• Korean Business Review
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• v.3
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• pp.23-46
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• 1990

I. Introduction: In management control, business analysis has to do with a performance evaluation and is accounted much of manager's decision making, Business indicator accounting is the vehicle of decision making and also feedback can be accomplished by it. This study is to build up a logic about what capacity for use the business indicator accounting has in making decision. Therefore it is significant to make clear the adjustment of decision and to study the function of business indicator. II. Adjustment of Decision and Accounting Work: Adjustment of decision is connected with accounting now that business indicator accounting has a function of decision making. And it should be tied up with specialization as a structure of system, organization, communication and stage system. III. Adjustment of Decision and Managerial Accounting: Managerial account makes a great contributin to the management in which each adjustment of decision should be accomplished. Let me make mention of how the adjustment of decision is accomplished concretely, and what contribution che managerial accounting makes. In an adjustment of decision, centralization and decentrialization of enterprise are very import and I think the three problems, such as the extent of sphere (procurement, production and maketing), the face of affairs (planning, implementing and controlling), the final surge (decision making and action) can be accomplished by the business indicator accounting. IV. Structure of System and Disciplinary Approach for Decision: Decision can be classified into syncronized decision and continuous decision, and is closely connected with centralization and decentralization. In the course of systematizing, the sort of decision is classified into a man in charge of decision, and object of decision, conditions of decision, and an adjusting of decision. For it's object, it has an analogical thinking and an analytic subdivision about the target area. And it is premised on getting a scientific understanding. I think a disciplinary approach remains in solving these intricate problems. V. Conclusion: In this study I dealt with a specialization as a structure in management system and a theory that adjustment is a necessary process in decision making. For an adjustment of decision, exchanging informations and communication are necessary, and accounting is in charge of the process. And then the centralization and decentralization of decision should be connected in the way of adjustment of decision. In case of decentralization, the adjustment of decision is accomplished by the exchanging informations through feedback, and in case of centralization, by the all-round planning. And also I found that syncronized decision and decentralized decision are linked together. It is natural that the function of business indicator accounting is called for to render more services for it. Therefore, according to the extent of centralization and decentralization accounting to adjust the decision, can be various. Consequently, in relation to the structure of system. I think it is necessary to make a theoretical and empirical study of the business indicator accounting.

• Management Science and Financial Engineering
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• v.13 no.2
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• pp.1-27
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• 2007

This paper presents a fuzzy-goal programming(FGP) approach for Bi-Level Linear Multiple Objective Decision Making(BLL-MODM) problem in a large hierarchical decision making and planning organization. The proposed approach combines the attractive features of both fuzzy set theory and goal programming(GP) for MODM problem. The GP problem has been developed by fixing the weights and aspiration levels for generating pareto-optimal(satisfactory) solution at each level for BLL-MODM problem. The higher level decision maker(HLDM) provides the preferred values of decision vector under his control and bounds of his objective function to direct the lower level decision maker(LLDM) to search for his solution in the right direction. Illustrative numerical example is provided to demonstrate the proposed approach.

• Journal of the Korean Society of Industry Convergence
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• v.27 no.2_2
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• pp.377-388
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• 2024

The purpose of this study is to prepare basic data to help college students adapt to college life by grasping the effects of mentoring skills, self-concept, career decision-making self-efficacy, and major satisfaction on college life adaptation. To achieve the purpose of the study, data were collected from January 17 to January 27, 2024, targeting college students from one university in C city located in G-do. The survey was conducted online. As a result of the study, the mentoring function of the subjects averaged 4.11 points (out of 5 points), the self-concept was 4.29 points (out of 5 points), the career decision-making self-efficacy was 4.04 points (out of 5 points), the major satisfaction was 4.45 points (out of 5 points), and the college life adaptation was 3.91 points (out of 5 points). The factor that most influenced the subject's adaptation to college life was career decision-making self-efficacy, followed by self-concept, mentoring function, and major-art field. The explanatory power of the model was 70.2%. Specifically, the higher the career decision-making self-efficacy, the higher the self-concept, and the higher the mentoring function, the higher the adaptation to college life. Educational intervention programs (non-curricular programs) are needed to adapt to college life for college students, and subsequent studies need to examine the effects of the developed programs.

• Journal of Information Processing Systems
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• v.14 no.5
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• pp.1215-1224
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• 2018

Interval-valued neutrosophic hesitant fuzzy set (IVNHFS) is an extension of neutrosophic set (NS) and hesitant fuzzy set (HFS), each element of which has truth membership hesitant function, indeterminacy membership hesitant function and falsity membership hesitant function and the values of these functions lie in several possible closed intervals in the real unit interval [0,1]. In contrast with NS and HFS, IVNHFS can be more flexibly used to deal with uncertain, incomplete, indeterminate, inconsistent and hesitant information. In this study, I propose the novel correlation coefficient of IVNHFSs and my paper discusses its properties. Then, based on the novel correlation coefficient, I develop an approach to deal with multi-attribute decision-making problems within the framework of IVNHFS. In the end, a practical example is used to show that the approach is reasonable and effective in dealing with decision-making problems.

