• 제목/요약/키워드: Decision Making Elements

검색결과 275건 처리시간 0.026초

Cultural Factors Affecting Tendency of Ethical Decision-Making by Accounting Students: An Empirical Study in Vietnam

  • DOAN, Nga Thanh;TA, Trang Thu;CHU, Ha Thi Thanh;LE, Anh Thi Quynh;LE, May Thi;PHAM, Tuan Hoang;VUONG, Thao Thu
    • The Journal of Asian Finance, Economics and Business
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    • 제9권2호
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    • pp.159-168
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    • 2022
  • The purpose of this study is to look at the precise direction and magnitude of cultural elements such as education, gender, power distance, and risk-taking proclivity on ethical decision-making. Data was collected from 194 interviewees in three groups: general business students, accounting major students, and professional auditors in Vietnam. The path analysis is used to test the impact of cultural factors on ethical awareness, ethical judgment, and ethical intention in different dubious scenarios at the personal level as independent variables, intermediate variables, and moderating variables. The metric is the percentage of respondents who believe a particular behavior is unethical based on a set of ethical principles. The researchers used SPSS AMOS software to conduct a confirmatory factor survey to evaluate the convergent and discriminant validity of latent variables. The results show differences between the two groups of students and professionals on these measures, suggesting that all of the four factors have an effect on ethical decision-making. Based on research results, some recommendations are proposed related to the four factors to improve the ethics of future generations of auditors in Vietnam. This study also contributes to the theory of culture in particular and cultural interference in general in the field of accounting-auditing in Vietnam in the process of international integration.

SUPPLIER SELECTION UNDER UNCERTAINTY: A FUZZY-SET APPOACH

  • 박병권
    • 한국산업정보학회논문지
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    • 제2권2호
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    • pp.159-179
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    • 1997
  • Traditionally, the evaluation and selection of suppliers have been a major purchasing function. A growing concern for just in-time purchasing, global sourcing, and long-term partnership between buyers and suppliers makes selecting a righ supplier become more critical decision making process. Consequently, a rigorous and systematic method for evaluation suppliers is a must. However, assessing the values of factors(e.g. qulaity , delivery, and service) selected for evaluating suppliers contains elements of uncertainty. Although several methods have been developed for uncertainty analysis, they may not be proper tools for evaluating suppliers under uncertainty. In this paper, a methodology using a fuzzy-set approach in combination with a multicriterion decision-making (MCDM) technique is developed to use as a tool for evaluating suppliers under uncertainty. An numerical example is presented to demonstrate the method in practice.

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의류 제품 구매시 소재의 영향과 소비자 소재 선호 구조 분석 (The Analysis of Fabric Impact and Consumer′s Preference for Fabric on Clothing Purchase)

  • 정인희
    • 한국의류학회지
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    • 제26권1호
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    • pp.83-94
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    • 2002
  • This study was intended to identify fabric impact on decision-making process for clothing purchase, to determine evaluation factors of clothing, and to analyze consumer's preference for fabric on clothing purchase. 396 questionnaires distributed to college students were analyzed by descriptive statistics, oneway ANOVA, correlation, factor analysis and multidimensional scaling. The results are as follows; (1) Fabric impacted on the pre-purchase evaluation and the post-purchase process. (2) 4 factors - physical properties, outer-consciousness, self-satisfaction, and appropriateness- were determined as evaluation factors. Though fabric was included in the physical properties, fabric presented high correlations with other evaluative elements. (3) The most preferred fabric was being composed of natural fiber in fiber contents and having softness in sensation. As a result of multidimensional scaling, 2 dimensions of fabric sensation were developed as 'soft-hard'and 'thin-thick'.

회사영업 및 경영의사결정지원을 위한 회사계획 및 모델화시스템에 관한 연구 (A Study on Planning and Modeling System for Corporate Decision-Making)

  • 이정록
    • 산업경영시스템학회지
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    • 제8권12호
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    • pp.49-63
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    • 1985
  • This paper is focused on the introduction of the types of models and explanation of the fundamental concepts and theory for development and use of the corporate planning and modeling system. Nowadays, a great deal of companies have been or experimenting with some form of a corporate planning and modeling system to support managerial and strategic decision making. From previous studies it was noted that most applications have tended to be financially based. This trend will probably continue. However, with the software and hardware currently available it is likely that companies will move more toward integrated models that link marketing, production, as will as financial areas. More emphasis will undoubtedly be placed on the use of econometric modeling, since this subelement of the overall planning and modeling process is closely tied to the market place and the economy. At any rate, wherever the development of corporate planning and modeling system is directed, clear understanding for the fundamental concepts and elements of the system is settled in advance in order to develope and use it.

