• The Journal of Asian Finance, Economics and Business
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• v.7 no.8
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• pp.309-321
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• 2020

This study aims to examine the effects of strategic management accounting on firm performance of finance businesses in Thailand. Strategic management accounting comprises of environmental scanning, competitor orientation and forward-looking information. In this study, 175 finance businesses in Thailand are the samples of the study. A mail survey procedure was used for data collection. The hierarchical multiple regression analysis is employed to test the research relationships. Firstly, environmental scanning positively affects operational excellence, organizational effectiveness and firm performance. Secondly, competitor orientation is positively related to managerial efficiency and organizational effectiveness. Thirdly, forward-looking information has a positive influence on operational excellence, managerial efficiency, organizational effectiveness, and firm performance. In addition, operational excellence, managerial efficiency and organizational effectiveness have positive impact on firm performance. Finally, to verify the mediating effects, operational excellence, managerial efficiency and organizational effectiveness are the mediators of the research relationships. This study confirms that all dimensions of strategic management accounting play a significant role in determining business outcome as being congruent with the theory of resource-based views of the firms. Executives of firms need to provide valuable resources and capabilities to support the strategic management accounting implementation in order to achieve good business outcome in highly competitive environments.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.47 no.3
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• pp.75-85
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• 2024

Airpower is a crucial force for suppressing military threats and achieving victory in wars. This study evaluates newly introduced fighter forces, considering factors such as fighter performance and power index, operational environment, capacity of each airbase, survivability, and force sustainment capability to determine the optimal deployment plan that maximizes operational effectiveness and efficiency. Research methods include optimization techniques such as MIP(mixed integer programming), allocation problems, and experimental design. This optimal allocation mathematical model is constructed based on various constraints such as survivability, mission criticality, and aircraft's performance data. The scope of the study focuses the fighter force and their operational radius is limited to major Air Force and joint operations, such as air interdiction, defensive counter-air operations, close air support, maritime operations and so on. This study aims to maximize the operational efficiency and effectiveness of fighter aircraft operations. The results of proposed model through experiments showed that it was for superior to the existing deployment plan in terms of operation and sustainment aspects when considering both wartime and peacetime.

• KSCE Journal of Civil and Environmental Engineering Research
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• v.26 no.5D
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• pp.717-722
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• 2006

In this study the measures and methodology to evaluate the operational efficiency of ITS systems were developed. And they were applied for the ITS systems deployed in the ITS Model Cities in order to figure out their applicability for the operational efficiency evaluation of similar ITS systems which would be deployed in the future.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.21 no.48
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• pp.241-251
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• 1998

The purpose of this study is to evaluate the relative importance of seven JIT operational techniques in Domestic industries. These techniques are used to improve manufacturing effectiveness and efficiency such as : Setup time reduction, Kanban, Multi-functional worker, U type layout, Andon(line stop), Atonomation, and Smoothing production. The new analytic hierarchy process(AHP) model is used in order to evaluate the relative importance of the seven JIT operational techniques which are used to increase the manufacturing effectiveness and efficiency. To aggregate the multi-divisions priorities, in this paper, we suggest a way which decision maker can exclude outlier matrix from group by using the concept of the compatibility in AHP.

• International Journal of Highway Engineering
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• v.19 no.1
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• pp.81-90
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• 2017

PURPOSES : The goal of this study is to analyze the operational efficiencies of special roundabouts using simulated programs. METHODS : This study primarily focuses on comparing the delays and traffic flow disturbances occurring at special roundabouts. In this study, the operational efficiencies of 450 scenarios (5 roundabout types ${\times}$ traffic volumes ${\times}$ directional ratios ${\times}$ measures) are analyzed according to the corresponding delays and traffic flow disturbances using VISSIM and SSAM. RESULTS : The main results are as follows: 1) the Hamburger roundabouts are determined to yield the least common-type delays, 2) the amount of delays at Turbo and Flower roundabouts with respect to relatively increased right-turn-type delays, in addition to the amount of delays at the Left-turn slip-lane roundabout with respect to relatively increased left-turn-type delays, are found to be reduced as compared to the common-type delays. Lastly, common- and increased right-turn-type traffic flow disturbances at the Turbo roundabout and increased left-turn-type traffic flow disturbances at the Left-turn slip-lane roundabout are determined to be the most infrequent. CONCLUSIONS : This study comparatively analyzes five roundabout types: standard, Flower, Turbo, Hamburger, and Left-turn slip-lane. The effectiveness of roundabouts can increase according to given traffic volume, directional ratio, and measure of effectiveness.

