• Title/Summary/Keyword: accounting systems

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A Comparative Study on the Management in KDC, DDC, and NDC. (KDC, DDC, NDC의 비교 분석적 연구 -경영학 영역을 중심으로-)

  • Kim Myung-Ok
    • Journal of the Korean Society for Library and Information Science
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    • v.14
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    • pp.19-65
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    • 1987
  • Library classification schedule IS based on the classification theory, principle and the system of the classification of science. It should be consisted of the basic principle of library classification which should use the library materials effectively. Continuous study and research on the each subject field of the discipline are essential for keeping up with the transformation of each learning field and the change of modern society. In this paper, I studied comparatively the sections and subsections of the management in KDC, DDC and NDC and reviewed the academic systems of each subject area in the management. I tried to compare the relationship beween the structure of library classifications and academic systems for the more specialized subsections of the management. KDC is influenced by the principle and structure of DDC, but I found that KDC is more similar to NDC than DDC in the sections and subsections of the management. Being un sufficient of subsections of KDC and NDC, they are not enough for the expansion and specialization of the subsections in the management. DDC is necessary to re-schedule for the proper expansion of 650 and 658 with reflection of the importance of that sections and academic systems. In this study, I adoped 9 sections of management, (1) Management policy (2) Administrative organization (3) Personnel (4) Office management and business information management (5) Marketing (6) Financial management (7) Production management (8) Accounting (9) International management. It would be necessary for us to study continuously about the specilized subsubsections of the management for the more professional classification.

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Probability-based prediction of residual displacement for SDOF using nonlinear static analysis

  • Feng, Zhibin;Gong, Jinxin
    • Earthquakes and Structures
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    • v.22 no.6
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    • pp.571-584
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    • 2022
  • The residual displacement ratio (RDRs) response spectra have been generally used as an important means to evaluate the post-earthquake repairability, and the ratios of residual to maximum inelastic displacement are considered to be more appropriate for development of the spectra. This methodology, however, assumes that the expected residual displacement can be computed as the product of the RDRs and maximum inelastic displacement, without considering the correlation between these two variables, which inevitably introduces potential systematic error. For providing an adequately accurate estimate of residual displacement, while accounting for the collapse resistance performance prior to the repairability evaluation, a probability-based procedure to estimate the residual displacement demands using the nonlinear static analysis (NSA) is developed for single-degree-of-freedom (SDOF) systems. To this end, the energy-based equivalent damping ratio used for NSA is revised to obtain the maximum displacement coincident with the nonlinear time history analysis (NTHA) results in the mean sense. Then, the possible systematic error resulted from RDRs spectra methodology is examined based on the NTHA results of SDOF systems. Finally, the statistical relation between the residual displacement and the NSA-based maximum displacement is established. The results indicate that the energy-based equivalent damping ratio will underestimate the damping for short period ranges, and overestimate the damping for longer period ranges. The RDRs spectra methodology generally leads to the results being non-conservative, depending on post-yield stiffness. The proposed approach emphasizes that the repairability evaluation should be based on the premise of no collapse, which matches with the current performance-based seismic assessment procedure.

Modeling Of Management Decisions Of Organization Of Production Systems

  • Arutiunian, Yevhen;Mikhailutsa, Olena;Pozhuyev, Andriy;Аzhazha, Maryna;Arutiunian, Iryna;Zrybnieva, Iryna;Slyva, Yuliia
    • International Journal of Computer Science & Network Security
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    • v.21 no.7
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    • pp.87-92
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    • 2021
  • Analysis of current state of construction industry functioning in Ukraine allows us to identify a number of problems having negative impact on sustainable development of construction industry, especially in terms of its organization. Therefore, it is absolutely essential to study existing methods of organization system supplying construction sites with necessary material resources. Companies can develop their own logistics departments, which independently solve logistics issues related to transportation organization and management, accounting and inventory management, acquisition and warehousing, intercommunication (ability to obtain both final and intermediate information during transporting materials). Using a complex of methods is substantiated: the hierarchy analysis method (Saati's method), the network method, the defect elimination algorithm DEA, the transportation problem that finds optimal problem solutions for construction sector with the purpose of rational supplying uninterrupted construction with building resources in the designed model "provider-transportation-costs".

Simulation of Urban Environments for Disaster Risk Management: Comprehensive Review of Techniques and Future Directions

  • Kieun LEE;Taeyong KIM;Sungkon MOON
    • International conference on construction engineering and project management
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    • 2024.07a
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    • pp.783-790
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    • 2024
  • As cities continue to evolve and expand, the importance of accurately modeling and simulating urban environments to predict and assess various risk scenarios has become increasingly recognized. Since city simulation can capture the intricate dynamics of urban life, the versatility of city simulation has been demonstrated in numerous case studies across diverse applications. Owing to this capacity, city simulation plays a critical role in the disaster risk management field, especially in accounting for the uncertainties in natural/man-made disasters. For example, in the event of an earthquake, having detailed information about an urban area is instrumental for evaluating stakeholder decisions and their impact on urban recovery strategies. Although numerous research efforts have been made to introduce city simulation techniques in disaster risk reduction, there is no clear guideline or comprehensive summary of their characteristics and features. Therefore, this study aims to provide a high-level overview of the latest research and advancements in urban simulation under different hazards. The study begins by examining the simulation techniques used in urban simulation, with a focus on their applicability in disaster scenarios. Subsequently, by analyzing various case studies, this research categorizes them based on their unique characteristics and key findings. The knowledge gained from this literature review will serve as a foundation for subsequent research on simulating the impacts of urban areas under various hazards.

