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        원가관리가 기업 내부 · 외부 연구개발 효율성에 미치는 영향

        우청원(Chungwon Woo),정양헌(Yanghon Chung) 한국관리회계학회 2016 관리회계연구 Vol.16 No.2

        본 연구는 국내 제조기업들의 내부 · 외부 연구개발 효율성을 분석하고, 원가관리 수행여부에 따른 연구개발 효율성의 차이를 분석하였다. 연구를 수행하기 위해 톰슨 로이터의 Asset4 Datastream과 과학기술정책연구원의 기술혁신조사 설문자료를 이용하였다. 비모수적 방법론인 자료포괄분석(Data Envelopment Analysis:DEA)을 사용한 분석결과에 따르면 국내 기업들의 연구개발 효율성은 전반적으로 우수한 것으로 나타났다. 반면, 효율성이 낮은 기업들은 규모의 비효율성에 비해 순수 기술의 비효율성이 주 요인으로 작용하고 있음을 확인할 수 있었다. 추가적으로 슬랙값 분석을 수행한 결과, 내부 연구개발의 슬랙값이 외부 연구개발의 슬랙값보다 크다는 것을 확인할 수 있었다. 그리고 원가관리를 수행하고 공시하는 기업의 연구개발 효율성이 원가관리를 수행하지 않은 기업의 연구개발 효율성보다 높다는 것을 밝혔다. 이러한 연구결과를 통해 본 연구는 첫째, 기업은 연구개발투자 규모만을 키울 것이 아니라 연구개발의 효율성을 높일 수 있는 방안을 강구하여야 하며, 둘째는 내부 연구개발투자 뿐만 아니라 외부 연구개발투자의 비효율성을 줄일 수 있도록 하여야 하며. 셋째는 기업의 원가관리는 기업의 재무적 성과뿐만 아니라 연구개발 효율성에도 긍정적인 영향을 미치므로 연구개발 원가관리시스템을 실행하는 것이 필요하다는 시사점을 제시하였다. This paper examines the internal and external R&D efficiencies for Korean manufacturing firms and reveals the impact of cost management on R&D efficiencies. In order to examine the hypotheses, we use Data Envelopment Analysis(DEA) as non-parametric methodologies by using Datastream from Thomson Reuters and Korean Innovation Survey(KIS) from STEPI. We find that most listed manufacturing firms have high R&D efficiencies. On the other hand, there are few firms having low R&D efficiencies because of inefficient pure technology efficiencies calculated by disassembling total R&D efficiencies. When examining slack comparison, slacks of internal R&D efficiencies are larger than ones of external R&D efficiencies. In addition, firms implementing advanced cost management such as risk management and change management have higher R&D efficiencies than firms which do not conduct it. We provide three main implications. First, managers have to consider the strategy to improve pure technology efficiencies as well as scale efficiencies. Second, efficiently using input is a critical issue in internal R&D efficiencies. Lastly, cost management increases not only financial performance but also R&D efficiencies by distributing R&D inputs and reducing unnecessary procedures.

      • 블록체인 기반 연구데이터 플랫폼 구축 방안

        우청원(Chungwon Woo),이정(Jungwoo Lee),손수아(Soo-Ah Sohn) 과학기술정책연구원 2020 정책연구 Vol.- No.-

        The demand for research data sharing and utilization increases. As digital technology develops, research data production and accumulation speed increases, and as convergence research and joint research increase worldwide, demand for sharing and utilization of research data increases. Although there is a research data platform, it is not well shared and utilized. Attempts to solve existing problems increase by incorporating blockchain into research data platforms. Blockchain has been attracting attention as a key technology of the fourth industrial revolution, and the introduction of blockchain to ensure data transparency and integrity in untacted services, which have recently been drawing attention due to Covid-19. The purpose of this study is to identify the areas where blockchain can contribute to sharing and utilizing research data, and to present a plan to build a blockchain-based research data platform. We propose five methods for building blockchain-based research data platforms. First, operators set the purpose and scope of the demand-based research data platform. Existing research data platforms did not reflect different demands by the research field. 1) Demand discovery, 2) demand clarification and typification, and 3) selection of target research field are necessary for determining Blockchain-based research data platform purpose and scope. Incentive structures must be in place to clearly distinguish the roles of the public from the private sector in the research data platform and to allow the private sector to participate in the public research data platform. Second, considering the characteristics of blockchain, application areas should be selected first and the operating system should be prepared. There are issues related to sharing and utilizing research data that are difficult to solve with blockchain, such as difficulty in collecting research data and lack of standardized research data. The blockchain implementation area should be selected based on 1) the possibility of research data collection, 2) degree of standardization, 3) capacity, and production speed. Blockchain specialized data curation that can manage research data quality is needed. Third, the possibility of implementing blockchain technology should be considered. For sharing and utilizing research data, specific blockchain technologies or services should be identified. It can be used while protecting personal information through DID and zero-knowledge proof. Cloud-based distributed storage technology enables storing and transmitting large amounts of research data. Comparison of hash values can fundamentally prevent the falsification of research data. Smart contracts can reduce sharing costs and support an incentive system. Fourth, social acceptability should be expanded by improving perceived usefulness and perceived ease of use. The social acceptability of blockchain-based research data platforms is low. It is necessary to develop services that are differentiated from existing platforms and continue to develop technologies until the number of users reaches critical mass. UX/UI development is needed to increase usability. Lastly, it is necessary to come up with measures to support the development, distribution, and management of blockchain services. It is difficult for small and medium-sized companies to cover the cost of building blockchain services. Public blockchain infrastructure support services are needed so that companies or institutions can develop, distribute, and manage blockchain services. For example, China Blockchain Service Network (BSN) supports local Internet networks and cloud services so that companies or institutions can develop standardized blockchain services.