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발주자 참여 확대를 위한 BIM 적용요소에 관한 연구 (Application of BIM Elements for Owner's Decision - Making Support)

  • 이경하;박재현;조성;조용;윤석현;백준홍
    • 한국건축시공학회:학술대회논문집
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    • 한국건축시공학회 2009년도 춘계 학술논문 발표대회 학계
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    • pp.185-188
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    • 2009
  • Recently clients requirements and social requirements are complex and large sized in construction projects. Futhermore, processes and steps are more complexed than before. Unsuitable reflection of clients brings mistaken opinions. A phase of middle change makes delay and change. It brings problems of waste expense and time. 80, first stage of planning and schematic design processes have to reflect of clients opinion actively. by increasing of constructions project competitiveness. Recently, BIM(Building Information Modeling is being researched frequently. Through visualization of information proceed step by step and it helps cognition of adapting information. 80, this paper finds and suggests solution of reflecting clients opinion and requirements and non professional clients and positively support of client participation watching based on BIM.

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경험적 감성 정보에 의한 직관적인 아이디어 발상 기법 (Intuitive conception method based on the experiential emotion information)

  • 허성철
    • 감성과학
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    • 제6권1호
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    • pp.1-10
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    • 2003
  • 인간이 어떤 것에 대하여 경험을 할 때에, 그 경험은 지식이라고 하는 형식으로 뇌에 보존됨과 동시에, 상황에 따라서는 직관적인 판단을 위한 정보로서 역할을 수행한다. 이러한 관점에서 본 연구에서는, 디자인 컨셉 작성에 필요한 여러 가지 요소에 대하여 직관적인 판단을 하고, 시각적인 컨셉을 작성했을 때, 그것이 아이디어 발상에 미치는 영향의 특징을 분석하는 것을 목적으로 하였다. 실험은 두 가지 단계로 진행하였다. 첫 번째는, '새로운 디지털 카메라의 디자인'이라는 과제 수행을 위하여, 디지털 카메라의 12가지 구성 요소의 관계를 직관적으로 판단하여 일정한 공간에 배치하도록 하였다. 그 다음, 배치된 각 구성요소의 관계를 고려하여 아이디어 스케치를 진행하도록 하였다. 실험 결과, 직관적인 판단에 의해서 시각화된 컨셉은, 구조적인 사고, 다양한 형태의 전개, 구체적인 조작 방법의 제안, 그리고 자신의 스케치를 설명하기 쉽게 표현하는 것에 많은 영향을 미치는 것이 확인되었다. 그러나, 인간의 자유로운 감성적인 발상은, 조건의 제약에 의한 구조화가 아닌 것도 알 수 있었다.

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고속선 궤도관리 의사결정지원 시스템 개발을 위한 성공요인 (Key Success Factor For Korea high speed Track Maintenance Decision Making Support System)

  • 김종경;이춘길;우병구;김남홍;이성욱
    • 한국철도학회:학술대회논문집
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    • 한국철도학회 2007년도 춘계학술대회 논문집
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    • pp.486-493
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    • 2007
  • In the field of maintenance of domestic high-speed railroad which has cost a great deal more than any other fields since it was opened; 1) We found out the conditions of current domestic railroad by understanding the status of track maintenance and analyzing operative processes of track maintenance. 2) The main factors in track maintenance of high-speed railroad, that is, the elements for success to help decision-support in track maintenance were derived from a research on literature about the condition of railroad R&D in these days and about the prediction of the irregular progresses of track. 3) We derived the order of priority and weights from AHP analysis which was based on the survey regarding elements for success.

