• 대한안전경영과학회지
• /
• 제15권3호
• /
• pp.151-161
• /
• 2013

This paper proposes a strategic model of linkage between productivity metrics and financial accounting metrics to properly evaluate the financial effect of TPM activities and the business performance. This linkage strategy provides a connection tool for clear communication between factory-level and headquarters that the metrics proposed by this paper ultimately improves a quality of support from the management by receiving the factors required for productivity activities in the practical field. This factor includes such as equipment, raw materials and labors. Here, we propose that chain reaction models using break down structure of productivity metrics and financial metrics enhance the knowledge sharing of KPI (Key Performance Indicator) which generally tend to create oversimplified communication between management in headquarters and employees in the practical fields. The productivity metrics include OEE(Overall Equipment Effectiveness) of TPM (Total Productive Maintenance), OLE (Overall Labor Effectiveness) of PAC(Performance and Analysis and Control) activities, and OYE (Overall Yield Effectiveness) of TMM(Total Material Management) activities. The financial accounting metrics include ROE(Return on Equity), ROA(Return on Asset), and AVR(Added-Value Rate). The suggested chain reaction model selects the financial metrics as initial stage and branch down until final stage of productivity metrics. When demand exceeds supply, an ideal speed rate, the lean OEE strategy can be initially applied to reduce the gap between the demand and supply, then apply variable costing to estimate correct amount of operating profit. In addition, the paper presents a new type of model for linkage between financial accounting metrics including CAPEX(Capital Expenditure), OPEX(Operating Expenditure), EVA(Economic Added Value), DCL(Degree of Combined Leverage), and TPM productivity activities including AM(Autonomous Maintenance), PM(Preventive Maintenance), MP(Maintenance Prevention) and QM(Quality Maintenance). In order to support the evidence of proposed linkage strategy, a case analysis on 52 projects from national TPM contest from 2011 to 2012 is analyzed. The case presents the classification of CAPEX and OPEX activities from TPM, and proposes the correct implementation of financial effect for TPM projects.

• 문화기술의 융합
• /
• 제8권6호
• /
• pp.435-439
• /
• 2022

2022년 2월 24일, 우크라이나-러시아 전쟁이 발발했다. 이 전쟁에서 특이한 현상들이 발생하고 있는데, 그중에 하나가 2차 세계대전 이후 장군들의 전사율이 가장 높다는 것이다. 이것은 우크라이나군이 러시아군의 장군들만을 제거하는 핀셋작전을 전개하고 있기 때문이다. 이를 위해, 우크라이나군은 군사정보팀이라는 특수작전 부대를 운용하고 있는데, 이들은 자체, 미군·나토군, 민간 등의 자산을 융복합하여 다영역에서 활용함으로써 시너지를 창출하고 있다. 특히, 이들은 스타링크를 활용하여 '감시-결심-타격' 활동을 실시간 초연결함으로써 생존성과 작전효용성을 극대화하고 있다. 한국군 또한 다양한 특수작전부대를 보유하고 있고, 한반도에는 대량살상무기 위협이 내재되어 있다. 따라서 우크라이나군에서 운용하는 군사정보팀의 조직편성, 무기체계 및 운용 방법은 한국군이 미래 위협을 상쇄하는데 방향성을 제공할 수 있다.

• The Journal of Asian Finance, Economics and Business
• /
• 제7권6호
• /
• pp.265-275
• /
• 2020

This study investigates the impact of board incentives as proxied by directors' remuneration on the financial performance of listed textile companies in Bangladesh. Using Generalized Method of Moments (GMM) and data pertaining to listed textile companies of Dhaka Stock Exchange (DSE) during the period from 2011 to 2017 (resulting in a total of 140 firm-year observations), we have estimated the firm performance equation involving directors' remuneration and board independence as the independent variables and some other control variables like firm age, size, leverage, and operating efficiency. The results reveal that there is a negative association between board remuneration and firm performance. In addition, this study finds no significant relationship between board independence and firm performance of the sample firms. Our findings suggest that higher pay to the board does not stimulate higher firm performance and, in turn, results in shareholders getting nothing in return from this and, hence, is a matter of great concern for them. Moreover, our results indirectly indicate that currently directors' remuneration in Bangladesh is not aligned with the firm performance, which has been emphasized in extant corporate governance literature. Besides, this paper further raises questions about the effectiveness of independent directors in the boards of textile firms in Bangladesh.

