• Title/Summary/Keyword: Comprehensive Linking System

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Development of Integrated System of Time-Driven Activity-Based Costing(TDABC) Using Balanced Scorecard(BSC) and Economic Value Added(EVA) (BSC와 EVA를 이용한 TDABC 통합시스템의 개발)

  • Choi, Sungwoon
    • Journal of the Korea Safety Management & Science
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    • v.16 no.3
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    • pp.451-469
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    • 2014
  • The purpose of this study is to implement and develop the integrated Economic Value Added (EVA) and Time-Driven Activity-Based Costing (TDABC) model to seek both improvement of Net Operating Profit Less Adjusted Tax (NOPLAT) and reduction of Capital Charge (CC). Net Operating Profit Less Adjusted Tax (NOPLAT) can be maximized by reducing the indirect cost of an unused resource capacity increased by Cost Capacity Ratio (CCR) of TDABC. On the other hand, Capital Charge (CC) can be minimized by improving the efficiency of Invested Capital (IC) considered by Weighted Average Cost of Capital (WACC) of EVA. In addition, the integrated system of TDABC using Balance Scorecard (BSC) and EVA is developed by linking between the lagging indicators and the three leading indicators. The three leading indicators include customer, internal process and growth and learning perspectives whereas the lagging indicator includes NOPLAT and CC in terms of financial perspective. When the Critical Success Factor (CSF) of BSC is cascading as a cause and an effect relationship, time driver of TDABC and capital driver of EVA can be used efficiently as Key Performance Indicator (KPI) of BSC. For a better understanding of the proposed EVA/TDABC model and BSC/EVA/TDABC model, numerical examples are derived from this paper. From the proposed model, the time driver of TDABC and the capital driver of EVA are known to lessen indirect cost from comprehensive income statement when increasing the efficiency of operating IC from the statement of financial position with unified KPI cascading of aligned BSC CSFs.

A Case Study on Mobile Web and Social Network Service in Digital Music Market : The New Management of NeowizBugs (디지털 음악시장에서 모바일 웹과 소셜네트워크서비스 사례연구 : 네오위즈벅스의 신경영)

  • Yoo, Byung-Joon;Kim, Kwan-Soo
    • The Journal of Society for e-Business Studies
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    • v.16 no.1
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    • pp.1-15
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    • 2011
  • The new environment of music service has brought changes in digital music industry. Today, various forms of music contents are presented in ubiquitous environments. Thus, securing various contents becomes very important in monopolistic competition of music market. Under the circumstance, web 2.0 provides a networking environment to form diverse relations. Social Network Service (SNS) is a service to emphasize people relation and is different from information-centered Internet service. And mobile SNS becomes popular as Smartphone rapidly increases. NeowizBugs merged with NeowizInternet managing Sayclub of a music-specified SNS site. And the firm confirms comprehensive contents by making ties with SM entertainment. Thus, the integration corporation secures and manages a new business model by linking digital contents with SNS. Generally, music-specified SNS has advertisement business model and uses a recommend system utilizing the database of users. By introducing the case of NeowizBugs, this study tries to identify the success strategy of music distributors fitting ubiquitous environment including web 2.0, mobile SNS, Smartphone, etc.

Development of GIS-based Integrated DB Management System for the Analysis of Climate Environment Change (기후.환경 변화 분석을 위한 GIS기반의 통합DB 관리시스템 개발)

  • Kim, Na-Young;Kim, Kye-Hyun;Park, Yong-Gil
    • Spatial Information Research
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    • v.19 no.6
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    • pp.101-109
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    • 2011
  • Climate change affects all components of the global environment system and, in turn, all components mutually interact and affect climate change through non-linear feedback processes. It is thus necessary to study the interaction between the climate and the environment, in order to comprehensively understand and predict climate and environment change. However, current relevant systems are limited to particular areas and do not sufficiently support the mutual linking of research studies. Therefore, this study develops prototype a GIS based integrated DB management system for supporting the climate and environment data storage, management and distribution. The integrated DB management system was developed using VB.NET languages and ArcObjects component. First, considering the demands of climate environment experts, the study areas are selected and the methods of data management and utilization were defined. In addition, a location-based GIS DB was created in order to aid in understanding climate change through visual representation. Finally, the integrated DB management system provides an efficient data management and distribution data and it creates synergistic effect on climate and environment study. It also contributes significantly to the comprehensive diagnosis and prediction of climate change and environment systems.

