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An Area of Accounting Related to the Management Planning (경영계획(經營計劃)에 관련(關聯)되는 회계(會計)의 영역(領域))

  • Park, Dae-Kyu
    • Korean Business Review
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    • v.4
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    • pp.25-50
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    • 1991
  • A management planning is an index to accomplish the goal of business enterprise and a managing guide of the top manager. It is a top manager's authority with he gives directions at the beginning of the budget year and has something to do with a responsible accounting. If we correlate this management planning with an area of accounting, we can subdivide it into followings; production and marketing schedule, demand-supply program of raw material, demand-supply program of the personnel and lobor cost program, facility investment program, balance fund program, profit and loss, and financial position program. I think, in the field of accounting for the sake of the management planning, there are motivation accounting, responsible accounting, divisional system accounting, evaluating accounting and so on. A management planning should be accomplishe and as it is accomplished, a business is going to be grown up and developed. Especially, it must be set up on the ground of the long-term strategies. When the accomplishment through the management planning, which is a social responibility that all the business enterprise are seeking after, is attained, it makes the development of business possible and we cannot dent that it is closely connected with the national economic development.

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An Experimental Study on Hydration Heat Control in The Mass Concrete Using Oscillating Capillary Tube Heat Pipe (진동세관형 히트파이프(OCHP)를 이용한 매스콘크리트의 수화열 제어에 관한 실험적 연구)

  • Beak, Dong-Il;Kim, Myung-Sik;Lee, Moon-Sik;Kim, Kang-Min;Yum, Chi-Sun
    • Proceedings of the Korea Concrete Institute Conference
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    • 2006.05b
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    • pp.409-412
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    • 2006
  • In process of reinforced concrete(RC) box structure, the heat of hydration may cause serious thermal cracking problems. In order to eliminate hydration heat of mass concrete, this paper reports results of hydration heat control in mass concrete using the OCHP(Oscillating Capillary tube Heat Pipe). Recently OCHP is drawn special attention from these points of low cost as well as short construction schedule for the manufacturing of heat exchanger, flexibility, simplification and high performance. There were three RC box molds$(1.2{\times}1.2{\times}1.2m)$ which shows a difference as compared with each other. One was not equipped with OCHP. While others were equipped with OCHP and these were cooled with air natural convection and spraying water respectively. The OCHP was composed of copper pipe with 12 turns(O.D : 4mm, I.D : 2.8mm). The working fluid was R-22 and its charging ratio was 30(Vol. %). In order to analyze the distribution of temperature and index figure of thermal crack in sequential placement of mass concrete, we used HYCON of computer program. As a result of the experiment, the peak temperature decreased about $15.6\sim23.4^{\circ}C$ than the general specimen and the probability of thermal crack generated in mass concrete decreased up to 0%.

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Bayesian smoothing under structural measurement error model with multiple covariates

  • Hwang, Jinseub;Kim, Dal Ho
    • Journal of the Korean Data and Information Science Society
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    • v.28 no.3
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    • pp.709-720
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    • 2017
  • In healthcare and medical research, many important variables have a measurement error such as body mass index and laboratory data. It is also not easy to collect samples of large size because of high cost and long time required to collect the target patient satisfied with inclusion and exclusion criteria. Beside, the demand for solving a complex scientific problem has highly increased so that a semiparametric regression approach could be of substantial value solving this problem. To address the issues of measurement error, small domain and a scientific complexity, we conduct a multivariable Bayesian smoothing under structural measurement error covariate in this article. Specifically we enhance our previous model by incorporating other useful auxiliary covariates free of measurement error. For the regression spline, we use a radial basis functions with fixed knots for the measurement error covariate. We organize a fully Bayesian approach to fit the model and estimate parameters using Markov chain Monte Carlo. Simulation results represent that the method performs well. We illustrate the results using a national survey data for application.

