• 제목/요약/키워드: a-value

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LTV(Lifetime Value)를 적용한 일정계획의 시뮬레이션 분석에 관한 연구 (A Study on Simulation Analyze on Scheduling Application to Lifetime Value(LTV))

  • 양광모;박재현;강경식
    • 대한안전경영과학회지
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    • 제6권1호
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    • pp.219-228
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    • 2004
  • We can be acquire the conformation about on the due date of supplier by using the A TP(A vail able to Promise) function of management about real and concurrent access on the supply chain, also decide the affect about product availability due to forecasting or customer's orders through the A TP. Under the these environments, defines the A TP rule that can improve the customer value and data flow related the LTV(Life Time Value) and builds on a algorithm. In this paper, It consolidates the necessity on a LTV (Life Time Value) and analyzes data which is concerned of Customer Value. Under the these environments, defines the LTV rule that can improve the customer value. And then, Scheduling plays an important role in shop floor planning. Therefore, this study tries to proposed that Scheduling by customer needs group for minimizing the problem.

연속 인발공정에서 유한요소법을 이용한 Critical Damage Value 의 적용 (Application of Critical Damage Value to Continuous Drawing Process using FEM)

  • 박동인;김병민;고대철
    • 한국소성가공학회:학술대회논문집
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    • 한국소성가공학회 2003년도 추계학술대회논문집
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    • pp.291-295
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    • 2003
  • The occurrence of ductile fracture is the working limit of many metal forming processes. It is necessary to predict the criteria and to apply the condition in a process design. Over the years. the way for clarifying conditions have been studied and presented. However such a way needs lots of experiments and analysis. In this study, in order to determine the critical damage value of a used material Cu 4N, it was performed a tensile test and FEM analysis by using DEFORM 2D. For applying the obtained critical damage value it was also performed a upsetting test by using DEFORM 2D. The way of determining a critical damage value which is presented in this study will make possible to find easily it which is one of the working limit factor. And the way of determining a critical damage value will make possible to find in multi-pass drawing process.

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중고패션제품의 소비가치가 태도와 재구매의도에 미치는 영향 -패션연출 자신감의 조절효과- (The Effect of Consumption Value on Attitude and Repurchase Intention of Secondhand Fashion Goods -The Moderating Role of Self-confidence in Fashion Coordination-)

  • 추태귀;박현희
    • 한국의류학회지
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    • 제37권4호
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    • pp.618-630
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    • 2013
  • This study investigates the influence of consumption value on attitude and the repurchase intention of secondhand fashion goods. In addition, this study examines the effect of consumption value on attitudes according to self-confidence in fashion coordination. Questionnaire data from 220 university students who made purchases of secondhand fashion goods were analyzed. The results were as follows. First, there were 5 factor solutions for the consumption value of secondhand fashion goods: rare value, emotional value, functional value, social contribution value, and economic value. Second, rare value, social contribution value and economic value had a positive impact on the attitude toward secondhand fashion goods. Third, attitude had positive impact on the repurchase intention of secondhand fashion goods. Fourth, there was a significant difference in the magnitude of the effect of consumption value on attitude according to self-confidence in fashion coordination. The results of this study provide various guidelines for marketers or retailers who are interested in secondhand fashion goods.

중국에서 외국산 유아식품의 구매의도에 관한 연구 (Examination of Consumer Purchase Intention for Foreign Infant Foods in China)

  • 무시원;윤기창
    • 유통과학연구
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    • 제15권3호
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    • pp.49-60
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    • 2017
  • Purpose - The aims of this study are follows. We investigated to find out how country image and brand image affect the consumer perceived value, consumer attitude, and purchase intention of foreign infant foods in China. Especially, we focused on investigate for the moderating role of consumer knowledge between national image, brand image and consumer perceived value of foreign infant foods in China. Research design, data, and methodology - This study analyzed the effect of national image and brand image on purchase intention through consumer perceived value and consumer attitude. This study collected data for empirical analysis of Chinese consumers who have been purchase experience infant foods in China. 256 copies of questionnaire data were used for substantial analysis. Before testing the hypothesis, factor analysis was conducted to test the construct validity of measurement items. Hypotheses about effects between variables were verified using structural equation modeling analysis and hierarchical regression analysis. Results - First, the country image had a positive effect on consumer perceived value of foreign infant foods. Second, the brand image had a positive effect on consumer perceived value of foreign infant foods. Third, the consumer perceived value had a positive effect on consumer attitude. Fourth, the consumer attitude had a positive effect on purchase intention. Fifth, the consumer knowledge was moderating roles between brand image and consumer perceived value of foreign infant foods. However, the consumer knowledge did not effect of moderating between country image and perceived value of consumers. Conclusions - First, the impact of country image and brand image on consumer perceived value of foreign infant foods in China can be seen as a universal psychology of consumers who trust pure foreign products such as high quality, technology, etc. Second, consumer perceived value of foreign infant foods has a positive effect on consumer attitude, and this attitude is leading to purchase intention. Third, the consumer knowledge between brand image and perceived value acts as a moderating variable. It means that the consumer's knowledge can shape the perception of the brand image more strongly.

