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Problems with ERP Education at College and How to Solve the Problems (대학에서의 ERP교육의 문제점 및 개선방안)

  • Kim, Mang-Hee;Ra, Ki-La;Park, Sang-Bong
    • Management & Information Systems Review
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    • v.31 no.2
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    • pp.41-59
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    • 2012
  • ERP is a new technique of process innovation. It indicates enterprise resource planning whose purpose is an integrated total management of enterprise resources. ERP can be also seen as one of the latest management systems that organically connects by using computers all business processes including marketing, production and delivery and control those processes on a real-time basis. Currently, however, it's not easy for local enterprises to have operators who will be in charge of ERP programs, even if they want to introduce the resource management system. This suggests that it's urgently needed to train such operators through ERP education at school. But in the field of education, actually, the lack of professional ERP instructors and less effective learning programs for industrial applications of ERP are obstacles to bringing up ERP workers who are competent as much as required by enterprises. In ERP, accounting is more important than any others. Accountants are assuming more and more roles in ERP. Thus, there's a rapidly increasing demand for experts in ERP accounting. This study examined previous researches and literature concerning ERP education, identified problems with current ERP education at college and proposed how to solve the problems. This study proposed the ways of improving ERP education at college as follows. First, a prerequisite learning of ERP, that is, educating the principle of accounting should be intensified to make students get a basic theoretical knowledge of ERP enough. Second, lots of different scenarios designed to try ERP programs in business should be created. In association, students should be educated to get a better understanding of incidents or events taken place in those scenarios and apply it to trying ERP for themselves. Third, as mentioned earlier, ERP is a system that integrates all enterprise resources such as marketing, procurement, personnel management, remuneration and production under the framework of accounting. It should be noted that under ERP, business activities are organically connected with accounting modules. More importantly, those modules should be recognized not individually, but as parts comprising a whole flow of accounting. This study has a limitation because it is a literature research that heavily relied on previous studies, publications and reports. This suggests the need to compare the efficiency of ERP education between before and after applying what this study proposed to improve that education. Also, it's needed to determine students' and professors' perceived effectiveness of current ERP education and compare and analyze the difference in that perception between the two groups.

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Accounting Conservatism and Excess Executive Compensation (회계 보수주의와 경영자 초과보상)

  • Byun, Seol-Won;Park, Sang-Bong
    • Management & Information Systems Review
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    • v.37 no.2
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    • pp.187-207
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    • 2018
  • This study examines the negative relationship between accounting conservatism and excess executive compensation and examines whether their relationship increases as managerial incentive compensation intensity increases. For this purpose, a total of 2,755 company-years were selected for the analysis of the companies listed on the Korea Stock Exchange from December 2012 to 2016 as the final sample. The results of this study are as follows. First, there is a statistically significant negative relationship between accounting conservatism and manager overpayment. This implies that managers' incentives to distort future cash flow estimates by over booking assets or accounting profits in order to maximize their compensation when manager compensation is linked to firm performance. In this sense, accounting conservatism can reduce opportunistic behavior by restricting managerial accounting choices, which can be interpreted as a reduction in overpayment to managers. Second, we found that the relationship between accounting conservatism and excess executive compensation increases with the incentive compensation for accounting performance. The higher the managerial incentive compensation intensity of accounting performance is, the more likely it is that the manager has the incentive to make earnings adjustments. Therefore, the high level of incentive compensation for accounting performance means that the ex post settling up problem due to over-compensation can become serious. In this case, the higher the managerial incentive compensation intensity for accounting performance, the greater the role and utility of conservatism in manager compensation contracts. This study is based on the fact that it presents empirical evidence on the usefulness of accounting conservatism in managerial compensation contracts theoretically presented by Watts (2003) and the additional basis that conservatism can be used as a useful tool for investment decision.