Characterization of odor-associated fungal community in automobile HVAC systems using a high-throughput DNA sequencing method (고속 염기서열 분석법을 이용한 자동차 공조 시스템(HAVC systems)의 악취 연관 곰팡이 군집 특성)

  • Lee, Yun-Yeong;Choi, Hyungjoo;Yun, Jeonghee;Ryu, Hee Wook;Cho, Jong Rae;Seong, Kwangmo;Cho, Kyung-Suk
    • Journal of odor and indoor environment
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    • v.16 no.1
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    • pp.54-63
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    • 2017
  • The Automobile HVAC system is a habitat for odor-associated fungal communities. We investigated the odor-associated fungal community in an automobile HVAC system using a high-throughput DNA sequencing method. The fungal community structure was evaluated via metagenome analysis. At the phylum level, Ascomycota and Basidiomycota were detected, accounting for 43.41% and 56.49% of the fungal community in the HVAC system, respectively. Columnosphaeria (8.31%), Didymella (5.60%), Davidiella (5.50%), Microxyphium (4.24%), unclassified Pleosporales (2.90%), and Cladosporium (2.79%) were abundant at phylum of Ascomycota and Christiansenia (36.72%), Rhodotorula (10.48%), and Sporidiobolus (2.34%) were abundant at phylum of Basidiomycota. A total of 22 genera of fungi were isolated and identified from the evaporators of the HVAC systems which support fungal growth and biofilm formation. Among them, Cladosporium, Penicillium, Aspergillus, and Alternaria are the most representative odor-associated fungi in HVAC systems. They were reported to form biofilm on the surface of HVAC systems with other bacteria by hypha. In addition, they produce various mVOCs such as 3-methyl-1-butanol, acetic acid, butanoic acid, and methyl isobutyl ketone. Our findings may be useful for extending the understanding of odor-associated fungal communities in automobile HVAC systems.

Nonlinear Finite Element Method for Local Buckling in Plastic Greenhouse

  • Yerim Jo;Sangik Lee;Jonghyuk Lee;Byung-hun Seo;Dongsu Kim;Yejin Seo;Dongwoo Kim;Won Choi
    • International conference on construction engineering and project management
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    • 2024.07a
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    • pp.1317-1317
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    • 2024
  • As climate change escalates extreme weather events, the structural durability of plastic greenhouses, constituting 90% of Korea's facility agriculture, emerges as a critical issue. These greenhouses are pivotal for year-round crop cultivation and high-quality agricultural production. In 2021, collapses caused around US$2 million in damages, mainly due to heavy snowfall and strong winds, accounting for 97% of incidents. The Korean Ministry of Agriculture responded by disseminating disaster-resistant standardized designs, yet more robust standards are needed. Current designs rely on elastic analysis, but plastic greenhouses display nonlinear behavior due to factors like residual stress and local buckling. Our study employs a refined plastic hinge method and finite element analysis to analyze structures, considering progressive yielding. We conducted loading tests using scale down models of plastic greenhouses in accordance with similitude laws. Based on these tests, the deformation of models under different load conditions was measured and compared with the deformation of greenhouse using our nonlinear structural analysis. This study will contribute to the development of reliable design criteria for plastic greenhouses in response to climate extremes such as heavy snowfall and typhoons. In addition, by identifying the deformation characteristics of plastic greenhouses due to loads, it can contribute to establishing usability standards for greenhouses, and reinforcement measures for vulnerable areas which are easily deformed under load can be considered.

Legal Study on the Provision of Financial Services Professionals and the Policy Implication for Korea -Based on the UK Financial Services and Markets Act Systems- (전문직종사자의 금융서비스 제공에 관한 법적 고찰과 국내 시사점 -영국 금융서비스 및 시장법 체계를 바탕으로-)

  • Park, Tae-Jun;Park, Chang-Wook
    • Management & Information Systems Review
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    • v.35 no.3
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    • pp.81-93
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    • 2016
  • UK "FSMA" provides a safe harbour for members of professions, which are lawyers, accountants, and actuaries in their provision of certain financial services, despite the general prohibition, the professions carry on exempt regulated activities. In particular, DPBs(designated professional bodies), which professional bodies are designated by the Treasury, must have rules and have to supervise and regulate their members those activities by rules. Also, the FSA must keep itself informed about the role of DPBs, and may make directions concerning the safe harbour in relation to particular classes of persons of different descriptions of regulated activities. On the other hand, Korea "FSCMA" explicitly except provision of financial services by professions to investment adviser without regard to mainstream financial services activities or incidental activities. Under "FSMA", if the professions conduct provision of financial services as mainstream activities, they must be authorized person and even if their activities is incidental, they have to comply with exemption sections. Therefore, there is a need of prepare the legal safeguards about provision of financial services by professions for the investor protection.

