• Title/Summary/Keyword: financial development

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A Study on the Development of Computer Aided Design Software for Interior Architectural Design-From CAD(Computer Aided Design) to Virtual Reality of Transforting (실내 건축 설계를 위한 CAD 소프트웨어 개발에 관한 연구-CAD로부터 가상현실 GRAPHIC PROGRAM으로의 전환을 통하여-)

  • 이남수
    • Korean Institute of Interior Design Journal
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    • no.12
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    • pp.40-49
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    • 1997
  • What's the direction of INTERIOR ARCHITECTURAL DESIGN in 21 Century High Tech\ulcorner The purpose of this research is to show not only practical use of Computer Graphic(CG) as simple tool function, but offering conversation with computer and other ways of method. When we consider poor CG market, investment on the research of VR(Virtual Reality) is the most urgent. The investment on VR will solve various problems. Firstly. It will solve the problems drived from Interior design process by making spatial images like reality. Secondly, It will solve high wages and financial difficulties caused by raise cost funds. Thirdly, It prevents in a road from foreign company that will bring enormous program, caused by opening the domestic market. Also, It help interior designer check in advance the problems in constructure through showing him a supposed imagination including the system and location of equipments. But it is reality that even ordinary American can't offer VR(Virtual Reality) System. We should have noted that it is normal to spend 10 billion won for such presentation as Model House in the large corporation. We must acknowledge that it is such a waist of money nationally. Therefore, investment on CG & VR System is essential in order to save cost more effective presentation & interior design. We will see great result within a year. As we can see, there is huge area we have make develop. One of them is specific technical plan on VR System and study of flow chart. We close with simple methodological way to use VR System and will study Computer System. Which is fitting to CG that we have to solve the link of hardware and software on VR System\ulcorner We know from the cases in other countries that continuous research on this subject has great value for Interior Architectural Design and its effective use. When we try hard not only for methodological use but practical use, the purpose of CG and VR System will be a factor to contribute on this subject for better Interior design & presentation.

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Virtual Credit Card Number Payment System with Stored Hash Value for Efficient Authentication (효율적인 인증을 위한 해시 저장방식의 가상카드번호 결제 시스템)

  • Park, Chan-Ho;Kim, Gun-Woo;Park, Chang-Seop
    • Journal of the Korea Institute of Information Security & Cryptology
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    • v.25 no.1
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    • pp.5-15
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    • 2015
  • Electronic transactions have been increasing with the development of the high-speed Internet and wireless communication. However, in recent years financial corporations and mobile carriers were attacked by hackers. And large numbers of privacy information have been leaked. In particular, in the case of credit card information can be misused in the online transaction, and the damage of this given to cardholder. To prevent these problems, it has been proposed to use a virtual card number instead of the actual card number. But it has security vulnerability and requires additional security infrastructure. In this paper, we analyzed the proposed virtual card number schemes. and we propose a new virtual credit card number scheme. In the newly proposed scheme, cardholder generates a key pair (public key/private key) and pre-register public key to the issuer. then, cardholder can pay no additional security infrastructure while still efficiently satisfy the security requirements.

The Impact of Sales and Management Expenses on Firm Value (기업특성에 따른 판매관리비가 기업 가치에 미치는 영향)

  • Son, Jeong-Guen;Bae, Khee-Su
    • Korean Management Science Review
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    • v.34 no.1
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    • pp.71-84
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    • 2017
  • The purpose of this study is to extract the characteristic cost through the time series analysis of each cost from 2003 to 2014, and to grasp the performance and relevance of the enterprise. Therefore, in this section, we analyzed the time-series analysis of selling, administrative, and non-operating expenses as described above. First, depreciation cost, advertising cost, transportation cost, research cost, current research cost, and ordinary development cost were extracted as the variables of interest to be verified in the empirical analysis. However, in the analysis of non-operating expenses, we could not extract the specific cost, but we could grasp the time-series flow of cost data before and after two epochs such as financial crisis and introduction of IFRS obligation. The results of this study show that sales management costs have a positive (+) effect on firm value. Empirical analysis confirms that management is trying to increase or decrease the cost This can be confirmed by the empirical results of this paper. At present, general enterprise accounting is done through ERP system. However, since the ERP system does not have an analysis system for each sales and management cost, the current system has difficulty in knowing the budget item for each cost each time the expenditure resolution for each cost item is made, It is a reality that the expenditure plan must be managed separately and it is inconvenient to keep it. However, if this practical difficulty is solved by the cost analysis system such as sales management cost, the present accounting information system will be further developed. Furthermore, the management will increase the profit item It is thought that coordination actions can also be prevented in advance.

