I. Introduction: In management control, business analysis has to do with a performance evaluation and is accounted much of manager's decision making, Business indicator accounting is the vehicle of decision making and also feedback can be accomplished by it. This study is to build up a logic about what capacity for use the business indicator accounting has in making decision. Therefore it is significant to make clear the adjustment of decision and to study the function of business indicator. II. Adjustment of Decision and Accounting Work: Adjustment of decision is connected with accounting now that business indicator accounting has a function of decision making. And it should be tied up with specialization as a structure of system, organization, communication and stage system. III. Adjustment of Decision and Managerial Accounting: Managerial account makes a great contributin to the management in which each adjustment of decision should be accomplished. Let me make mention of how the adjustment of decision is accomplished concretely, and what contribution che managerial accounting makes. In an adjustment of decision, centralization and decentrialization of enterprise are very import and I think the three problems, such as the extent of sphere (procurement, production and maketing), the face of affairs (planning, implementing and controlling), the final surge (decision making and action) can be accomplished by the business indicator accounting. IV. Structure of System and Disciplinary Approach for Decision: Decision can be classified into syncronized decision and continuous decision, and is closely connected with centralization and decentralization. In the course of systematizing, the sort of decision is classified into a man in charge of decision, and object of decision, conditions of decision, and an adjusting of decision. For it's object, it has an analogical thinking and an analytic subdivision about the target area. And it is premised on getting a scientific understanding. I think a disciplinary approach remains in solving these intricate problems. V. Conclusion: In this study I dealt with a specialization as a structure in management system and a theory that adjustment is a necessary process in decision making. For an adjustment of decision, exchanging informations and communication are necessary, and accounting is in charge of the process. And then the centralization and decentralization of decision should be connected in the way of adjustment of decision. In case of decentralization, the adjustment of decision is accomplished by the exchanging informations through feedback, and in case of centralization, by the all-round planning. And also I found that syncronized decision and decentralized decision are linked together. It is natural that the function of business indicator accounting is called for to render more services for it. Therefore, according to the extent of centralization and decentralization accounting to adjust the decision, can be various. Consequently, in relation to the structure of system. I think it is necessary to make a theoretical and empirical study of the business indicator accounting.
Journal of Korean Society of Coastal and Ocean Engineers
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v.22
no.1
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pp.58-66
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2010
In this paper, we have constructed high-resolution topographical map of macro-tidal Malipo beach through integration of terrestrial LiDAR measurement and MBES survey data at inter-tidal zone. To acquire the enough information of inter-tidal zone, we have done terrestrial LiDAR measurement mounted on the roof of vehicle with DGPS through go-stop-scan method at the ebb tide and MBES depth surveying with tide gauge and eye staff measurement for tide correction and MSL calculation at the high tide all together. To integrate two kinds of data, we have unified the vertical coordination standard to Incheon MSL. The mean error of overlapped inter-tidal zone is about 2~6 cm. To verify the accuracy of terrestrial LiDAR, RTK-DGPS measurement have done simultaneously and the difference of Z value RMSE is about 4~7 cm. The resolution of Malipo topographical map is 50 cm and it has constructed to DEM (Digital Elevation Model) based on GIS. Now it has used as an input topography information for the storm-surge inundation prediction models. Also it will be possible to use monitoring of beach process through the long-term periodic measurement and GIS-based 3D spatial analysis calculating the erosion and deposition considering with the artificial beach transition and coastal environmental parameters.
Water vapor in the atmosphere is an important element that generates various meteorological phenomena and modifies a hydrological cycle. In general, the Yeongdong region has a lot of snow compared to the other regions in winter due to the complex topography and an adjacent East Sea. However, the phase change from water vapor to ice cloud and further snowfall has little been examined in detail. Therefore, in this study, we investigated phase change of liquid water in terms of a quantitative budget as well as time lag of water vapor conversion to snowfall in the ESSAY (Experiment on Snow Storms At Yeongdong) campaign that had been carried out from 2012 to 2015. First, we classified 3 distinctive synoptic patterns such as Low Crossing, Low Passing, and Stagnation. In general, the amount of water vapor of Low Crossing is highest, and Low Passing, Stagnation in order. The snowfall intensity of Stagnation is highest, whereas that of Low Crossing is the lowest, when a sharp increase in water vapor and accordingly a following increase in precipitation are shown with the remarkable time lag. Interestingly, the conversion rate of water vapor to snowfall seems to be higher (about 10%) in case of the Stagnation type in comparison with the other types at Bukgangneung, which appears to be attributable to significant cooling caused by cold surge in the lower atmosphere. Although the snowfall is generally preceded by an increase in water vapor, its amount converted into the snowfall is also controlled by the atmosphere condition such as temperature, super-saturation, etc. These results would be a fundamental resource for an improvement of snowfall forecast in the Yeongdong region and the successful experiment of weather modification in the near future.
