• Journal of the Korea Safety Management & Science
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• v.16 no.1
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• pp.239-250
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• 2014

The purpose of this research is to implement and develop the Economic Cost Driver Size(ECDS) extended model to determine the optimal cash driver size with measurement complexity cost and allocation fail cost. ECDS model can be used to seek both measurement accuracy and time efficiency of the Activity-Base Costing (ABC). The study also develops Activity Priority Number (APN) to evaluate the importance of nonvalue-added activities improvement and to determine the representative cost driver of value-added activities when applying ECDS model. APN consists of Severity Priority Number (SPN), Undetectablitiy Priority Number (UPN) and Occurrence Priority Number (OPN). APN can be obtained from lower-stream activity, current activity, upper-stream activity in terms of hierarchical dependency of SIPOC (Supplier, Input, Process, Output, and Customer). In order to seek both efficiency of invested capital and reduction of overhead cost, the paper proposes the integrated ABC and Economic Value Added (EVA) model using redesigned ABC-based statement of comprehensive income and EVA-based statement of financial position. For a better understanding of the proposed ABC-EVA integrated model, numerical examples are demonstrated in this paper. Cost drivers of ABC and capital drivers of EVA in the proposed model can be used to reduce activity overhead cost from ABC-based statement of comprehensive income and to lessen activity capital charge from EVA-based statement of financial position.

• Journal of the Ergonomics Society of Korea
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• v.32 no.3
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• pp.229-236
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• 2013

Objective: The purpose of this study was to analyze the effects of wearing spandex underwear on the muscle activity and heart rate during flexion and extension of trunk and knee joint. Background: Back pain continues to be the leading overall cause of physical illness and lowering productivity in workplace. Recently, the utility of assistive garment or back belt have been discussed to lessen the back pain as well as to preserve the right posture. Method: Ten males and ten females participated in the experiment. Gender, wearing spandex underwear and postures were used for independent variables, and muscle activity, the level of asymmetry of muscle activity and variation of heart rate were used as dependent variables. Muscle activity and heart rate were measured during flexion and extension of trunk and knee joint. Results: When wearing spandex underwear, the muscle activity was relatively low compared to the condition not wearing the spandex underwear. The symmetry of muscle activity and the variation of heart rate were statistically significant at the 0.05 significance level. In particular, it was found that the symmetry of muscle activity increased while wearing spandex underwear. Conclusion: Spandex underwear has an effect that can reduce asymmetry of right and left muscles which are relevant to leg because spandex underwear equally supports right and left low-back muscles. Application: The spandex underwear used in this study can apply to the rehabilitation as an useful assistive device.

• Journal of Fashion Business
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• v.16 no.6
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• pp.144-159
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• 2012

This study was to examine the effect of standards of selecting jeans and appearance management behavior on leisure lifestyle. Questionnaires were administered to 253 college students living in Deagu and Kyoungbuk. Data were analyzed by using frequency, factor analysis, regression analysis, t-test, and ${\chi}^2$-test. The findings are as follows. Factor structure of each concept appeared to be brand-valued, functionality valued and design-valued for standards of selecting jeans, diet management, exercise management, weight management and appearance satisfaction. Leisure lifestyle consisted of sports activity-type, sociality-type and self-management-type while value lifestyle consisted of active sociality-oriented, family-oriented and economic feasibility-oriented. There was a significant difference in brand-valued and design-valued of standards of selecting jeans and in frequency of wearing jeans male students showed higher than female students. The result of this study showed brand-valued, diet management, exercise management, weight management, and appearance satisfaction had significant effect on sports activity-type and design-valued and weight management had significant effect on sociality-type. Brand-valued affected self-management-type significantly and brand-valued, design-valued, diet management and appearance satisfaction had a significant effect on active sociality-oriented and brand-valued and diet management affected family-oriented.

• Proceedings of the Korean Institute Of Construction Engineering and Management
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• autumn
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• pp.159-163
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• 2003

What is the Meaning of the Knowledge Management?, That is gathering, renewal of old knowledge, communication and creation of new knowledge. The major three key factors for the successful knowledge management in construction industry is well cooperation between following factors ; the willingness of the CEO(in its organization). creation of Cooperation culture in company organization through its members participation and the Activity of the Knowledge management Team in company. But most important factors in successful Promotion for the Knowledge Management is the creation of Cooperation culture in company organization through its members participation, without creating the company culture, there is no successful way in knowledge management business in all business. The other important thing in knowledge management is the creating of the recording culture in company business activity. The greatest purpose of knowledge management is the through the KM activity, we ensure the gathering, renewal of old knowledge, communication and creation of new knowledge and capitalization of knowledge. and the result of the KM is strengthen the company and preparing the our future and new mission.