• The Transactions of the Korea Information Processing Society
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• v.6 no.11
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• pp.2863-2874
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• 1999

Apartment auction is a system that is used for the citizens to get a house. This paper deals with the implementation of a web-based intelligent decision support system using OLAP technique and data mining technique for auction decision support. The implemented decision support system is working on a real auction database and is mainly composed of OLAP Knowledge Extractor based on data warehouse and Auction Data Miner based on data mining methodology. OLAP Knowledge Extractor extracts required knowledge and visualizes it from auction database. The OLAP technique uses fact, dimension, and hierarchies to provide the result of data analysis by menas of roll-up, drill-down, slicing, dicing, and pivoting. Auction Data Miner predicts a successful bid price by means of applying classification to auction database. The Miner is based on the lazy model-based classification algorithm and applies the concepts such as decision fields, dynamic domain information, and field weighted function to this algorithm and applies the concepts such as decision fields, dynamic domain information, and field weighted function to this algorithm to reflect the characteristics of auction database.

• IE interfaces
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• v.16 no.4
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• pp.473-484
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• 2003

In this paper we deal with the logistics brokerage process in which a logistics agent intermediates between vehicle owners and shippers for matching empty vehicles and freights. Based on the Multi-Criteria Decision Making (MCDM) methodology, the proposed agent system matches the most preferred empty vehicle to the shipper and the most preferred freight to the vehicle owner. In the proposed agent system, an MCDM based sensitivity analysis is also used for supporting decision makers under negotiations. Among various MCDM methodologies, Analytic Hierarchy Process (AHP) is utilized in this paper. Although AHP is one of the most popular MCDM methodologies, AHP needs a number of pair-wise comparisons for assessing alternatives and hence may give excessive decision making burden to the decision makers. In this paper, in order to reduce the decision making burden, a preference function based estimation method is proposed. We can expect that the MCDM based logistics brokerage agent can be used as an efficient and effective tool for e-logistics marketplaces on the internet.

• Journal of KIISE:Software and Applications
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• v.30 no.7_8
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• pp.659-671
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• 2003

This paper proposes a method of disambiguating the senses of words using decision lists, which consists of rules with confidence values. The rule of decision list is composed of a boolean function(=precondition) and a class(=sense). Decision lists classify the instance using the rule with the highest confidence value that is matched with it. Previous work disambiguated the senses using single feature decision lists, whose boolean function was composed of only one feature. However, this approach can be affected more severely by data sparseness problem and preprocessing errors. Hence, we propose multiple feature decision lists that have the boolean function consisting of more than one feature in order to identify the senses of words. Experiments are performed with 1 sense tagged corpus in Korean and 5 sense tagged corpus in English. The experimental results show that multiple feature decision lists are more effective than single feature decision lists in disambiguating senses.

• Journal of the Korean Statistical Society
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• v.8 no.1
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• pp.15-21
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• 1979

A zone of sensitivity is developed to investigate the effect of nonnormality on the Bayes decision function for testing mean of a normal population when either parent or prior belongs to Edgeworthian family of moderately nonnormal probability density functions.

• Journal of the Korean Institute of Intelligent Systems
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• v.19 no.2
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• pp.265-272
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• 2009

Fuzzy number intuitionistic fuzzy sets (FNIFSs), each of which is characterized by a membership function and a non-membership function whose values are trigonometric fuzzy number rather than exact numbers, are a very useful means to describe the decision information in the process of decision making. Wang [10] developed some arithmetic aggregation operators, such as the fuzzy number intuitionistic fuzzy weighted averaging (FIFWA) operator, the fuzzy number intuitionistic fuzzy ordered weighted averaging (FIFOWA) operator and the fuzzy number intuitionistic fuzzy hybrid aggregation (FIFHA) operator. In this paper, based on the FIFHA operator and the FIFWA operator, we investigate the group decision making problems in which all the information provided by the decision-makers is presented as fuzzy number intuitionistic fuzzy decision matrices where each of the elements is characterized by fuzzy number intuitionistic fuzzy numbers, and the information about attribute weights is partially known. An example is used to illustrate the applicability of the proposed approach.

• Journal of the Korea Safety Management & Science
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• v.11 no.1
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• pp.213-222
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• 2009

Two functions are considerable in the record management of policy management system operation. The first one is to prove that shows the conforming status of the management system requirements. The second one is to prove that shows the performing status whether the policy management system is operating effectively to the company. However, the second function requires the high level data analysis techniques, and it is more important for the decision making of the company operations. That is, the second function is more closer than the first function to the top manager's policy management tool. This paper is prepared to offer a study on the desirable record management which is necessary to the scientific decision making process. The scientific decision making requires the analysis of data derived from the reliable records. It is also aimed to enlighten the relations between the reliability of records and the adoption of the results of analysis in associated with the top manager's decision making.