• Title/Summary/Keyword: Basic Concept

Search Result 2,627, Processing Time 0.029 seconds

Control Theory and Managerial Accouting (통제이론(統制理論)과 관리회계(管理會計))

  • Byun, Yong-Hwan
    • Korean Business Review
    • /
    • v.1
    • /
    • pp.249-271
    • /
    • 1987
  • Applicability of control theories to the efficient operation of accounting system is studied in this paper. Since managerial accounting has been developed along the progrees of control theory, management control theories are essential to explain important attributes of diverse accounting system. Basic concept of control is studied in depth and control systems are classified on the base of their special characteristics. And then the applicability of those control methods to accounting systems are discussed based on behavioral as well as management science approach. In the management science approach, accounting control models of production management, inventory management and R&D are designed with its unique quantitative characteristics. It, however, is very difficult to implement quantified control standards on the behavioral management side. Since most of variables considered on behavioral approach are non-quantitative, only discussion of the theoratical definition has been a main issue on previous studies. In this paper, practicability of the behavioral approach to the accounting control system is studied analyzing state variables and behavior variables of the control system. Theoratical base of the discussion are provided from control theories developed in organization theory and Economics. Basic objective of accounting control practice is to control qualitative human behavior represented by quantified figures while quantitative methods are prevailing over general accounting practice. Therefore, this paper tried to develope and integrate accounting control systems applicable to the behavioral management area as well as management science control side.

  • PDF

A numerical study on design parameters of pyrolysis-melting incinerator (열분해 용융 소각로 설계인자 도출을 위한 수치해석적 연구)

  • Shin, Dong-Hoon;Jeon, Byung-Il;Lee, Jin-Ho;Hwang, Jung-Ho;Ryu, Tae-Oo;Park, Dae-Gyu
    • 한국연소학회:학술대회논문집
    • /
    • 2003.12a
    • /
    • pp.243-250
    • /
    • 2003
  • The present study discuss about numerical methods to analyze design parameters of pyrolysis-melting incineration system. Various numerical methods of different viewpoint are introduced to simulate the performance of the system. Process analysis of the overall system is the beginning procedure of basic design process. Heat and material flow of each element are connected and are influential to each other, hence, an appropriate process modeling should be executed to prevent from unacceptable process design concepts that may results in system failure. Models to simulate performance of each elementary facility generate valuable informations on design and operation parameters, and, derive the basic design concept to be optimized. A pyrolysis model derived from waste bed combustion model is introduced to simulate the mass conversion and heat transfer in the pyrolysis process. CFD(Computational fluid dynamics) is an effective method to optimize the thermal reacting flow in various reactors such as combustor and heat exchanger. Secondary air jets arrangement and the shape of the combustor could be optimized by CFD technology.

  • PDF

A Design of Teaching Unit on Series of Number Sentences with Patterns. (규칙성이 있는 수식을 소재로 한 교수단원 설계 연구)

  • 박교식
    • School Mathematics
    • /
    • v.4 no.2
    • /
    • pp.297-316
    • /
    • 2002
  • In this paper, a teaching unit on series of number sentences with patterns is designed according to Wittmann's perspectives. In this paper, series of number sentences wish patterns means number sentences in which some patterns are contained. especially, seven kinds of number sentences wish patterns are offered as basic materials, and fifteen tasks based on these basic materials are offered. These tasks are for ninth grade students and higher grade students. These tasks heap students to recognize patterns, and to understand mechanism underlying in those patterns by looking for patterns and proving whether these patterns are generally hold. As working on these tasks, students can reinforce meaning of algebraic expression, its manipulation, and concept of number series. Students also can reinforce mathematical thinking such as analogical thinking, deductive thinking, etc. In this point, this teaching unit reveal important objectives, contents, and Principles of mathematics education. This teaching unit can also be rich sources for student's activities. Especially, for each task's level is different, each student's personal ability is considered fully. Since teachers can know mathematical facet, psychological facet, and didactical facet holistically, this teaching unit can offer broad possibilities for experimental studies. SD, this leaching unit can be said to be substantial. In this paper, this leaching unit is not applied in classroom directly. Actually such applying in classroom is suggested as follow-up studies. By appling this teaching unit in various classroom, some effective informations for teaching this teaching unit and some particular phenomenons in those teaching processes can be identified, and this teaching unit can be revised to be better one.