      • 과학기술계 출연(연) 사회적 가치 확대를 위한 R&D 추진방안 연구

        우청원(Chungwon Woo),장필성(Pilseong Jang),김태양(Taeyang Kim) 과학기술정책연구원 2019 정책연구 Vol.- No.-

        There is a growing interest in realizing social values through science and technology. Among the global risks, environmental and social factors are becoming more important than economic factors. Major foreign countries regard social value as important in science and technology policy. Korea also proposes a people-centered national philosophy and treats social values as important in science and technology policy. The purpose of this study is to derive R&D plans for GRIs that play a major role in national science and technology policy to realize social values. First of all, social values should be understood, and the basis for realizing GRIs’ social values is derived. Next, we derive social values that GRIs should focus on and draw specific policy to realize them. In this study, three research contents are included to achieve the research purpose. First, the social value definition and characteristics are identified by examining the theory of social value. By investigating at the legislation associated with social values, we look at how social values are specified. Second, to derive the direction of GRIs for social value realization, Conducting surveys on citizens and experts, and investigating domestic and overseas R&D policies, and R&D projects. Third, in-depth case studies and expert interviews are conducted to derive specific policy tasks. Through the above methods, this study derives 11 policy tasks and categorizes them into 4 types. First, establishing GRIs R&R. In order to establish effective R&R of GRIs, this study presented the process of realizing social value associated with R&R and the guidelines for establishing R&R. Second, the preliminary(Ex-ante) preparation system suggested the establishment of integrated DB, classification system, and AI-based real-time monitoring system before R&D. Third, R&D planning and operation includes the introduction of the ‘Planning Living Lab’ system, which is necessary for consultation among various stakeholders, securing non-R&D budgets, establishing an implementation system at the government·NST·GRIs, building a citizen participation platform, and training social entrepreneurship and etc. Lastly, in the evaluation and implemetation of R&D, Social BSC, a social evaluation system, was proposed, and a technology transfer system for social economic organization, such as social venture and social enterprise was established.

      • 공공서비스의 지능화 혁신을 통한 첨단기술의 수요연계 R&D 추진방안

        최종화(Jonghwa Choi),조용래(Yongrae Cho),우청원(Chungwon Woo),정장훈(Jang Hoon Chung),김은아(Eun-A Kim),차종혁(Jonghyuk Cha) 과학기술정책연구원 2019 정책연구 Vol.- No.-

        Intelligent innovation has been one of the national strategies as stated by the government at the recent inaugural session of Committee on the Fourth Industrial Revolution. This is due to the fact that intellectualization is considered as a key agenda to drive new innovation during the fourth industrial revolution. Though there has still been an on-going controversy arising from the conceptual ambiguity of what is meant by the fourth industrial revolution, one remarkable point is that some of the newly emerged technologies have already shown eye-opening progress. Thus, it is worth investigating because technological advancement and economic development occurred during the phenomenal and historical third wave of information revolution. Considering the Korean government’s current policies for innovative growth, the new business initiatives through the use of new technologies are undoubtedly significant to achieve the intelligent innovation. However, conventional R&D investment approaches (e.g. subsidies for R&D) have limited to realize such innovation. To address the problematic situation, we suggest new directions containing the creation of new demand through innovative public services and the development of technology-based new solutions to accelerate it. This forms a part of demand-driven innovation activities recently being carried out in many European countries. Focusing on the intellectualization of innovative public services, this study seeks to find out new insights in order to enhance public service quality and trigger new and innovative technologies. In this context, we examine the details of public demand to clarify who the substantive consumers are and what needs to be defined to specify the demand. Moreover, we analyze the features of current policies and relevant organizations in South Korea. Then, both national and international cases are explored to grasp the challenges of industrial impacts from R&D in extant operations and the global best practices with respect to policies, organizations and public markets respectively. Finally, this report makes an original contribution by providing demand-driven R&D strategies in the form of twenty tasks in five categories. These formulate a procedural approach from discovering and planning the initial demand to linking it with a purchase, and it contains a wider context of strategizing new R&D investment beyond unit-based business initiatives. Our recommendations contribute to a better understanding of demand-driven innovation as an effective alternative especially for policymakers.

