• Title/Summary/Keyword: Internal Integration

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The Influence of Business Environment Factors on the Characteristics of Management Accounting System(MAS) - Focusing on small and mid-sized enterprises (기업의 경영환경요인이 관리회계시스템에 미치는 영향에 관한 연구: 중소기업을 대상으로)

  • Lee, JeongEun;Lee, ChanHo
    • Journal of Korea Society of Industrial Information Systems
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    • v.27 no.3
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    • pp.127-144
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    • 2022
  • This study attempted to analyze the influence of both internal and external business environment factors on the characteristics of the management accounting system (MAS). For this, external business environment factors were divided into environmental uncertainty and market competition while internal factors were classified into management strategy, organizational structure and advanced manufacturing technology. In addition, the characteristics of the MAS were categorized into information scope, timeliness, integration and aggregation. The study results found the followings: Among business environment factors, environmental uncertainty had a relatively significant effect on the scope, integration and aggregation of information while organizational structure revealed the largest influence on timeliness. However, market competition had no particular effect on the characteristics of the MAS.

Intelligent Data Governance for the Federated Integration of Air Quality Databases in the Railway Industry (철도 산업의 공기 질 데이터베이스 연합형 통합을 위한 지능형 데이터 거버넌스)

  • Minjeong, Kim;Jong-Un, Won;Sangchan, Park;Gayoung, Park
    • Journal of Korean Society for Quality Management
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    • v.50 no.4
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    • pp.811-830
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    • 2022
  • Purpose: In this paper, we will discuss 1) prioritizing databases to be integrated; 2) which data elements should be emphasized in federated database integration; and 3) the degree of efficiency in the integration. This paper aims to lay the groundwork for building data governance by presenting guidelines for database integration using metrics to identify and evaluate the capabilities of the UK's air quality databases. Methods: This paper intends to perform relative efficiency analysis using Data Envelope Analysis among the multi-criteria decision-making methods. In federated database integration, it is important to identify databases with high integration efficiency when prioritizing databases to be integrated. Results: The outcome of this paper aims not to present performance indicators for the implementation and evaluation of data governance, but rather to discuss what criteria should be used when performing 'federated integration'. Using Data Envelope Analysis in the process of implementing intelligent data governance, authors will establish and present practical strategies to discover databases with high integration efficiency. Conclusion: Through this study, it was possible to establish internal guidelines from an integrated point of view of data governance. The flexiblity of the federated database integration under the practice of the data governance, makes it possible to integrate databases quickly, easily, and effectively. By utilizing the guidelines presented in this study, authors anticipate that the process of integrating multiple databases, including the air quality databases, will evolve into the intelligent data governance based on the federated database integration when establishing the data governance practice in the railway industry.

Structural Intensity Analysis of Plate Structures Using Modal Analysis (모달해석기법을 이용한 판 구조물의 진동인텐시티 해석)

  • 정상민;조대승;김사수
    • Proceedings of the Korean Society for Noise and Vibration Engineering Conference
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    • 1998.04a
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    • pp.319-326
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    • 1998
  • Structural intensity of plates experiencing bending vibration is analytically evaluated using the modal analysis based on the assumed mode method. In the analysis, material internal loss and localized damping are considered. The power obtained by structural intensity integration over the circle containing the excitation source is compared with the power injected into plates to verify the accuracy of the presented method and; to evaluate the convergence of mode superposition. The intensity integration is carried out varying the circle radius and the integral step to investigate their effects in case of the power estimation using structural intensities. In addition, the dominant component among internal forces in the energy transfer by the bending vibration of a stiffened plate is investigated.

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A Study on the Spatial Structure of Space Syntax in Frank Gehry's Museum Architecture (공간구문론을 이용한 프랭크 게리 뮤지엄 설계의 공간구조에 관한 연구)

  • Bae, Yi-Jin;Cho, Ja-Yeon
    • Korean Institute of Interior Design Journal
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    • v.20 no.5
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    • pp.59-67
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    • 2011
  • The goal of this research is to find the difference between F. Gehry's museum architecture's extremely abstract and chaotic space composition and that of other architect's. Gehry's four museum architectures built from late 1980s to 2000 were selected for analysis. Four more museums, built in the same era with the size of that (atypical) museums, were selected for comparative studies. Space Syntax, a quantitative analysis method for spatial configuration, is used to find the characteristics of internal spaces. The Result shows that Gehry's museum architectures' connectivity is 0.375 times bigger and integration is 0.731 times smaller than the compared museums. High connectivity suggests that their visitors could take diverse routes. Low integration implies that their routes are less efficient than the compared museums overall. Their intelligibility is slightly higher than the other museums. This means their visitors have comparatively high understanding of the internal space.

A 12-Bit 2nd-order Noise-Shaping D/A Converter (12-Bit 2차 Noise-Shaping D/A 변환기)

  • 김대정;김성준;박재진;정덕균;김원찬
    • Journal of the Korean Institute of Telematics and Electronics A
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    • v.30A no.12
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    • pp.98-107
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    • 1993
  • This paper describes a design of a multi-bit oversampling noise-shaping D/A converter which achieves a resolution of 12 bits using oversampling technique. In the architecture the essential block which determines the whole accuracy is the analog internal D/A converter, and the designed charge-integration internal D/A converter adopts a differential structure in order to minimize the reduction of the resolution due to process variation. As the proposed circuit is driven by signal clocks which contains the information of the data variation from the noise-shaping coder, it minimizes the disadvantage of a charge-integration circuit in the time axis. In order to verify the circuit, it was integrated with the active area of 950$\times$650${\mu}m^{2}$ in a double metal 1.5-$\mu$m CMOS process, and testified that it can achieve a S/N ratio of 75 dB and a S/(N+D) ratio of 60 dB for the signal bandwidth of 9.6 kHz by the measurement with a spectrum analyzer.

