• Proceedings of the Korean Institute Of Construction Engineering and Management
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• 2007.11a
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• pp.68-74
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• 2007

Critical Chain Project Management(CCPM) is a new project management system paradigm which maintains the advantages of PERT/CPM and improves the shortcomings of it. In CCPM the task durations are determined as 50% time estimates, ie average time discarding the their contingency. CCPM determines the critical chain the constraint of a projects considering the logical precedence relationship and resource conflict resolution. Project buffer is located at the end of critical chain to absorb the variations of critical chain. The size of project buffer is usually calculated as the half of the sum of critical chain length. Also feeding buffer is inserted after each non-critical chain which feeding into the critical chain to prevent the time delay of critical chain from uncertainties of non-critical chains. Resource buffer can be utilized to improve the availability of resources of critical chain. Buffer management is a project execution and control mechanism. Buffers are classified into 3 zones. They are OK zone, Watch and Plan zone and Expediting zone. If the project status is within Watch and Plan zone, contingency plan is established. And if it changes into Expediting zone, the preplanned contingency plan are executed to recover the time delay. In CCPM the workers are asked to work with relay runner work mechanism that they work fast if possible and report their completion to project manager for the succeeding task to start as soon as possible. The task durations are not considered as the promised time schedule. The multi-tasking is prohibited.

• Journal of the Korea Convergence Society
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• v.9 no.11
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• pp.307-313
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• 2018

In this study, analyzed the effect of the introduction and operation of internal control system of a company on accounting information usefulness in a rapidly changing business environment. In order to conduct this study, we studied a comprehensive analysis on the usefulness of internal control and accounting information, and applied the research model to the purpose of this study. In this study, we analyzed the degree of the relationship between variables based on the discretionary accruals of the modified Jones model using the internal control evaluation index based on the components of the internal control system for China. In the empirical analysis, analyzed that the operation of internal control has a negative influence on discretionary accruals, which is a substitute for usability of accounting information. In addition, the risk management factors of the internal control system have a negative correlation with the usefulness of accounting information. The results of this study suggest that it is possible to present the positive function of internal control system to many firms where the introduction and operation of internal control is important, and to provide useful guidance in the study of the relationship between the operation of internal control and discretionary accruals for foreign company.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.13 no.6
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• pp.117-127
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• 2018

When we face an unexpected challenge, should we stick to the original plan and persevere through the series of challenges? Or shall we pivot and transform our original plan into something new by taking into account the newly acquired information? This perennial question of perseverance versus pivot as two competing problem-solving strategies has puzzled our every day lives. In this study, based on the large-scale, nation-wide survey on entrepreneurship, I found that individual entrepreneurial orientation, which consists of innovativeness, risk-taking, and proactiveness, promotes an individual's tendency to choose new problems to solve. Perseverance strategy was found to positively moderates the relationship between innovativeness and the tendency to choose new problems to solve, whereas the relationship between risk-taking and the tendency to choose new problems to solve was found to be negatively moderated by perseverance strategy. Pivot strategy, on the other hand, was found to be positively moderates the relationship between proactiveness and the tendency to choose new problems to solve. These findings contributes to the stream of individual entrepreneurial orientation research by empirically testing two competing problem-solving strategies of perseverance and pivot to show their interaction effects with entrepreneurial orientation. Also the findings of this study expand the potential outcome of entrepreneurial orientation by adding an individual's tendency to choose new problems to solve rather than what he or she has already experienced before.

• Journal of Digital Convergence
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• v.19 no.2
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• pp.93-103
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• 2021

S&OP(Sales and Operations Planning) is an ongoing process of periodic planning, reviewing, and evaluation through the involvement of all key stakeholders. Within this process, performance is regularly reviewed and early warning signals are generated, so that the company can react quickly to changing market and operational environment. This paper presents a framework for effective S&OP for fair alignment, accountability, teamwork, visibility, and risk management. This framework focuses on supply chain information governance, level of information sharing through S&OP, role of S&OP as coordination mechanism, APS effectivesness as a planning tool and SCM performance. In addition, a brief case study on the operating characteristics of S&OP at three Korean firms is presented. Implications of the study finding are also provided. It will also make companies that are considering the introduction of S&OP aware of the importance of S&OP, which will provide practical guidelines for the introduction of S&OP.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.22 no.6
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• pp.67-74
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• 2021

Ground Operations Command (GOC) has studied various methods using artificial intelligence (AI) in order to accomplish ground missions more effectively and to strongly respond to variable strategic situations with advancements in fourth industrial revolution technology. As the result of various literature reviews, PEST-7S-SWOT is considered the most appropriate methodology for promoting strategies and for task development. These procedures consist of three stages. Phase 1 is analysis of external environmental factors from applying PEST procedures. We analyzed external environmental factors to determine opportunities and risk factors. Phase 2 is the analysis of internal environmental factors from applying 7S strategies. We analyzed the current state of an organization to find strengths and weaknesses. Phase 3 is SWOT analysis. It is based on the opportunities and risk factors from Phase 1 and the strength and weakness factors from Phase 2. We derive promotional strategies and tasks through SWOT analysis. In this study, four strategies and 11 tasks were derived for GOC AI systems. Those are promotion of policies and systems, reinforcing organizations, building an AI base, increasing expertise and capabilities, and validating PEST-7S-SWOT methodologies.