A Study on the Outcome Management through the Analysis of Public Library Operations and Services in Seoul (서울시 공공도서관 운영 분석을 통한 서비스 성과관리 설계의 방향성 연구)

  • Kim, Sin-Young;Kwon, Nahyun;Kim, Sun-Ae
    • Journal of Korean Library and Information Science Society
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    • v.51 no.3
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    • pp.385-409
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    • 2020
  • The purpose of this study is to present the directivity of outcome management through the analysis of public library operations in Seoul. For this purpose, author evaluated the public library policies by linking the 「Metropolitan Comprehensive Library Advancement Plan 2018~2022」 and 「The Third Comprehensive Library Advancement Plan: 2020 implementation plan」 and compiled to draw up the issue of policy development on the awareness of public library services by Seoul citizens. Nest, author analyzed and compared the core infrastructure, collection services, programs and activities of 173 public libraries in 25 local governments. Based on these results, author suggested the directivity of outcome management as follow. All public libraries in Seoul must emphasize the development scope and management methods of the performance indicators. For outcome management, this study emphasized building a strategy planning with the development procedures of performance indicators, categorizing outcome management indicators, developing user-centered indicators, and improving qualitative indicators. As there is a possibility that the quality of services expressed in the output may deteriorate due to the failure of the physical input indicators, it is necessary to strengthen the input and encourage the resolution of the service gap by establishing a performance management system to logically explain the relevance or causal relationship between these indicators.

A Study on Library Policy and Performance Analysis to Practice Social Inclusion (사회적 포용을 실천하기 위한 도서관 정책 및 성과 분석에 관한 연구)

  • Noh, Younghee;Shin, Youngji
    • Journal of the Korean Society for Library and Information Science
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    • v.55 no.4
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    • pp.245-266
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    • 2021
  • In this study, in order to practice the social inclusion of libraries, the related policies currently announced in the 3rd Comprehensive Library Development Plan were examined, and the current status of tasks promoted by central administrative agencies and metropolitan and provincial libraries was examined based on these policies. As a result, first, in terms of active information welfare realization, various programs and services are being implemented to bridge the knowledge and information gap, but it seems that the scope of the target should be expanded in the future, cooperation with related organizations, and infrastructure improvement. Second, in terms of expanding the openness of the space, the expansion of the open space as an open space and the application of universal design are being performed. In the future, it seems that the scope of universal design application should be expanded in consideration of budget investment for continuous space reconstruction and diversity of users. Third, in terms of linking services across boundaries, services and programs are provided to infants and toddlers, children, women, the elderly, the underprivileged, job seekers, and multicultural families. In the future, it seems that the improvement of the service system for the expansion of inclusive services in libraries should precede, and cooperation between related ministries should be made to provide differentiated services. Finally, it is expected that future policy-making tasks for social inclusion should be considered not only for books, programs, and spaces, but also for librarians' education, establishment of cooperative networks with related organizations, and marketing for services and programs.

Review on the Protected Areas Issues within Mid-Long Term National Plans for Territory and Environment of Korea; Focus on the "Biodiversity 2011-2020 Strategic Targets" and "Protected Areas Decision" (우리나라 국토 및 환경 분야 중장기 국가계획의 보호지역 관련 내용 고찰 - "생물다양성협약 2011~2020 전략목표" 및 "보호지역 결정문" 내용을 중심으로-)