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Exploring the Relationship Between School Support and Technology Use among Mongolian Teachers: The Mediating Role of TPACK

  • DAVAASUREN, Bolor;SO, Hyo-Jeong;RYOO, Dahyeon
    • Educational Technology International
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    • v.22 no.1
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    • pp.23-55
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    • 2021
  • Under the context of the recent curriculum reform in Mongolia emphasizing technology integration in schools, the main purpose of this study was to examine external and internal factors that influence teachers' use of technology. This study aimed to investigate structural relationships between school support, technology use, and TPACK (Technological Pedagogical and Content Knowledge) among Mongolian secondary school teachers. This study was conducted with 208 secondary school teachers in Ulaanbaatar, Mongolia. Data were collected through an instrument that measures three factors: teachers' use of technology, TPACK, and school support. The results indicate that TPACK has a partial mediation effect on the relationship between school support and the use of technology. The contribution of this study lies that it examines the complex relationships between internal and external factors affecting teachers' technology integration, especially among Mongolian teachers who are less researched in the existing literature.

Operational Properties of Ridge Waveguide Lasers with Laterally Tapered Waveguides for Monolithic Integration

  • Kwon, Oh-Kee;Kim, Ki-Soo;Sim, Jae-Sik;Baek, Yong-Soon
    • ETRI Journal
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    • v.29 no.6
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    • pp.811-813
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    • 2007
  • We report on a ridge waveguide laser diode with laterally tapered waveguides fabricated in a single growing step using a double patterning method. In this structure, nearly constant output power is obtained with the change of the lower tapered waveguide width, and the facet power ratio of 1.4 to 1.5 is observed over the current range. The asymmetric facet power property is also investigated.

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A Study on the effect of SCM Integration and Green SCM practices to Environmental Performance (공급체인 통합과 친환경 활동이 환경성과에 미치는 영향에 관한 연구)

  • Kim, Changbong;Jung, Sunnam
    • International Area Studies Review
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    • v.15 no.1
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    • pp.447-466
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    • 2011
  • This paper examined the supply chain management Integration factors and environmental performance in Korean industry. Focusing on SCM Integration, GreenSCM practice, and environmental performance factors, purpose of this study is finding linkage between SCM Integration factors with new environmental practice factors and environmental performance. Based on the analysis of eighty-eight cases, the following results were found. First, We found External environmental collaboration factors and Internal environmental monitoring factors within Green Supply Chain Practices. Second, SCM Integration have a positively significant influence on environmental performance. Third, Internal environmental monitoring factors have a positively significant influence on Environmental performance but External environmental collaboration factors doesn't. This study suggests that only with high level of Integration firms may have good result on entire supply chain environmental performance. Finally, our empirical evidence shows that company should be prepared for new environmental trade regulation with Green Supply chain management integration.

THE FIT BETWEEN NEW PRODUCT STRATEGY AND VALUE CHAIN STRATEGY : A SYSTEM DYNAMICS PERSPECTIVE

  • Heungshik Oh;Kim, Bowon
    • Proceedings of the Korea Society for Simulation Conference
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    • 2001.10a
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    • pp.37-43
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    • 2001
  • New product development has been a key element fur organizational evolution. The bulk of research about new product strategy has focused solely on new product development function itself. This paper investigates cross-functional elements in new product development. More specifically, we suggest that there must exist a fit between new product strategy and value chain strategy. It means that, in order to support new product development activity, there must exist a relevant value chain strategy. We consider three types of integration - internal integration, customer integration, and supplier integration - as strategic elements of value chain strategy. For the case of new product strategy, we consider market newness and product technology unfamiliarity as strategic elements. We also consider two types of learning characteristic, i.e., \\\"fast-adaptive learning\\\" and \\\"slow-adaptive leaning\\\" as control factor. Learning characteristic represents firms organizational capability related with organizational learning. For example, fur fast-adaptive learning case, the effect of integration appears early in time. System dynamics simulation is employed to verify our research framework. The results exhibit that there must exist cross-functional relationships between value chain strategy and new product strategy in order to shorten total development time.al development time.

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Developing a Decision Making Model for Selecting an IT Post-Merger Integration Strategy

  • Suh, Byung-Wan;Baek, Seung-Ik
    • Journal of Information Technology Applications and Management
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    • v.19 no.3
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    • pp.49-68
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    • 2012
  • M&A (Merger and Acquisitions) is a standard corporate strategy frequently used by companies seeking to secure new growth engines and gain a solid foothold in their markets in order to become more globally competitive. To achieve the original goals of M&A, the two involved parties need to invest significant time and resources in integrating all aspects of the companies. A well-planned post-merger integration of information technology (IT PMI) by the two M&A parties is considered a crucial and difficult process because IT provides a fundamental infrastructure for integration. Considering various internal and external factors, the two parties normally formulate an IT PMI strategy. The many IT PMI strategies can be categorized into four major types: Renewal, Takeover, Standardization, and Synchronization. This study aims to develop a decision making model to help merger company and IT managers select the proper IT PMI strategy. More specifically, we identify key determinants that need to be considered when selecting a proper IT PMI strategy. The relative importance of each determinant is defined by analytic hierarchy process (AHP) analysis. Finally, this study evaluates each IT integration strategy under the identified determinants.