• 한국경영과학회:학술대회논문집
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• 대한산업공학회/한국경영과학회 1996년도 춘계공동학술대회논문집; 공군사관학교, 청주; 26-27 Apr. 1996
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• pp.137-140
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• 1996

This study investigated the length-tension and velocity-force relations of the torso erectors. A myoelectric based approach was used wherein a dynamic biomechanical model incorporating active and passive tissue charactreistics provided music kinematic estimates during controlled sagittal plan extension motions. A double linear optimization formulation from the literatured provided muscle tension estimates. The data supported a linear length-tension relation toward full flexion for both the erector spinae and latissimus muscles. Velocity trends agreed with that predicted by Hill's exponential relation. The results have implications for muscle tension estimation in biomechanical torso modeling, and suggest a possible low back pain injury mechanism.

• 산업경영시스템학회지
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• 제19권37호
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• pp.187-194
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• 1996

Firms pay cash dividends to reduce the agency costs, and then insider stock ownership affects the dicision of dividend payout ratio. In this study, it is tested that firm's insider stock ownership affects the decision of dividend payout ratio, but the relation between dividend payout ratio and insider stock ownership is nonmonostic. The empirical evidence shows that at low levels of insider stock ownership, increase in the percentage of stock held by insiders decreases dividend payout ratio, but beyond the point of entrenchment increase in the percentage of stock held by insiders increases dividend payout ratio. Thus, the dividend payout ratio and the percentage of stock held by insiders are in a parabolic relation. This implies that there may be a optimal insider stock ownership In lead to the minimun dividend payout ratio.

• 산업경영시스템학회지
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• 제27권2호
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• pp.29-36
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• 2004

As Lately movie industry and related market becomes larger and people have had more spare time, people's interest in multiplex grows higher, This paper studies relationships between physical service environment and customer's satisfaction in multiplex. The number of subjects in this study is 346 persons stayed at four multiplexes, among which we obtained valid responses from 326 persons through questionnaire investigation. We held hypotheses for the relationships, and for the testing, used methods are Spearman's correlation, Mann-Whitney test, etc, and for statistical analysis, SPSS 10.1 software was used. Thus, we found statistically significant results, that is, the relation between physical service environment and customer's satisfaction is positive: the higher evaluation about physical service environment is, the more customer's universal satisfaction is. Information about the significant relation's intensity of many indicators in physical service environment, which is given in this paper, can be used for attaining higher customer satisfaction and spreading more effective management activities in multiplex.

• 산업경영시스템학회지
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• 제35권2호
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• pp.113-123
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• 2012

In this paper, it is examined how the amount of review time per applicant to a college admission officer system is connected with the performance of the selected students after they enter the college. About five years ago, college admission officers system has been introduced to Korea as a government policy. Thus, for most Korean college, there is not enough number of admission officers, while it takes substantial time to find out whether an applicant has potential ability or not. Thus, it is required to find out some policy alternatives to solve this discrepancy. In this paper, a simulation model is built using System Dynamics theory and simulated to understand the relation between the amount of review time and the performance of the selected students. Finally, some implications and policy suggestions are derived from the simulation results.

• 한국산학기술학회논문지
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• 제13권1호
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• pp.164-168
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• 2012

본 논문에서는 차입원가의 회계처리에 대한 기업회계와 세무회계의 차이를 줄이는 방안을 제시하였다. 일반 기업회계기준의 차입원가자본화 회계처리는 KIFRS와 일치시키는 방향으로 개정할 필요가 있다. 적어도 비상장기업에 대해서는 법인세법에서 건설자금이자의 손금불산입 규정을 적용하지 않아도 되도록 허용하는 것이 바람직하다. 세무회계상 자본화대상자산의 범위를 기업회계와 일치시키는 방안을 검토할 필요가 있다.

• Journal of the Korean Society for Industrial and Applied Mathematics
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• 제23권4호
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• pp.283-300
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• 2019

In this paper, we propose a new semi-analytic approach based on the generalized Taylor series for solving nonlinear differential equations of fractional order. Assuming the solution is expanded as the generalized Taylor series, the coefficients of the series can be computed by solving the corresponding recursive relation of the coefficients which is generated by the given problem. This method is called the generalized differential transform method(GDTM). In several literatures the standard GDTM was applied in each sub-domain to obtain an accurate approximation. As noticed in [19], however, a direct application of the GDTM in each sub-domain loses a term of memory which causes an inaccurate approximation. In this work, we derive a new recursive relation of the coefficients that reflects an effect of memory. Several illustrative examples are demonstrated to show the effectiveness of the proposed method. It is shown that the proposed method is robust and accurate for solving nonlinear differential equations of fractional order.

• 산업경영시스템학회지
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• 제21권47호
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• pp.219-232
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• 1998

A lot of difficulties exist in analyzing the structure of a system owing to the complex and organic relations in the systems we face in reality. Focuses have been put on the research of optimal solution in a defined structure, however, on the assumption that the structure of the system has been already defined. With the grasping of the structure as the most prior condition, ISM(Interpretive Structural Modeling) and FSM(Fuzzy Structural Modeling) are suggested as solutions in this paper. ISM uses the systematic application of some elementary notions of graph theory and boolean algebra, FSM uses Fuzzy conception for representing relationship between elements. In FSM, the entries in the relation matrix are taken to value on the interval [0,1] by virtue of a fuzzy binary relation. Numeric examples are used as the actual application as follows.

• 산업기술연구
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• 제32권A호
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• pp.87-94
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• 2012

For soils with high void ratios, the inverse method of utilizing results obtained from centrifuge model test was used to find the constitutive relation of effective stress - void ratio - permeability whereas conventional oedometer test and constant rate of strain consolidation(CRS) test about settlement of interface and pore pressure and distribution with time were compared with numerically estimated values to confirm such a constitutive relation as obtained from the inverse method. As results of numerical method, the volumetric ratio and reclamation velocity were obtained for the reclamation condition.

• 산업기술연구
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• 제27권A호
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• pp.95-102
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• 2007

The practice of business estimate flood discharge by rainfall-flow relation that is easy collection of observation data. The important factor is rainfall, coefficient of runoff, and drainage area for analysis of runoff-flow relation. The practice of business usually use probability rainfall that use a weighted average value after each observation post estimate probability of non-same time. It has more error than same time probability rainfall, and it can excess of estimation because it can't consider space distribution of rainfall. The study of result showed similar aspect with existing ARF but width of coefficient become smaller. And the comparison of peak flow did not different what used by ARF and same time probability rainfall(A group). But non-same time probability rainfall is bigger 25% more than another(B group). Between A group and B group of the difference increased with the lapse of time.

• 한국조리학회:학술대회논문집
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• 한국조리학회 2006년도 제41차 정기하계학술세미나
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• pp.5-20
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• 2006

The purpose of this study is to understand how to activate field training internships through former researches relation to training internships thesis. The concept of field training is the same as work experience education. Students have experienced the skills of a practical job in the tourism industry. And also could enhance acquisition of professional theories. According to domestic former researches, The students participated in hotel field practice hardly satisfied with internships because unreasonable duties, burden and circumstances regardless of efficiency of school curriculum. And also they are showing dissatisfaction with compensation. However, Foreign study only on focus on communication between hotel and school. Finally, In order to activate industrial field training internships, School and hotel have more delicate harmonization to improve training internships problem.