Reproducibility of Regional Pulse Wave Velocity in Healthy Subjects

  • Im Jae-Joong;Lee, Nak-Bum;Rhee Moo-Yong;Na Sang-Hun;Kim, Young-Kwon;Lee, Myoung-Mook;Cockcroft John R.
    • International Journal of Vascular Biomedical Engineering
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    • v.4 no.2
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    • pp.19-24
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    • 2006
  • Background: Pulse wave velocity (PWV), which is inversely related to the distensibility of an arterial wall, offers a simple and potentially useful approach for an evaluation of cardiovascular diseases. In spite of the clinical importance and widespread use of PWV, there exist no standard either for pulse sensors or for system requirements for accurate pulse wave measurement. Objective of this study was to assess the reproducibility of PWV values using a newly developed PWV measurement system in healthy subjects prior to a large-scale clinical study. Methods: System used for the study was the PP-1000 (Hanbyul Meditech Co., Korea), which provides regional PWV values based on the measurements of electrocardiography (ECG), phonocardiography (PCG), and pulse waves from four different sites of arteries (carotid, femoral, radial, and dorsalis pedis) simultaneously. Seventeen healthy male subjects with a mean age of 33 years (ranges 22 to 52 years) without any cardiovascular disease were participated for the experiment. Two observers (observer A and B) performed two consecutive measurements from the same subject in a random order. For an evaluation of system reproducibility, two analyses (within-observer and between-observer) were performed, and expressed in terms of mean difference ${\pm}2SD$, as described by Bland and Altman plots. Results: Mean and SD of PWVs for aorta, arm, and leg were $7.07{\pm}1.48m/sec,\;8.43{\pm}1.14m/sec,\;and\;8.09{\pm}0.98m/sec$ measured from observer A and $6.76{\pm}1.00m/sec,\;7.97{\pm}0.80m/sec,\;and\;\7.97{\pm}0.72m/sec$ from observer B, respectively. Between-observer differences ($mean{\pm}2SD$) for aorta, arm, and leg were $0.14{\pm\}0.62m/sec,\;0.18{\pm\}0.84m/sec,\;and\;0.07{\pm}0.86m/sec$, and the correlation coefficients were high especially 0.93 for aortic PWV. Within-observer differences ($mean{\pm}2SD$) for aorta, arm, and leg were $0.01{\pm}0.26m/sec,\;0.02{\pm}0.26m/sec,\;and\;0.08{\pm}0.32m/sec$ from observer A and $0.01{\pm}0.24m/sec,\;0.04{\pm}0.28m/sec,\;and\;0.01{\pm}0.20m/sec$ from observer B, respectively. All the measurements showed significantly high correlation coefficients ranges from 0.94 to 0.99. Conclusion: PWV measurement system used for the study offers comfortable and simple operation and provides accurate analysis results with high reproducibility. Since the reproducibility of the measurement is critical for the diagnosis in clinical use, it is necessary to provide an accurate algorithm for the detection of additional features such as flow wave, reflection wave, and dicrotic notch from a pulse waveform. This study will be extended for the comparison of PWV values from patients with various vascular risks for clinical application. Data acquired from the study could be used for the determination of the appropriate sample size for further studies relating various types of arteriosclerosis-related vascular disease.

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Study on the Consequence Effect Analysis & Process Hazard Review at Gas Release from Hydrogen Fluoride Storage Tank (최근 불산 저장탱크에서의 가스 누출시 공정위험 및 결과영향 분석)

