• Title/Summary/Keyword: assets control

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Development Strategy of Production Management Systems in Korean firms (한국제조업(韓國製造業)의 생산관리(生産管理) 체제(體制)의 발전전략(發展戰略))

  • An, Mun-Yeong;Lee, Geun-Hui
    • Journal of Korean Society for Quality Management
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    • v.19 no.1
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    • pp.170-187
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    • 1991
  • Investments in factory automation do not guarantee productivity enhancement. Much unknown losses may exist in all aspects of production resources such as in material, manpower, machine, etc. Total productivity in korean firms has decreased in recent years. Labor and capital productivity index fall to 0.82 point and 0.73 point, respectively. Investment in FA has Increased rapidly. Tangible fixed assets per capita increased 64% during the past Three years. But, this high-technology oriented systems such as NC, robotics, CAD/CAM, FMS, etc. are often out of keeping with the old production process control, and thus do not result in satisfactory performance. This review paper concerned with these problems and suggests some future directions for production control and development strategy of korean firm's.

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A Study on the Efficiency of the Mergers & Acquisition -focus on the Cost analysis- (합병기업의 효율성에 관한 연구 -합병기업의 비용항목 분석-)

  • Chung Bhum-Suk
    • Management & Information Systems Review
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    • v.6
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    • pp.117-135
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    • 2001
  • This study investigates whether the post-merger bad performance of merging firms was caused by the increase of cost and which cost is responsible for that, if it were. To do this, it is investigated whether there is any difference in terms of cost between pre-merger versus post-merger firms. Also the comparison of cost is used between merging firms and non-merging control groups. The finding is that the merging firms have a bigger cost than the non-merging control group and the post-merger firms have a bigger cost than the pre-merger firms. Especially labor cost to revenue and depreciation cost to revenue are statistically very different among them. Thus it is suggested that there are inefficiency of manpower and assets.

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Real-time Processing for Target of Opportunity Positioning of Counter-fire with Scan-line Algorithm (스캔라인 알고리즘을 이용한 대화력전 임기표적의 실시간 영역 결정)

  • Jeon, Gi-Yoon
    • Journal of the Korea Institute of Military Science and Technology
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    • v.10 no.2
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    • pp.148-151
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    • 2007
  • The CF(Counter-fire) is neutralizing enemy's all command control systems and fire support elements. It will weaken a battle continuous ability and an intension to fight. At the beginning of the CF is obtaining locations of targets using various detection assets. CF command center processes acquired target information and send it to attacking equipments. The targets are classified into two classes, preplanned target and target of opportunity The target of opportunity is potential threaten, so it needs to take a immediate and exact process for determining location of target of opportunity. This paper proposes the real-time processing algorithm for offensive weapons to strike target of opportunity, and presents the result of its performance.

The Study On Economic Effect for the Construction Project -Emphasized on Flood Control Project- (건설사업의 경제성 조사연구 -치수사업 중심으로-)

  • 김용석
    • Magazine of the Korean Society of Agricultural Engineers
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    • v.14 no.3
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    • pp.2749-2760
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    • 1972
  • The aim of this study is to decide the effective scale of investment and regional of flood control project in chronical inundation area of Moo-Han River vicinity by selecting objective regions of Seong-Jang, Yae-San, Oh-Ka and Shin-Ahm areas. In order to accomplish, the writer conducted research on the extent of damages, assets and hydrographic patterns of flood in the areas as described in foregoing chapters, and further analized the research in the method of survey and investment efficiency evaluation for flood control directed by the Ministry of Construction. According to the above analysis, the writer concluded as follows: The investment efficiency is different depend upon regional character. However, it is found that economic efficiency is high throughout in probility year 70. Therefore, the writer consider the scale of economic investment should be same as that of probability year 70 amounted \610,904,000 and regional priority are as following table. Considering the time length, objective areas of study and difficulties encounted during research,, this study is belioved to be insufficient. Accordingly, it is hoped that this study is continued to complete problems undone and is contributive to rationalize the flood control project in this areas.

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A study for Internal Accounting Control Based on Computerized Accounting Information System (전산화된 회계정보시스템의 내부회계통제의 운영방안에 관한 연구)

  • 손명철
    • Journal of the Korea Computer Industry Society
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    • v.2 no.10
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    • pp.1355-1364
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    • 2001
  • Internal control comprises the plan of Organization and all of the coordinate methods and measure adopted within a business to safeguard its assets. check the accuracy and reliability of its accounting data, promote operation efficiency, and encourage adherence to prescribed managerial policies. Internal accounting control is classified into General Control and Application Control. Essential elements of internal accounting control as follows : 1. General Control $\circled1$ Organization and operation controls. $\circled2$ System development and Documentation controls. $\circled3$ Hardware controls. $\circled4$ Software and hardware Accessibility controls. $\circled5$ General systems security and protection 2. Application control $\circled1$Input control. $\circled2$ Processing control. $\circled3$ Output control. Internal accounting control can establish a total management information system by connecting with mana-gement control of a company, and enable decision makers to establish decision support system(DSS), is so vital today.

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Vulnerability and Security Management System from the Perspective of the Cloud Service Users (클라우드 서비스 사용자 관점에서의 취약점과 보안관리체계)

  • Choi, Young-Jin;Ra, Jong-Hei;Ky, Hong Pil;Lee, Sang-Hak
    • Journal of Information Technology and Architecture
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    • v.9 no.4
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    • pp.401-411
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    • 2012
  • There has been increased interest for cloud computing services that can promote cost savings while increasing investment in information resources. Cloud computing, however, has a disadvantage physically located in the external information resources to take advantage of the economic benefits, the advantages and increase the vulnerability of information protection and control of information assets. In this study, due to the unique properties of the new services, including vulnerability, the vulnerability of cloud computing derive the vulnerability of cloud computing and control items were derived through the mapping between vulnerability and control items, that are not being managed to identify vulnerabilities Cloud computing risk factors are presented.