Emergy Evaluation of Korean Agriculture (한국 농업의 에머지 평가)

  • Kang, Daeseok
    • Journal of Environmental Science International
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    • v.26 no.9
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    • pp.1087-1099
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    • 2017
  • Emergy methodology was used to analyze the biophysical basis of Korean agriculture and assess its sustainablility. Total yearly emergy input into Korean agriculture was $7.72{\times}10^{22}sej/yr$ in 2013. Purchased inputs were the dominant emergy source, accounting for 90.1% ($6.95{\times}10^{22}sej/yr$) of the annual input. This clearly indicates that the Korean agriculture is a modern, industrialized system that depends mostly on market goods and services derived from nonrenewable resources. The monetary equivalent of the total emergy input was 18.9 trillion \/yr, 1.5 times greater than the total production cost from farm expense surveys. Emergy return on investment of Korean agriculture was low, with an emergy yield ratio of 1.11. Korean agriculture appears to exert pressure on the environment as revealed by the high environmental loading ratio of 9.30. With very low emergy input from renewable sources (9.7%) and high environmental pressure, Korean agriculture is not sustainable, with an emergy sustainability index of 0.12. This study suggests that higher use efficiency of and lower dependence on nonrenewable purchased inputs need to be prioritized in an effort to enhance the sustainability of Korean agriculture.

A Study for Assessment of Track Accuracy of Phased Array Radar Associated with α-β Filter (α-β 필터를 사용한 위상배열 레이더의 실표적 추적 정확도 평가 알고리듬 연구)

  • Shin, Sang-Jin;Kim, Wan-Gyu
    • The Journal of Korean Institute of Electromagnetic Engineering and Science
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    • v.26 no.9
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    • pp.828-836
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    • 2015
  • In this paper, the assessment technique for track accuracy in the phased array radar is proposed. It is assumed that ${\alpha}-{\beta}$ tracking filter to track the target is established in the phased array radar. In order to assess the track accuracy strictly, we should use the real target position data acquired from the special instrument, ACMI(Air Combat Maneuvering Instrument) pod or DGPS(Differential Global Positioning System). However, this method leads to increase the experiment cost and test time. We derive the relationship between the residuals of tracking filter and the standard deviations of range and angle tracking errors which are assigned as track assessment index. The theory of sample variance is introduced in this assessment because track accuracy has to be calculated with many residual samples.

Chinese Prosody Generation Based on C-ToBI Representation for Text-to-Speech (음성합성을 위한 C-ToBI기반의 중국어 운율 경계와 F0 contour 생성)

  • Kim, Seung-Won;Zheng, Yu;Lee, Gary-Geunbae;Kim, Byeong-Chang
    • MALSORI
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    • no.53
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    • pp.75-92
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    • 2005
  • Prosody Generation Based on C-ToBI Representation for Text-to-SpeechSeungwon Kim, Yu Zheng, Gary Geunbae Lee, Byeongchang KimProsody modeling is critical in developing text-to-speech (TTS) systems where speech synthesis is used to automatically generate natural speech. In this paper, we present a prosody generation architecture based on Chinese Tone and Break Index (C-ToBI) representation. ToBI is a multi-tier representation system based on linguistic knowledge to transcribe events in an utterance. The TTS system which adopts ToBI as an intermediate representation is known to exhibit higher flexibility, modularity and domain/task portability compared with the direct prosody generation TTS systems. However, the cost of corpus preparation is very expensive for practical-level performance because the ToBI labeled corpus has been manually constructed by many prosody experts and normally requires a large amount of data for accurate statistical prosody modeling. This paper proposes a new method which transcribes the C-ToBI labels automatically in Chinese speech. We model Chinese prosody generation as a classification problem and apply conditional Maximum Entropy (ME) classification to this problem. We empirically verify the usefulness of various natural language and phonology features to make well-integrated features for ME framework.

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Economic Impact of Information Technology : Empirical Relationship between Informatization level and Productivity (정보기술의 경제적 효과 : 정보화수준과 생산성의 실증적 관계)

  • 조세형;정용균
    • Journal of Information Technology Application
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    • v.3 no.2
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    • pp.25-48
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    • 2001
  • This Study intends to Investigate the economic impact of information technology investment. Six countries in OECD are selected and analyzed to understand the empirical relationship between informatization level and productivity Correlation test and regression analysis are executed, using macro data concerning informatization index, total factor productivity and real output per worker hour The impact of informatization level on productivity is characterized by the time lag effect which is used to explain the productivity paradox in precedent studies. Empirical analysis shows that the higher informatization level and information intensity, the lower time lag effect. The result indicates that IT investment has characteristic as sunk cost and the economic impact is appeared after a certain period of time.