Since 2000, as importance of sourcing energy emphasized caused by instability of international oil price, interests toward Caspian countries as an alternative markets has increased. Especially, Azerbaijan, as middle Asian emerging exporting country, has performed drastic economic boom because of massive amount of foreign capital flowed in and construction of BTC pipeline. However, despite this economic surge, there are unbalanced economy which is merely focusing on energy industry and pressure from increase in real exchange rate and inflation. In order to analyze the sustainability of Azerbaijan economy, the total sample time period of this paper is from January 2001 to December 2007 and the term is divided into before and after BTC line construction. Vector Error-Correction Model has been applied to analysis confirming short-term and long-term effect. As a result, Azerbaijan now face the symptoms of the recession during the time period and this is due to high oil price and increase in export influenced by BTC oil pipeline resulting in decrease in real interest rate. This conclusion is to affect competitiveness of manufacturing industry, base industry for economic proliferation, in a negative way.
Journal of Korean Society of Coastal and Ocean Engineers
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v.29
no.2
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pp.83-91
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2017
In order to cope with the abnormally high waves during the storm surge due to climate change, various methods have been proposed for interlocking adjacent caissons to enhance stability of harbor structures. Among the methods, it was studied the method based on an open-cell caisson having reduction effect increasing the cohesion with adjunction caissons by filling materials such as crushed rocks in an inter-cell formed by two facing open-cells which consist of transverse walls. It is necessary to investigate the shear behaviors of an inter-cell to secure the stability using calculating shear forces on inter-cell under oblique wave loadings. It was analyzed the shear force share ratio with the length of internal and external wall and the number of internal walls. Numerical results show that 60~70% of the shear load is transmitted to adjacent caisson through the internal walls, more than 30% is through the external wall. It was applicable in the assumption that filling materials was uniformly distributed in inter-cells, and further studies were worth consideration on other conditions under construction.
Due to the recent surge of wireless Internet and concurrent development of the end user terminal devices having standardized graphical user interface(GUI) and unified operation mechanism for better interactivity in information representation and ease of use, various efforts on the improvement of GUI is widely recognized as one of the key factors that will usher in the next stages of the wireless Internet for the users. Especially, improved usability along with unique visual effect are considered to be the key elements for GUI considering the rapid improvement of the resolution and color on the end user handset devices; thus, the study and research on the subject of GUI is expected to increase along with the wireless Internet using smart phones. User interface of the wires Internet end user handsets will have a definite and significant effect on the user interaction as well as productivity. Domestically, wireless Internet service providers and GUI design companies are making various efforts in producing a common GUI models for standardized operation scheme and improved graphical display capabilities of the hand phones, PDAs and smart phones. In the study, Nokia 3650 model and Microsoft Orange SPV model were chosen as test devices for usability comparison and data collection to collect directional benchmark data in developing next generation smart phone user interface integrating PDAs and phones. The mail purpose of this study is to achieve the most efficient user accessibility to WAP menu through intensive focus on developing WIPI WAP menu having most effective usability for the users in their twenties and thirties. The result of this study can also be used as the base research materials for WAP service development, VM browser development and PDA browser development. The result of this study along with the evaluation model is expected to provide effective analysis materials on the subject of user interface to the developers of the wireless Internet user devices, GUI designers and service planners while short listing key factors to consider in developing smart phones therefore serving as the GUI guideline of WIPI phones.
The virtual reality industry has an opportunity to take another leap forward with the surge in demand for non-face-to-face content and interest in the metaverse after Covid-19. Therefore, in order to popularize virtual reality content along with this trend, high-quality content production and storytelling research suitable for the characteristics of virtual reality should be continuously conducted. In order for content to which virtual reality characteristics are applied to be effectively produced through user feedback, a quantitative index that can evaluate the content is needed. In this study, the process of viewing virtual reality contents was analyzed and head movement was set as a quantitative indicator. Afterwards, the experimenter watched five animations and analyzed the correlation between recorded head movement information and immersion. As a result of the analysis, high immersion was shown when the head movement speed was relatively slow, and it was found that the head movement speed can be used significantly as an index indicating the degree of content immersion. The result derived in this way can be used as a quantitative indicator that can verify the validity of the storytelling method applied after the prototype is produced when the creator creates virtual reality content. This method can improve the quality of content by quickly identifying the problems of the proposed storytelling method and suggesting a better method. This study aims to contribute to the production of high-quality virtual reality content and the popularization of virtual reality content as a basic research to analyze immersion based on the quantitative indicator of head movement speed.
