• Korean Business Review
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• v.1
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• pp.249-271
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• 1987

Applicability of control theories to the efficient operation of accounting system is studied in this paper. Since managerial accounting has been developed along the progrees of control theory, management control theories are essential to explain important attributes of diverse accounting system. Basic concept of control is studied in depth and control systems are classified on the base of their special characteristics. And then the applicability of those control methods to accounting systems are discussed based on behavioral as well as management science approach. In the management science approach, accounting control models of production management, inventory management and R&D are designed with its unique quantitative characteristics. It, however, is very difficult to implement quantified control standards on the behavioral management side. Since most of variables considered on behavioral approach are non-quantitative, only discussion of the theoratical definition has been a main issue on previous studies. In this paper, practicability of the behavioral approach to the accounting control system is studied analyzing state variables and behavior variables of the control system. Theoratical base of the discussion are provided from control theories developed in organization theory and Economics. Basic objective of accounting control practice is to control qualitative human behavior represented by quantified figures while quantitative methods are prevailing over general accounting practice. Therefore, this paper tried to develope and integrate accounting control systems applicable to the behavioral management area as well as management science control side.

• Journal of Institute of Control, Robotics and Systems
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• v.16 no.3
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• pp.305-312
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• 2010

The aim of this study is to find an analytic solution to the problem of determining the optimal capacity of a batch-storage network to meet demand for finished products in a system undergoing joint random variations of operating time and batch material loss. The superstructure of the plant considered here consists of a network of serially and/or parallel interlinked batch processes and storage units. The production processes transform a set of feedstock materials into another set of products with constant conversion factors. The final product demand flow is susceptible to joint random variations in the cycle time and batch size. The production processes have also joint random variations in cycle time and product quantity. The spoiled materials are treated through regeneration or waste disposal processes. The objective function of the optimization is minimizing the total cost, which is composed of setup and inventory holding costs as well as the capital costs of constructing processes and storage units. A novel production and inventory analysis the PSW (Periodic Square Wave) model, provides a judicious graphical method to find the upper and lower bounds of random flows. The advantage of this model is that it provides a set of simple analytic solutions while also maintaining a realistic description of the random material flows between processes and storage units; as a consequence of these analytic solutions, the computation burden is significantly reduced. The proposed method has the potential to rapidly provide very useful data on which to base investment decisions during the early plant design stage. It should be of particular use when these decisions must be made in a highly uncertain business environment.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.32 no.4
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• pp.53-62
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• 2009

Lee[15] examined quantity discount contracts between a manufacturer and a retailer in a stochastic, two-period inventory model where quantity discounts are provided based on the previous order size. During the two periods, the retailer faces stochastic (truncated Poisson distributed) demands and he/she places orders to meet the demands. The manufacturer provides for the retailer a price discount for the second period order if its quantity exceeds the first period order quantity. In this paper we extend the above two-period model to a k-period one (where k < 2) and propose a stochastic nonlinear mixed binary integer program for it. In order to make the program tractable, the nonlinear term involving the sum of truncated Poisson cumulative probability function values over a certain range of demand is approximated by an i-interval piecewise linear function. With the value of i selected and fixed, the piecewise linear function is determined using an evolutionary algorithm where its fitness to the original nonlinear term is maximized. The resulting piecewise linear mixed binary integer program is then transformed to a mixed binary integer linear program. With the k-period model developed, we suggest a solution procedure of receding horizon control style to solve n-period (n < k) order decision problems. We implement Lee's two-period model and the proposed k-period model for the use in receding horizon control style to solve n-period order decision problems, and compare between the two models in terms of the pattern of order quantities and the total profits. Our computational study shows that the proposed model is superior to the two-period model with respect to the total profits, and that order quantities from the proposed model have higher fluctuations over periods.

• Journal of Electrical Engineering and information Science
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• v.2 no.3
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• pp.66-70
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• 1997

The steam generator level is susceptible to the nonminimum phase in dynamics due to the thermal reverse effects known as "shrink and swell" in a pressurized water reactor. A state feedback assisted control concept is presented for the change of dynamic performance to the minimum phase the concept incorporates a nonlinear digital observer as a part of the control system. The observer is deviced to estimate the state variables that provide the true indication of water inventory by compensating for shrink and swell effects. The concept is validated with implementation into the steam generator simulation model.