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기술평가지표와 기업성과의 관계비교분석 -초기중소벤처와 성장중소벤처- (The Comparative Study of the relationship between Technology Valuation Index and performance in Ventures)

  • 양동우
    • 기술혁신학회지
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    • 제8권3호
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    • pp.1175-1198
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    • 2005
  • The objective of the study is to verify the relationship between technology valuation indexes and corporate's performance in ventures by business operating periods. The result of the study is expected to be useful in loan evaluation, investment decision, internal management decision making and business improvement. The results of study is as follows. First, in early stage ventures, we find that three major valuation index(technology feasibility, economic efficiency, productivity) are significant ex-ante variables which are discriminating between firms' going concern and firms' failure. Second, in growth stage ventures, we find that three major valuation index(business feasibility, general marketability, technology marketability) are significant ex-ante variables which are discriminating between firms' going concern and firms' failure. Third, in early stage ventures, we find that at least thirty-eight minor valuation index elements are significant ex-ante variables which are discriminating between firms' going concern and firms' failure and in growth stage ventures, thirty-one minor valuation index elements are significant in various analysis' results.

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사이버 지휘통제 의사결정 지원을 위한 사이버 작전요소 분류 및 방책 평가 방안 연구 (A Study on Cyber Operational Elements Classification and COA Evaluation Method for Cyber Command & Control Decision Making Support)

  • 이동환;윤석준;김국진;오행록;한인성;신동규
    • 인터넷정보학회논문지
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    • 제22권6호
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    • pp.99-113
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    • 2021
  • 최근 육·해·공·우주에 이어 제 5전장 영역으로 사이버공간이 인식되면서 본격적으로 사이버공간을 작전 및 임무 영역으로 보는 활동에 관심이 집중되었다. 또한, 21세기는 4세대 전쟁방식으로 사이버공간을 기반으로 하는 사이버작전이 전개되고 있다. 이러한 환경에서 작전 수행은 지휘관의 의사결정에 따라 성공 여부가 판가름 된다. 따라서 이러한 의사결정의 합리성과 객관성을 높이기 위해서 체계적으로 방책(COA, Course Of Action)을 수립하고 선정하는 과정이 필요하다. 본 연구에서는 사이버작전 수행에 필요한 작전요소들을 분류하는 방안을 통하여 방책을 수립하고, 방책의 정량적 평가가 가능하다는 방향성을 제시하고자 한다. 이를 위해 작전 수행의 방책이 되는 사이버 작전요소 조합(COES, Cyber Operational Elements Set)을 구성하고 표적개발 과정에서 식별한 사이버 작전요소를 육하원칙(5W1H Method)을 기준으로 분류하는 방안을 제시한다. 또한 스턱스넷(STUXNET) 공격 사례에서 활용된 사이버 작전요소들을 제시한 분류 방안을 적용하여 사이버 작전요소 조합(COES)을 구성해 공격 방책들을 수립한다. 마지막으로 수립한 방책의 우선순위를 부여하고 최적의 방책 선정을 위해 방책의 정량적 평가를 수행하였다.

Thermal Imaging Fire Detection Algorithm with Minimal False Detection

  • Jeong, Soo-Young;Kim, Won-Ho
    • KSII Transactions on Internet and Information Systems (TIIS)
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    • 제14권5호
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    • pp.2156-2170
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    • 2020
  • This paper presents a fire detection algorithm with a minimal false detection rate, intended for a thermal imaging surveillance environment, whose properties vary depending on temporal conditions of day or night and environmental changes. This algorithm was designed to minimize the false detection alarm rate while ensuring a high detection rate, as required in fire detection applications. It was necessary to reduce false fire detections due to non-flame elements occurring when existing fixed threshold-based fire detection methods were applied. To this end, adaptive flame thresholds that varied depending on the characteristics of input images, as well as the center of gravity of the heat-source and hot-source regions, were analyzed in an attempt to minimize such non-flame elements in the phase of selecting flame candidate blocks. Also, to remove any false detection elements caused by camera shaking, one of the most frequently raised issues at outdoor sites, preliminary decision thresholds were adaptively set to the motion pixel ratio of input images to maximize the accuracy of the preliminary decision. Finally, in addition to the preliminary decision results, the texture correlation and intensity of the flame candidate blocks were averaged for a specific period of time and tested for their conformity with the fire decision conditions before making the final decision. To verify the fire detection performance of the proposed algorithm, a total of ten test videos were subjected to computer simulation. As a result, the fire detection accuracy of the proposed algorithm was determined to be 94.24%, with minimum false detection, demonstrating its improved performance and practicality compared to previous fixed threshold-based algorithms.