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Probabilistic optimal safety valuation based on stochastic finite element analysis of steel cable-stayed bridges

  • Han, Sung-Ho;Bang, Myung-Seok
    • Smart Structures and Systems
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    • v.10 no.2
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    • pp.89-110
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    • 2012
  • This study was intended to efficiently perform the probabilistic optimal safety assessment of steel cable-stayed bridges (SCS bridges) using stochastic finite element analysis (SFEA) and expected life-cycle cost (LCC) concept. To that end, advanced probabilistic finite element algorithm (APFEA) which enables to execute the static and dynamic SFEA considering aleatory uncertainties contained in random variable was developed. APFEA is the useful analytical means enabling to conduct the reliability assessment (RA) in a systematic way by considering the result of SFEA based on linearity and nonlinearity of before or after introducing initial tensile force. The appropriateness of APFEA was verified in such a way of comparing the result of SFEA and that of Monte Carlo Simulation (MCS). The probabilistic method was set taking into account of analytical parameters. The dynamic response characteristic by probabilistic method was evaluated using ASFEA, and RA was carried out using analysis results, thereby quantitatively calculating the probabilistic safety. The optimal design was determined based on the expected LCC according to the results of SFEA and RA of alternative designs. Moreover, given the potential epistemic uncertainty contained in safety index, failure probability and minimum LCC, the sensitivity analysis was conducted and as a result, a critical distribution phase was illustrated using a cumulative-percentile.

Truss structure damage identification using residual force vector and genetic algorithm

  • Nobahari, Mehdi;Ghasemi, Mohammad Reza;Shabakhty, Naser
    • Steel and Composite Structures
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    • v.25 no.4
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    • pp.485-496
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    • 2017
  • In this paper, damage detection has been introduced as an optimization problem and a two-step method has been proposed that can detect the location and severity of damage in truss structures precisely and reduce the volume of computations considerably. In the first step, using the residual force vector concept, the suspected damaged members are detected which will result in a reduction in the number of variables and hence a decrease in the search space dimensions. In the second step, the precise location and severity of damage in the members are identified using the genetic algorithm and the results of the first step. Considering the reduced search space, the algorithm can find the optimal points (i.e. the solution for the damage detection problem) with less computation cost. In this step, the Efficient Correlation Based Index (ECBI), that considers the structure's first few frequencies in both damaged and healthy states, is used as the objective function and some examples have been provided to check the efficiency of the proposed method; results have shown that the method is innovatively capable of detecting damage in truss structures.

Development of In-tank Pressure Regulator and Solenoid Valve (내장형 레귤레이터 및 솔레노이드 개발)

  • Lee, Jun-Hyuk;Lim, Tae-Hoo;Kim, Kyung-Nam;Shim, Sang-Hak
    • 한국신재생에너지학회:학술대회논문집
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    • 2007.11a
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    • pp.188-191
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    • 2007
  • This paper shows the Development of In-tank pressure regulator and Solenoid Valve used in FCV(Fuel Cell Vehicle). We have developed new type of Regulator and Solenoid through analysis of the structure and characteristics of component of FCS(Fuel Cell System) from the advanced technology. Now it is possible to localize the component by making use of the development of Regulator and Solenoid made by us. Regulator and Solenoid is a equipment to control hydrogen pressure supplied into a stack. Therefore, outlet pressure, a flow of fluid and temperature are important parameters according to a inlet pressure. And leak test, endurance test and burst test should be done to guarantee the performance and safety of Regulator and Solenoid used in the fuel of high pressure. Also, Hydrogen friendly materials are applied to inner parts of the Regulator, Solenoid and weight reduction is done to cost saving in part not related to performance. As a result, we have proven the good performance and reliability in endurance of Regulator, Solenoid and will make an development in performance as well as durability to ensure industrialization.

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