  • PDF

A Study on the Design of a Textbook for an Education of Korean Apparel Merchandisers. (한국 어패럴 머천다이저 육성 교재 체제 수립에 대한 연구)

  • 유연실;오현정
    • Korean Journal of Human Ecology
    • /
    • v.3 no.2
    • /
    • pp.101-111
    • /
    • 2000
  • The purpose of this study is to examine needed abilities of Korean apparel merchandisers and to propose a basic design of textbook for an education of Korean apparel merchandisers. For this purpose. the role and needed abilities of Korean apparel merchandisers'. and the contents of other textbooks under same topic were examined. Data of Korean apparel merchandisers'abilities to execute their role were collected by interviewing 7 apparel merchandisers who work for major Korean apparel manufacturers. Korean apparel merchandisers are expected to have following abilities : comprehensive and analytic Judgement. knowledge of clothing and textiles. deep understanding of the apparel market, budget planning and accounting. cooperation in the execution of tasks, ability of summarizing data, healthcare, and computing skills. The textbook is divided into five parts. The titles and brief description of them are as follows : Part I - Introduction Basic concept and composition factors of apparel merchandising and the role of apparel merchandisers in Korean apparel industry will be discussed. Part II - Apparel Merchandising Environment The structure of apparel manufacturers and apparel industries In Korea. other environmental factors, and apparel consumer behavior will be investigated. Part III - Apparel Market Analysis Market segmentation. brand evaluation, product positioning. target market strategies, and market research will be investigated. Part IV- Apparel Merchandising Apparel merchandising processes will be introduced and explained in detail. Part V - Global Apparel Merchandising Global apparel merchandising environment and strategies. and global sourcing and marketing will be discussed.

  • PDF

Development of Multi Layered Elastic Pavement Analysis Program Package Considering Temperature Nonlinearty of Asphalt Layer on GUI Environment (아스팔트층 온도 비선형성을 고려한 사용자 편의환경의 다층탄성 프로그램 개발)

  • Choi, Jun-Seong;Seo, Joo-Won;Park, Keun-Bo;Kim, Soo-Il
    • International Journal of Highway Engineering
    • /
    • v.10 no.4
    • /
    • pp.91-101
    • /
    • 2008
  • A multi layered elastic analysis program, IDYSPAP, was developed. The objective of this study was to develop the IDYSPAP program on Graphic User Interface environment for field engineers using Visual Basic, which was considered span of multi-wheels and maximum 4 axles using superposition of linear elastic theorem. It is suggested that this study considers algorithm with dynamic properties of asphalt layer on various temperature and non-linear properties of subbase and subgrade on stress non-linearity for asphalt pavement structure. This Program was modified to divide asphalt layer automatically according to layer division concept. The developed program was verified with initial measuring data in test road sections of KEC (Korea Expressway Co.) using laboratory test results.

  • PDF

A study on the uniform design based on Korean image - Centering around specialty restaurants of Korean food -

  • Nam, Yoon-Sook;Kim, Bok-Hee
    • Journal of Fashion Business
    • /
    • v.7 no.6
    • /
    • pp.10-20
    • /
    • 2003
  • The object of this research is to develop the designs with aesthetics and function for making the uniforms of specialty restaurants of Korean dishes in pursuit of the image of excellent dignity and its result is as follows: As for designs, this research chose the traditional image as the basic concept and made visual Korean lines, colors, and patterns. As for lines, it made visual the curve of the eaves, the straight line of polls, and the fret of windows and doors represented in architecture and applied them, as for color tones, it chose traditional 'Obangsaek', five direction colors. As for the patterns, it symbolized 4 trigrams( Geon, Gon, Gam, and Yi), the cloud pattern, also it tried to get the formative beauty from traditional patchwork wrapping cloth and windows and doors. The expectant effects on the design of Uniform are as follows: First, it offered basic clothes for male and female employees working in the hall and suggested two kinds of skirt and pants for the latter. It tried to find out both the function of pants and the female beauty of skirts by wrapping on pants to eliminate the feeling of rejection towards the style of them, the use of which have been recognized for man only in spite of many merits of them. Second, it sought for the characteristics of shape on collar, breast-tie, and fold etc. of Korean clothes and designed clothes according to each employee's role and finally emphasized their traditional aesthetics.

Design and implementation of centralized collaborative works through the service node on the NISDN (서비스노드를 통한 협대역 ISDN에서의 중앙 집중형 공동작업 기능 설계 및 구현)

  • 이강필;황성호;김태규;조규섭
    • The Journal of Korean Institute of Communications and Information Sciences
    • /
    • v.21 no.3
    • /
    • pp.643-651
    • /
    • 1996
  • In this paper, to provide the possibility of various multimedia services, especially the collaborative work using the centralized control feature of the Service Node, is studied. We focused on the telewriting as the upper layer application to confirm the basic functions of the collaborative work. For this, we implement and add telewriting collaborative work function to the Service Node emulator, and terminals operating in the Windows environment are also developed. Through the tests on the system, we verify the basic functions related to the collaborative work are performed adequately, and confirm the concept of Service Node can support various type of multimedia conference services.

