• Management & Information Systems Review
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• v.22
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• pp.117-136
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• 2007

The characteristic of this study is to compare and analyze costing information from ABC cost accounting system after ABC cost accounting system is designed and implemented from the manufacturing company's traditional cost accounting system through field researches. This is different from previous researches which investigate surveys or adoption procedures and contents of some companies already adopting ABC cost accounting system. Statistically, differences between costing information are not really similar. However, the advantage of ABC cost accounting system is to reduce some activities which do not well contribute creating value after analyzing productions and supporting activities of the company, and dividing into two groups, activities creating value and non-creating value. Therefore, the cost accounting information of ABC cost accounting system is very useful system to offer valuable information for the management of the company. The accuracy of information of ABC cost accounting system depends on setting up the central point of activities and implementing cost drivers. In particular, when it comes to supporting activities, choosing cost accounting grivers which are highly relevant to producing products and collecting data for cost accounting drivers is really difficult. This is the limitation of this study. In other words, when implementing cost accounting drivers of ABC cost accounting system, aconceptual framework is different from applying to the real producing place. Therefore, when implementing on ABC cost accounting system, future researches are needed to find cost accounting drivers which are more close to the theoretical model, and implement ABC cost accounting system which can collects relevant data.

• Structural Monitoring and Maintenance
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• v.10 no.2
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• pp.175-190
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• 2023

This article aims to quantitatively predict the snowmelt in extreme cold regions, considering a combination of grayscale and neural models. The traditional non-equidistant GM(1,1) prediction model is optimized by adjusting the time-distance weight matrix, optimizing the background value of the differential equation and optimizing the initial value of the model, and using the BP neural network for the first. The adjusted ice forecast model has an accuracy of 0.984 and posterior variance and the average forecast error value is 1.46%. Compared with the GM(1,1) and BP network models, the accuracy of the prediction results has been significantly improved, and the quantitative prediction of the ice sheet is more accurate. The monitoring and maintenance of the structure by quantitative prediction model by gray models was clearly demonstrated in the model.

• Industrial Engineering and Management Systems
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• v.15 no.3
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• pp.231-238
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• 2016

Traditional acceptance sampling plans have focused on the proportion of nonconforming items as an attribute criterion for quality. In today's modern quality management under high quality production environments, the reduction of the deviation from a target value in a quality characteristic has become the most important purpose. In consequence, various inspection plans for the purpose of reducing the deviation from the target value in the quality characteristic have been investigated. In this case, a concept of the quality loss evaluated by the deviation from the target value has been accepted as the variable evaluation criterion of quality. Further, some quality measures based on the quality loss have been devised; e.g. the process loss and the process capability index. Then, as one of inspection plans based on the quality loss, the rigorous design procedure for the variable sampling plan having desired operating characteristics (VS-OC plan) indexed by the quality loss has been proposed by Yen and Chang in 2009. By the way, since the estimator of the quality loss obeys the non-central chi-square distribution, the rigorous design procedure for the VS-OC plan indexed by the quality loss is complicated. In particular, the rigorous design procedure for the VS-OC plan requires a large number of the repetitive and complicated numerical calculation about the non-central chi-square distribution. On the other hand, an approximate design procedure for the VS-OC plan has been proposed before the proposal of the above rigorous design procedure. The approximate design procedure for the VS-OC plan has been constructed by combining Patnaik approximation relating the non-central chi-square distribution to the central chi-square distribution and Wilson-Hilferty approximation relating the central chi-square distribution to the standard normal distribution. Then, the approximate design procedure has been devised as a convenient procedure without complicated and repetitive numerical calculations. In this study, through some comparisons between the rigorous and approximate design procedures, the applicability of the approximate design procedure has been confirmed.

• The KIPS Transactions:PartB
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• v.17B no.1
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• pp.15-22
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• 2010

Background generation is very important for accurate object tracking in video surveillance systems. Traditional background generation techniques have some problems with non-moving objects for longer periods. To overcome this problem, we propose a newbackground generation method using mean-shift and Fast Marching Method (FMM) to use pixel information along temporal and spatial dimensions. The mode of pixel value density along time axis is estimated by mean-shift algorithm and spatial information is evaluated by FMM, and then they are used together to generate a desirable background in the existence of non-moving objects during longer period. Experimental results show that our proposed method is more efficient than the traditional method.

• Asian-Australasian Journal of Animal Sciences
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• v.7 no.4
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• pp.493-498
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• 1994

The response of crossbred Holstein milking cows to the neutralized urea-treated rice straw feeding was investigated. Rice straw was treated with 6% urea for at least 21 days and further with sulfuric acid for overnight to complete the neutralization. The neutralized straw was then sun-dried and its feeding value was compared with that of the dried non-neutralized urea-treated straw. They were fed to the cows with concentrates either by the ration formulation based on the nutrient requirements for milk production recommended by NRC or by the traditional way in which straw was fed ad libitum and concentrates at 1 kg/2 kg of milk production. The results showed that milk production as well as milk composition of cows were not different between neutralized and non-neutralized straw. The feeding of the neutralized straw could significantly reduce the supply of protein-rich feed such as soybean oil meal, and it was demonstrated that ammonium sulfate in the neutralized straw could be utilized as effective as the plant origin protein. The results also suggested that if the traditional feeding method is applied to the dairy cattle, protein content of the supplementing concentrates should be increased to meet the requirement.

