• Title/Summary/Keyword: Accounting Process Performance

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MEASUREMENT OF $^{235}U$ ENRICHMENT USING THE SEMI-PEAK-RATIO TECHNIQUE WITH CdZnTe GAMMA-RAY DETECTOR

  • Ha, J.H.;Ko, W.I.;Lee, S.Y.;Song, D.Y.;Kim, H.D.;Yang, M.S.
    • Journal of Radiation Protection and Research
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    • v.26 no.3
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    • pp.275-279
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    • 2001
  • In uranium enrichment plants and nuclear fuel fabrication facilities, exact measurement of fissile isotope enrichment of uranium is required for material accounting in international safeguards inspection as well as process quality control. The purpose of this study was to develop a simple measurement system which can portably be used at nuclear fuel fabrication plants especially dealing with low enriched uranium. For this purpose, a small size CZT (CdZnTe) detector was used, and the detector performance in low uranium gamma/X -rays energy range was investigated by use of various enriched uranium oxide samples. New enrichment measurement technique and analysis method for low enriched uranium oxide, so-called, 'semi-peak ratio technique' was developed. The newly developed method was considered as an alternative technique for the low enrichment and would be useful to account nuclear material in safeguarding activity at nuclear fuel fabrication facility.

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Mechanism-based View of Innovative Capability Building in POSCO (메커니즘 관점에서 본 조직변신과 포스코의 혁신패턴 연구)

  • Kim, So-Hyung
    • Journal of Distribution Science
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    • v.11 no.6
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    • pp.59-65
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    • 2013
  • Purpose - Studies of mechanism as a competitive strategy, a relatively new field in the study of strategic management research, has recently drawn the attention of the business management scholars. The literature has so far proposed the subjective-based view, environment-based view, and the resource-based view in its analyses of firm management. Hence, it is highly likely for the firm management to be reasonably thought of as a combination of and interaction among the three key elements of subject, environment, and resources this is the mechanism-based view (MBV). It is reasonable to consider firm management to be the combination of and interaction among the three key elements of subject, environment, and resources. The overall dynamic process that integrates these three elements and creates functional harmony is identified as the mechanism, the principle of firm management. Much of the extant literatures on MBV has mainly focused on case studies, a qualitative approach prone to subjectivity of the researcher, although the intuition from the study may lead to meaningful insights into a firm-specific mechanism. This study's focus is also on case analysis, but it still attempts a quantitative approach in order to reach a scientific and systematic understanding of the MBV. Research design, data, and methodology - I used both a qualitative and quantitative approach to a single model, given the complexity of the innovation processes. I conducted in-depth interviews with POSCO employees-20 from general management, two from human resources, eight from information technology, five from finance and accounting, and five from production and logistics management. Once the innovative events were selected, the interview results were double-checked by the interviewees themselves to ensure the accuracy of the answers recorded. Based on the interview, I then conducted statistical validation using the survey results as well. Results - This study analyzes the building process of innovation and the effect of the mechanism pattern on innovation by examining the case of POSCO, which has survived over the past 21 years. I apply a new analytical tool to study mechanism innovation types, perform a new classification, and describe the interrelationships among the mechanism factors. This process allows me to see how the "Subject"factor interacts with the other factors. I found that, in the innovation process of the adoption stage, Subject had a mediating effect but that the mediating effect of resource and performance was smaller than the effect of Subject on performance alone. During the implementation stage, the mediating effect of Subject increased. Conclusion - Therefore, I have confirmed that the subject utilizes resources reasonably and efficiently. I have also advanced mechanism studies: whereas the field's research methods have been largely confined to single case studies, I have used both qualitative and quantitative methods to examine the relationships among mechanisms.

Exploring the Mediating Effect of Product Novelty of Business Ventures on the Relationship between Product Development Strategy Implementation and Performance (벤처기업의 제품개발 전략 실행과 제품개발 성과간의 관계에서 제품 혁신성의 매개효과 검증)

  • Yoon, Hyunjoong
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.13 no.4
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    • pp.23-34
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    • 2018
  • This study examines the mediating effect of product innovation on the relationship between product development strategy implementation and product development performance of business ventures. The previous researches on product development has mainly focused on the role of venture firms' technological capabilities or that of entrepreneurship in product development. Although there are many important discussions related to the product development of business venture, a more discussion on the relationship between product development strategy implementation and performance of product development is needed. The purpose of current study is to examine the relationship between the entrepreneurial orientation and the R&D department on product development performance. To confirm the model of Day & Wensley(1988) that product novelty mediates the relationship between product development strategy and product development performance. The research results of 703 Korean business ventures suggest that the implementation strategies for product development such as utilizing entrepreneurial orientation and R&D department are more effective for business ventures in terms of product development performance. Also product novelty was prove to be a mediator that intervene the relationships between implementation of product development strategy and product development performance. Those findings may provide implications for whom has interested in the relationship between entrepreneurship and product development performance of business ventures. The differences in between new and existing product performance from the implementation strategy of product development may provide implications for practitioners who understand the process of product development.