  • PDF

A Study on a Concept and Basic Design of a Small-Scaled LSM for Ultra-High Speed Railway Transit (초고속열차용 축소모델 선형동기전동기의 개념 및 기본설계 연구)

  • Park, Chan-Bae;Lee, Hyung-Woo;Lee, Byung-Song;Park, Hyun-June
    • Proceedings of the KSR Conference
    • /
    • 2009.05a
    • /
    • pp.905-911
    • /
    • 2009
  • The viscosity drive method by the wheel which is widely used in the conventional railway systems needs a large friction force between the wheel and the guide-rail, which brings on a thrust force for a quick acceleration and a high-speed travelling. In addition, the viscosity drive method needs an increase of the vehicle weight for a large friction force. However, a maglev train is possible to be driven by the electro-magnet instead of the wheel, which produces a levitation and thrust force without any contact. In general, low-speed maglev train uses a linear induction motor(LIM) for propulsion that is operated under 300[km/h] due to the power-collecting and end-effect problems of LIM. In case of high-speed maglev train, a linear synchronous motor(LSM) is more suitable than LIM because of a high-efficiency and high-output properties. LSM has a driving principle as same as a conventional rotary synchronous motor(RSM), and the torque of RSM becomes the thrust force of LSM. A conventional LSM has relatively large air-gap compared with a conventional RSM. So, it must be achieved a design that is considered normal force by finite-asymmetric structure, end-effect on the entry and exit part, and support structure of a moving part. Therefore, in this research, authors accomplish a conceptualizing and basic design of a small-scaled LSM, and characteristics analysis using FEM.

  • PDF

Development of Neural-Networks-based Model for the Generation of an Earthquake Response Spectrum and a Design Spectrum (지진 응답 스펙트럼과 설계용 응답 스펙트럼 생성을 위한 신경망 모델의 개발)

  • 조빈아;이승창;한상환;이병해
    • Proceedings of the Computational Structural Engineering Institute Conference
    • /
    • 1998.10a
    • /
    • pp.447-454
    • /
    • 1998
  • The paper describes the second half of the research for the development of Neural-Networks-based model for the generation of an Artificial earthquake and a Response Spectrum(NNARS). Based on the redefined traditional processes related to the generation of an earthquake acceleration response spectrum and design spectrum, four neural-networks-based models are proposed to substitute the traditional processes. RS_NN tries to directly generate acceleration response spectrum with basic data that are magnitude, epicentral distance, site conditions and focal depth. The test results of RS_NN are not good because of the characteristics of white noise, which is randomly generated. ARS_NN solve this problem by the introduction of the average concept. IARS_NN has a role to inverse the ARS_NN, so that is applied to generate a ground motion accelerogram compatible with the shape of a response spectrum. Additionally, DS_NN directly produces design spectrum with basic data. As these four neural networks are simulated as a step by step, the paper describes the methods to generate a response spectrum and a design spectrum using the neural networks.

  • PDF

Improved Hierarchical Prefix Delegation Protocol for route optimization in nested NEMO (중첩된 NEMO에서의 경로 최적화를 위한 개선된 계층적 프리픽스 할당 프로토콜)

  • Rho, Kyung-Taeg
    • Journal of the Korea Society of Computer and Information
    • /
    • v.11 no.1 s.39
    • /
    • pp.147-155
    • /
    • 2006
  • Hierarchical Prefix Delegation (HPD) protocol refers to a type of solution to problems inherent in non-optimal routing which occurs with Network Mobility (NEMO) basic solution. However, because HPD cannot improve the micro-mobility problems, problem surfaces each time Mobile Network Node (MNN) changes the attachment point; as happens also in a Mobile IPv6 (MIPv6) protocol in sending Binding Update (BU) messages to Home Agent (HA) / Correspondent Nodes(CNs). By applying Hierarchical Mobile IPv6 protocol concept to HPD, this study proposes an algorithm for effectively handling micro-mobility problems which occur with HPD in a nested NEMO environment. By sending BU only to nearby Mobility Anchor Point(MAP) during MNN location change within a MAP's domain, the proposed protocol will alleviate service disruption delays and signaling loads during the handover process, overcoming the limitations of HPD.

  • PDF