주력산업에서 가치전략과 재무성과의 상관관계 (Correlation between Value Strategies and Financial Performance in Leading Industries)

  • 홍기철;박광호
    • 산업경영시스템학회지
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    • 제41권1호
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    • pp.70-83
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    • 2018
  • Korea's five leading industries-chemical, automobile, shipbuilding, metal and electronics-have been the growth engines of the Korean economy for the last 30 years. However, with their performance weakening in the past few years, Korea's annual growth rate has dropped to less than 2%. Just as the Japanese economy struggled through the lost decades, Korea's leading industries have been facing signals of arriving at a Strategic Inflection Point ("SIP") since the mid-2000s. The objective of this study is to present an appropriate value strategy for Korean firms in leading industries to gain sustainable competitive advantages. This paper examines the following issues : First, it diagnoses the signs and timing of SIP for the five leading industries. Second, this study examines 78 Korean and Japanese firms in order to understand the adaptation strategies of the highest and lowest performing firms from a value strategy point of view. Third, it empirically analyzes the correlation between the indicators of value strategy and the accounting performances of the Korean and Japanese firms. The data set used in the cluster analysis were collected from KISLINE database of NICE Information Service and annual reports. The findings in the case analyses of high and low performing companies show that high value-added specialty chemical materials and electronic component manufacturers that had a strong focus on value creation were defined as high performing companies. And in the cosmetic and automobile industries, companies with a strong emphasis on value appropriation gained high performance. Furthermore, the study conducted a cluster analysis based on two indicators R&D and advertisement expense. The analysis shows that a significant gap exists in the operating incomes among three groups classified under the value strategy. The study recommends that Korean firms are requested to increase R&D expenditure, conduct M&A and collaborate with companies that own source technologies to narrow the technology gap and improve their segment portfolio from commodity to value-added products.

Determinants of Firm Value and Profitability: Evidence from Indonesia

  • SUDIYATNO, Bambang;PUSPITASARI, Elen;SUWARTI, Titiek;ASYIF, Maulana Muhammad
    • The Journal of Asian Finance, Economics and Business
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    • 제7권11호
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    • pp.769-778
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    • 2020
  • The purpose of this study was to examine the role of profitability as a mediating variable in influencing firm value. This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2018. The data used is panel data, with data analysis using multiple regression. Based on the Sobel test, profitability plays a role in mediating the effect of firm size on firm value. The effect of firm size on firm value is indirect, however, through profitability. Therefore, the market price of the shares of large-scale companies will increase if the resulting profitability is high. The capital structure and managerial ownership directly influence firm value. The results showed that managerial ownership and firm size had a positive effect on profitability, while capital structure had no effect on profitability. Capital structure and managerial ownership have a negative effect on firm value, while firm size and profitability have a positive effect on firm value. The main finding of this study is that profitability acts as an intervening variable in mediating the relationship between firm size and firm value.

국내 적용되고 있는 흙막이구조물의 축력에 대한 관리기준치 분석 (A Control Value Analysis on the Axial Force of Braced Excavation Walls Used In Korea)

  • 정상국;이광찬;이송
    • 한국구조물진단유지관리공학회 논문집
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    • 제4권4호
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    • pp.171-180
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    • 2000
  • This study aims to present a more reasonable control value than the exiting one by comparing and analyzing control values and field instrumentation values of the whole excavation depth of the four case sites using geometric averaging as a statistical method. The range of the study is confined to three things: (1) the axial force of the braced excavation walls among a variety of items prescribed in the control values by stress deformation of walls and adjacent structures; (2) by approximation of the allowable and design value; (3) and by safety factor. As a res it is desirable to revise "(Long term allowable stress + Short term allowable stress)/2 ~ Short term allowable stress," presented in the present control values by stress deformation of walls and adjacent structures, to "(Long term allowable stress + Short term allowable stress)/5 ~ (Short term allowable stress)/3." The result also shows that since there is a difference of about 3.5%, it is not necessary to revise 70, 90, and 100 percent of LEVEL I, II, and III, prescribed in the control values by the allowable and design value approximation. In addition, modifying the control value by the safety factor, now 1.07, is unnecessary, although it varies little difference from the present value.

