• Journal of Information Technology Applications and Management
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• v.13 no.1
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• pp.149-166
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• 2006

During the past several years, a number of attempts have been made to develop computer applications for the farm business. However, none of them truned out properly applicable to small farms occupying more than 90% of the total agri-business in number as they failed to take it into consideration that small farm, typically a private busines is quite different by nature from the large-scaled farm corporate. Small-sized farming is usually done on the houshold basis, and thus there is no distinction between the household and the business economy. In addition, small farm managers are mostly lacking knowledge or skills of both computers and accounting. This study, therefore, aims at the design and implementation of the financial management and accountign information system for small farms, with an attempt to relax constraints and resolve pitfalls revealed in previously developed applications. The following principles were introduced for the study : 1) The user-system interfaces have to be managed in the natural language as much as possible, so that the users can operate the system without any professional terms. 2) Household accounting has to be seperarte by some means from the business accounting, so that small farm businesses can manage their finance and accounting as necessary. 3) The system has to be designed so as not only for the users to manage transactional data but to analyse historical data in multiple dimensions for their decision-makings. The results from this study would perhaps help not only for the farmers but for the educators, policy makers, and counselors for the farming.

• Computers and Concrete
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• v.4 no.2
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• pp.157-166
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• 2007

The paper considers a theoretical model to study sulfate ion diffusion in saturated porous media - cement based mineral composites, accounting for simultaneous effects, such as filling micro-capillaries (pores) with ions and chemical products and liquid push out of them. Pore volume change and its effect on the distribution of ion concentration within the specimen are investigated. Relations for the distribution of the capillary relative radius and volume within the composite under consideration are found. The numerical algorithm used is further completed to consider capillary size change and the effects accompanying sulfate ion diffusion. Ion distribution within the cross section and volume of specimens fabricated from mineral composites is numerically studied, accounting for the change of material capillary size and volume. Characteristic cases of 2D and 3D diffusion are analyzed. The results found can be used to both assess the sulfate corrosion in saturated systems and predict changes occurring in the pore structure of the composite as a result of sulfate ion diffusion.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.21 no.47
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• pp.277-288
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• 1998

In this paper, checking out a various problems in the accounting and the allocation of the common cost in the management of apartment in order to find out the right way of the management, I have tried to build a standard management system for the apartment and study the effect expected by the computerizing. To develop the software to computerize the management of the apartment, which is the main task of this paper, I have checked out a various problems and then computerized a standard system to better the unreliable management and somewhat doubtful accounting process and correct the inaccuracy in the allocation of the common cost.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.6 no.8
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• pp.81-91
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• 1983

In this study the methods of the overhead standard setting and the overhead variance analysis, which raise problems especially in business practice in case that small businesses introduce the standard cost accounting system, were examined by hypothetical examples. As the result of this study small businesses are advised to take the following in setting the overhead cost. (1) To divide the mixed cost into variable overhead and fixed overhead, it is desirable to take Beast square method. (2) In setting the overhead standard, it is desirable to fake the flexible budget system and to make a budget by the inspection method, after dividing the overhead into variable overhead and fixed overhead. (3) After dividing the overhead variance into variable overhead variance and fixed overhead variance, it is desirable to analyze them as follows. (A) Variable overhead variance is analyzed into spending variance and efficiency variance. (B) Fixed overhead valiance is analyzed into budget variance and denominator variance.

• Journal of Convergence Society for SMB
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• v.4 no.4
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• pp.7-12
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• 2014

This study empirically investigated cultural differences in the amount of information provided by managerial accounting information systems as well as the differences in organizational performance according to variations in the amount of information. Through cluster analysis, I classified sample firms into five organizational cultural types: Semi-innovative, innovative, bureaucratic, semi-bureaucratic and supportive. The results showed that in the semi-innovative firms, a greater amount of the traditional and advanced types of information is produced, while in bureaucratic firms, traditional information is much more provided than in the innovative, semi-bureaucratic and supportive firms. These results confirmed cultural differences in the amount of information produced. According to the results of this study, it was found that in organizational performance, the rankings of semi-innovative firms, which have the highest scores in the amount of information, are also the highest, and the performance scores in innovative firms are generally next to those of semi-innovative firms. Hence it is concluded that there are cultural differences in the amount of information provided and theses differences affect organizational performance

• Journal of Korean Society of Industrial and Systems Engineering
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• v.18 no.33
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• pp.173-183
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• 1995

The Objective of the study was to determine the usefulness of human resource accounting(HRA) information in assisting financial analysis in their investment decisions. The objective achieved by an investigation through which the reporting of HRA, combined with demographic factors that are independent or interactive, affects the decisions of financial analysts regarding the estimation of the market price of a hypothetical company's common stocks. Two kinds of research were conducted to increase the reliability of the study at the same time. Two or three sets of financial statement were prepared. Each consists of balance sheet and income statement. The actual financial statement was modified to exclude personal bias and opinion.

• Journal of the Korean Society of Systems Engineering
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• v.7 no.1
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• pp.53-56
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• 2011

Configuration management plays a key role in systems engineering process for any project from earlier stage of development. It consists of five major activities, ie., configuration management planing, configuration identification, configuration control, configuration status accounting and configuration verification and audit, and is essential to control system design, development and operation throughout entire life cycle of the system development. And it is directly associated with other part of systems engineering management process, ie., technical data management which provides traceability of important decisions and changes during development. In this paper, we describe how to apply CASE(Computer-aided Systems Engineering) tool-Cradle for the configuration management to achieve effectiveness of Technical Management process.

• The Journal of Information Systems
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• v.1
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• pp.95-109
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• 1992

A number of success story about various application areas including manufacturing, accounting, finance, education, and engineering are reported. MIS professionals predicted that expert systems would improve the productivity enormously. However, the expert system revolution has not happened yet. Although not reported in the open society widely, there are failure stories of expert systems. Most of problems concerning expert system failure stem from the non-technical issues such as cognitive and psychological problems rather than the technical issues. We hypothesize that human factor principle enables designers to handle most of these non-technical problems elegantly and to improve the performance and acceptance of the expert systems. Major reasons for expert system failure and needs of human factors are discussed. Human factor guidelines to expert system make the prospects of the expert systems with human factors clear and understandable.

• The Journal of the Korea Contents Association
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• v.5 no.5
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• pp.266-272
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• 2005

This study is to empirically analyze the effects on job performance of Accounting Information Systems, Analysis methods were used to Cronbach's Alpha analysis, Factor analysis, analysis of variance(ANOVA) and regression in odor by the contingency grouping method. The results of this study are as follows : First, The regression analysis had effects on AIS utility and job performance. Second, The Analysis of variance(ANOVA) had non-effects on systems operating degree and systems satisfaction. Third, The input variables of information accuracy and systems satisfaction had additional effect about IT capability.

• Management & Information Systems Review
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• v.31 no.3
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• pp.161-184
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• 2012

This paper is intended to compare the stock market performances of the reorganized firms of South Korea with those of the United States and to analyze the relationship between the performances and the accounting informations of those firms. This paper derives two major implications. First, the stock performances of the reorganized firms of the two countries show very different time profiles. As time goes by after completion of reorganization, the reorganized firms of the US shows significant improvements in stock performances, whereas those of South Korea deteriorates, which means that the institution of reorganization of South Korea has serious problems in sustainablity. Second, in the long-run, any accounting variable cannot affect significantly the stock performances in both countries. Inspite that this paper is limited to the comparison of only two countries, still it can be concluded that the institution of reorganization of South Korea has serious problems in sustainability, and accounting improvements of the reorganized firms cannot provide full credibility in the stock market.