as a coping strategy on mismatch, the effects of customization are significant. In other words, utilizing the appropriate customization method could lead to the implementation success of ERP systems. This is somewhat interesting because it runs counter to the argument of some literature and ERP vendors that minimized customization (or even the lack thereof) is required for successful ERP implementation. In many ERP projects, there is a tendency among ERP developers to adopt default ERP functions without any customization, adhering to the slogan of "the introduction of best practices." However, this study asserts that we cannot expect successful implementation if we don't attempt to customize ERP systems when mismatches exist. For a more detailed analysis, we identified three types of mismatches-Non-ERP, Non-Procedure, and Hybrid. Among these, only Non-ERP mismatches (a situation in which ERP systems cannot support the existing information needs that are currently fulfilled) were found to have a direct influence on the implementation of ERP systems. Neither Non-Procedure nor Hybrid mismatches were found to have significant impact in the ERP context. These findings provide meaningful insights since they could serve as the basis for discussing how the ERP implementation process should be defined and what activities should be included in the implementation process. They show that ERP developers may not want to include organizational (or business processes) changes in the implementation process, suggesting that doing so could lead to failed implementation. And in fact, this suggestion eventually turned out to be true when we found that the application of process customization led to higher possibilities of failure. From these discussions, we are convinced that Non-ERP is the only type of mismatch we need to focus on during the implementation process, implying that organizational changes must be made before, rather than during, the implementation process. Finally, this study found that among the various customization approaches, bolt-on development methods in particular seemed to have significantly positive effects. Interestingly again, this finding is not in the same line of thought as that of the vendors in the ERP industry. The vendors' recommendations are to apply as many best practices as possible, thereby resulting in the minimization of customization and utilization of bolt-on development methods. They particularly advise against changing the source code and rather recommend employing, when necessary, the method of programming additional software code using the computer language of the vendor. As previously stated, however, our study found active customization, especially bolt-on development methods, to have positive effects on ERP, and found source code changes in particular to have the most significant effects. Moreover, our study found programming additional software to be ineffective, suggesting there is much difference between ERP developers and vendors in viewpoints and strategies toward ERP customization. In summary, mismatches are inherent in the ERP implementation context and play an important role in determining its success. Considering the significance of mismatches, this study proposes a new model for successful ERP implementation, developed from the organizational memory mismatch perspective, and provides many insights by empirically confirming the model's usefulness.

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