• The Journal of Asian Finance, Economics and Business
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• 제7권12호
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• pp.731-738
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• 2020

Though their activities, companies have an impact on environmental problems and nature conservation. The accounting sector can play a role in environmental conservation efforts related to environmental costs, and the implemention of the Corporate Sustainability Management System (CSMS) could be a key factor that can improve the company's financial performance. This study aims to determine how green accounting through the application of CSMS can improve the financial performance of manufacturing companies in Indonesia, a developing country. The sampling method used was purposive sampling, while the research sample consisted of 38 companies that had followed PROPER and were indexed on the IDX. Data were analyzed using the Structural Equation Modeling (SEM) method known as the Partial Least Square (PLS) method. The results of this study indicate that manufacturing companies in Indonesia are able to implement green accounting by allocating appropriate environmental costs by earmarking a portion to carry CSMS implementation so as to improve financial performance. People in Indonesia consider that manufacturing companies that have good company rankings in the evaluation program for company performance ratings in environmental management run by the Indonesian Ministry of Environment are in a position to generate customer loyalty, especially in financial performance.

• 한국복합재료학회:학술대회논문집
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• 한국복합재료학회 2001년도 춘계학술발표대회 논문집
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• pp.172-175
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• 2001

The co-cured Joining method, which is regarded as an adhesively bonded Joining method, is an efficient joining technique because both curing and bonding processes for the composite structures can be achieved simultaneously. It requires neither surface treatment onto the composite adherend nor an additional adhesive joining process because the excess resin, which is extracted from composite materials during consolidation, accomplishes the co-cured Joining process. Since the adhesive of the co-cured joint is the same material as the resin of the composite adherend, the analysis and design of the co-cured joint for composite structures are simpler than those of an adhesively bonded joint, which uses an additional adhesive. In this paper, effects of the manufacturing parameters, namely surface roughness, stacking sequence of the composite adherend, and manufacturing pressure in the autoclave during curing process, on the tensile load bearing capacity of the co-cured single lap joint will be experimentally investigated.

• 대한기계학회:학술대회논문집
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• 대한기계학회 2001년도 춘계학술대회논문집C
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• pp.140-145
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• 2001

Lasting machines for shoe manufacturing are continuously developed with the aid of automation and Computer Aided Manufacturing (CAM). Adaptive lasting machine and CAD data of a shoe last are inevitably introduced for the labor-free manufacturing process. Recently, method for the CAD datarization of a shoe last is suggested using finite element mesh system. Initial set up data and control data of machine parts are required for the adaptive lasting machine. For the efficient process, grading of those data is essential to minimize data storage and production costs. In this paper, bonding lines are extracted from the CAD data of a shoe last and graded by the geometric grading system. Tension spline method is adopted for the interpolation of last CAD data. The results are compared with the results from the arithmetic grading system that is widely adopted in the shoemaking companies.

• 열처리공학회지
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• 제14권3호
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• pp.155-159
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• 2001

The thermal shock resistance has been investigated and compared in three hot-work tool steels. The resistance to thermal shock is first of all a matter of good toughness and ductility. Therefore, a proper hot-work tool steel should be characterized by high fracture strength and high temperature toughness. In this study, new test method is proposed to measure the thermal shock resistance. New method is basically based on Uddeholm' thermal shock test but some modification has been properly applied. Based on these results, some critical temperature($T_{fractures}$) at which fracture occur can be measured to characterize the thermal resistance of the materials. The specific values of ${\Delta}T$, the temperature difference between holding temperature and $T_{fractures}$, has been successfully used as a measure of the thermal shock resistance in this study, the results showed that the thermal shock method used in this study was properly modified.

• 품질경영학회지
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• 제14권1호
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• pp.11-18
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• 1986

Whereas in non-symmetrical distribution manufacturing process they are not plotted relatively on the centeral line but plotted on the skew of right-hand side or left-hand side. That is to say, for the prupose of producing either upper-specification-oriented items or lower-specification-oriented items, and when we carry out tighter control so as to have them pass only its specifications, the distribution shape naturally has a non-normal distribution. In these cases, we could use either compressed control limits or variable transformed logarithm control charts. It the above mentioned methods were not available, we should use special purpose control chart-Mode control chart or Gram-Charlier control chart. These are proper methods for manufacturing process control which uses control chart method. In spite of these methods, domestic manufacturing and mining companies are utterly ignorant about these methods. That invites practical problems in their companies. To enhance this improvements, I proved the property of practical applications of control chart method by comparing and analyzing the case studies of practical application of speical purpose control chart method, and also by introducing the application methods.

