• Title/Summary/Keyword: Account Management System

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A study on the Business Result of Regional Agricultural Cooperatives and allotting System : Comparison Analysis of 15 Agricultural Cooperatives (지역농협 경영성과 분석과 배당제도에 관한 연구 : 15개 농협의 비교분석)

  • Park, Jong-Mi
    • Management & Information Systems Review
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    • v.20
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    • pp.85-113
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    • 2007
  • This study came up with a comparison analysis between the average results of Whole National Cooperatives and Kyonggi cooperatives from 2000 to 2005. 15 Kyonggi Agricultural Cooperatives which are nearly the same in the aspects of size and local conditions, - Songpo, Shindo, Ilsan, Jido, Migum, Dongduchon, Bucheon, Ojeong, Naksaeng, Seongnam, Suwon, Kunja, Banweol, Ansan, Suji- are selected as comparable ones while the cooperatives of Kwangmyung, Kungpo, Anyang, Euiwang represent as Kwachon neighborhood cooperatives. The analysis result proposes some desirable ideas to activate the business of local cooperatives as follows. First, the top limit of allotting profits seem to require having the lower adjustment which takes into account the interest rates. Second, the system allotting the profits in proportion to the record of the use should be improved. Third, In order to activate the business of semi-members, allotting profit system in proportion to the record of the use should be established.

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Optimization of Earthwork Operation for Energy-saving using Discrete Event Simulation

  • Yi, Chang-Yong;Lee, Dong-Eun
    • International conference on construction engineering and project management
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    • 2015.10a
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    • pp.537-539
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    • 2015
  • considerate operation is a major issue in the equipment-intensive operation. Identifying an optimal equipment combination is important to achieve low-energy operations. An Earthwork operation planning system, which measures the energy consumption of construction operations by taking into account construction equipments' engineering attributes (e.g., weight, capacity, energy consumption rate, etc.) and operation conditions (e.g., road condition, attributes of materials to be moved, geometric information, etc.), is essential to achieve the low-energy consumption. This study develops an automated computerized system which identifies an optimal earthmoving equipment fleet minimizing the energy consumption. The system imports a standard template of earthmoving operation model and compares numerous scenarios using alternative equipment allocation plans. It finds the fleet that minimizes the energy consumption by enumerating all cases using sensitivity analysis. A case study is presented to verify the validity of the system.

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The Engineering Change Document Management using SGML in PDM (SGML을 활용한 PDM에서의 설계변경문서관리)

  • Kim, Joon-Oh;Kim, Sunn-Ho
    • IE interfaces
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    • v.10 no.2
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    • pp.79-90
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    • 1997
  • Documents in a traditional PDM(Product Data Management) system have been managed in a form of scanned document files or electronic documents developed by specific tools. Though each tool manages documents with its own systematical methods, it has drawbacks in data search, data integration and interchange, etc. For this reason, in this research we propose an efficient document management system for PDM by using the SGML(Standard Generalized Markup Language), one of CALS and ISO standards for document interchanges. Among documents to be managed in PDM, the engineering change notification (ECN) is taken into account. The DTD (Document Type Definition) has been constucted based on the logical analysis of the documents format, In addition, based on the DTD, DB classes have been designed by object-oriented paradigms and a prototype for document input/output and search has been developed using UniSQL ORDBMS (Object-Relational DBMS) and PowerBuilder under the client/server environment.

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Balancing between Supply and Demand in Supply Chain Operating (공급사슬 운영에서의 수요와 공급 균형에 관한 연구)

  • Jo Min-Gwan;Lee Yeong-Hae
    • Proceedings of the Korean Operations and Management Science Society Conference
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    • 2004.10a
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    • pp.371-374
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    • 2004
  • The ultimate purpose of Supply Chain Management (SCM) is maximizing the profits of the overall Supply Chain (SC) through increasing customer satisfaction and decreasing operating cost. It can be successfully accomplished only when SC system balances demands with supply activities coordinated by aggregate planning, mid-term level of Supply Chain Planning(SCP). However, the existing measures to mainly estimate the specific function of SCM are not enough to evaluate the state of SC with respect to the balance between supply and demand in operating. To solve this problem, we develop a new SC performance measure, Balancing Point, using momentum concept. a fundamental knowledge of physics. Momentum concept can explain the relation among objects so that it can consider the balance between supply and demand in SC operating. The developed measure can not only consider the current state of the SC system but also take planned but not executed supply activities and upcoming demands into account. Therefore, using Balancing point, we can be aware of the unbalanced state of SC in advance.

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Tryout Management System for Press Dies Production using Ubiquitous Technology (유비쿼터스 기술을 이용한 프레스 금형의 트라이아웃 관리시스템)

  • Choi, Sang-Su;Yang, Tae-Ho;Noh, Sang-Do;Jin, Hee-Ju;Lee, Yong-Han;Lee, In-Seok;Kwon, Sung-Oh
    • Korean Journal of Computational Design and Engineering
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    • v.14 no.5
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    • pp.314-322
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    • 2009
  • In these days, automotive companies are trying to develop new manufacturing technologies and paradigms for rapid product development and production. The press die development process account for 40% of entire vehicle development process, and tryout process usually takes 3 to 4 months, and it is the biggest time portion out of dies manufacturing. Therefore, the effective tryout management system is essential to reduce time and cost of automotive press die production. This paper suggests improved process and practical application of tryout management using ubiquitous technology, and shows the results such as shorten time, improved quality and supporting of lifecycle engineering of press die.