  • Heo, Hag Young
    • Journal of Environmental Policy
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    • v.11 no.4
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    • pp.3-37
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    • 2012
  • In perspective of biodiversity conservation and protected areas (PAs), the aims of the study are to review the mid-long term national plans, which deal with national territory and environment in Korea, and to find out the way to improve this issue. Key issues were drawn by referring "Biodiversity 2011-2020 Strategic Targets" and "Protected Area Decision" in CBD CoP-10 and 7 National comprehensive or basic Plans were reviewed. Quoting Biodiversity 2011-2020 Strategic Target 5, "By 2020, the rate of loss of all natural habitats, including forests, is at least halved and where feasible brought close to zero, and degradation and fragmentation is significantly reduced", most of national plans included various methods such as "No Net Loss of Green", "No Net Loss of Wetlands", and so on. Regarding the target 11, "By 2020, at least 17% of terrestrial and inland water, and 10% of coastal and marine areas, ecologically representative and well connected systems of PAs and other effective area-based conservation measures, and integrated into the wider landscape and seascapes", 15% by 2015 was set up as a target of total PAs in Korea and 13% by 2015 or 2020 was set up as a target of coastal and marine PAs. CBD CoP-10 Decision X/31 (Protected Areas) invites parties to develop a national long-term action plan for the implementation of PoWPA and describes 10 issues that need greater attention. National action plan for the implementation of PoWPA doesn't be mentioned at any national plans even PoWPA. Regarding the 10 issues, most of issues were well reflected within various national plans, however there is still a need to improve the details and corelation between plans. Particularly, in terms of management effectiveness evaluation (MEE), there was no national plan to directly deal with MEE even though CBD invites parties to work towards assessing 60% of the total PAs by 2015. Based on the review results, below 4 items were suggested; (1)"The Comprehensive Plan of the National Territory" needs more attention on the Biodiversity Conservation and PAs, (2)Consider to establish "National PA System Plan" embedded into "the Comprehensive Plan of National Environment", (3)Establish a "National Action Plan for the implementation of PoWPA", (4)Improve the National Plans through linking with Biodiversity 2011-2020 Strategic Targets and relevant PA key issues.

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A Study on the Inter-Relational Interpretation of Street Plant Issues - Focus on Central Park Road in Incheon Metropolitan City - (가로수관련 문제유형의 관계론적 해석 - 인천광역시 중앙공원길을 중심으로 -)

  • Hong, Youn-Soon;Chung, Doo-Yong;Choi, Kang-Rim
    • Journal of the Korean Institute of Landscape Architecture
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    • v.36 no.1
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    • pp.80-89
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    • 2008
  • Generally, trees lining the streets are the most easily accessible green areas in the city and constitute the smallest basic unit in the formation of the urban linear green axis. This study attempts to interpret issues related to city trees from a comprehensive and relational viewpoint. The site of this study is Central Park Street in front of Incheon Metropolitan City Hall. This street is representative of those in Incheon City. This study is an inter-relational interpretation of issues by measuring the vitality of these trees. The following are results of this study: First, the vitality of city trees is higher in those trees growing in natural ground than those growing in plant gratings. This observation can lead to budget savings and increased natural areas in the city. Also, if planter and multi-layering planting methods are introduced where damage to trees is predicted, variation to urban landscape can be achieved while linking to reinforced rearing foundation of street-side trees. Second, there is need for a holistic approach to caring for street-side trees regarding the damage caused by drastic pruning and strong street lights. The typical functions of these trees, like supplying freshness in summer, absorbing solar radiation, and controlling the urban micro-climate are closely related to the vitality of the trees. Accordingly, the function and ecology should be understood holistically, not separately. In this aspect, the functional and ecological use of the multi-layering planting method is effective in protecting pedestrians from vehicles as well. Third, the fallen leaves of monotonous rows of trees have different ecological and functional effects. Not only is the index of greenness in the urban setting increased, but there are also aesthetic and symbolic effects. Fourth, in spite of being the street along which Incheon Metropolitan City Hall, major administrative buildings and Central Park are located, this street does not have its own special identity to discriminate it from other streets. It fulfills only functional criteria based on uniformity. If there is no paradigm shift from today's street system based on vehicles, the role of landscape architecture will be very passive in regards to street-side trees, the minimum unit of urban green. Fifth, on this particular street, many trees were planted in December, which reflects a deficiency of short and long-term strategy, like a street-tree master plan. In this aspect, we still lack a mature culture concerning these trees as a basic unit in urban greenery. Furthermore, there needs to be cultural introspection concerning present administrative practices.