• Nuclear Engineering and Technology
• /
• 제49권2호
• /
• pp.360-372
• /
• 2017

Many advanced reactor designs rely on passive systems to fulfill safety functions during accident sequences. These systems depend heavily on boundary conditions to induce a motive force, meaning the system can fail to operate as intended because of deviations in boundary conditions, rather than as the result of physical failures. Furthermore, passive systems may operate in intermediate or degraded modes. These factors make passive system operation difficult to characterize within a traditional probabilistic framework that only recognizes discrete operating modes and does not allow for the explicit consideration of time-dependent boundary conditions. Argonne National Laboratory has been examining various methodologies for assessing passive system reliability within a probabilistic risk assessment for a station blackout event at an advanced small modular reactor. This paper provides an overview of a passive system reliability demonstration analysis for an external event. Considering an earthquake with the possibility of site flooding, the analysis focuses on the behavior of the passive Reactor Cavity Cooling System following potential physical damage and system flooding. The assessment approach seeks to combine mechanistic and simulation-based methods to leverage the benefits of the simulation-based approach without the need to substantially deviate from conventional probabilistic risk assessment techniques. Although this study is presented as only an example analysis, the results appear to demonstrate a high level of reliability of the Reactor Cavity Cooling System (and the reactor system in general) for the postulated transient event.

• 한국정밀공학회지
• /
• 제30권12호
• /
• pp.1281-1286
• /
• 2013

In this paper, a miniaturized stage with two prismatic-prismatic joints (2-PP) type parallel compliant mechanism driven by piezo actuators is proposed. This stage consists of two layers which are a motion guide layer and an actuation layer. The motion guide layer has 2-PP type parallel compliant mechanism to guide two translational motions, whereas the actuation layer has two leverage type amplification mechanisms and two piezo actuators to generate forces. Since the volume of the stage is too small to mount displacement sensors, the piezo actuators embedding strain gauge sensors are chosen. With the strain gauge-embedded piezo actuators, a semi-control is implemented, which results in hysteresis compensation of the stage. As the results, the operating range of $30{\mu}m$, the resolution of 20 nm, and the bandwidth of 400 Hz in each axis were obtained in the experiments.

• International journal of advanced smart convergence
• /
• 제12권3호
• /
• pp.175-185
• /
• 2023

As the era of ChatGPT and generative AI technologies unfolds, the marketing industry stands on the precipice of a paradigm shift. Innovations such as GPT-4, DALL-E 2, and Mid-journey Stable Diffusion possess the capacity to dramatically transform the methods by which advertisers reach and engage with customers. The potential applications of these advanced tools herald a new age for the marketing and advertising sectors, offering unprecedented opportunities for growth and optimization. Nevertheless, the rapid adoption of generative AI within these industries presents a unique set of challenges, particularly for organizations that lack the necessary technological infrastructure and human capital to effectively leverage these innovations. As a result, a competitive crisis may emerge, exacerbating existing disparities between well-equipped enterprises and their less technologically adept counterparts. In this article, we undertake a comprehensive exploration of the implications of generative AI for the future of marketing, examining both its potential benefits and drawbacks. We consider the possible impact of these developments on the advertising and marketing industries at large, as well as the ways in which professionals operating within these fields may need to adapt to remain competitive in an increasingly AI-driven landscape. By providing a holistic overview of the challenges and opportunities associated with generative AI, this study aims to elucidate the complex dynamics at play in the ongoing evolution of the marketing and advertising sectors.

• 국제학술발표논문집
• /
• The 6th International Conference on Construction Engineering and Project Management
• /
• pp.491-495
• /
• 2015

This paper aims to provide some unique insights into the verification of organisational innovation diffusion through empirically identifying the major factors determining the level of organisational innovation diffusion. The paper presents a two-stage sequential mixed method analysis: structural equation modelling analysis and regression analysis. A questionnaire survey was administrated to a sample of 223 organisations operating in Saudi Arabia. The results suggest that participative culture and, technology availability and implementation would intensify organisational climate for innovation. The results revealed compelling evidence in support of the moderating role of technology on the relationship between country socio-culture and organisational climate for innovation. Equally important, organisational innovation characteristics could play a crucial role in the intention to adopt a particular innovation. Specifically, maintaining Saudi Arabian top management's status quo is an obstacle to organisational innovation diffusion. This paper expands and improves upon the current understanding of how organisational innovation diffusion, in particular the Project Management Office (PMO), can be accelerated. By focusing on the critical factors within the conceptual model, the paper depicts the crucial role of certain factors that could leverage improved organisational innovation diffusion outcomes.

