• The Journal of Asian Finance, Economics and Business
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• 제7권8호
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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.

• 한국항공운항학회지
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• 제31권2호
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• pp.81-88
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• 2023

SHM (Structural Health Monitoring) technique for monitoring aircraft structural health and damage, EHM (Engine Health Monitoring) for monitoring aircraft engine performance, and APM (Application Performance Management) is used for each function. APMS (Airplane Performance Monitoring System) is a program that comprehensively applies these techniques to identify the difference between the performance manual provided by the manufacturer and the actual fuel mileage of the aircraft and reflect it in the flight plan. The main purpose of using APMS is to understand the performance of each aircraft, to plan and execute flights in an optimal way, and consequently to reduce fuel consumption. First, it is to check the fuel efficiency trend of each aircraft, check the correlation between the maintenance work performed and the fuel mileage, find the cause of the fuel mileage increase/decrease, and take appropriate measures in response. Second, it is to find the cause of fuel mileage degradation in detail by checking the trends by engine performance and fuselage drag effect. Third, the APMS is to be used in making maintenance work decisions. Through APMS, aircraft with below average fuel mileage are identified, the cause of fuel mileage degradation is identified, and appropriate corrective actions are determined. Fourth, APMS data is used to analyze the economic analysis of equipment installation investment. The cost can be easily calculated as the equipment installation cost, but the benefit is fuel efficiency improvement, and the only way to check this is the manufacturer's theory. Therefore, verifying the effect after installation and verifying the economic analysis is to secure the appropriateness of the investment. Through this, proper investment in fuel efficiency improvement equipment will be made, and fuel efficiency will be improved.

• 대한조선학회논문집
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• 제54권6호
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• pp.453-460
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• 2017

In order to investigate propulsion efficiency and cavitation characteristics for expanded area ratio variation of the 8800TEU class container propeller, a series of performance tests were conducted at Large Cavitation Tunnel (LCT) and Towing Tank (TT) in KRISO. The cavitation test of the existing propellers (KP1029 & KP1030) was conducted using FRP model ship in LCT. On the basis of LCT test results, it was required to design propeller with better propulsion efficiency and cavitation performance. Two propellers (KP1171 & KP1172) with decreased expanded area ratio were designed on the basis of KP1029 propeller. The new design propellers showed higher efficiency than KP1029 and reasonable cavitation performance. In the future, they will be applied as the standard propeller for the propeller design of the large container ship. Through the performance test and prediction results for the new design propellers, it is thought that high-load propeller with better propulsion efficiency and cavitation performance will be developed constantly.

• 설비공학논문집
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• 제24권1호
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• pp.51-60
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• 2012

Optimization procedures of performance analysis for ORC(Organic Rankine Cycle) system are established to the characteristics of low temperature heat sources such as open-type and closed-type. Effective heat recovery and heat extraction related to maximum power of the cycle as well as heat quality and thermal efficiency must be considered in the case of the open-type low temperature heat source. On the other hand, in the case of the closed-type low temperature heat source, only thermal efficiency is important due to constant heat input. In this study, thermal efficiency and exergy efficiency representing a level of close to Carnot cycle are studied, as useful index for the optimization of the ORC system. To validate the results of cycle analysis, those are compared with appropriate experimental data of ORC system as a thermal efficiency point of view.

• 보건행정학회지
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• 제9권4호
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• pp.87-119
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• 1999

The main purpose of this research is to measure and analyze how productive the health centers are and how much inputs(or outputs) in the inefficient health centers should be decreased(or increased) for efficiency. The evaluation of the performance of health centers gives a strong incentive to improve resource allocation in regional health planning. It has been, however, implemented very rarely until now. In this regard, this paper measures the performance of the health centers with a single indicator for multiple-outputs in terms of productivity(technical efficiency), based on Data Envelopment method. The 20 Kyungnam health centers which provide clinic services and specific primary health care services were analyzed. The results show that 50.0% of 20 health centers were productive with respective to overall technical efficiency, 65.0% were productive for pure technical efficiency, and 50.0% for scale efficiency. The inefficient group includes Geoje, Mahsan, Miryang, Sahchun, Tongyoung, Gosung, Nahmhae, Euryang, Hahmahn, Hahbchun health centers. The worst case was identified as Tongyoung health center which represented a 47.5% efficiency, compared with productive health centers. The empirical results for input-output analysis indicates that the low-productive health centers have excessive manpower in administration department, producing low outputs in clinical services and vaccination program. These findings imply that a systemic evaluation of the performance of the Korean health centers and the subsequent structural reform are strongly required.