  • Ko, JaeSun
    • Journal of the Society of Disaster Information
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    • v.9 no.4
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    • pp.449-461
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    • 2013
  • As the hydrofluoric acid leak in Gumi-si, Gyeongsangbuk-do or hydrochloric acid leak in Ulsan, Gyeongsangnam-do demonstrated, chemical related accidents are mostly caused by large amounts of volatile toxic substances leaking due to the damages of storage tank or pipe lines of transporter. Safety assessment is the most important concern because such toxic material accidents cause human and material damages to the environment and atmosphere of the surrounding area. Therefore, in this study, a hydrofluoric acid leaked from a storage tank was selected as the study example to simulate the leaked substance diffusing into the atmosphere and result analysis was performed through the numerical Analysis and diffusion simulation of ALOHA(Areal Location of Hazardous Atmospheres). the results of a qualitative evaluation of HAZOP (Hazard Operability)was looked at to find that the flange leak, operation delay due to leakage of the valve and the hose, and toxic gas leak were danger factors. Possibility of fire from temperature, pressure and corrosion, nitrogen supply overpressure and toxic leak from internal corrosion of tank or pipe joints were also found to be high. ALOHA resulting effects were a little different depending on the input data of Dense Gas Model, however, the wind direction and speed, rather than atmospheric stability, played bigger role. Higher wind speed affected the diffusion of contaminant. In term of the diffusion concentration, both liquid and gas leaks resulted in almost the same $LC_{50}$ and ALOHA AEGL-3(Acute Exposure Guidline Level) values. Each scenarios showed almost identical results in ALOHA model. Therefore, a buffer distance of toxic gas can be determined by comparing the numerical analysis and the diffusion concentration to the IDLH(Immediately Dangerous to Life and Health). Such study will help perform the risk assessment of toxic leak more efficiently and be utilized in establishing community emergency response system properly.

Development of Cyber R&D Platform on Total System Performance Assessment for a Potential HLW Repository ; Application for Development of Scenario through QA Procedures (고준위 방사성폐기물 처분 종합 성능 평가 (TSPA)를 위한 Cyber R&D Platform 개발 ; 시나리오 도출 과정에서의 품질보증 적용 사례)

  • Seo Eun-Jin;Hwang Yong-soo;Kang Chul-Hyung
    • Proceedings of the Korean Radioactive Waste Society Conference
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    • 2005.06a
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    • pp.311-318
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    • 2005
  • Transparency on the Total System Performance Assessment (TSPA) is the key issue to enhance the public acceptance for a permanent high level radioactive repository. To approve it, all performances on TSPA through Quality Assurance is necessary. The integrated Cyber R&D Platform is developed by KAERI using the T2R3 principles applicable for five major steps in R&D's. The proposed system is implemented in the web-based system so that all participants in TSPA are able to access the system. It is composed of FEAS (FEp to Assessment through Scenario development) showing systematic approach from the FEPs to Assessment methods flow chart, PAID (Performance Assessment Input Databases) showing PA(Performance Assessment) input data set in web based system and QA system receding those data. All information is integrated into Cyber R&D Platform so that every data in the system can be checked whenever necessary. For more user-friendly system, system upgrade included input data & documentation package is under development. Throughout the next phase R&D, Cyber R&D Platform will be connected with the assessment tool for TSPA so that it will be expected to search the whole information in one unified system.

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Development of Intelligent ATP System Using Genetic Algorithm (유전 알고리듬을 적용한 지능형 ATP 시스템 개발)