Network Defense Mechanism Based on Isolated Networks (격리 네트워크를 활용한 네트워크 방어 기법)

  • Jung, Yongbum;Park, Minho
    • The Journal of Korean Institute of Communications and Information Sciences
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    • v.41 no.9
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    • pp.1103-1107
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    • 2016
  • Network assets have been protected from malware infection by checking the integrity of mobile devices through network access control systems, vaccines, or mobile device management. However, most of existing systems apply a uniform security policy to all users, and allow even infected mobile devices to log into the network inside for completion of the integrity checking, which makes it possible that the infected devices behave maliciously inside the network. Therefore, this paper proposes a network defense mechanism based on isolated networks. In the proposed mechanism, every mobile device go through the integrity check system implemented in an isolated network, and can get the network access only if it has been validated successfully.

Cyber attack taxonomy for digital environment in nuclear power plants

  • Kim, Seungmin;Heo, Gyunyoung;Zio, Enrico;Shin, Jinsoo;Song, Jae-gu
    • Nuclear Engineering and Technology
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    • v.52 no.5
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    • pp.995-1001
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    • 2020
  • With the development of digital instrumentation and control (I&C) devices, cyber security at nuclear power plants (NPPs) has become a hot issue. The Stuxnet, which destroyed Iran's uranium enrichment facility in 2010, suggests that NPPs could even lead to an accident involving the release of radioactive materials cyber-attacks. However, cyber security research on industrial control systems (ICSs) and supervisory control and data acquisition (SCADA) systems is relatively inadequate compared to information technology (IT) and further it is difficult to study cyber-attack taxonomy for NPPs considering the characteristics of ICSs. The advanced research of cyber-attack taxonomy does not reflect the architectural and inherent characteristics of NPPs and lacks a systematic countermeasure strategy. Therefore, it is necessary to more systematically check the consistency of operators and regulators related to cyber security, as in regulatory guide 5.71 (RG.5.71) and regulatory standard 015 (RS.015). For this reason, this paper attempts to suggest a template for cyber-attack taxonomy based on the characteristics of NPPs and exemplifies a specific cyber-attack case in the template. In addition, this paper proposes a systematic countermeasure strategy by matching the countermeasure with critical digital assets (CDAs). The cyber-attack cases investigated using the proposed cyber-attack taxonomy can be used as data for evaluation and validation of cyber security conformance for digital devices to be applied, and as effective prevention and mitigation for cyber-attacks of NPPs.

Prioritize Security Strategy based on Enterprise Type Classification Using Pair Comparison (쌍대비교를 활용한 기업 유형 분류에 따른 보안 전략 우선순위 결정)

  • Kim, Hee-Ohl;Baek, Dong-Hyun
    • Journal of Korean Society of Industrial and Systems Engineering
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    • v.39 no.4
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    • pp.97-105
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    • 2016
  • As information system is getting higher and amount of information assets is increasing, skills of threatening subjects are more advanced, so that it threatens precious information assets of ours. The purpose of this study is to present a strategic direction for the types of companies seeking access to information security. The framework classifies companies into eight types so company can receive help in making decisions for the development of information security strategy depending on the type of company it belongs to. Paired comparison method survey conducted by a group of information security experts to determine the priority and the relative importance of information security management elements. The factors used in the security response strategy are the combination of the information security international certification standard ISO 27001, domestic information protection management system certification K-ISMS, and personal information security management system certification PIMS. Paired comparison method was then used to determine strategy alternative priorities for each type. Paired comparisons were conducted to select the most applicable factors among the 12 strategic factors. Paired comparison method questionnaire was conducted through e-mail and direct questionnaire survey of 18 experts who were engaged in security related tasks such as security control, architect, security consulting. This study is based on the idea that it is important not to use a consistent approach for effective implementation of information security but to change security strategy alternatives according to the type of company. The results of this study are expected to help the decision makers to produce results that will serve as the basis for companies seeking access to information security first or companies seeking to establish new information security strategies.

Issues Surrounding Capital Gain Tax and Reasonable Development Plan (양도소득세를 둘러싼 몇 가지 문제와 발전방안)

  • Kim, Dong-Bok
    • The Journal of the Korea Contents Association
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    • v.7 no.8
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    • pp.199-206
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    • 2007
  • Capital gain comes from the transfer gain which is occurring by transferring assets except inventory assets. Our government recently has made capital gain tax on real estates and imposed as classified income tax by including it into aggregate income so that provide function of tax and curb property speculation. However the present income tax law imposes capital gain tax on capital profit including real estate and securities, while this law and the special tax treatment control law implement non-taxation and tax exemption too widely. That is to say, the system of capital gain tax can hinder the fair tax because it has various exemption terms including the non-taxation principle on a house for a family and the special tax treatment law. And also it has a problem in the sense of equity because it imposes tax by progressive tax rate on the subjects of capital gain tax considering them as the profit of that year, which were transferred, so there is difference between the income which has been made for a long time and the income made for a short time even in the same capital gain. Therefore this study identifies some issues surrounding the present capital gain tax system and focuses on presenting reasonable development plan.