Comparison between cerebral state index and bispectral index during desflurane anesthesia

  • Cho, Sang-Hyeon;Kim, Sung-Su;Hyun, Dong-Min;Yoon, Hyeong-Suk;Han, Jung-Woo;Kim, Jin Sun
    • Korean Journal of Anesthesiology
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    • v.71 no.6
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    • pp.447-452
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    • 2018
  • Background: Cerebral state index (CSI) is an anesthesia depth monitor alternative to bispectral index (BIS). Published comparative studies have used propofol or sevoflurane. However, studies using desflurane have not been reported yet. Different volatile anesthetics have different electroencephalography signatures. The performance of CSI may be different in desflurane anesthesia. Therefore, the objective of this study was to compare CSI and BIS during desflurane anesthesia. Methods: Thirty-three patients were recruited. Desflurane and remifentanil were used to maintain general anesthesia. BIS and CSI were recorded simultaneously every minute. End-tidal concentration of desflurane was maintained at 4% from the beginning of surgery for 5 minutes. Pairwise data of CSI and BIS were obtained five times at one-minute intervals. This process was repeated in the order of 6%, 8%, and 10%. Results: BIS and CSI were negatively correlated with the end-tidal concentration of desflurane with a similar degree of correlation (correlation coefficient BIS: -0.847, CSI: -0.844). The relationship between CSI and BIS had a good linearity with a slope close to 1 ($R^2=0.905$, slope = 1.01). For the relationship between CSI and BIS at each end-tidal concentration of desflurane, CSI and BIS showed good linearity in 4% and 10% ($R^2=0.559$, 0.540). However, the linearity and slope were decreased in 6% and 8% ($R^2=0.163$, 0.014). Conclusions: CSI showed an equivalent degree of overall performance compared to BIS in desflurane anesthesia. Accounting for previous literature, CSI can be used as a good substitute for BIS regardless of the kind of anesthetics used.

Development of a Framework for Improvement of Sensor Data Quality from Weather Buoys (해양기상부표의 센서 데이터 품질 향상을 위한 프레임워크 개발)

  • Ju-Yong Lee;Jae-Young Lee;Jiwoo Lee;Sangmun Shin;Jun-hyuk Jang;Jun-Hee Han
    • Journal of Korean Society of Industrial and Systems Engineering
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    • v.46 no.3
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    • pp.186-197
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    • 2023
  • In this study, we focus on the improvement of data quality transmitted from a weather buoy that guides a route of ships. The buoy has an Internet-of-Thing (IoT) including sensors to collect meteorological data and the buoy's status, and it also has a wireless communication device to send them to the central database in a ground control center and ships nearby. The time interval of data collected by the sensor is irregular, and fault data is often detected. Therefore, this study provides a framework to improve data quality using machine learning models. The normal data pattern is trained by machine learning models, and the trained models detect the fault data from the collected data set of the sensor and adjust them. For determining fault data, interquartile range (IQR) removes the value outside the outlier, and an NGBoost algorithm removes the data above the upper bound and below the lower bound. The removed data is interpolated using NGBoost or long-short term memory (LSTM) algorithm. The performance of the suggested process is evaluated by actual weather buoy data from Korea to improve the quality of 'AIR_TEMPERATURE' data by using other data from the same buoy. The performance of our proposed framework has been validated through computational experiments based on real-world data, confirming its suitability for practical applications in real-world scenarios.