A Profit Calculating Analysis and a Proposal of Estimation System of Historical Cost Data in the Electrical Construction Works (실적공사비에서 전기공사의 적정이윤율 분석에 관한 연구)

  • Seo, S.S.;Jang, Y.G.;Kim, K.G.;Hyun, S.Y.;Wang, Y.P.;An, J.H.;Park, M.Y.;Sohn, H.K.
    • Proceedings of the KIEE Conference
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    • 2009.07a
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    • pp.2129_2131
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    • 2009
  • Since Jan. 2004, the Ministry of Construction and Transportation has partly introduced estimation system of historical cost data in order to reflect result cost of construction market to cost estimation for public construction. It is expected that the purpose of the introduction would be evaluated considering the long-term development of domestic construction industry. In article 3, paragraph 4 of the planning criteria of estimated cost of financial regulation related to government contract rule, the profit estimated by historical cost data indicates sales profit and it is calculated by multiplying the sum of direct cost, indirect cost and general overhead by rate of profit. Finally, it is said that rate of profit cannot exceeds 10%. However, there are a lot of constructions for electronic equipment in the electronic construction and the proportion of government furnished material is very high, not like engineering works or constructions. Therefore, as the proportion of material cost over direct cost is relatively lower, if current rate of profit (10%) is applied, there would be a wide difference of cost in the items of profit under the estimation system of historical cost data. This paper was conducted to examine estimation methods of the items of profit under the estimation system of historical cost data and suggest reasonable applications.

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The Role of Major Donors in Health Aid to the Democratic People's Republic of Korea

  • Lee, Haewon;Ahn, Deborah Y.;Choi, Soyoung;Kim, Youngchan;Choi, Hyunju;Park, Sang Min
    • Journal of Preventive Medicine and Public Health
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    • v.46 no.3
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    • pp.118-126
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    • 2013
  • We investigated the major trends in health aid financing in the Democratic People's Republic of Korea (DPRK) by identifying the primary donor organizations and examining several data sources to track overall health aid trends. We collected gross disbursements from bilateral donor countries and international organizations toward the DPRK according to specific health sectors by using the Organization for Economic Cooperation and Development creditor reporting system database and the United Nations Office for the Coordination of Humanitarian Affairs financial tracking service database. We analyzed sources of health aid to the DPRK from the Republic of Korea (ROK) using the official records from the ROK's Ministry of Unification. We identified the ROK, United Nations Children's Fund (UNICEF), World Health Organization (WHO), United Nations Population Fund (UNFPA), and The Global Fund to Fight AIDS, Tuberculosis and Malaria (GFATM) as the major donor entities not only according to their level of health aid expenditures but also their growing roles within the health sector of the DPRK. We found that health aid from the ROK is comprised of funding from the Inter-Korean Cooperation Fund, private organizations, local governments, and South Korean branches of international organizations such as WHO and UNICEF. We also distinguished medical equipment aid from developmental aid to show that the majority of health aid from the ROK was developmental aid. This study highlights the valuable role of the ROK in the flow of health aid to the DPRK, especially in light of the DPRK's precarious international status. Although global health aid from many international organizations has decreased, organizations such as GFATM and UNFPA continue to maintain their focus on reproductive health and infectious diseases.

Effects of Air Pollution on Public and Private Health Expenditures in Iran: A Time Series Study (1972-2014)

  • Raeissi, Pouran;Harati-Khalilabad, Touraj;Rezapour, Aziz;Hashemi, Seyed Yaser;Mousavi, Abdoreza;Khodabakhshzadeh, Saeed
    • Journal of Preventive Medicine and Public Health
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    • v.51 no.3
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    • pp.140-147
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    • 2018
  • Objectives: Environmental pollution is a negative consequence of the development process, and many countries are grappling with this phenomenon. As a developing country, Iran is not exempt from this rule, and Iran pays huge expenditures for the consequences of pollution. The aim of this study was to analyze the long- and short-run impact of air pollution, along with other health indicators, on private and public health expenditures. Methods: This study was an applied and developmental study. Autoregressive distributed lag estimating models were used for the period of 1972 to 2014. In order to determine the co-integration between health expenditures and the infant mortality rate, fertility rate, per capita income, and pollution, we used the Wald test in Microfit version 4.1. We then used Eviews version 8 to evaluate the stationarity of the variables and to estimate the long- and short-run relationships. Results: Long-run air pollution had a positive and significant effect on health expenditures, so that a 1.00% increase in the index of carbon dioxide led to an increase of 3.32% and 1.16% in public and private health expenditures, respectively. Air pollution also had a greater impact on health expenditures in the long term than in the short term. Conclusions: The findings of this study indicate that among the factors affecting health expenditures, environmental quality and contaminants played the most important role. Therefore, in order to reduce the financial burden of health expenditures in Iran, it is essential to reduce air pollution by enacting and implementing laws that protect the environment.