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Financial Performance Reporting, IFRS Implementation, and Accounting Information: Evidence from Iraqi Banking Sector

  • HAMEEDI, Karrar Saleem;AL-FATLAWI, Qayssar Ali;ALI, Maher Naji;ALMAGTOME, Akeel Hamza
    • The Journal of Asian Finance, Economics and Business
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    • 제8권3호
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    • pp.1083-1094
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    • 2021
  • This paper explores the effect of IFRS on the financial performance of Iraqi commercial banks. It also investigates the value significance of financial performance statements using the Ohlson model, which has been used for the stock value relevance test in a number of studies. Using a sample of 66 listed banks on the Iraq Stock Exchange over three years of IFRS pre-adoption (2011-2013) and three years of IFRS post-adoption (2016-2018), we find financial performance components EPS and BVS value relevant to the stock returns. The findings also indicate that the implementation of IFRS has a major positive effect on the value relevance of the BVS, while the adoption of IFRS does not have a significant impact on the value relevance of the EPS reported by Iraqi banks. Our results indicate that the market value of the bank rises dramatically with enhanced financial performance reporting. In addition, the implementation of IFRS has a major effect on the financial performance measures and the value relevance of financial reporting in the Iraqi banking sector. This paper adds to previous value relevance literature and IFRS by throwing light on the banking sector in a developing country that has recently moved from applying local accounting standards to IFRS.

Evaluation of the quality stability on the soybean flour depending on storage conditions

  • Park, Sung-Kyu;Son, Na-Young;Kim, Mi-Jung;Chung, Ill-Min
    • 한국작물학회:학술대회논문집
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    • 한국작물학회 2017년도 9th Asian Crop Science Association conference
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    • pp.264-264
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    • 2017
  • Legumes are good sources of various nutrients. Among legumes, soybean and its flour are accessible foods to consumers. However, in case of soybean flour, there is a disadvantage of easily going rancid. Thus, this study aimed to investigate how the quality of soybean flour changes during storage according to the packaging materials and storage temperatures. The raw and roasted soybean flours were packed in two types of packaging, polyethylene (PE) and polypropylene (PP) film bags respectively, and stored at three different storage temperatures (4, 20, and $45^{\circ}C$) for 1 year. The acid value, conjugated diene value, peroxide value, p-anisidine value, thiobarbituric acid (TBA) value, lipoxygenase activity, and fatty acid content of raw and roasted soybean flours were measured at the point of starting storing, and after 1, 2, 4, 8, and 12 weeks of storage. The acid value of soybean flour was increased for 4 weeks and thereafter significantly decreased (p < 0.0001). The conjugated diene value was significantly increased after 4 weeks storage at $45^{\circ}C$ with PE and PP film bags (p < 0.0001). The peroxide value had no changes during 4 weeks storage at $45^{\circ}C$ with PE and PP film bags, and then those was dramatically increased after 8 weeks (p < 0.0001). The p-anisidine values in all of storage conditions were decreased after 4 weeks. Lipoxygenase activity was decreased at 12 weeks storage at $20^{\circ}C$ and $45^{\circ}C$ with PP film bags. Acid value had positive correlations with p-anisidine value (r = 0.30 and p < 0.0001) and lipoxygenase activity (r = 0.36 and p < 0.0001), and had negative correlations with conjugated diene value (r = -0.45 and p < 0.0001) and peroxide value (r = -0.25 and p < 0.001). Conjugated diene value had a high positive correlation with peroxide value (r = 0.76 and p < 0.0001), but that had a negative correlation with lipoxygenase activity (r = -0.51 and p < 0.0001). Peroxide value had negative correlations with p-anisidine value (r = -0.20 and p < 0.01) and TBA value (r = -0.15 and p < 0.05). The degree of reduction in fatty acid content of raw soybean flour was higher than the roasted soybean flour during the storage. Total fatty acid content had positive correlations with acid value (r = 0.45 and p < 0.0001) and p-anisidine value (r = 0.58 and p < 0.0001), but had a weak negative correlation with conjugated diene value (r = -0.19 and p < 0.01). This study showed how the rancidity of the raw and roasted soybean flours progressed during storage. Thus, our findings can be used as base data to do a further study of finding and developing more stable storage conditions of the soybean flour.

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서비스 품질, 지각된 희생, 식당 가격과 이미지가 가치에 미치는 영향 평가 (Measuring the Effects of Service Quality, Perceived Sacrifice, Food Price and Image on Value)

  • 강종헌;고범석
    • 한국조리학회지
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    • 제13권4호
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    • pp.57-66
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    • 2007
  • The purpose of this study was to assess the effects of service quality, perceived sacrifice, food price and image on value. A total of 273 questionnaires were completed. MANOVA, ANOVA, and ANCOVA were used to measure the main effects and mediating effects of service quality and perceived sacrifice on the relationships among price, image, and value. The main effects of price on service quality, perceived sacrifice, and value were statistically significant. The main effects of image on service quality and value were statistically significant. As expected, when price, service quality, and perceived sacrifice regressed on the value, they were statistically significant. Moreover, when image, service quality, and perceived sacrifice regressed on the value, they had statistically significant effects on value. The results demonstrated that service quality played a mediating role in the relationship between price and value.

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