A review on prognostics and health management and its applications (건전성예측 및 관리기술 연구동향 및 응용사례)

  • Choi, Joo-ho
    • Journal of Aerospace System Engineering
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    • v.8 no.4
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    • pp.7-17
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    • 2014
  • Objective of this paper is to introduce a new technology known as prognostics and health management (PHM) which enables a real-time life prediction for safety critical systems under extreme loading conditions. In the PHM, Bayesian framework is employed to account for uncertainties and probabilities arising in the overall process including condition monitoring, fault severity estimation and failure predictions. Three applications - aircraft fuselage crack, gearbox spall and battery capacity degradation are taken to illustrate the approach, in which the life is predicted and validated by end-of-life results. The PHM technology may allow new maintenance strategy that achieves higher degree of safety while reducing the cost in effective manner.

The study of cash management system model using the RFID (RFID를 이용한 자산관리시스템 모델 연구)

  • Lee, Sun-Hyun;Kim, Min-Hong
    • Journal of the Korea Computer Industry Society
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    • v.5 no.8
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    • pp.801-810
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    • 2004
  • It is only 2 ~ 3 years in the interior to be introduced as a Ubiquitous era after going through mainframe, PC and internet era on account of the advent of computer. This thesis intends to present a model device of an epoch-making cash management system using the RFID(Radio Frequency Identification) Tag and EPC (Electronic Product Code) Platform which are core technologies of the Ubiquitous Computing on the assumption that cable and wireless internet is constructed in university. Also this sets up a purpose to minimize the administrative procedure as well as the waste of time, people and cost which are problems of the cash management system operating now. Therefore as a research project hereafter, it will be able to present an imporvement device about the problems which cannot solve these days through the model of the proposing cash management system when the standardization, normalization and commercialization of advanced IT department are accomplished.

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Development of catering system using 3-Tier architectures (3-Tier 구조를 이용한 케이터링 시스템 개발)

  • Kim, Hyeock-Jin
    • Journal of the Korea Computer Industry Society
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    • v.7 no.4
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    • pp.421-426
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    • 2006
  • Because the 3-Tier structure cia share a business logic, the reuse of existing code could be guaranteed Al so tiny and little client application in charge of user interface can he made that it doesn't need plenty of client memory and calculation capability. Catering system that capable of meal material code management autom atic production of requiring quantity, purchase and shipping management menu management, account management was developed for grafting 3-Tire structure technology using database language and ADO(ActiveX Dat a Object). This system improved production in field of school lunch program and saved o(poises. finally, this system is suitable to the service environment of school lunch program and lots of utilizations would be anticipated.

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A Study on Qualified Merger and Asset Adjustment Account on Corporate Income Tax Law (법인세법상 적격합병시 자산조정계정에 관한 연구)

  • Lim, Sung-Jong
    • Management & Information Systems Review
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    • v.35 no.2
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    • pp.83-97
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    • 2016
  • The purpose of this study is to evaluate our system and consider how the tax rules on corporate reorganization and asset adjustment account can be improved. The scope of this study includes the Korean tax rules on corporate reorganizations, as well as key tax benefits provided by the Special Tax Treatment Control Act. In case of Korea, The relevant regulations and system of taxation respecting the merger has been made the rapid progress in several respects in this situation, there are capable of improvement. This paper suggests improve some problems on tax avoidance abusing incomplete tax law. First, the asset adjustment account is the difficulty that it needs to follow-up during this period of time, as well as the complexity of the accounting and tax adjustments on the practice. If it is permitted to succeed asset-liability as market value, the complexity of asset adjustment account in corporate tax accounting also disappear. Second, in case that controlling shareholders possess more than 20% of merged entity, they could not get the tax deferral until after the time of two years has elapsed. It needs to further alleviate the merged entity ratio than the present level. Finally, after the merger it will be to strengthen the surveillance provisions of five years from the current two years. In addition, continuity of shareholder's requirements and business requirements, it is also necessary to strengthen the requirements of the follow-up provided by a separate regulation.

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A comprehensive optimization model for integrated solid waste management system: A case study

  • Paul, Koushik;Chattopadhyay, Subhasish;Dutta, Amit;Krishna, Akhouri P.;Ray, Subhabrata
    • Environmental Engineering Research
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    • v.24 no.2
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    • pp.220-237
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    • 2019
  • Solid waste management (SWM) is one of the poorly rendered services in developing countries - limited resources, increasing population, rapid urbanization and application of outdated systems leads to inefficiency. Lack of proper planning and inadequate data regarding solid waste generation and collection compound the SWM problem. Decision makers need to formulate solutions that consider multiple goals and strategies. Given the large number of available options for SWM and the inter-relationships among these options, identifying SWM strategies that satisfy economic or environmental objectives is a complex task. The paper develops a mathematical model for a municipal Integrated SWM system, taking into account waste generation rates, composition, transportation modes, processing techniques, revenues from waste processing, simulating waste management as closely as possible. The constraints include those linking waste flows and mass balance, processing plants capacity, landfill capacity, transport vehicle capacity and number of trips. The linear programming model integrating different functional elements was solved by LINGO optimization software and various possible waste management options were considered during analysis. The model thus serves as decision support tool to evaluate various waste management alternatives and obtain the least-cost combination of technologies for handling, treatment and disposal of solid waste.