• Title/Summary/Keyword: accounting systems

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조직시민행동이 정보시스템 사용성과에 미치는 영향: 흡수능력의 매개역할을 중심으로

  • Gil, Jin-Ho;Gwak, Gi-Yeong
    • 한국경영정보학회:학술대회논문집
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    • 2008.06a
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    • pp.525-540
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    • 2008
  • With the competitive pressure and the development of information and communication technology, many organizations have introduced various kinds of enterprise-wide systems like enterprise resource planning (ERP) systems as strategic tools for the purpose of improving organizational performance. Despite their promised strategic benefits, however, their implementation has suffered from a high failure rate and difficulty in realizing the anticipated benefits. Previous studies have indicated that one of the most critical failure reasons is the lack of knowledge sharing and utilization across organizations. As a consequence, many information systems (IS) researchers have paid attention to examining the effect of absorptive capacity closely associated with knowledge sharing and transferring on IS usage performance. ERP systems implementation involves changes not only in systems but also in processes and other social dimensions, which can be related to organizational citizenship behavior (OCB) requiring appropriate communications and interactions among organizational members. A lack of communications and interactions due to a lack of OCB might lead to weak absorptive capacity and thus negatively influence knowledge sharing across organizations, because OCB facilitates a successful collaboration among functional units and positively impacts individual's attitude toward radical organizational change. With this motivation, this study has two research objectives. First, it introduces and tests a theoretical model accounting for the relationships among performance of ERP system usage, absorptive capacity, and OCB. Second, it examines a mediating role of absorptive capacity between OCB and performance of EPR system usage. Theoretical and practical implications of the study ware discussed, along with its limitations.

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Robust H_$\infty$ controller based on convex parametrization with application to nonlinear boiler system (볼록 계수화법에 의해 설계된 견실한 H_$\infty$제어기의 비선형 보일러 시스템에 대한 적용)

  • 황준하;최광진;권오규
    • 제어로봇시스템학회:학술대회논문집
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    • 1997.10a
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    • pp.1456-1459
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    • 1997
  • In this paper, a control system using robust H.inf. controller based on convex parametrization is presented for nonlinear system with uncertainty. accounting for the time delay, noise and linearization error by frequency analysis, the suboptmal controller is designed to meet robust stability and performance for uncertainty. The desinged control system is applied to a nonlimear boiler moderl to test its performances.

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Analysis of Structural Reliability under Model and Statistical Uncertainties: a Bayesian Approach

  • Kiureghian, Armen-Der
    • Computational Structural Engineering : An International Journal
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    • v.1 no.2
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    • pp.81-87
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    • 2001
  • A framework for reliability analysis of structural components and systems under conditions of statistical and model uncertainty is presented. The Bayesian parameter estimation method is used to derive the posterior distribution of model parameters reflecting epistemic uncertainties. Point, predictive and bound estimates of reliability accounting for parameter uncertainties are derived. The bounds estimates explicitly reflect the effect of epistemic uncertainties on the reliability measure. These developments are enhance-ments of second-moment uncertainty analysis methods developed by A. H-S. Ang and others three decades ago.

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A design of discrete-time integral controllers under skewed sampling

  • Ishihara, Tadashi;Guo, Hai-Jiao;Taketa-Hiroshi
    • 제어로봇시스템학회:학술대회논문집
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    • 1993.10b
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    • pp.428-433
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    • 1993
  • First, we propose a transparent and efficient design of discrete-time integral controllers accounting sampling skew. Based on the proposed controller, we derive a state-space representation of doubly coprime factorization including integral action. The representation is then used to obtain a convenient state-space parametrization of discrete-time two-degree-of-freedom integral controllers acconting sampling skew.

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The Tendency and Implementation of Six Sigma (식스 시그마 동향과 수행에 관한 연구)

  • 이도경
    • Journal of Korean Society of Industrial and Systems Engineering
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    • v.25 no.1
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    • pp.29-34
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    • 2002
  • Six Sigma is one of the most active subjects in quality management. This studs deals with some existing weaknesses that may wise in implementing Six Sigma in real world situations. The main weaknesses discussed here include the lack of understanding of cultural aspects on the nations and industries, the poor linkage between quality, finance and accounting from the bottom line point of view, and the difficult development process of metrics for all improvement results to validate the effect of Six Sigma. Finally, the key success characteristics for a good Six Sigma project are presented.

Cost estimation of defense acquisition programs using parametric cost models (파라메트릭 기법에 의한 국방획득사업의 비용추정)

  • Gwon, Yong-Su;Jo, Sang-Yeol
    • 시스템엔지니어링워크숍
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    • s.1
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    • pp.54-59
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    • 2003
  • A parametric cost estimation has a somewhat problem in the application of Korean defence acquisition program environment. In this paper, it is presented the solution suitable in the environment. The analysis is performed to the PRICE model and Korean defense industry cost accounting. Then, the scheme to solve such problems is presented is terms of data management and appropriate for usage.

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Industrial application of gross error estimation and data reconciliation to byproduction gases in iron and steel making plants

  • Yi, Heui-Seok;Hakchul Shin;Kim, Jeong-Hwan;Chonghun Han
    • 제어로봇시스템학회:학술대회논문집
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    • 2002.10a
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    • pp.69.2-69
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    • 2002
  • Process measurements contain random and gross errors and the size estimation of gross errors is required for production accounting. Mixed integer programming technique had been applied to identify and estimate the gross errors simultaneously. However, the compensate model based on mixed integer programming used all measured variables or spanning tree as gross error candidates. This makes gross error estimation problem combinatorial or computationally expensive. Mixed integer programming with test statistics is proposed for computationally inexpensive gross error identification /estimation. The gross error candidates are identified by measurement test and the set of gross error candidates are...

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Configuration Management Processes and Its Information Systems Development Environments (형상관리 절차 및 정보시스템 개발환경)

  • 김선호;김태환;김철환;정석찬
    • The Journal of Society for e-Business Studies
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    • v.2 no.2
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    • pp.1-30
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    • 1997
  • In this research, the concept of CM (configuration management) is introduced for proper applications to the life-cycle product data management. In addition, the activities for CM - CM management and planning, configuration identification, configuration control, configuration status accounting, and configuration verification and audit - are described in detail. For the management of distributed configuration data among governments, prime contractors, and subcontractors, development environments and functions for the configuration management information system (CMIS) are proposed.

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A Study on the Reconstruction Accounting the Company - A Reduction on Capital Stock Approach - (회사재건회계에 대한 고찰 - 감자회계를 중심으로 -)

  • 배청홍
    • Journal of Korean Society of Industrial and Systems Engineering
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    • v.7 no.10
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    • pp.53-64
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    • 1984
  • A corporation that consisently suffers net loss accumulates negative retained earnings, or a deficit. These corporation were finally bankruptcy. The bankruptcy of corporation was not a desirable in the view of investors, creditors and other user. Therefore, the reconstruction of the deficit corporation was desirous. The reconstruction method of the deficit corporation was variety. This paper focus on the reduction on capital stock in order to reconstruct the deficit corporation.

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A Comparative Study on the Information Systems Audit and the Accounting Audit (정보시스템감리와 회계감사의 적정성 비교)

  • KWON, Ho Yeol
    • Annual Conference of KIPS
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    • 2012.04a
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    • pp.1262-1263
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    • 2012
  • 정보시스템감리와 회계감사에서 감리 및 감사의 적정성은 핵심적인 문제 가운데 하나이다. 본 논문에서는 정보시스템감리와 회계감사의 목적과 특징, 수행 절차를 살펴보고, 감리 및 감사의 적정성에 대한 판단기준을 비교하였다.