Development of Method for Deriving The Crisis Index of Industrial Complex (산업단지 위기지수 도출을 위한 방법론 개발)

  • Kim, Sungjin;Hong, Jong-yi;Kim, Han-Gook
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.20 no.10
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    • pp.250-258
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    • 2019
  • Due to the problems associated with the aging of industrial complexes, research on the decline of industrial complexes is being conducted. In the case of decline, it is necessary to not respond immediately, but with a crisis, it is necessary to minimize the impact on the industrial complex through preemptive responses to the external environment and internal changes. Therefore, it is necessary to develop a crisis index that can systematically predict and evaluate changes in the industrial complex. In this research, a method for extracting the crisis index of an industrial complex is developed. We derive performance measures for developing the crisis index, deriving the relative importance of performance measures based on the analytical hierarchy process. Because units of performance measurement are different, a normalization method is developed to sensitively reflect change. Based on the relative importance and normalized values of the performance measures, the crisis index of the industrial complex is developed and applied to a national industrial complex in order to verify its applicability.

The Effect of the Belief Systems on the Problem Solving Performance of the Middle School Students (중학생의 신념체계가 수학적 문제해결 수행에 미치는 영향)

  • Kwon Se Hwa;Jeon Pyung Kook
    • The Mathematical Education
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    • v.31 no.2
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    • pp.109-119
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    • 1992
  • The primary purpose of the present study is to provide the sources to improve the mathematical problem solving performance by analyzing the effects of the belief systems and the misconceptions of the middle school students in solving the problems. To attain the purpose of this study, the reserch is designed to find out the belief systems of the middle school students in solving the mathematical problems, to analyze the effects of the belief systems and the attitude on the process of the problem solving, and to identify the misconceptions which are observed in the problem solving. The sample of 295 students (boys 145, girls 150) was drawn out of 9th grade students from three middle schools selected in the Kangdong district of Seoul. Three kinds of tests were administered in the present study: the tests to investigate (1) the belief systems, (2) the mathematical problem solving performance, and (3) the attitude in solving mathematical problems. The frequencies of each of the test items on belief systems and attitude, and the scores on the problem solving performance test were collected for statistical analyses. The protocals written by all subjects on the paper sheets to investigate the misconceptions were analyzed. The statistical analysis has been tabulated on the scale of 100. On the analysis of written protocals, misconception patterns has been identified. The conclusions drawn from the results obtained in the present study are as follows; First, the belief systems in solving problems is splited almost equally, 52.95% students with the belief vs 47.05% students with lack of the belief in their efforts to tackle the problems. Almost half of them lose their belief in solving the problems as soon as they given. Therefore, it is suggested that they should be motivated with the mathematical problems derived from the daily life which drew their interests, and the individual difference should be taken into account in teaching mathematical problem solving. Second. the students who readily approach the problems are full of confidence. About 56% students of all subjects told that they enjoyed them and studied hard, while about 26% students answered that they studied bard because of the importance of the mathematics. In total, 81.5% students built their confidence by studying hard. Meanwhile, the students who are poor in mathematics are lack of belief. Among are the students accounting for 59.4% who didn't remember how to solve the problems and 21.4% lost their interest in mathematics because of lack of belief. Consequently, the internal factor accounts for 80.8%. Thus, this suggests both of the cognitive and the affective objectives should be emphasized to help them build the belief on mathematical problem solving. Third, the effects of the belief systems in problem solving ability show that the students with high belief demonstrate higher ability despite the lack of the memory of the problem solving than the students who depend upon their memory. This suggests that we develop the mathematical problems which require the diverse problem solving strategies rather than depend upon the simple memory. Fourth, the analysis of the misconceptions shows that the students tend to depend upon the formula or technical computation rather than to approach the problems with efforts to fully understand them This tendency was generally observed in the processes of the problem solving. In conclusion, the students should be taught to clearly understand the mathematical concepts and the problems requiring the diverse strategies should be developed to improve the mathematical abilities.

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Heat transfer analysis of closed-loop vertical ground heat exchangers using 3-D fluid flow and heat transfer numerical model (3차원 열유체 수치해석을 통한 현장 시공된 수직 밀폐형 지중열교환기의 열전달 거동 평가)

  • Park, Moon-Seo;Lee, Chul-Ho;Min, Sun-Hong;Kang, Shin-Hyung;Choi, Hang-Seok
    • Proceedings of the Korean Geotechical Society Conference
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    • 2010.09a
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    • pp.800-807
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    • 2010
  • In this study, a series of numerical analyses has been performed in order to evaluate the performance of a full-scale closed-loop vertical ground heat exchanger constructed in Wonju. The circulation pipe HDPE, borehole and surrounding ground were modeled using FLUENT, a finite-volume method (FVM) program, for analyzing the heat transfer process of the system. Two user-defined functions (UDFs) accounting for the difference in the temperatures of the circulating inflow and outflow water and the change of the surrounding ground temperature with depth were adopted in the FLUENT model. The thermal properties of materials estimated in laboratory were used in the numerical analyses to compare the thermal efficiency of the cement grout with that of the bentonite grout used in the construction. The results of the simulation provide a verification of the in situ thermal response test data. The numerical model with the ground thermal conductivity of 4W/mK yielded the simulation result closer to the in-situ thermal response test than with the ground thermal conductivity of 3W/mK. From the results of the numerical analyses, the effective thermal conductivities of the cement and bentonite grouts were obtained to be 3.32W/mK and 2.99 W/mK, respectively.