Development plans of FTA Experts in Product Areas (상품분야 FTA 전문 인력 양성 방안)

  • LIM, Mok-Sam;CHOI, Mi-Soo
    • THE INTERNATIONAL COMMERCE & LAW REVIEW
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    • v.70
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    • pp.159-179
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    • 2016
  • Companies do not be resolved by the FTA services of external aid should be operational by assigning dedicated personnel inside the company. FTA is a choice, not an essential trade agreement requirements. If the exporter contracts to provide a certificate of origin in trade agreements, it shall issue a certificate of origin of goods originating management is performed. When considering the future trend of spreading wide FTA, it should be extended to one year to take advantage of the FTA Certificate of Origin environments utilizing a comprehensive environment for regional countries that require proof of origin between certain countries, such as current. FTA utilization of the future is to utilize the GVC(Global Value Chain) efficiently. In other words, the expansion of the consumer market and take advantage of an efficient production base across borders. These environmental changes are needed development of the FTA utilization promotion and FTA experts. The experts studying how to procure raw materials or intermediate goods exports in a variety of regional foreign countries, to meet the rules of origin is required for a successful FTA utilization. One of the objectives of Origin managers are qualified experts in the country of origin can take advantage of the FTA plan. Therefore, managers of origin shall collect their ability to expand the understanding and information about the industry as an international business perspective beyond the Certificate of Origin. In addition, it should be in their best learning expertise for the introduction and development of country of origin control system in an effort to effectively perform its international FTA utilization. Once the FTA is more widespread in the future and build a common origin information it must not be disconnected until the export enterprises from terminal manufacturers systematically. Therefore origin management is preferred by expanding the knowledge base of teaching and learning in the common sense to the universal subject of specialization from professional schools to promote the relevant departments so that they can be opened in a college or university. An FTA hub linking East and West, also need the confidence that in order to become a center of Glabal Supply Chain Using an FTA Certificate of Origin and stable environment for importers to import products from the country offers. Certificate of Origin and all of them thoroughly exporters and companies related to the administration of origin and should create an atmosphere that can effectively respond to the origin verification. Korea shall endeavor to elicit a geopolitical value (FTA Hub), as well as securing a competitive advantage in the global industry leverage, trading at a reasonable price competitive products thereby enhancing production and economic growth through the FTA.

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Analysis of Finnish Education-related Research Trends in Korean Journals : A Network Text Analysis (핀란드 교육 관련 연구 동향분석 : 네트워크 텍스트 분석을 중심으로)

  • Kim YoungHwan;Kim YoungMin;Kim Hyunsoo;Noh Jihwa;Murphy Odo Dennis;Park Changun;Kim EunJi;Bae JinHee;Shon Mi;Chung JuHun;Lee ChaeYoung
    • Journal of the International Relations & Interdisciplinary Education
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    • v.4 no.1
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    • pp.85-111
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    • 2024
  • Since the release of the 2000 PISA results, Finland's education has consistently been regarded as a competitor or benchmark for South Korea's educational system. However, recent indicators of division, opposition, and discontent within our educational sphere suggest a considerable departure from Finland's ethos of happiness in education. Against this backdrop, this study aims to analyze the trends in Finnish education-related research appearing in Korean academic journals. Utilizing network text analysis, we examined 160 papers indexed in RISS with titles containing "Finland" and "education". Key findings are as follows. Firstly, research on Finnish education has been steadily increasing, albeit showing recent signs of decline. Secondly, the majority of research topics were micro-level, with literature review-based methodologies predominating. Thirdly, a minority of researchers accounted for one-third of the total research output. Fourthly, countries compared with Finland predominantly included neoliberal states such as Japan, the United States, the United Kingdom, Australia, and Singapore. Fifthly, research themes and subjects primarily focused on primary and secondary education, particularly in domains such as mathematics and science, influenced by PISA. Future research on Finnish education should transcend localized and fragmented areas of inquiry, undertaking comprehensive investigations into the processes and history of Finland's happiness-oriented education. Such endeavors are essential for deriving insights crucial for our learning. Particularly, consideration should be given to moving beyond literature-based methodologies, fostering international collaborative discussions facilitated online, and linking the Finnish education community with educators, parents, students, local councils, and governmental stakeholders to collectively discuss and research.