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A Study on the Integrated Performance Measurement Framework for R&D Organization (연구개발 조직의 통합적 성과평가 체계에 관한 연구)

  • Lee Yeong-Cha;Jeong Min-Yong;Jeong Seon-Ho
    • Proceedings of the Society of Korea Industrial and System Engineering Conference
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    • 2002.05a
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    • pp.113-118
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    • 2002
  • Research and Development(R&D) was once considered to be a unique, creative and unstructured process that was difficult, if not impossible, to manage and control. R&D decisions impact the entire enterprise. Therefore, decisions must not be based solely on R&D's perception of what is important or worthwhile. R&D contributions are difficult to measure separately from other functional organizations such as manufacturing and marketing. While some firms are attempting to overcome perceived limitations in traditional accounting-based performance measures using ROI, EVA, others are embracing the use of non-financial measures for decision making and performance evaluation. In particular, many firms are implementing 'Balanced Scorecard(BSC)' systems that supplement traditional accounting measures with non-financial measures focused on at least three other perspectives-customers, internal business processes, and learning and growth. AHP is a popular multi-attribute decision making model that allows for the development of importance rankings. The AHP has been applied in a wide variety of practical settings to model complex decision problems. The former, determine Perspectives and the Key Performance indicator(KPI) through the former research, the latter compose the questionnaire for determine the weight of perspectives and KPIs. And then, make a survey with researchers about 4 perspectives and 18 KPIs. The results will be simulate with Expert Choice 2000 for determine the weights. This results helps establish the firm's business strategy and technology strategy The firm should establish the business strategy to consider market position, business growth potential, and technological capabilities.

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An Appropriated Share between Revenue Expenditure and Capital Expenditure in Capital Stock Estimation for Infrastructure (SOC 자본스톡 추계에 있어서 수익적 지출과 자본적 지출의 적합 분배)

  • Cho, J.H.;Lee, S.J.;Oh, H.S.;Kwon, J.H.;Jung, N.Y.;Kim, M.S.
    • Journal of Korean Society of Industrial and Systems Engineering
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    • v.41 no.2
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    • pp.153-158
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    • 2018
  • At the Bank of Korea, capital stock statistics were created by the PIM (perpetual inventory method) with fixed capital formation data. Asset classifications also included 2 categories in residential buildings, 4 non-residential buildings, 14 constructions, 9 transportation equipment, 28 machinery, and 2 intangible fixed assets. It is the Korean government accounting system which is developed much with the field of the national accounts including the valuation, but until 2008 it was consistent with single-entry bookkeeping. Many countries, including Korea, were single-entry bookkeeping, not double-entry bookkeeping which can be aggregated by government accounting standard account. There was no distinction in journaling between revenue and capital expenditure when it was consistent with single-entry bookkeeping. For example, we would like to appropriately divide the past budget accounts and the settlement accounts data that have been spent on dredging into capital expenditure and revenue expenditure. It, then, tries to add the capital expenditure calculated to FCF (fixed capital formation), because revenue expenditure is cost for maintenance etc. This could be a new direction, especially, in the estimation of capital stock by the perpetual inventory method for infrastructure (SOC, social overhead capital). It should also be noted that there are differences not only between capital and income expenditure but also by other factors. How long will this difference be covered by the difference between the 'new series' and 'old series' methodologies? In addition, there is no large difference between two series by the major asset classification level. If this is treated as a round-off error, this is a problem.

Development of An Integrated Information System for Dairy Cattle Breeding Management (젖소 사양관리의 통합전산화 시스템 개발)

  • Kim, Dong-Won;Heo, Eun-Young;Cho, Min-Ho;Jin, Feng-He
    • IE interfaces
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    • v.17 no.4
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    • pp.397-406
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    • 2004
  • It is widely known that labor costs are continuously and rapidly growing in terms of the raw cost of products in Korea. The increased labor costs are degrading the competitiveness of dairy industry sector as in the other major industrial fields. Furthermore, the number of dairy farms is constantly decreasing while that of dairy cattle is increasing. Thus, mechanized and/or automated stockbreeding management systems are crucially required to support professional stockbreeding management, as well as to enhance the productivity of the sector. Hence this paper develops an IIS (Integrated Information System) for dairy cattle stockbreeding management. IIS is composed of five application modules and associated utility programs. The five modules are individual stock management, milking management, feeding management, propagation management, and disease management. The utility programs are involved in stock farm accounting, and handy unloading of individual stock data into a personal data acquisition device. Compared with existing foreign products, the developed system takes advantages of various stock body measurement data such as body weight, body temperature, milk conductivity, milking amount, and the number of walking steps. All the measured data are transmitted into a programmable logic controller that monitors and controls measurement devices. The transmitted data are finally aggregated into an integrated database located in the main personal computer. The integrated data are analyzed and reformed in the five modules of IIS, then, used for providing farmers with various farm states and information through application module scenes. Hence, IIS keeps the each module work in a systematic and compatible manner, while supervising the whole stockbreeding management system.