• The Journal of Asian Finance, Economics and Business
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• v.7 no.10
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• pp.761-768
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• 2020

This paper explores the barriers to derivative accounting disclosures in Vietnamese companies and ranks their relative importance for effective and efficient remedies. The Delphi technique was applied to get agreement of panel of experts on the measurement of factors hindering disclosure. Unstructured questionnaires were first sent to twelve experts who had both practical experience and academic knowledge in the field to get ideas on the obstructions to derivatives disclosure. The structured questionnaire was designed to get their agreement on barriers to derivative accounting disclosures. The data analysis with mean, median, mode, standard deviation, and quartile has been implemented to ensure the unanimity. Market-related factors, legislation, accountants' attributes, managers' attributes, information technology and communication, and on-site training were the six major obstacles agreed upon by the experts during their in-depth interviews. Then, these factors were ranked by applying the analytical hierarchy process (AHP). The findings confirmed the priority of information technology and communication, which held the greatest weight. Legislation ranked second, followed by market-related factors and on-site training, which explained the impediments to derivatives disclosure. Managers' and accountants' attributes had the least contribution to the barriers to derivative disclosures. The results have important implications for actions to enhance corporate derivative disclosures in Vietnam.

• KIEAE Journal
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• v.9 no.5
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• pp.77-84
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• 2009

This study was initiated by the fact that Kangwon Land and large sized resorts was failed the financial benefit to the local residents. This research analyzed the best important tourist resource among the main tourist resource by perception interviewing local residents and related professionals. This study shows that the leisure resource was most important resource field in Jeong-Seon. So more attention to the leisure resources and investment them. Among natural attraction resources 'Hwa-Ahm cave and Hwa-Ahm mineral water' is estimated to have most potential for the strategic financial support. In leisure sector 'High One resort' is judged to be more important attraction resource by professionals but a case of local residents 'Dong-gang Rafting' and 'Rail Bike' were estimated more important resources rather than 'High One resort;. Lastly, in cultural resources, although the importance is a bit behind natural attraction and leisure resources, 'Jeong-Seon 5th day market' and 'Araree village' should be the core linking other related cultural resources. In order to activate tour industry and development of Jeong-Seon area, it is necessary to find identify of regional owned attraction resources and to build tourist attraction infra structure by selecting core bases of existing major attraction points and linking other various resources to those core bases.

• Proceedings of the Safety Management and Science Conference
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• 1999.11a
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• pp.53-72
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• 1999

IPQC system was introduced for the flight safety at the age of scientific safety management in the 1980s. In spite of performing this system, aircraft accidents caused by human factors, which were above 70% among all flight accident factors, have not been reduced. Accordingly, throughout this paper I analyzed the aircraft accident factors by means of a literature study and a pilot survey. Then, based on the notion of TQC(Total Quality Control), I hierarchically classified Individual Quality into Capacity Management, Safety Management, and General Management and did the low-ranked management factors as well. AHP (Analytic Hierarchy Process), one of the scientific management methods, was used for estimating the relative importance of Individual Quality Control factors and the heavy aircraft accident causes over the last 20 years were analyzed according to the flight ranks. Based on the comparative analysis of results derived above, an IPQC model as flight ranks is established. In short, according to this newly suggested model we can obtain the maximum flight safety with the preventive actions against aircraft accidents caused by human factors and by improving the operation effect under the reasonable pilot management.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.34 no.3
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• pp.49-56
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• 2011

Estimating optimum hardware capacity of an e-learning system is very important process to grasp reasonable size of designing technique architecture and budget during step of ISP(information strategic planning) and development. It hugely influences cost and quality of the whole project. While investment on information system hardware has been continuously increased, there was no certified hardware capacity estimating method in e-learning system development. A guideline for hardware sizing of information systems was established by Telecommunication Technology Association in 2008. However, the guideline is not appropriate for estimating optimum hardware capacity of an e-learning system because it was designed to provide general standards for estimating hardware capacity of various types of projects. The purpose of this paper is to provide a methodology for estimating optimum hardware capacity in e-learning system development. To develop the methodology, this study, first of all, analyzes two e-learning development projects, in which the guideline was applied to estimate optimum hardware capacity. Then, this study finds out several key factors influencing on hardware capacity. Finally, this study suggests a methodology for estimating optimum hardware capacity of an e-learning system, in which weights for the factors are determined through AHP analysis.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.34 no.3
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• pp.123-133
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• 2011

The advanced planning and scheduling(APS) is an well known enterprise information system that provides optimal production schedules and supports to complete production on time by solving the complex scheduling problems including capacity and due dates. In this paper, we focused on the improvement of the APS that is already established on a real company. The existing APS had several drawbacks, thus utilization and satisfaction were very low. We performed the focused group interviews and the process analysis and could find that the end users and developers have various objectives and the frequently used functions are different. We applied the analytical hierarchy process(AHP) to converge opinions of them on quantitative data. The results show that it is necessary to enhance visibility, to improve user interfaces and response speed, and to reconcile the real business process and the APS's process.