  • Kim, Tai-Young
    • Journal of Intelligence and Information Systems
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    • v.16 no.4
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    • pp.131-145
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    • 2010
  • The framework for making a coordinated decision for large-scale facilities has become an important issue in supply chain(SC) management research. The competitive business environment requires companies to continuously search for the ways to achieve high efficiency and lower operational costs. In the areas of production/distribution planning, many researchers and practitioners have developedand evaluated the deterministic models to coordinate important and interrelated logistic decisions such as capacity management, inventory allocation, and vehicle routing. They initially have investigated the various process of SC separately and later become more interested in such problems encompassing the whole SC system. The accurate quotation of ATP(Available-To-Promise) plays a very important role in enhancing customer satisfaction and fill rate maximization. The complexity for intelligent manufacturing system, which includes all the linkages among procurement, production, and distribution, makes the accurate quotation of ATP be a quite difficult job. In addition to, many researchers assumed ATP model with integer time. However, in industry practices, integer times are very rare and the model developed using integer times is therefore approximating the real system. Various alternative models for an ATP system with time lags have been developed and evaluated. In most cases, these models have assumed that the time lags are integer multiples of a unit time grid. However, integer time lags are very rare in practices, and therefore models developed using integer time lags only approximate real systems. The differences occurring by this approximation frequently result in significant accuracy degradations. To introduce the ATP model with time lags, we first introduce the dynamic production function. Hackman and Leachman's dynamic production function in initiated research directly related to the topic of this paper. They propose a modeling framework for a system with non-integer time lags and show how to apply the framework to a variety of systems including continues time series, manufacturing resource planning and critical path method. Their formulation requires no additional variables or constraints and is capable of representing real world systems more accurately. Previously, to cope with non-integer time lags, they usually model a concerned system either by rounding lags to the nearest integers or by subdividing the time grid to make the lags become integer multiples of the grid. But each approach has a critical weakness: the first approach underestimates, potentially leading to infeasibilities or overestimates lead times, potentially resulting in excessive work-inprocesses. The second approach drastically inflates the problem size. We consider an optimized ATP system with non-integer time lag in supply chain management. We focus on a worldwide headquarter, distribution centers, and manufacturing facilities are globally networked. We develop a mixed integer programming(MIP) model for ATP process, which has the definition of required data flow. The illustrative ATP module shows the proposed system is largely affected inSCM. The system we are concerned is composed of a multiple production facility with multiple products, multiple distribution centers and multiple customers. For the system, we consider an ATP scheduling and capacity allocationproblem. In this study, we proposed the model for the ATP system in SCM using the dynamic production function considering the non-integer time lags. The model is developed under the framework suitable for the non-integer lags and, therefore, is more accurate than the models we usually encounter. We developed intelligent ATP System for this model using genetic algorithm. We focus on a capacitated production planning and capacity allocation problem, develop a mixed integer programming model, and propose an efficient heuristic procedure using an evolutionary system to solve it efficiently. This method makes it possible for the population to reach the approximate solution easily. Moreover, we designed and utilized a representation scheme that allows the proposed models to represent real variables. The proposed regeneration procedures, which evaluate each infeasible chromosome, makes the solutions converge to the optimum quickly.

An Oceanic Current Map of the East Sea for Science Textbooks Based on Scientific Knowledge Acquired from Oceanic Measurements (해양관측을 통해 획득된 과학적 지식에 기반한 과학교과서 동해 해류도)

  • Park, Kyung-Ae;Park, Ji-Eun;Choi, Byoung-Ju;Byun, Do-Seong;Lee, Eun-Il
    • The Sea:JOURNAL OF THE KOREAN SOCIETY OF OCEANOGRAPHY
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    • v.18 no.4
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    • pp.234-265
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    • 2013
  • Oceanic current maps in the secondary school science and earth science textbooks have played an important role in piquing students's inquisitiveness and interests in the ocean. Such maps can provide students with important opportunities to learn about oceanic currents relevant to abrupt climate change and global energy balance issues. Nevertheless, serious and diverse errors in these secondary school oceanic current maps have been discovered upon comparison with up-to-date scientific knowledge concerning oceanic currents. This study presents the fundamental methods and strategies for constructing such maps error-free, through the unification of the diverse current maps currently in the textbooks. In order to do so, we analyzed the maps found in 27 different textbooks and compared them with other up-to-date maps found in scientific journals, and developed a mapping technique for extracting digitalized quantitative information on warm and cold currents in the East Sea. We devised analysis items for the current visualization in relation to the branching features of the Tsushima Warm Current (TWC) in the Korea Strait. These analysis items include: its nearshore and offshore branches, the northern limit and distance from the coast of the East Korea Warm Current, outflow features of the TWC near the Tsugaru and Soya Straits and their returning currents, and flow patterns of the Liman Cold Current and the North Korea Cold Current. The first draft of the current map was constructed based upon the scientific knowledge and input of oceanographers based on oceanic in-situ measurements, and was corrected with the help of a questionnaire survey to the members of an oceanographic society. In addition, diverse comments have been collected from a special session of the 2013 spring meeting of the Korean Oceanographic Society to assist in the construction of an accurate current map of the East Sea which has been corrected repeatedly through in-depth discussions with oceanographers. Finally, we have obtained constructive comments and evaluations of the interim version of the current map from several well-known ocean current experts and incorporated their input to complete the map's final version. To avoid errors in the production of oceanic current maps in future textbooks, we provide the geolocation information (latitude and longitude) of the currents by digitalizing the map. This study is expected to be the first step towards the completion of an oceanographic current map suitable for secondary school textbooks, and to encourage oceanographers to take more interest in oceanic education.