• 한국건축시공학회:학술대회논문집
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• 한국건축시공학회 2023년도 봄 학술논문 발표대회
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• pp.389-390
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• 2023

To improve the cost performance of construction sites, various systems and standards are constantly being developed and implemented. Although legal requirements for these system and standard improvements have been increasing, the cost efficiency performance of construction sites remains stagnant. We have digitized documents generated through construction supervision work at 39 building construction sites and proposed a model that can support decision-making in cost efficiency evaluation. This model selects key keywords that are considered to be highly related to cost efficiency by identifying the patterns and relationships of keywords through associated rule analysis and social network analysis using keywords derived from documents. In addition, it is expected to be used as a decision-making aid to determine the cost efficiency of a specific building construction site by establishing a logistic regression model using core keywords. As a systematic database of construction supervision documents and an integrated system of massive data generated by digital technology are established in the future, the accuracy and reliability of the cost efficiency evaluation model are expected to be reinforced.

• 한국지열·수열에너지학회논문집
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• 제17권3호
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• pp.13-20
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• 2021

The capacity optimization of the heat exchanger of the TEM dehumidifier was performed through numerical analysis. If the ratio of the size of heat exchangers on the cold and hot surfaces of the TEM is not appropriate, the larger the size of the heat exchanger results the lower performance and efficiency. Optimizing the ratio of heat exchangers on the cold surface of TEM can improve the performance and the efficiency compared to when the ratio is 50%. The optimal proportion of cold surface heat exchangers is inversely proportional to the sum of the size of the heat exchangers on the cold and hot surfaces. When the optimum ratio of cold surface heat exchanger was applied, the larger the sum of size of the two heat exchangers results the greater the improvement of the performance and efficiency, compared to when the ratio of cold surface heat exchangers is 50%.

• Journal of Mechanical Science and Technology
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• 제20권9호
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• pp.1502-1513
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• 2006

This study analyzes the design and part load performance of a power generation system combining a micro gas turbine (MGT) and an organic Rankine cycle (ORC). Design performances of cycles adopting several different organic fluids are analyzed and compared with performance of the steam based cycle. All of the organic fluids recover greater MGT exhaust heat than the steam cycle (much lower stack temperature), but their bottoming cycle efficiencies are lower. R123 provides higher combined cycle efficiency than steam does. The efficiencies of the combined cycle with organic fluids are maximized when the turbine exhaust heat of the MGT is fully recovered at the MGT recuperator, whereas the efficiency of the combined cycle with steam shows an almost reverse trend. Since organic fluids have much higher density than steam, they allow more compact systems. The efficiency of the combined cycle, based on a MGT with 30 percent efficiency, can reach almost 40 percent. hlso, the part load operation of the combined system is analyzed. Two representative power control methods are considered and their performances are compared. The variable speed control of the MGT exhibits far better combined cycle part load efficiency than the fuel only control despite slightly lower bottoming cycle performance.

• Journal of Electrical Engineering and Technology
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• 제4권4호
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• pp.515-520
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• 2009

According to the operating characteristics of pump applications, they should exhibit high efficiency and energy saving capabilities throughout the whole operating process. A novel efficiency optimization control strategy is presented here to meet the high efficiency demand of a variable speed Permanent Magnet Synchronous Motor (PMSM). The core of this strategy is the excellent integration of mended maximum torque to the current control algorithm, based on the losses model during the dynamic and the grade search method with changed step by fuzzy logic during the steady. The performance experiments for the control system of a variable speed high efficiency PMSM have been completed. The test results verified that the system can reliably operate with a different control strategy during dynamic and steady operation, and the system exhibits better performance when using the efficiency-optimization control.

• Journal of Biosystems Engineering
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• 제21권3호
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• pp.357-371
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• 1996

An assessment of the field performance of machines for varied farming conditions may be essential to the development of mechanization program and rational machinery management. The field performance of machines is largely affected by the field capacity of machinery selected, physical size and shape of field plots and their scatterness, farming functions and conditions, and labor requirement and constraints. The study was to develop the mathematical model for the field performance of machines and time requirement of the rice farming systems, considering those factors which affect the field performance of machines. The mathematical models developed were simulated to determine field efficiency and capacity of the different sizes of major machinery for a various size of paddy field plot and for prevailing conditions of farming operations. The effects of the sises of machinery and the plot geometry on the efficiency and field capacity were compared for major rice farming functions.