• Journal of Microbiology
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• v.45 no.4
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• pp.326-332
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• 2007

In order to understand the functional role of CPRl in Saccharomyces cerevisiae KNU5377 with regard to its multi-tolerance characteristics against high temperatures, inorganic acids, and oxidative stress conditions, whole cellular proteins were analyzed via liquid chromatography electrospray ionization tandem mass spectrometry (LC-ESI-MS/MS). This procedure was followed by two-dimensional (2-D) gel electrophoresis. Under menadione stress conditions, the 23 upregulated proteins were clearly identified only in the wild- type strain of KNU5377. Among the proteins, Sodl1p Tsa1p, Ahp1, Cpr1p, Cpr3, Ssb2p, and Hsp12p were identified as components of antioxidant systems or protein-folding related systems. The CPR1 protein could not be completely detected in the $cpr1{\Delta}$ mutant of KNU5377 and the other upregulated proteins in the wild-type strain evidenced a clear correlation with the results of immunoblot analysis. Moreover, a reduction in growth patterns (about 50%) could be observed in the $cpr1{\Delta}$ mutant, as compared with that of the wild-type strain under mild MD stress conditions. These results indicate that the upregulation of CPR1 may contribute to tolerance against MD as an inducer of oxidative stress.

• Korean Journal of Organic Agriculture
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• v.22 no.4
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• pp.841-854
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• 2014

This study aimed to analyze the selection criteria and priority settings for solid culture medium used in hydroponic crop production in farm households. Expert brain storming was carried out to extract solid culture medium selection criteria for hydroponic farming. As a result, 3 criteria of economy (cost), productivity, and environment, and 9 factors were extracted. A questionnaire survey of hydroponic farm households was conducted in Gyeonggi, Gangwon, and Chooncheong provinces. AHP analysis of the hydroponic solid culture medium selection criteria identified productivity as the most important criterion, chosen by 58.7% of the respondents, followed by economy (28.4%) and environment (12.9%). The 9 factors were rated by the respondents in the following decreasing order of importance: 1, crop yield (28.3%); 2, pest occurrence (18.5%); 3, maintenance/management costs (12.0%); 4, convenience of maintenance/management (13.4%); 5, initial investment cost (11.6%); 6, material energy consumption (6.5%); 7, waste recyclability (4.0%); 8, waste disposal costs (3.4%); and 9 environmental emissions (1.81%). These results imply that hydroponic farm households consider cultivation-related quality factors more important than economic factors, such as price of culture medium or installation cost.

• Journal of the Korea Institute of Military Science and Technology
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• v.22 no.5
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• pp.705-715
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• 2019

The purpose of this study is to analyze the necessity of organizing an exclusive unit to perform the division Engineering Reconnaissance, and how to organize exclusive unit. To this end, first, it was analyzed whether exclusive unit organization was necessary by using organization-conditions and AHP. Next, through ARENA model simulation and task-analysis, it was determined how many people would be organized, and how the class structure would be appropriate. As a result, first, it is reasonable to organize the Engineering Reconnaissance unit as an exclusive unit, and the best way is to organize all-time(war/peace time). Second, the exclusive unit should be organized into a total of 10 persons(2~3 cadres, 7~8 soldiers). We hope that the research will contribute to the rational procedure of our military unit structure organization and set the standards for applying the quantitative methodology.

• Proceedings of the Korea Water Resources Association Conference
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• 2018.05a
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• pp.437-437
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• 2018

본 연구는 댐 후보지에 대한 우선순위 분석이 결측 정보에 따라 다기준 의사결정 방법 및 결측정보 접근방법에 따라 어떻게 달라지는지를 조사하였다. 전략환경평가(Strategic Environmental Assessment, SEA)는 한국의 댐 건설 장기 계획에서 환경 및 생태학적 영향을 기반으로 한 지속가능한 댐 후보지 선정에 적용되고 있다. 그러나 특정 정보가 결측된 경우 SEA는 댐 후보지를 선정하는 데 어려움이 있다. 본 연구에서는 다기준 의사결정 방법으로 AHP, ELECTRE III, PROMETHEE II, Compromise Programming을 적용하였고, 결측 정보 보완을 위해 이항분포와 균등분포형을 사용하였다. 본 연구에서는 전국의 댐 선정 후보지에 적용하여 다중 기준 의사 결정기법과 정보 생성 방법에 의존하여 결과를 비교하였다. 그 결과, 이항분포형을 적용한 결과가 균등분포형을 적용한 결과보다 보다 명백한 우선순위를 보여 주었다. 또한, 다기준 의사결정방법에 따라서는 댐선정 후보지 결과가 달라지지 않는 것으로 나타났다. 따라서, 다기준 의사결정방법 적용시, 결측 정보를 생성하기 위해 이항분포를 사용하면 균등분포 적용시보다 우선순위를 제공하는데 더 효과적이라고 판단된다.

• Journal of the Korea Safety Management & Science
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• v.14 no.4
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• pp.303-311
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• 2012

Recently SW is the key industry which leads the HW industry and service industry, but market size of SW is only 0.9% of GDP. It is necessary systematic and strategic support to create new SW market through SW convergence and to secure the global competitiveness. This paper deals with some strategic suggestions for progress of SW industry in company with regional economy. We survey and analyze the many SW support projects by government and take professional advice from some specialists of regional information industry promotion agency. We draw 10 strategic suggestions for support of SW industry. Also we analyze the relative importance of 10 strategic suggestions by AHP analysis.