Recently, local torrential rain have become more frequent and severe due to abnormal climate conditions, causing a surge in human and properties damage including infrastructures along the river. In this study, water surface elevation prediction algorithm was developed using the LSTM (Long Short-term Memory) technique specialized for time series data among Machine Learning to estimate and prevent flooding of the facilities. The study area is Jamsu Bridge, the study period is 6 years (2015~2020) of June, July and August and the water surface elevation of the Jamsu Bridge after 3 hours was predicted. Input data set is composed of the water surface elevation of Jamsu Bridge (EL.m), the amount of discharge from Paldang Dam (m3/s), the tide level of Ganghwa Bridge (cm) and the number of tweets in Seoul. Complementary data were constructed by using not only structured data mainly used in precedent research but also unstructured data constructed through wordcloud, and the role of unstructured data was presented through comparison and analysis of whether or not unstructured data was used. When predicting the water surface elevation of the Jamsu Bridge, the accuracy of prediction was improved and realized that complementary data could be conservative alerts to reduce casualties. In this study, it was concluded that the use of complementary data was relatively effective in providing the user's safety and convenience of riverside infrastructure. In the future, more accurate water surface elevation prediction would be expected through the addition of types of unstructured data or detailed pre-processing of input data.
Journal of the Korea Institute of Building Construction
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v.23
no.3
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pp.231-240
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2023
In this research, our goal was to explore the potential use of cement mortar augmented with liquid red mud. To facilitate this, we neutralized liquid red mud(LR) - exhibiting a pH of 10-12 - using sulfuric acid to yield sulfuric acid neutralized red mud(SR). We then evaluated the flow, setting time, and compressive strength of the cement mortar combined with liquid red mud, while also performing a thorough examination of its chemical properties through X-ray diffraction(XRD) and scanning electron microscopy(SEM). The flow tests indicated a decrease in flow values for both MS-LR and MS-SR in comparison to the Plain. Analogously, the setting time for MS-LR and MS-SR was found to be abbreviated when juxtaposed with the Plain. With regards to compressive strength, MS-LR demonstrated a surge in strength at the 1-day mark, while MS-SR displayed a diminution at the 1-day and 3-day timepoints compared to the Plain. XRD analysis illustrated that after 28 days, the XRD patterns of Plain and MS-SR bore significant resemblance, though a new peak was detected in MS-LR. SEM imagery highlighted that the microstructures of Plain and MS-SR were alike, but MS-LR manifested a distinct microstructure, characterized by a finely fibrous formation. Based on these observations, we infer that the replacement of cement mortar with liquid red mud neutralized with sulfuric acid contributes to a noticeable enhancement in strength, thereby verifying its suitability for this application.
Asia-pacific Journal of Multimedia Services Convergent with Art, Humanities, and Sociology
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v.5
no.3
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pp.291-299
/
2015
With recent surge of attention to heating and air conditioning energy consumption, the need for evaluating performance of heating and air conditioning energy is also on the rise. This research aims to propose daily-life based evaluation method as an alternative to existing one, as well as to apply the method in real life to prove its validity. The results are as following. 1) I studied temperatures preferred by persons indoors and appropriate level of temperature, and the results show that properties of such persons such as age is directly linked with pleasantness of the room, but the issue lies with the fact that such properties are not considered in existing performance evaluation of heating and air conditioning. 2) Daily life based evaluation proposed herein reflects such properties of persons indoors. It controls heating / air conditioning devices installed in the test bed with the same size as a real life room to get quantitative and visual performances in our daily life as well as simple temperature information. 3) To verify validity of daily life based evaluation, I conducted different evaluation sessions with and without a blind and also based on ages of persons indoors. Results based on properties of persons showed difference of 77.6%, leading to effective analysis of energy consumption pattern by heating / air conditioning devices. This research takes significance in that it comes with a new performance evaluation method based on real life, and I gather that further studies are required to develop more multilateral performance evaluation in order to verify and improve technology for reduction of energy consumption.
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