      • 융합이 기술혁신패턴에 미치는 영향과 대응전략

        이광호(Kwang Ho Lee),조용래(Yongrae Cho),우청원(Chungwon Woo),정장훈(Jang Hoon Chung),최종화(Jonghwa Choi),이주영(Juyoung Lee),유상욱(Sanguk Yu),이충현(Choong Hyun Lee),김은아(Eun-A Kim),김명순(Myungsoon Kim) 과학기술정책연구원 2016 정책연구 Vol.- No.-

        The convergence of technology and industry has been recognised as a key to overcome growth slowdown in major industries at the country level. However, evidence-based policies and institutions regarding the convergence are still in its infancy. A theory of technological innovation patterns, which is one of major theories on technological innovation, argues that policies must be set in the context of industrial innovations considering its key attributes and innovation paths. Based on the theory, understanding relationships between the patterns and convergence can provide significant insights to formulate appropriate policies on industry convergence. This research has questioned that the Pavitt’s theory of technological innovation patterns analysing British firms a few decades ago is still available for major industries in Korea. Other issues to be questioned are what the impacts of convergence which widely spreads out every technology and industry on technological innovation patterns are and how to verify them. Based on the questions, this research aims to analyse technological innovation patterns for major industries in Korea by periods and to identify the impacts of convergence on the patterns. Furthermore, policy directions can be suggested based on the results in order to be ready to upcoming technological innovation challenges. The research focused on two major leading industries, automobile and display. It divided historical trajectories of both industries into three parts and analysed their key attributes of industry environment and institution, technological regime and organizational response by each period. The cases were analysed using a framework combined two theories of technological innovation patterns and sectoral innovation systems accompanied by patent data for quantitative analysis. As a result, technological innovation patterns of both automobile and display industries have transformed from scale-intensive to science-based in Pavitt’s taxonomy by periods. In particular, convergence between electronic engineering and information and communication technology (ICT) has led to radical transformation in the automobile industry. Meanwhile, changes of display industry have been mainly caused by convergence between semiconductor materials technology and nanotechnology. In addition, the co-evolution of technology regime and industry environment and institution has influenced the changes of technological innovation patterns. With the results of analysis, the research recommends several applicable policies to improve coherence between industry environment and institution, technological regime and organizational response. Firstly, a guideline and roadmap for regulation improvement are required to respond next architecture transformation. Secondly, domestic mergers and acquisitions (M&A) and joint ventures should be accelerated. Thirdly, it is necessary to raise specialized research and development (R&D) companies and to access a niche market generated by segmented value chain trends. Fourthly, monitoring systems offering information on technology and industry convergence are required under scrutiny of global trends in regulation changes. Fifthly, there is a need to promote initial markets targeting on convergence products through innovative public procurement systems. Lastly, task-force team underlying interdepartmental agreement and incentives for performances are essential to compel integrated policies.

      • 실증 기반 기술사업화 효율성 제고 방안

        손수정(Soo J. Sohn),이세준(Se-jun Lee),우청원(Chungwon Woo),김명순(Myungsoon Kim) 과학기술정책연구원 2019 정책연구 Vol.- No.-

        This study examines how to improve the efficiency of technology commercialization through the role of demonstration in the R&D cycle. The main research question is “whether study on demonstration as a bridge between technology and market for technology commercialization is properly conducted?” The sub-questions include 1) the importance of study on demonstration, 2) the characteristics of demonstration by technologies, 3) the adequacy of demonstration level in terms of R&D scale, and 4) the essential resources and systems for demonstration. This study examines the concept, institution, plan, and government projects of R&D demonstration through literature reviews. Then the study analyzed characteristics of R&D demonstration through case studies in different technology fields, and in-depth written interviews with researchers experienced demonstration projects in those fields. The definition of demonstration is the repeated process of identifying and responding R&D achievement to various situation that may occur under the actual environment that could be applied, then supplementing the technical limitations and verifying. So far, demonstration in public R&D has been carried out in terms of increasing R&D efficiency, but budget of demonstration has greatly fluctuated depending on the method of increasing efficiency. Researchers experiencing demonstration projects expressed difficulties in finding and matching with technology demanders, securing specialized projects for demonstration, and lacking adequate resources. As a detailed examples, this study examined sectoral case studies of autonomous vehicles, energy, chemical and environmental industries, and defense and aviation industries, also case studies by countries in the US, Germany, China, Japan and the Netherlands. The policy recommendations based on results of this study are as follows. First, the linkage of demonstration projects and R&D achievements must strengthen. Specific measures include preliminary pre-testing, expansion of follow-up demonstration projects on R&D achievements that are likely to be commercialized, improvement of performance evaluation indicators suitable for demonstration, and incorporating demonstration into the R&D stage. Second, a competition system for demonstration should be established. In order to allow different approaches and to provide opportunities for the development of various solutions, the competition system presents minimum level of expected results and allow the next level of demonstration through the gate upon arrival. Third, mid- and long-term collaborative demonstration by multiple actors should support. If excessive time and cost is needed, multiple stakeholders would work together to prevent the disconnection between R&D and technology commercialization. Fourth, it is necessary to establish a platform for conducting demonstration projects and to specialize the workforce. It is essential to support the demonstration execution platform considering the characteristics of each technical field and to improve the expertise and treatment of technicians in order to cultivate professionals for demonstration.

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