• KIEE International Transactions on Power Engineering
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• v.5A no.2
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• pp.109-115
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• 2005

Recently, the needs and concerns regarding power loss have been increasing according to energy conservation at the level of the national policies and the business strategies of power utilities. In particular, the issue of power loss is the main factor for determining rates for electrical consumption in the deregulation of the electrical industry. However, because of the lack of management for power loss load factors (LLF) it is difficult to make a calculation for power loss and to make a decision concerning the electric rates. Furthermore, loss factor (k-factor) in Korea, which is of primary significance in the calculation of distribution power loss, has been used as a fixed value of 0.32 since the fiscal year 1973. Therefore, this study presents the statistical calculation methods of the loss factors classified by load types and seasons by using the practical data of 65 primary feeders that have been selected by appropriate procedures. Based on the above, the algorithms and methods, as well as the optimal method of the distribution loss management classified by facilities such as primary feeders, distribution transformers and secondary feeders is presented. The simulation results demonstrate the effectiveness and usefulness of the proposed methods.

• Korean Management Science Review
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• v.24 no.2
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• pp.143-155
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• 2007

The purpose of this paper is to develop a new method for information system sizing and selection based on a hybrid mixture of simulation and genetic algorithm, and to show its cost-effectiveness by applying it to a real world problem. To serve this purpose, we propose an operational model which identifies a set of system alternatives using simulation, and determines the optimal one using genetic algorithm. Specifically, with simulation, we generate probability distributions describing real data gathered from actual system, which can overcome the major weakness of the existing methodology that normally employs point estimates of the actual data and constant correction factors without theoretical rationale. We next search for the optimal combination of H/W, the number of CPUs, and S/W, which meets both of our business goals of incurring low TCO(total cost of ownership) and maintaining a good level of transaction processing performance. Experimental result shows the proposed method in this paper saves the cost while it preserves the system's capacity within allowable performance range.

• The Journal of Industrial Distribution & Business
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• v.6 no.2
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• pp.13-16
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• 2015

Purpose - Benford's Law is a simple and effective auditor tool that detects fraud. This paper's purpose is to audit the efficiency of Benford's law, which uses a set of strange observations, certain numbers repeated over other numbers in the data set. Research design, data, and methodology - Benford's law was applied in numerical analysis. We can say that in addition to reducing the duration of the audit, the capacities of the audit were more robust. Results - Sample auditse valuated the ability of auditors to prove fraud and expand the use of analytical procedures in planning the audit. Additionally, the use of the analyses as part of the computer's internal controls helped to further improve the effectiveness of internal controls and reinforce them. Conclusions - Benford analysis should be carried out as appropriate. In subsequent studies, it can also be examined as a tool to reveal doubtful accounts. Numerical analysis of the data and a computer are necessary. Programs for data analysis in various applications such as auditing (SAS) and (ACL) and (Case Ware) and (IDEA) are available.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.11
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• pp.529-540
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• 2020

The objective of this research paper is to study the simultaneous relationship between fiscal decentralization, corruption, and income inequality among Vietnamese provinces. We use a balanced panel data set of 63 provinces/cities in Vietnam in the period from 2011 to 2018. The study used 3SLS-GMM (Three Stage Least Squares - Generalized Method of Moments estimator) and GMM-HAC (Generalized Method of Moments - Heteroskedastic and Autocorrelation Consistent estimator). Empirical evidence shows a strong simultaneous relationship: increased corruption will increase regional income disparities, income inequality, and increase fiscal decentralization. In addition, the results also suggest that an increase in per-capita income will reduce the level of corruption, or better control corruption of each province. The degree of increase in income inequality, which reduces fiscal decentralization, is the same for trade liberalization. All demonstrate that there is a simultaneous relationship between fiscal decentralization, corruption, and income inequality. In a region of high public governance quality, fiscal decentralization positively effects its economic growth. This issue will indirectly increase income inequality between provinces within a country. Our findings imply that a country's fiscal decentralization strategy should be linked to improving corruption control and local governance effectiveness, indirectly improving income inequality between localities or regions.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.11
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• pp.987-998
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• 2020

This study aims to examine OL as a potential mediating variable in the relationship between IT and organizational performance. Organizational learning (OL) has been proposed as the mechanism to accomplish this task. Existing empirical research demonstrates that OL may indeed act as a mediator for the effect of IT on organizational outcomes. Also, existing literature discusses the use of technology in the organization, and the case for OL as the key knowledge process, and the intersection between technology and OL as a knowledge-based means for improving organizational performance. Many studies use a descriptive measure of OL despite the theory suggesting that a normative measure may be more appropriate. This study aims to address these concerns in a setting by using structural equation modelling (SEM) to compare the effectiveness of descriptive and normative measures of OL as mediating variables in knowledge-intensive organizations. Survey results support OL as a mediator between IT and organizational performance in addition to normative measures of OL outperforming descriptive measures. Implications for research and practice are discussed. To test the model, we will apply (SEM) structural equation modeling in the analysis of a moment structures (AMOS) on the empirical evidence collected from 218 Pakistani CEOs and top managers.