• Journal of Multimedia Information System
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• v.8 no.1
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• pp.1-10
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• 2021

Heart Rate is a crucial physiological parameter that provides basic information about the state of the human body in the cardiovascular system, as well as in medical diagnostics and fitness assessments. At present day, it has been demonstrated that facial video-based photoplethysmographic signal captured using a low-cost RGB camera is possible to retrieve remote heart rate. Traditional heart rate measurement is mostly obtained by direct contact with the human body, therefore, it can result inconvenient for long-term measurement due to the discomfort that it causes to the subject. In this paper, we propose a non-contact-based remote heart rate measuring approach of the subject which depends on the color intensity variation of the subject's facial skin. The proposed method is applied in two regions of the subject's face, forehead and cheeks. For this, three different algorithms are used to measure the heart rate. i.e., Fast Fourier Transform (FFT), Independent Component Analysis (ICA) and Principal Component Analysis (PCA). The average accuracy for the three algorithms utilizing the proposed method was 89.25% in both regions. It is also noteworthy that the FastICA algorithm showed a higher average accuracy of more than 92% in both regions. The proposed method obtained 1.94% higher average accuracy than the traditional method based on average color value.

• Human Ecology Research
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• v.61 no.2
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• pp.183-194
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• 2023

The purpose of this study was to examine how sociodemographic status, family-related influences, and perceived future economic prospects were associated with the possibility of getting married and having children in a sample of 607 single young Korean adults. The sample comprised unmarried men and women in their 20s and 30s taken from the 2021 Seoul Family Report survey, and descriptive statistical and multiple regression analyses were conducted on the data. The results indicated that age, non-traditional marriage/childbearing values, parents' marital relationship during childhood, and the prospect of having a stable job and owning a home were significantly related to the possibility of marriage. With regard to the possibility of having children, a significant relationship was found with age, level of education, non-traditional marriage/childbearing values, recognition of the importance of family, parents' marital relationship during childhood, and the prospect of having a stable job and owning a home. The study also examined the importance of policies that make the possibility of marriage and having children more appealing to young unmarried adults in Korea by providing a positive outlook for the economy, a sense of stability, and a supportive approach to the value of having a family.

• Mycobiology
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• v.42 no.4
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• pp.361-367
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• 2014

Makgeolli, also known as Takju, is a non-filtered traditional Korean alcoholic beverage that contains various floating matter, including yeast cells, which contributes to its high physiological functionality. In the present study, we assessed the levels of ${\beta}$-glucan and glutathione in various yeast strains isolated from traditional Korean Nuruk and selected a ${\beta}$-glucan- and glutathione-rich yeast strain to add value to Makgeolli by enhancing its physiological functionality through increased levels of these compounds. Yeast ${\beta}$-glucan levels ranged from 6.26% to 32.69% (dry basis) and were strongly species-dependent. Dried Saccharomyces cerevisiae isolated from Nuruk contained $25.53{\mu}g/mg$ glutathione, $0.70{\mu}g/mg$ oxidized glutathione, and $11.69{\mu}g/g$ and $47.85{\mu}g/g$ spermidine and L-ornithine monohydrochloride, respectively. To produce functional Makgeolli, a ${\beta}$-glucan- and glutathione-rich yeast strain was selected in a screening analysis. Makgeolli fermented with the selected yeast strain contained higher ${\beta}$-glucan and glutathione levels than commercial Makgeolli. Using the selected yeast strain to produce Makgeolli with high ${\beta}$-glucan and glutathione content may enable the production of functional Makgeolli.

• Journal of the HCI Society of Korea
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• v.12 no.4
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• pp.17-25
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• 2017

From the vehicle-human interaction perspective, this study investigated the effect of experiential marketing paradigm which considers user experience as main value. We conducted an experiment to compare traditional marketing and experience marketing messages with the smart cruise control and the smart trunk in the context of driving and non-driving context. As a result of the analysis, experience marketing message had higher overall satisfaction than traditional message exposure. Usefulness, usability, and emotion were partially influenced by experience marketing message. The contribution of this study is that the experiential marketing paradigm was applied to automobile UX and practically demonstrated the value of experience design of smart automobile system.

• Journal of the Korean Society of Systems Engineering
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• v.2 no.1
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• pp.11-17
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• 2006

According to the change of customer needs, integration with other systems, and the advent of new technology, it is inevitable for the existing system requirements to be requested to redesign. However, there are actually no methodologies and processes to be able to reorganize the existing requirements or integrate a number of requirements different from each other. The traditional requirements processes do not work when solving such problems. Thus, since the existing approaches to develop requirements are not helpful, many traditional requirement engineering processes can not help falling in Red Ocean. In this paper, in order to solve such the problems, we propose a novel requirements engineering process applying Blue ocean strategy which is used to open a non-competition market not discovered yet. Blue Ocean approach is a novel effective method to elicit and build up new requirements from customers. In order to accomplish the strategy, this paper presents a framework and processes to discover new perspectives and analyze the corresponding requirements. In addition, some pieces of case study are presented to introduce how our approach is applied to practical system developments and the evaluation analysis for how valid it is.