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An Empirical Study on the Cost Finding of Dental Laboratory Products in a University Hospital (치과기공물(齒科技工物) 원가계산(原價計算)에 관(關)한 실증적(實證的) 연구(硏究))

  • Paek, Seok-Hyeon
    • Journal of Technologic Dentistry
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    • v.16 no.1
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    • pp.78-104
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    • 1994
  • Under the fee for service schedule of Korean health insurance system, rational fee for dental laboratory products based on the cost is required to be formulated. The purpose of this study was to find actual cost of dental laboratory products in case of a University Hospital. Materials of this study were used as follows : 1. Balance sheet at Dec. 31, 1992 and profit and loss report of the year 1992 of the sample hospital 2. Performance report of dental laboratory department. 3. Purchasing and other accounting bills of dental laboratory materials. The following methods were used. 1. Actual cost finding of dental laboratory department was performed. 2. Work sampling methods were used for measuring standard working time by the process of working. 3. To porcelain fused to metal crown(non-precious), Relative value of the cost of dental laboratory products was calculated as 1.00. 4. Fee and cost of those products were compared on the basis of Relative values. The results of the study can be summarized as follow : 1. Overall, it took longs time than other items. to product denture-related items. 2. When several teeth are made in a time, average production time is much sorter than when one tooth is made in a time. 3. The relative price cost of Dicor cast crown and denture related items are higher than the criterion items. 4. The material cost occupies average 11% out of the total price cost, proportion of personnel expenses is average as 60.0%. 5. Some of the components consisting of the price cost are not reflected adequately in setting the level of the reimbursement price. 6. Relative values of dental laboratory products price cost are varied in the range from 0.05 to 2.83, overall, the reimbursement price of dental products appears not to reflect adequately the price cost. On the basis of this study results, the following ideas would be suggested : 1. Fee Schedule of dental laboratory products should be renovated in order to reflect their costs. 2. Dental laboratory product manufacturers should be enlarged for the economy of scale which may be useful for cost- containment. 3. Dental laboratory producters themselves are required to be standardiqed according to the categories of skill.

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Control Variables of Remote Joint Analysis Realization on the M2M Case

  • Lim, Sung-Ryel;Choi, Bo-Yun;Lee, Hong-Chul
    • KSII Transactions on Internet and Information Systems (TIIS)
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    • v.6 no.1
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    • pp.98-115
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    • 2012
  • New trend called ubiquitous leads the recent business by standardization and integration. It should be the main issue how to guarantee the integration and accountability on each business, especially in mission critical system which is mainly supported by M2M (Machine to Machine) control mechanism. This study is from the analysis of digital forensics case study that is from the M2M Sensing Control Mechanism problem of the "Imjin River" case in 2009, where a group of family is swept away to death by water due to M2M control error. The ubiquitous surroundings bring the changes in the field of criminal investigation to real time controls such as M2M systems. The needs of digital forensics on M2M control are increasing on every crime scene but we suffer from the lack of control metrics to get this done efficiently. The court asks for more accurately analyzed results accounting high quality product development design. Investigators in the crime scene need real-time analysis against the crime caused by poor quality of mission critical systems. It seems to be every need of Real-Time-Enterprise, so called ubiquitous society on the case. We try to find the efficiency and productivity in discovering non-functional design defects in M2M convergence products focusing on three metrics in study model with quick implementation. Digital forensics system in present status depends on know-how of each investigator and is hard to expect professional analysis on every field. This study set up a hypothesis "Co-working of professional investigators on each field will qualify Performance and Integrity" especially in mission critical system such as M2M and suggests "Online co-work analysis model" to efficiently detect and prevent mission critical errors in advance. At the conclusion, this study proved the statistical research that was surveyed by digital forensics specialists around M2M crime scene cases with quick implementation of dash board.