• Proceedings of the KSR Conference
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• 2010.06a
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• pp.2297-2302
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• 2010

The status and effectiveness of Bi-modal Tram is analyzed through the comparison of the transport effectiveness and operation cost between the public transportation systems (bus, light rail transit) considering the vehicle and operation characteristic of new transit system Bi-modal Tram. The standard operation schedule is established in consideration of the vehicle specification and operation characteristic of main public transportation modes, and then the annual average operation cost is estimated depending on the volume, speed, analysis length for respective public transportation mode. Through analyzing the operation cost and distribution characteristic of public transportation modes depending on the transport volume and travel speed, the operational efficiency suitable for the city is derived. It is concluded that the operational efficiency of Bi-modal Tram is superior to that of the bus and light rail transit on the aspect of travel volume and operation speed.

• Journal of Korea Multimedia Society
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• v.11 no.6
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• pp.891-902
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• 2008

The software once developed enters in to the $2^{nd}$ phase of its useful operational life, where it performs its functions for which it has been developed. This is an important phase of software life, wherein the developers and users have to assess the performance of the software to prolong its operational life with efficiency, effectiveness and economy. Performance of the software is based on the measurement of the quality characteristics to ascertain that it is meeting or exceeding the needs of customers in terms of its functionality, usability, efficiency, reliability, availability, maintainability, portability etc. These software quality attributes defined under ISO 9126 provide an overall good framework for assessing the performance of the software. This paper describes a Software Performance Assessment (SPA) model using the Goal-Question-Metric (GQM) paradigm which has been applied to the operational software in real context with successful results.

• Korean System Dynamics Review
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• v.12 no.1
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• pp.89-114
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• 2011

With steady increase in the demand for door-to-door delivery services, courier service providers are facing a constant pressure to reduce delivery price in order to secure quantity order and to improve the efficiency and reliability for customer service. The objective of this research is to explain the structure of the door-to-door delivery including door-to-door delivery service demand, sorting capacity in the hub-terminal, and the system performance measures such as service reliability networks using causal loop diagram(CLD). Based on causal relation, this research describes a comprehensive approach to examine how capacity reliability contributes to the renewal of the firm's competences through its reciprocal relationship with travel time reliability and connectivity reliability. Also, this research suggests the policy alternatives to improve effectiveness and efficiency of door-to-door delivery network in response to increase customer satisfaction and profit maximization of the courier service providers: operational, tactical, and strategic levels.

• IE interfaces
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• v.12 no.2
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• pp.274-284
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• 1999

This study is aimed at examining the relationship among the advanced manufacturing technology(AMT) types adopted in Korea, necessary strategic management activities for the selected AMT types and the performance of the AMT introduced. In order to identify such relationship, multivariate analyses are used based on the survey data collected from industry types such as metal processing and assembly, automobile parts, automobile assembly. electric and electronic devices. The study results indicate the following: (1) companies using CIM or ERP tend to be more prepared in terms of human resources; (2) companies adopted CIM and MRPII tend to demonstrate higher performance in terms of both organizational effectiveness and operational efficiency; (3) companies which adopted JIT or ERP perform better in terms of operational efficiency.

• Journal of the Korean Society for Railway
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• v.10 no.3 s.40
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• pp.284-289
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• 2007

We analyze the real-field operational results of the RIMS. Four aspects are considered; 1) economical, 2) managerial, 3) safety and reliability and 4) RIMS user evaluation. In economical aspect we investigate the fields where some economical gains are anticipated. In managerial aspect the efficiency and effectiveness of management through RIMS are investigated. The improvement of safety and reliability are qualitatively discussed. And RIMS user evaluation is performed through survey. We also suggest several conditions for the successful settlement of RIMS and future study area for RIMS to be more reliable and perfect.