International and domestic research trends in longitudinal connectivity evaluations of aquatic ecosystems, and the applicability analysis of fish-based models (수생태계 종적 연결성 평가를 위한 국내외 연구 현황 및 어류기반 종적 연속성 평가모델 적용성 분석)

  • Kim, Ji Yoon;Kim, Jai-Gu;Bae, Dae-Yeul;Kim, Hye-Jin;Kim, Jeong-Eun;Lee, Ho-Seong;Lim, Jun-Young;An, Kwang-Guk
    • Korean Journal of Environmental Biology
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    • v.38 no.4
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    • pp.634-649
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    • 2020
  • Recently, stream longitudinal connectivity has been a topic of investigation due to the frequent disconnections and the impact of aquatic ecosystems caused by the construction of small and medium-sized weirs and various artificial structures (fishways) directly influencing the stream ecosystem health. In this study, the international and domestic research trends of the longitudinal connectivity in aquatic ecosystems were evaluated and the applicability of fish-based longitudinal connectivity models used in developed countries was analyzed. For these purposes, we analyzed the current status of research on longitudinal connectivity and structural problems, fish monitoring methodology, monitoring approaches, longitudinal disconnectivity of fish movement, and biodiversity. In addition, we analyzed the current status and some technical limitations of physical habitat suitability evaluation, ecology-based water flow, eco-hydrological modeling for fish habitat connectivity, and the s/w program development for agent-based model. Numerous references, data, and various reports were examined to identify worldwide longitudinal stream connectivity evaluation models in European and non-European countries. The international approaches to longitudinal connectivity evaluations were categorized into five phases including 1) an approach integrating fish community and artificial structure surveys (two types input variables), 2) field monitoring approaches, 3) a stream geomorphological approach, 4) an artificial structure-based DB analytical approach, and 5) other approaches. the overall evaluation of survey methodologies and applicability for longitudinal stream connectivity suggested that the ICE model (Information sur la Continuite Ecologique) and the ICF model (Index de Connectivitat Fluvial), widely used in European countries, were appropriate for the application of longitudinal connectivity evaluations in Korean streams.

A Proposal of Direction of Wind Ventilation Forest through Urban Condition Analysis - A Case Study of Pyeongtaek-si - (도시 여건 분석을 통한 바람길숲 조성방향 제시 - 평택시를 사례로 -)

  • SON, Jeong-Min;EUM, Jeong-Hee;SUNG, Uk-Je;BAEK, Jun-Beom;KIM, Ju-Eun;OH, Jeong-Hak
    • Journal of the Korean Association of Geographic Information Studies
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    • v.23 no.4
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    • pp.101-119
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    • 2020
  • Recently, as a plan to improve the particulate matter and thermal environment in the city, urban forests acting as wind ventilation corridor(wind ventilation forest) are promoted nationwide. This study analyzed the conditions for the creation of wind ventilation forest(vulnerable areas of the particulate matter and thermal environment, distribution of wind ventilation forest, characteristics of ventilation corridor) of in Pyeongtae-si, one of the target cities of wind ventilation forest project. Based on the results, the direction of developing on the wind ventilation forest in Pyeongtaek-si was suggested. As a result of deriving areas vulnerable to particulate matter and thermal environment, it was most vulnerable in urban areas in the eastern area of Pyeongtaek-si. Especially, emissions were high from industrial complexes and roads such as the Pyeongtaek-si thermal power plant, ports, and the national road no. 1. The wind ventilation forest in Pyeongtaek-si was distributed with small-scale windgenerating forests, wind-spreading forests, and wind-connection forests fragmented and disconnected. The characteristic of the overall wind ventilation corridor in Pyeongtaek-si is that the cold air generated from Mt.Mubong, etc., strongly flowed into Pyeongtaek-si and flowed in the northwest direction. Therefore, it is necessary to preserve and expand the wind-generating forests in Pyeongtaek-si in the long term, and it was important to create wind-spreading forests and wind-connection forests so that cold air could flow into the vulnerable area. In addition, in industrial complexes and roads where particulate matter is generated, planting techniques should be applied to prevent the spread of particulate matte to surrounding areas by creating wind-spreading forests considering the particulate matter blocking. This study can be used not only as the basis data for wind ventilation forest project in Pyeongtaek-si, but also as the basis data for urban forest creation and management.