• Journal of Industrial Convergence
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• v.19 no.6
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• pp.101-108
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• 2021

This descriptive study was conducted to identify the relationship between knowledge of stroke and stroke-related health promoting lifestyle among nursing students. Data were collected from September 21 to 26, 2020, from 182 nursing students. Data were self-reported using a structured questionnaire. Data were analyzed using independent t-test, one-way ANOVA, and Kruskal-Wallis test. The mean stroke knowledge score of the participants was 14.97±3.13. The mean score on knowledge of stroke risk factors was 8.69±1.98, and that for knowledge of stroke warning signs was 5.43±1.31. The mean health promoting lifestyle score was 2.93±0.47. Knowledge of risk factors according to general and health-related characteristics showed significant differences in age and money on hand. Knowledge of warning signs according to general and health-related characteristics showed significant differences in the family history of stroke. Health promoting lifestyle to general and health-related characteristics showed significant differences in religion, satisfaction with major, subjective health status, and body mass index. In conclusion, nursing students had high knowledge of stroke, but stroke-related health promoting were not.

• Korean small business review
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• v.42 no.3
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• pp.275-304
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• 2020

The purpose of this study is to present implications for revitalizing start-ups and contribute to enhancing the success rate of start-ups by clarifying factors and processes for converting workers with knowledge, experience and networks in related fields into entrepreneur. Based on the Shapero's Entrepreneurial Event Model, this study demonstrated whether the job insecurity and entrepreneurship of the workers were precipitating events of the entrepreneurial intention and whether the perceived desirability and feasibility of the entrepreneurial behaviour mediated between them. According to the results of the study, first, it was confirmed that job insecurity, innovativeness, and risk-taking of workers are factors that increase the entrepreneurial intention. Second, the indirect effect of perceived desirability between all components of job insecurity and entrepreneurial intentions was not significant, but all components of entrepreneurship appeared to improve entrepreneurial intention through perceived desirability. Third, it has been confirmed that job insecurity, innovativeness, and risk-taking strengthen the entrepreneurial intention through the perception of feasibility for entrepreneurial behavior. Through this study, it is confirmed that in order to convert workers into entrepreneur, it is necessary to strengthen entrepreneurship education and support for internal ventures for workers to increase their positive attitude and confidence in implementation. Therefore, it is expected to help solve job problems and revive the sluggish economy by contributing to boosting start-ups.

• Korean small business review
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• v.42 no.2
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• pp.1-22
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• 2020

This paper examines the effect of the adoption of international financial reporting standards(IFRS) on the financial reporting of SMEs. As IFRS is principle-based, management's discretion is needed to reflect the economic substance of transactions, and a sound internal accounting infrastructure is needed to support the judgment process. In the case of SMEs, the internal accounting infrastructure is not well established, which makes it difficult to apply principle-based accounting. The survey analysis of 132 small and medium-sized business accounting managers listed in the domestic stock market showed that the reliability of financial statements has increased due to the introduction of IFRS. In particular, SMEs perceived their financial statements as being more reliable after the adoption of IFRS than midsize companies. However, it was found that the costs and risks from the preparation of financial statements have increased significantly, and conflicts between auditors and supervisory authorities related to the application of the principles have increased. In particular, midsize companies felt the increase in conflict with auditors and supervisory authorities bigger than small companies. As for the practical difficulties in applying IFRS, both small and medium-sized companies have difficulty in interpreting the standards and lacked guidelines. In order to resolve these difficulties, it is necessary to enhance the function of Q&A by the Korea Accounting standard board(KASB) or Financial Supervisory Service(FSS). In conclusion, the reliability of the financial statements of SMEs has improved with the introduction of IFRS. However, we believe that policy and institutional support is needed in order to have better financial reporting for SMEs.

• The Journal of the Korea Contents Association
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• v.21 no.12
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• pp.348-362
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• 2021

Real estate investment behavior factors are divided into profitability, risks (stability), liquidity, and regulation (deregulation) factors. The sub-attributes of the investment behavior factors are generally formative indicators. Unlike reflection indicators, formative indicators can identify not only the influence of investment behavior factors on dependent variables, but also the influence of sub-attributes on dependent variables. Therefore, theoretical and practical needs of comparing the influences of factors and sub-attributes on dependent variables has been suggested. In this study, in order to provide information that help marketing for lots shopping building, both the causality between investment behavior factors and investment intention and the causality between sub-attributes and investment intention were comparatively studied for each of the three investor groups: the whole group, the group with high investment intention and the group with low investment intention. For this purpose, a survey and multiple regression analyses were conducted on 237 existing investors in the customer DB of a company that have been developing and selling lots shopping building in the metropolitan area and Sejong City. At the factor level, the effects of profitability and regulation were significant in the whole group and the group with low investment intention, but the effects of risk and liquidity were significant in the group with high investment intention. At the sub-attribute level, all three groups showed different results.

• Journal of Industrial Convergence
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• v.21 no.1
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• pp.159-165
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• 2023

While the frequency of seismic occurrence has been increasing recently, the domestic seismic response system is weak, the objective of this research is to compare and analyze the seismic vulnerability of buildings using statistical analysis and machine learning techniques. As the result of using statistical technique, the prediction accuracy of the developed model through the optimal scaling method showed about 87%. As the result of using machine learning technique, because the accuracy of Random Forest method is 94% in case of Train Set, 76.7% in case of Test Set, which is the highest accuracy among the 4 analyzed methods, Random Forest method was finally chosen. Therefore, Random Forest method was derived as the final machine learning technique. Accordingly, the statistical analysis technique showed higher accuracy of about 87%, whereas the machine learning technique showed the accuracy of about 76.7%. As the final result, among the 22,296 analyzed building data, the seismic vulnerabilities of 1,627(0.1%) buildings are expected as more dangerous when the statistical analysis technique is used, 10,146(49%) buildings showed the same rate, and the remaining 10,523(50%) buildings are expected as more dangerous when the machine learning technique is used. As the comparison of the results of using advanced machine learning techniques in addition to the existing statistical analysis techniques, in spatial analysis decisions, it is hoped that this research results help to prepare more reliable seismic countermeasures.