• 디지털융복합연구
• /
• 제17권3호
• /
• pp.79-92
• /
• 2019

본 연구는 패널회귀분석의 GLS 및 고정효과모형 추정을 통해 내항 화물운송사업의 화물운송수입과 자본, 자산, 영업외 비용, 부채비율이 부채에 어떠한 영향을 미치는지 분석하였다. 이론적 배경을 통한 요인과 가설 설정, 2006년부터 2015년까지 10년간 내항 화물운송사업체의 재무상태표, 손익계산서 자료를 분석한 결과, 자산은 부채에 정(+)의 영향, 자본과 영업외비용, 부채비율은 부채에 부(-)의 영향을 끼치며, 화물운송수입은 영향을 미치지 않는 것으로 나타났다. 이러한 결과는 내항 화물운송사업체가 부채확대로 자산 확보하려는 경향, 은행차입을 통한 이자비용 등 영업외비용을 활용한 부채감소 레버리지 효과 창출, 부채보다 자본을 줄여 부채비율을 하향조정하고 있는 경영특성과 재무적 운영방식을 채택하고 있음을 실증적으로 보여준다. 향후 연구에서는 내항 화물운송업체를 업종별(화물선, 유조선, 예부선), 지역별(서해권, 남해권, 동해권)로 세분화하여 분석할 필요가 있다.

• 한국정보과학회논문지:컴퓨팅의 실제 및 레터
• /
• 제15권12호
• /
• pp.968-972
• /
• 2009

멀티 코어 프로세서는 현재 많은 고성능 서버에 적용되어 사용되고 있다. 최근 이들 서버는 점차 높은 네트워크 대역폭 활용을 요구하고 있다. 이러한 요구를 만족시키기 위해서는 멀티 코어를 효율적으로 활용하여 네트워크 처리율을 향상시키는 방안이 필요하다. 그러나 현재 운영체제들은 멀티 코어 시스템을 멀티 프로세서 환경과 거의 동일하게 다루고 있으며 아직 멀티 코어의 고유 특성을 고려한 성능 최적화 시도는 미흡한 상태이다. 이러한 문제를 해결하기 위해서 본 논문에서는 멀티 코어의 특성을 최대한으로 고려하여 프로세스 스케줄링을 결정함으로써 통신 성능을 향상시키는 방안에 대해서 연구한다. 제안되는 프로세스 스케줄링은 멀티 코어 프로세서의 캐쉬 구조, 프로세스의 통신 집중도, 그리고 각 코어의 부하를 기반으로 해당 프로세스에게 최적의 코어를 결정하고 스케줄링한다. 제안된 기법은 리눅스 커널에 구현되었으며 측정 결과는 최신 리눅스 커널의 네트워크 처리율을 20%까지 향상시켰으며 프로세서 자원은 55% 더 절약할 수 있음을 보인다.

• 디지털융복합연구
• /
• 제12권6호
• /
• pp.115-123
• /
• 2014

본 연구는 중소기업을 대상으로 첫째, 매출액순이익률, 총자산회전율 및 부채비율이 주주의 자본수익성지표인 자기자본순이익률에 어떤 영향을 미치는지, 둘째, 총자산순이익률이 자기자본순이익률에 미치는 영향관계를 부채비율이 조절하는지, 마지막으로 수정된 부채비율과 자기자본순이익률과의 영향관계를 실증적으로 분석하였다. 분석결과, 부채사용은 자기자본순이익률에 전반적으로 긍정적인 측면이 있는 것으로 나타났다. 그러나 수정된 부채비율의 2차함수 곡선모형에서 볼 수 있듯이 부채사용은 레버리지효과를 통해 자기자본순이익률의 증 감폭을 크게 확대하고 있음을 알 수 있다. 결국, 부채사용은 동전의 양면과 같이 긍정적인 측면뿐만이 아니라 부정적인 측면을 가지고 있다 할 것이다. 그래서 부채의 사용은 기존의 핵심 사업으로부터 창출되는 영업현금흐름(혹은 총자산영업이익률)으로 이자(혹은 이자율)를 커버할 수 있는 범위 내로 제한되어야 한다는 시사점을 제공하고 있다.