• Proceedings of the Korean Information Science Society Conference
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• 2007.10d
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• pp.394-397
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• 2007

This study aims to examine its problems, control and handling by analyzing Barcode System, one of the Material Handling which are currently often used in medical Industry, and improve the present unnecessary orders and handling to improve material control and handling related to medical supplies by applying these days appearing RFID(Radio Frequency IDentification) System to material handling system. By this, it is expected that reduction of unnecessary inventory and exact information acquisition of goods will be possible. And by this, this study also aims to build and use closer cooperation system between hospitals and material system reducing time needed for material handling by controlling material flow effectively by taking advantage of them effectively.

• Journal of Digital Convergence
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• v.19 no.1
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• pp.343-348
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• 2021

This study investigated the method of constructing and combining blocks based on the atomic design system in order to propose a framework for rescue of a reusable design system. For that, I first looked at the necessity of a design system and examples of snow white, skeuomorphic design, flat design, and material design. In addition, molecules, atoms, organisms, templates and pages of atomic design using the principles of chemistry as metaphors were defined through literature studies. In order to implement a new framework, an interface inventory was constructed, and among them, font, color, image and control elements were extracted as core visual elements, and guidelines were defined, and molecular elements were classified and composed of atoms based on them. Blocks are constructed in the form of blocks based on the design pattern most used in the content inventory, and the framework is constructed to implement a layout based on a visual grid and design a page through a combination of blocks. The significance of this paper is that the new framework helps team consistency and collaboration by reusing blocks and supports file sharing and updating.

• Journal of the Korean Operations Research and Management Science Society
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• v.24 no.2
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• pp.1-15
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• 1999

This research involves the development and evaluation of a work flow control model for a type of flexible manufacturing system(FMS) called a flexible flow line(FFL). The control model can be considered as a kind of hybrid intelligent model in that it utilizes both computer simulation and neural network technique. Training data sets were obtained using computer simulation of typical FFL states. And these data sets were used to train the neural network model. The model can easily incorporate particular aspects of a specific FFL such as limited buffer capacity and dispatching rules used. It also dynamically adapts to system uncertainty caused by such factors as machine breakdowns. Performance of the control model is shown to be superior to the random releasing method and the Minimal Part Set(MPS) heuristic in terms of machine utilization and work-in-process inventory level.

• Journal of Institute of Control, Robotics and Systems
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• v.12 no.1
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• pp.28-32
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• 2006

Because of the recent development of radio frequency identification (RFID) technologies, various systems for RFID have been proposed. and it expected to become pervasive and ubiquitous. offers tantalizing benefits for supply chain management, inventory control, and many other applications. recently, however, has the convergence of lower cost and increased capabilities made businesses take a hard look at what RFID can do fer them. In this paper, We propose the real-time RFID face recognition system using Hippocampus neuron modeling algorithm(HNMA) and PCA-LDA mixture algorithm. this system store an extracted face-feature in tag and uses for individual authentication.

• Asian Journal of Atmospheric Environment
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• v.5 no.4
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• pp.278-291
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• 2011

Korea has experienced dramatic development and has become highly industrialized and urbanized during the past 40 years, which has resulted in rapid economic growth. Due to the industrialization and urbanization, however, air pollutant emission sources have increased substantially. Rapid increases in emission sources have caused Korea to suffer from serious air pollution. An air pollutant emissions inventory is one set of essential data to help policymakers understand the current status of air pollution levels, to establish air pollution control policies and to analyze the impacts of implementation of policies, as well as for air quality studies. To accurately and realistically estimate administrative district level air pollutant emissions of Korea, we developed a Korean Emissions Inventory System named the Clean Air Policy Support System (CAPSS). In CAPSS, emissions sources are classified into four levels. Emission factors for each classification category are collected from various domestic and international research reports, and the CAPSS utilizes various national, regional and local level statistical data, compiled by approximately 150 Korean organizations. In this paper, we introduced for the first time, a Korean national emissions inventory system and release Korea's official 2007 air pollutant emissions for five regulated air pollutants.

• Journal of Korean Institute of Industrial Engineers
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• v.38 no.2
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• pp.116-124
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• 2012

This paper concerns a joint replenishment problem for a single buyer who sells multiple types of items to end-customers. The buyer periodically replenishes the inventory of each item to a preset order-up-to-level to satisfy the end customers' demands, which may be non-stationary. A joint replenishment policy characterized by variable order-up-to-levels is proposed for the buyer who wishes to minimize the expected cost of operating the retail system. The proposed policy starts each period by calculating the expected cost of ordering and not ordering action based on the information of the current inventory position and forecasted demand for the upcoming period. It then takes advantage of an integer programming model to get a cost effective joint replenishment plan. Computer experiment was performed to test efficiency of the proposed policy. When compared with the most efficient policy currently available, our policy showed a considerable cost savings especially for the problems having non-stationary demands.