A Ranking Algorithm for Semantic Web Resources: A Class-oriented Approach (시맨틱 웹 자원의 랭킹을 위한 알고리즘: 클래스중심 접근방법)

  • Rho, Sang-Kyu;Park, Hyun-Jung;Park, Jin-Soo
    • Asia pacific journal of information systems
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    • v.17 no.4
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    • pp.31-59
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    • 2007
  • We frequently use search engines to find relevant information in the Web but still end up with too much information. In order to solve this problem of information overload, ranking algorithms have been applied to various domains. As more information will be available in the future, effectively and efficiently ranking search results will become more critical. In this paper, we propose a ranking algorithm for the Semantic Web resources, specifically RDF resources. Traditionally, the importance of a particular Web page is estimated based on the number of key words found in the page, which is subject to manipulation. In contrast, link analysis methods such as Google's PageRank capitalize on the information which is inherent in the link structure of the Web graph. PageRank considers a certain page highly important if it is referred to by many other pages. The degree of the importance also increases if the importance of the referring pages is high. Kleinberg's algorithm is another link-structure based ranking algorithm for Web pages. Unlike PageRank, Kleinberg's algorithm utilizes two kinds of scores: the authority score and the hub score. If a page has a high authority score, it is an authority on a given topic and many pages refer to it. A page with a high hub score links to many authoritative pages. As mentioned above, the link-structure based ranking method has been playing an essential role in World Wide Web(WWW), and nowadays, many people recognize the effectiveness and efficiency of it. On the other hand, as Resource Description Framework(RDF) data model forms the foundation of the Semantic Web, any information in the Semantic Web can be expressed with RDF graph, making the ranking algorithm for RDF knowledge bases greatly important. The RDF graph consists of nodes and directional links similar to the Web graph. As a result, the link-structure based ranking method seems to be highly applicable to ranking the Semantic Web resources. However, the information space of the Semantic Web is more complex than that of WWW. For instance, WWW can be considered as one huge class, i.e., a collection of Web pages, which has only a recursive property, i.e., a 'refers to' property corresponding to the hyperlinks. However, the Semantic Web encompasses various kinds of classes and properties, and consequently, ranking methods used in WWW should be modified to reflect the complexity of the information space in the Semantic Web. Previous research addressed the ranking problem of query results retrieved from RDF knowledge bases. Mukherjea and Bamba modified Kleinberg's algorithm in order to apply their algorithm to rank the Semantic Web resources. They defined the objectivity score and the subjectivity score of a resource, which correspond to the authority score and the hub score of Kleinberg's, respectively. They concentrated on the diversity of properties and introduced property weights to control the influence of a resource on another resource depending on the characteristic of the property linking the two resources. A node with a high objectivity score becomes the object of many RDF triples, and a node with a high subjectivity score becomes the subject of many RDF triples. They developed several kinds of Semantic Web systems in order to validate their technique and showed some experimental results verifying the applicability of their method to the Semantic Web. Despite their efforts, however, there remained some limitations which they reported in their paper. First, their algorithm is useful only when a Semantic Web system represents most of the knowledge pertaining to a certain domain. In other words, the ratio of links to nodes should be high, or overall resources should be described in detail, to a certain degree for their algorithm to properly work. Second, a Tightly-Knit Community(TKC) effect, the phenomenon that pages which are less important but yet densely connected have higher scores than the ones that are more important but sparsely connected, remains as problematic. Third, a resource may have a high score, not because it is actually important, but simply because it is very common and as a consequence it has many links pointing to it. In this paper, we examine such ranking problems from a novel perspective and propose a new algorithm which can solve the problems under the previous studies. Our proposed method is based on a class-oriented approach. In contrast to the predicate-oriented approach entertained by the previous research, a user, under our approach, determines the weights of a property by comparing its relative significance to the other properties when evaluating the importance of resources in a specific class. This approach stems from the idea that most queries are supposed to find resources belonging to the same class in the Semantic Web, which consists of many heterogeneous classes in RDF Schema. This approach closely reflects the way that people, in the real world, evaluate something, and will turn out to be superior to the predicate-oriented approach for the Semantic Web. Our proposed algorithm can resolve the TKC(Tightly Knit Community) effect, and further can shed lights on other limitations posed by the previous research. In addition, we propose two ways to incorporate data-type properties which have not been employed even in the case when they have some significance on the resource importance. We designed an experiment to show the effectiveness of our proposed algorithm and the validity of ranking results, which was not tried ever in previous research. We also conducted a comprehensive mathematical analysis, which was overlooked in previous research. The mathematical analysis enabled us to simplify the calculation procedure. Finally, we summarize our experimental results and discuss further research issues.