Knowledge graph-based knowledge map for efficient expression and inference of associated knowledge (연관지식의 효율적인 표현 및 추론이 가능한 지식그래프 기반 지식지도)

  • Yoo, Keedong
    • Journal of Intelligence and Information Systems
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    • v.27 no.4
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    • pp.49-71
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    • 2021
  • Users who intend to utilize knowledge to actively solve given problems proceed their jobs with cross- and sequential exploration of associated knowledge related each other in terms of certain criteria, such as content relevance. A knowledge map is the diagram or taxonomy overviewing status of currently managed knowledge in a knowledge-base, and supports users' knowledge exploration based on certain relationships between knowledge. A knowledge map, therefore, must be expressed in a networked form by linking related knowledge based on certain types of relationships, and should be implemented by deploying proper technologies or tools specialized in defining and inferring them. To meet this end, this study suggests a methodology for developing the knowledge graph-based knowledge map using the Graph DB known to exhibit proper functionality in expressing and inferring relationships between entities and their relationships stored in a knowledge-base. Procedures of the proposed methodology are modeling graph data, creating nodes, properties, relationships, and composing knowledge networks by combining identified links between knowledge. Among various Graph DBs, the Neo4j is used in this study for its high credibility and applicability through wide and various application cases. To examine the validity of the proposed methodology, a knowledge graph-based knowledge map is implemented deploying the Graph DB, and a performance comparison test is performed, by applying previous research's data to check whether this study's knowledge map can yield the same level of performance as the previous one did. Previous research's case is concerned with building a process-based knowledge map using the ontology technology, which identifies links between related knowledge based on the sequences of tasks producing or being activated by knowledge. In other words, since a task not only is activated by knowledge as an input but also produces knowledge as an output, input and output knowledge are linked as a flow by the task. Also since a business process is composed of affiliated tasks to fulfill the purpose of the process, the knowledge networks within a business process can be concluded by the sequences of the tasks composing the process. Therefore, using the Neo4j, considered process, task, and knowledge as well as the relationships among them are defined as nodes and relationships so that knowledge links can be identified based on the sequences of tasks. The resultant knowledge network by aggregating identified knowledge links is the knowledge map equipping functionality as a knowledge graph, and therefore its performance needs to be tested whether it meets the level of previous research's validation results. The performance test examines two aspects, the correctness of knowledge links and the possibility of inferring new types of knowledge: the former is examined using 7 questions, and the latter is checked by extracting two new-typed knowledge. As a result, the knowledge map constructed through the proposed methodology has showed the same level of performance as the previous one, and processed knowledge definition as well as knowledge relationship inference in a more efficient manner. Furthermore, comparing to the previous research's ontology-based approach, this study's Graph DB-based approach has also showed more beneficial functionality in intensively managing only the knowledge of interest, dynamically defining knowledge and relationships by reflecting various meanings from situations to purposes, agilely inferring knowledge and relationships through Cypher-based query, and easily creating a new relationship by aggregating existing ones, etc. This study's artifacts can be applied to implement the user-friendly function of knowledge exploration reflecting user's cognitive process toward associated knowledge, and can further underpin the development of an intelligent knowledge-base expanding autonomously through the discovery of new knowledge and their relationships by inference. This study, moreover than these, has an instant effect on implementing the networked knowledge map essential to satisfying contemporary users eagerly excavating the way to find proper knowledge to use.