The Development of R&D SEA Measures in National R&D Programs Evaluation (국가연구개발사업의 성과평가를 위한 SEA 측정치 개발)

  • 이종식
    • Proceedings of the Technology Innovation Conference
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    • 1997.07a
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    • pp.247-265
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    • 1997
  • The objectives of not-for-profit organizations including government supported research institutes are, by definition, to achieve socially desired nonfinancial goals. Current reporting focuses on providing information to meet the needs of users. This information may be provided in the annual research report, financial report, and other reports. An objective of current reporting is to provide users with information that will assist them in evaluating the performance(efficiency and effectiveness) of reporting entity. The evaluation of R&D project's performance requires information not only about the acquition and use of resources, but also about the outputs and outcomes of R&D activities, This study aims to recommend that R&D Service Efforts and Accomplish- mints(SEA) reporting is useful for performance evaluation in national R&D programmes. To achieve this aims, I attempt to develop the R&D SEA measures with reference to the Concepts Statement No. 2 of the Governmental Accounting Standards Board. R&D SEA measures consist of five categories : (1) input measures, (2) outcome measures, (3) output measures, (4) re1a1e efforts to accomplishments, (5) explanatory information.

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Characteristics of Technological Innovation and Methods for Innovation Capability in Daegu-Gyeongbuk's Mobile Industry (대구.경북 모바일산업의 기술혁신 특성 및 혁신역량 제고방안)

  • Jeon, Ji Hye;Lee, Chul Woo
    • Journal of the Korean association of regional geographers
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    • v.20 no.1
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    • pp.16-29
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    • 2014
  • This study aims to suggest methods for improving innovation capability in Daegu-Gyeongbuk's mobile industry. Before offering suggestions, it analyzes the characteristics of technological innovation based on the mobile industry's value chain in Daegu-Gyeongbuk in relation to R&D workforce, R&D expenditures, and R&D networks. Support for R&D workforce in the Daegu-Gyeongbuk's mobile industry is concentrated in the mobile device and contents sectors. In addition, it is difficult for companies to finance R&D expenditures because most are SMEs, except for some large enterprises in the mobile device sector. R&D networks are structured mainly inside of companies, and linkages among universities, research institutes, and supporting institutes are weak in all sectors. To strengthen the innovation capability in Daegu-Gyeongbuk's mobile industry, therefore, human resource projects should be dispersed, and financial support should also be spread across value chain sectors rather than concentrated. Aside from this, a place for industry, academia, institutes, and government to build and enhance innovative networks should be created in all sectors.

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A Study on Furniture Making Program Development for Children's Designing Creativity (어린이 디자인 창의성 개발을 위한 D.I.Y 가구 만들기 프로그램 개발에 관한 연구)

  • Kim, Young Joo
    • Journal of the Korea Furniture Society
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    • v.26 no.3
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    • pp.187-195
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    • 2015
  • School activities which are opened after-school or during a vacation have been social issues as our society is nuclearized and both parents are working, so that elementary school students and middle school students are less taken care of and less concerned by their parents. It is regrettable that students are spending too much time on private academies in the situation where they cannot help but staying alone after school and where frantic fever of private education pervades their lives. For the sake of those students, the Ministry of Education announced, "Each school can open its after-school programs or vacation programs based on students and their parents' demands making it a rule of a student's voluntary participation. After school programs for elementary and middle school students are operated by local communities providing extra courses or programs in addition to regular classes. Those programs are paid by participants or supported by financial aids in order to decrease parents' burdens of costs of private education and to reduce educational gaps between rich and poor children or between the regions. After school programs are either curricular or non-curricular educational activities with students' voluntary participation, and the programs are meant to supplement and strengthen the role of public school education. Non-curricular courses that consist of various programs, in particular, are receiving good reputations by students and parents. Therefore, this study develops and operates "children's making D.I.Y. furniture" program that is one of non-curricular courses and an activity-oriented art program for children to improve their designing creativity and to help them experience their future jobs in advance. The purpose of this study is to analyze advantages and disadvantages of the program using survey and assessment methods and to find out a developmental direction focused on future-oriented and specialized educational programs for children.

REffects of Surge Protective Devices with Respect to Types of System Grounding and Wiring Methods (전원계통의 접지방식 및 배선방식에 따른 서지보호기의 효과)

  • 이수봉;이복희;길형준
    • Journal of the Korean Institute of Illuminating and Electrical Installation Engineers
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    • v.18 no.2
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    • pp.90-99
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    • 2004
  • High speed info-communications equipment are required with development of highly information-oriented society, the intelligent industrial facilities and social systems such as administrative, financial and traffic systems, are gradually becoming to automation, which are composed of the integrated circuits and micro-semiconductors, remote control and operation. Thus modern micro-electronic circuits can frequently be damaged by lightning surge. The protection of electronic circuits from lightning overvoltages is concentrated very interesting. In this paper, for the purpose of providing the effective protection method of electronic devices such micro-computers from lightning surges in a residential building, the protection effect of surge protective devices according to types of system groundings were experimentally analyzed. Also the effective installation method of surge protective devices was examined and proposed. The installation of SPDs in retrofits was a high remnant voltage across the protected device owing to the inductance in the long wires to the SPDs. Finally the method of installing the SPD by twisted pain wires is remarkably effective for fast rising transient overvoltages.