• Journal of Korean Society of Archives and Records Management
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• v.19 no.3
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• pp.97-121
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• 2019

This study aims to provide alternative strategies by analyzing the current records management system of the National Assembly. The study also defines the concept of parliamentary activity records based on the analysis of the parliamentary organization and its work, and checks the status of such system through the National Assembly Archives and the Constitutional Memorial Hall. In addition, the study derives institutional problems of the National Assembly records management structure by examining the current law. Therefore, the study proposes the Act on the Management of National Assembly Records, referred to as the Special Act on the Records Management Act, as an improvement measure. Furthermore, the Act aims to establish an intermediate records management system in the National Assembly and transfer the collection function of the constitutional memorial to the National Assembly Archives for the integrated management of parliamentary activities records.

• Journal of Digital Convergence
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• v.19 no.2
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• pp.51-60
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• 2021

In this study, Based on the analysis of the correlation between internal control quality and earnings management, this article discusses the correlation between internal control quality and real activity earnings management and accrued earnings management. For this study, by introducing the concept, classification, measurement method and model of internal control and earnings management, the research hypothesis of this article was proposed. In this analysis, Use the relevant measurement model to calculate the actual activity earnings management level and accrued earnings management level of the enterprise, as the explained variable, establish a model for regression and were analyzed. Also, this study could find the final results draws a conclusion through empirical research: there is a significant negative correlation between the internal control quality of listed companies, real activity earnings management, and accrued earnings management. On the basis of this conclusion, the analysis of possible causes provides a basis for the development of internal control theory and the supervision and control of earnings management behavior in the future.

• Journal of the Korean Operations Research and Management Science Society
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• v.18 no.3
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• pp.129-149
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• 1993

The high level of activity in the development and maintenance of computer software makes the scheduling of software projects an importnat factor in reducing operating costs and increasing competitiveness. Software activity is labor intensive. Scheduling management of hours of software work is complicated by ther interdependencies between the segments of work, and the uncertainties of the work itself. This paper discusses issues of scheduling in software engineering management, and presents a modular decomposition model for software project scheduling, taking advantage of the facility for decomposition of a software project into relatively independent work segment modules. Modular decomposition makes it possible to treat scheduling as clustering and sequencing in the context of integer programming. A heuristic algorithm for the model is presented with some computational experiments.

• Proceedings of the Korea Association of Information Systems Conference
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• 2000.11a
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• pp.12-15
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• 2000

An SADT-based methodology is presented for systematically analyzing the container working process in container terminal, as well as an object-oriented design method for an integrated information system for container terminal resource planning and management. Our design architecture is composed of four levels, activity interface, activity PDCA control, human resource management, and facility resource management. Especially, the consideration of the human resource management level makes it possible to support cooperative tasks, to make the authority and responsibility on a task clear, and to extremely promote the balance between human and facility resources. Finally, The system architecture is suggested for Virtual Container Terminal, in which a planned container working process is simulated for previous feasibility check, work orders are transferred to control real devices, and to manage the entire process and related data.

• International conference on construction engineering and project management
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• 2011.02a
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• pp.17-22
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• 2011

A considerable number of construction disasters occur on pathways. Safety management is usually performed on construction sites to prevent accidents in activity areas. This means that the safety management level of hazards on pathways is relatively minimized. Many researchers have noted that hazard identification is fundamental to safety management. Thus, algorithms for helping safety managers to identify hazardous areas are developed using automated data collection technology. These algorithms primarily search for potential hazardous areas by comparing workers' location logs based on a real-time location system and optimal routes based on BIM. Potential hazardous areas are filtered by identified hazardous areas and activity areas. After that, safety managers are provided with information about potential hazardous areas and can establish proper safety countermeasures. This can help to improve safety on construction sites.

• Informatization Policy
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• v.24 no.1
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• pp.30-47
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• 2017

The Korean government developed an organizational maturity model for public data quality management based on international standards to evaluate the data quality management level of public organizations, However, as the model has too many indicators to apply on the site, a new model with reduced number of indicators is proposed in this paper. First, the number of processes is reduced by integrating and modifying the processes of the previous model. Second, a new maturity evaluation method is proposed based on capability levels focused on the activity, not on the process. Third, the maturity level of public data quality management is represented by five discrete levels or real values of 1 through 5. Finally, characteristics of the proposed model are compared with those of the previous model.