• Journal of Korean Society of Industrial and Systems Engineering
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• v.2 no.2
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• pp.39-51
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• 1979

In introducing and applying the budget management system, the question of how to establish management structure(skelton) representing budget management responsible unit is significantly related to the degree of accuracy and analysis on the performance measurement of standard work unit. We have the following rational process of establishing performance measurement of budget management System ; 1) Standardization of work method 2) Establishment of management structure 3) Institution of budget management system. Especially, this system is based on a premise of efficiency of objectives management, it is assumed that performance measurement in the standard work unit must be enforced according to the basis and categories of performance evaluation based on the evaluating work unit. Therefore, most of all, the following three detail questions(subjects) are to be determined in order to rationalize these above principles to a maximum possible extent of performance measurement system. First, we established respective performance standard unit with respect to such detailed work unit, performance standard unit of which were accurately applicable directly from using the budget ana objectives account data and their supplementary data of the work measurement techniques. Second, by using the above mentioned question, over all evaluation and suggestion are made based on the study of the recording for each work unit development, budget management and production nit (volume of production) Third, the measurement of performance of budget management system is based on the principle of standard work unit, compared with the standard basis and actual work unit by period and activities unit and calculated percentage effectiveness according to the above procedure. and so evaluated the efficiency of performance measurement on the budget management system.

• KSCE Journal of Civil and Environmental Engineering Research
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• v.29 no.1D
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• pp.63-72
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• 2009

This study aims at establishing the decision-making support system for the highway assets, long-term performance presumption and evaluation of asset value, which are appropriate for Korea, and proposing the methods of the optimal engineering method and the timing decision for the preventive maintenance through the project evaluation, the optimization method and life-cycle analysis related to the highways. In order to supplement the current problem of the near-sighted budget management system, which chooses the maintenance place of the highway, depending on the level of the budget with fixed amount, the long-term required budget prediction system and the economy principle were introduced, so that the pavement agency can predict the level of the required budget, and it was aimed to develop the pavement asset evaluation system to maintain the performance of the highway with the minimum of the cost. In the use of the highway pavement asset evaluation system, to maintain the appropriate level of the pavement evaluation index, when the budget was efficiently established in the reference of the required maintenance budget for the chosen section of the highway in the year concerned, it was possible to analyze the most rational pavement maintenance budget. With this result, it is estimated to prevent the unnecessary waste of budget in advance, and through the development of the decision-making system for the long-term performance presumption and the asset value estimation of the pavement, it is expected to able to analyze the previous evaluation of the project related to the highway and the feasibility of introduction.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.8
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• pp.355-363
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• 2021

This study aims to obtain empirical evidence about the cognitive effect of Islamic religiosity and budget control in reducing budgetary slack behavior. This study involved 176 managers as respondents in 10 local companies in Eastern Indonesia. Managers who are respondents in thus study work and are spread across 14 provinces in Indonesia. Probability sampling method has been used for this study from the total population with certain criteria. Data analysis has been done using Warp PLS-SEM technique. The results showed that Islamic religiosity cognitive and budget control had a direct negative effect on budgetary slack behavior. The two variables also fully mediate the relationship between participatory budgeting and budget-based compensation schemes on the behavior of budgetary slack in a negative and significant way. These results mean that the two variables are proven to reduce budgetary slack behavior. This empirical evidence at the same time corrects the agency theory's assumptions about opportunistic human nature and always maximizes every potential economic profit. In addition, the results also show that Islamic religiosity cognitive is stronger in reducing budgetary slack behavior. These results can be used to improve the company's budget control system by incorporating elements that motivate religious goals so that it is more effective in reducing budgetary slack behavior.

• The Journal of the Korea institute of electronic communication sciences
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• v.18 no.6
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• pp.1171-1176
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• 2023

In this paper, we predicts the estimated price using the DNBP (Deep learning Network to predict Budget Price) model with bidding data obtained from the bidding websites, ElecNet and OK EMS. We use the DNBP model to predict four lottery preliminary price, calculate their arithmetic mean, and then estimate the expected budget price ratio. We evaluate the model's performance by comparing it with the actual expected budget price ratio. We train the DNBP model by removing some of the 15 input nodes. The prediction results showed the lowest RMSE of 0.75788% when the model had 6 input nodes (a, g, h, i, j, k).

• Proceedings of the IEEK Conference
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• 2006.06a
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• pp.103-104
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• 2006

In this paper, we analyze the UAV datalink design with calculating link budget of long-distance (200 km) Ku-band LOS wireless link. We calculate C/N of the real system and compare it with the required C/N, using the CCIR reports. In the rainy day of summer on the Korean peninsula, to maintain percent reliability 90% and BER 10^(-5) together, link budget of uplink of the system has a lot of margin at 200 km, link budget of downlink using the block turbo code is enough for distance 200 km.