• 한국정밀공학회:학술대회논문집
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• 한국정밀공학회 2005년도 춘계학술대회 논문집
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• pp.331-336
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• 2005

A lot of manufacturing knowledge and method have applied to increase manufacturing efficiency in industry field. DES(Discrete Event Simulation) is one of solution to deal with manufacturing problems in factory. Beginning of research, old maintenance system of KNR ( Korea National Railroad) and its technical problems are basically investigated. KNR has maintained railway vehicle with their own solution based on experience. Very advanced railway vehicles such as KTX (Korea Train Express) and TTX(Tilting Train Express) will be difficult to maintain with their old maintenance method. In order to apply knowledge of DES, maintenance field of railway must be considered. Imaginary maintenance machine are selected to variable of DES. Maintenance capability of each machine will be evaluated base on imaginary data from imaginary machine. The machine could be very expensive as well as difficult to replace. Target of research is minimization of number of machine in railway workshop. So basic knowledge of discrete event simulation is introduced. Then five essential stages of discrete event simulation are provided. Each maintenance case defined as event. Each event is discrete and simulated base on different case such as one maintenance line with one machine and one maintenance line with two machines in railway workshop. simple maintenance method, discrete event simulation, will be come out very powerful in complicate maintenance system and will be helpful to reduce maintenance cost as well as maintenance labor.

• Industrial Engineering and Management Systems
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• 제10권2호
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• pp.161-169
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• 2011

In seeking further efficiency in production preparation, it is common to examine assembly sequences using digital manufacturing. The assembly sequences affect the product evaluation, so it is necessary to test several assembly sequences before actual production. However, because selection and testing of assembly sequences depends on the operator's personal experience and intuition, only a small number of assembly sequences are actually tested. Nevertheless, there is a systematic method for generating assembly sequences using a contact-related figure. However, the larger the number of parts, the larger the number of assembly sequences geometric becomes. The purpose of this study is to establish a systematic method of generating efficient assembly sequences regardless of the number of parts. To generate such assembly sequences selectively, a "Tournament Tree," which shows the structure of an assembly sequence, is formulated. Applying the method to assembly sequences of a water valve, good assembly sequences with the same structure as the Tournament Tree are identified. The structure of such a Tournament Tree tends to have fewer steps than the others. As a test, the structure is then applied for a drum cartridge with 38 parts. In all the assembly sequences generated from the contact-related figures, the best assembly sequence is generated by using the Tournament Tree.

• 융복합기술연구소 논문집
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• 제5권1호
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• pp.7-12
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• 2015

Sheet metal formability can be defined as the ability of metal to deform without necking or fracture into desired shape. Every sheet metal can be deformed without failure only up to a certain limit, which is normally known as forming limit curve(FLC). In this paper, the dome stretching tests and tensile tests have been performed to obtain forming limit curve of aluminum alloy. During the experiment, failure strain is measured using digital image correlation(DIC) method. DIC method is a whole-field measurement technique that acquires surface displacements and strains from images information which characterized a random speckle as intensity grey levels. Recently years, this DIC method is being developed and used increasingly in various research. DIC results demonstrated the usefulness and ability to determine a strain.

• 한국기계가공학회지
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• 제9권6호
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• pp.101-108
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• 2010

The drum clutch investigated in this study is formed in 5 forming steps, which are 1st deep drawing, 2nd deep drawing, restriking, embossing, and $Grob^{TM}$ processes. Dimensional accuracy of the final products greatly depends upon how much more accurate pre-form is manufactured in the previous forming processes before the $Grob^{TM}$ process. The deep drawing, restriking and embossing processes in which the pre-form is formed are very important and decisive steps. Thus in some cases, excessive strain by these operations causes dimensional inaccuracy and cracks initiated from the base and wall of the product. Process variables such as the punch shapes both of 1st and 2nd deep drawing, and punch angle were selected to evaluate the deformation characteristics. The optimum parameters were determined from forming simulations using commercial FEM codes, DEFORM and Tauchi method, specifically developed for metal forming simulation. Finally, experiments for the whole drum clutch forming processes were carried out to verify the optimized forming parameters and the analytical results.

• 한국생산제조학회지
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• 제9권4호
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• pp.56-61
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• 2000

Cognition and control of grinding trouble occurring during the grinding process are classified into a quantitative knowledge which depends on experimental data and qualitative knowledge which relies on skilful engineers. Grinding operations include a large number of functional parameters, since there are several ways of coping with grinding trouble. One is the qualitative method which depends on empirical knowledge utilizing the skilful experts from the workship, the other is the quantitative method which utilizes the experimental data obtained by a sensor. But, they are all difficult to accomplish from the grinding trouble-shooting system. The reason is that grinding troubles are now easily controlled in the quantitative method, and therefore, trouble-shooting has mainly relied on the knowledge of skilful engineers. Thus, there is an important issue of how a grinding trouble-shooting system can be designed and what knowledge is utilized among the large amount of grinding trouble information. In this paper, basic strategy to develop the grinding database of rule-based model, which is strongly depended upon experience and intuition , is described.