• Journal of Convergence for Information Technology
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• v.10 no.7
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• pp.14-19
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• 2020

This study suggests an accounting information processing model based on internet standard XBRL which applies an extensible business reporting language, the XML technology. Due to the differences in document characteristics among various companies, this is very important with regard to the purpose of accounting that the system should provide useful information to the decision maker. This study develops a data mining model based on XML hierarchy which is stored as XBRL in the X-Hive data base. The data ming analysis is experimented by the data mining association rule. And based on XBRL, the DC-Apriori data mining method is suggested combining Apriori algorithm and X-query together. Finally, the validity and effectiveness of the suggested model is investigated through experiments.

• Journal of the Korea Safety Management & Science
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• v.7 no.1
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• pp.127-135
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• 2005

In general one can find an enormous number of studies about the productivity of land, labor and capital, very little has been done so far to communicate about the productivity of corporate information creating and information-consuming resources in ways that are useful to business executives. In view of the enormous share of corporate spending on information resources it would be useful in planning, budgeting, as well as in performance evaluation to measure how information resources are used in creating EVA(economic value-added). The effectiveness in deploying information resources has potentially a greater effect on corporate financial performance than any other economic influence. That in because corporate executives have greater discretion in directing what their information management staffs will do than in setting the terms for materials purchases, employee compensation, taxes or interest rates. The expenses for information are mostly in the form of overhead costs. Because expenses for information are mostly overhead costs and not for costs of goods, the prudent decision-maker should have a wide array of discretionary options available for allocating this resource. This study is intended for analysis the factors that having effects on the enterprise information productivity and is to description the factor using a foreign enterprise case study.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.37 no.4
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• pp.24-34
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• 2014

In order to manage essential parts that are required for the repairable parts services performed at the military maintenance depots, the United States Air Force developed the Repairability Forecasting Model (RFM). In the RFM, if the requirements of the parts are assumed to follow the normal probability distribution after applying means from the past data to the replacement rate and lead times, the chance of the AWP (Awaiting Parts) occurring is 50%. In this study, to counter the uncertainties of requirements and lead times from the RFM, the safety level concept is considered. To obtain the safety level for requirements, the binomial probability distribution is applied, while the safety level for lead time is obtained by applying the normal probability distribution. After adding this concept, the improved RFM is renamed as the ARFM (Advanced RFM), and by conducting the numerical stimulation, the effectiveness of the ARFM, minimizing the occurrence of the AWP, is shown by increasing the efficiency of the maintenance process and the operating rate of the weapon system.

• Journal of the Korean Society of Safety
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• v.33 no.4
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• pp.30-37
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• 2018

Although the safety management plan review system according to the Construction Technology Promotion Act for securing the safety of the construction work is a fundamental system essential for the prevention of the construction industry disaster, the necessity of its improvement has been raised because it often fails to meet the original purpose. In this study, through the analysis of the effect of the safety management plan and the problems of the operation, we suggest ways to improve it in view of the construction accident reduction and conducted surveys on the construction site through the questionnaires of the client, construction company, and construction business technology manager. In order to improve the effectiveness of this system as a result of the study, it is necessary to distribute the guidelines for the preparation of the safety management plan, manuals, etc., to simplify the contents of the safety management plan, also the step-by-step approval of the safety plan can be a solution. For this, it is necessary to revise the policy through consultation with the Ministry of Land, Transport and Maritime Affairs and related experts.

• Journal of Navigation and Port Research
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• v.42 no.2
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• pp.107-116
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• 2018

Planning strategies to achieve higher competitiveness of ports are becoming increasingly important in business environment. Therefore, strategic competitive position and efficiency analysis needs to be performed to increase ports' effectiveness and competitiveness. This matches with one of targets of new concept e-Navigation to increase the agility and efficiency of ports. The purpose of this study was to apply Boston Consulting Group matrix to analyze competitive positioning of major ports in Korea and China in term of several main cargo types and then use a combination of Data Envelopment Analysis and Principal Component Analysis model to calculate efficiencies. Results show that, at the moment, Chinese ports are still on the top with high position and efficiency score for the representative-Shanghai port. However, result also points out that except container type, Korean ports have chance to compete in other cargo types. Moreover, Gwangyang port is regarded as efficient. It has better position time. It is believed that Gwangyang port together with Busan port can compete with Chinese port in the near future.