• 한국방재학회:학술대회논문집
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• 2008.02a
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• pp.819-822
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• 2008

Nitrogen budgets in Korea in 2005 were estimated using a mass balance approach. Major nitrogen fluxes were divided into three section: cites, agricultural area, and forest. It contains nitrogen input 21 precent more than the previous research in 2002. Especially the change of government plans affect nitrogen budget.

• Journal of Astronomy and Space Sciences
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• v.37 no.2
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• pp.117-129
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• 2020

In a Satellite communication system, a link budget analysis is the detailed investigation of signal gains and losses moving through a channel from a sender to receiver. It inspects the fading of passed on data signal waves due to the process of spreading or propagation, including transmitter and receiver antenna gains, feeder cables, and related losses. The extent of the proposed tool is to make an effective, efficient, and user-friendly approach to calculate link budget analysis. It is also related to the satellite communication correlation framework by building up a graphical interface link analysis tool utilizing STK^® software with the interface of C# programming. It provides better kinds of graphical display techniques, exporting and importing data files, printing link information, access data, azimuth-elevation-range (AER), and simulation is also possible at once. The components of the link budget analysis tool include transmitter gain, effective isotropic radiated power (EIRP), free space loss, propagation loss, frequency Doppler shift, flux density, link margin, elevation plot, etc. This tool can be useful for amateur users (e.g., CubeSat developers in the universities) or nanosat developers who may not know about the RF communication system of the satellite and the orbital mechanics (e.g., orbit propagators) principle used in the satellite link analysis.

• Korean Management Science Review
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• v.19 no.2
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• pp.191-204
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• 2002

As the portion of information systems (IS) budget to the total government budget becomes greater, the cost estimation of IS development and maintenance projects is recognized as one of the most important problems to be resolved for scientific and efficient management of IS budget. Since IS budget makes much effect on the delivery time, quality and productivity of IS projects, the exact cost estimation is also necessary for the successful accomplishment of IS projects. The primary concern in the cost estimation of IS projects is software cost estimation, which requires the measurement of the size of softwares. There are two methods for sizing software : line-of-code approach, function point model. In this paper, we propose a function-point-based model for estimating software cost. The proposed model is derived by collecting about fifty domestic IT projects in public sector and analyzing their relationship between cost drivers and development effort. Since the proposed model is developed by simplifying the function point model that can be used only when detailed user requirements are specified, it can be also applied at project planning and budgeting phase.

• Journal of Korean Society of Occupational and Environmental Hygiene
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• v.31 no.4
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• pp.396-416
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• 2021

Objectives: This study was conducted to analyze the trends of government R&D (R&D) projects related to laboratory safety over the past 20 years. Methods: We collected publications from various databases(DBs) with words such as laboratory(ies), lab(s), researcher(s), laboratory worker(s), safety, environment, hazard(s), risk(s), and so on. Selected publications were analyzed by the research funds and the number of projects according to the investment subject and research characteristics. Results: About 93% of the total R&D budget went to government policy projects, not scientific research. Second, from the perspective of 'safety management activities', most of the research is related to management and inspection at the organizational level. Issues that need to be discussed at the national level like policy governance are not included. Third, focusing on the 'safety management cycle', there were few studies related to 'prediction' or 'post-response'. Fourth, when an analysis framework combining the perspectives of 'safety management activities' and 'safety management cycle' is applied, most of the budget is spent on infrastructure such as digital management systems, whereas basic knowledge for prevention and production of evidence was very few. Conclusions: In order to prevent policy planning without policy evaluation, implementation without strategy, and evaluation without evidence, it is necessary to expand investment in empirical research on risks, research on the effectiveness of current application methods, and research on theory development. The government budget for laboratory safety-related projects should be managed separately from the R&D budget for scientific research. Although less than 5% of the budget allocated to scientific research is the total budget, an optical illusion occurs because both the project budget and the scientific research budget are counted as R&D budgets.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.6 no.8
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• pp.81-91
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• 1983

In this study the methods of the overhead standard setting and the overhead variance analysis, which raise problems especially in business practice in case that small businesses introduce the standard cost accounting system, were examined by hypothetical examples. As the result of this study small businesses are advised to take the following in setting the overhead cost. (1) To divide the mixed cost into variable overhead and fixed overhead, it is desirable to take Beast square method. (2) In setting the overhead standard, it is desirable to fake the flexible budget system and to make a budget by the inspection method, after dividing the overhead into variable overhead and fixed overhead. (3) After dividing the overhead variance into variable overhead variance and fixed overhead variance, it is desirable to analyze them as follows. (A) Variable overhead variance is analyzed into spending variance and efficiency variance. (B) Fixed overhead valiance is analyzed into budget variance and denominator variance.