• 제목/요약/키워드: production expense

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SOA 환경 기반의 의류 생산지원 시스템 설계 및 구현 (Design and Implementation of Apparel Product Support System based on SOA Environment)

  • 한종진;최동운;송행숙
    • 한국콘텐츠학회논문지
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    • 제8권4호
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    • pp.1-9
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    • 2008
  • SOA는 기존 애플리케이션들이 가진 기능을 사업적인 의미를 가지는 기능 단위로 분류하고, 표준화된 호출 인터페이스를 통해 서비스라는 컴포넌트 단위로 재조합한다. 본 논문에서 개발한 시스템은 생산원자재의 절약과 주문 시 생산 시점 예측한다. 그리고 적정한 재고 유지로 원부자재 구입비용과 생산비용을 절감하여 회사의 경쟁력을 증가시킨다. 또한 업체의 생산 공정 및 원부자재 수급 현황을 정확히 분석하여 이를 반영한 SOA 기반의 다품종 소량 생산을 위한 생산관리 시스템을 설계하고 구현하였다.

항만계획에 있어서 등대부지측량의 고찰 (Consideration of Surveying the Site for Lighthouse in Harbor Plan)

  • 장용구;이중우;강인준;이호
    • 한국항해항만학회:학술대회논문집
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    • 한국항해항만학회 1999년도 추계학술대회논문집
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    • pp.225-233
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    • 1999
  • Harbor design and construction plan in Korea becomes the most hot issue both in the Maritime Affairs and Fisheries Office and in the related port industries. Production of the plane and cross section maps together with the profile map for harbor project is done firstly and is important in all procedure because it is the most basic datum in counting the constructional expense for determination of the area and capacity. As the expense assigned on surveying part among the total expenses of harbor planning and construction in Korea is very small, it is difficult to make exact maps. Moveover, because the method used to make such maps is mostly traditional surveying such as plane table surveying , offset surveying, stadia surveying and level surveying, etc, it is difficult to get precise three dimensional maps. Therefore, for making more precise map in the harbor project, we have to use the newest surveying equipment. This study discusses the method of old surveying and recent surveying used for the three dimensional map of the site for lighthouse which gives navigational aids for the in-and out-bound ships. The authors are proposing a method for more precise three dimensional positioning in this study.

Factors Affecting Real Earning Management: Evidence from Indonesia Stock Exchange

  • SIAHAYA, Septina Louisa;SANDANAFU, Sally Paulina;APONNO, Chrestiana;SADUBBUN, Vury Lilian Angela
    • The Journal of Asian Finance, Economics and Business
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    • 제8권8호
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    • pp.85-91
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    • 2021
  • This research aims to analyze the impact of Financial Risk (FR), Information Asymmetric (IA), and Earning Power (EP) on Real Earning Management (REM) of listed trading companies in IDX Indonesia. This study aims to analyze the influence of FR, IA, EP, on REM through Operating Cash Flow, Production expense, and Discretionary Expense. The study employs an unbalanced panel of data set from 2014 to 2018 on the activity of all trading companies (15 in total) as selected samples of 48 feasible samples from 144 existing data. The sample used a non probability sampling method with a purposive sampling technique. This research was classified as causative and tested by multiple linear regression model with cross-sectional analysis. The result indicated a significant impact of FR on REM through PROD and DISX but not through COF. How ever, IA, and EP showed significant impact on REM by means of COF but not go by PROD and DISX..The findings in this study contribute to the users of financial reports particularly the stakeholders in defining the determinants of real earning management practices among firms when it comes to decision making.

UTILIZATION OF EGYPTIAN MALLOW IN FEEDING COMMON CARP (Cyprinus carpio L.)

  • Labib, E.;Omar, E.;Tag-El-Din, A.E.;Nour, A.M.
    • Asian-Australasian Journal of Animal Sciences
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    • 제7권2호
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    • pp.191-196
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    • 1994
  • Two experiments were conducted to study the effect of using Egyptian mallow leaf meal (EMLM) on growth performance and feed utilization of common carp (Cyprinus carpio L.) in experiment 1. Four diets containing 0, 5, 15 and 25% EMLM were included at the expense of berseem leaf meal and fed to fingerlings of common carp for 98 days. The results showed that the average daily gain, feed intake and feed coefficient ratio (FCR) were improved (p<0.05) with increasing the level of EMLM in the diet. Fish fed 25% EMLM were similar to control fish (30% berseem leaf meal) in the productive value (PPV%). In experiment 2, five diets were prepared to contain: 1) 30% berseem leaf meal, 2) 25% untreated EMLM, 3) 25% cooked EMLM 4) 25% treated EMLM with 0.5% NaOH and 5) 25% treated EMLM with 1% NaOH. The results showed that diet containing EMLM gave the best growth performance and feed utilization. However, diet containing 1% NaOH treated EMLM superior to the other diets in PPV% and energy utilization. Diets containing 0.5% NaOH-treated EMLM or cooked EMLM decreased the protein utilization compared to those containing EMLM.

Component Commonality and Order Matching Rules in Make-to-Forecast Production

  • Morikawa, Katsumi;Deguchi, Yusuke;Takahashi, Katsuhiko;Hirotani, Daisuke
    • Industrial Engineering and Management Systems
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    • 제9권3호
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    • pp.196-203
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    • 2010
  • Make-to-forecast production is a way to realize high customization and fast responsiveness. This study firstly investigates the effect of introducing a common component in a make-to-forecast production environment. The common component can eliminate a modification step, which is a major cost component in make-to-forecast production. It is illustrated, however, that introducing a versatile component that merely covers several variants is unattractive, and thus adding values to the common component is inevitable in this environment. Secondly, an order-matching rule under the condition that two partially overlapped delivery lead time intervals exist is proposed. The rule considers the effect of matching orders to units that can cover both intervals. An alternative re-matching rule is also developed and examined. Numerical experiments clarify that the proposed rule generally realizes higher contribution ratio and lower percentages of orphans and rejected orders. The proposed re-matching rule increases the average contribution ratio at the expense of increased orphans and order rejections.

ZigBee 무선 네트워크를 위한 사용자 인터페이스의 구현 (Implementation of User Interface for ZigBee Wireless Network)

  • 이혜림;김유두;강철규;오창헌;문일영
    • 한국정보통신학회:학술대회논문집
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    • 한국해양정보통신학회 2009년도 춘계학술대회
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    • pp.752-755
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    • 2009
  • 현재 국내외 주요 생산 현장에서 자동화 시스템이 구축되어 활발히 응용되고 있지만, 대부분 유선통신망을 이용한 시스템으로 생산 설비 기기 및 검사 장비의 교체 시 많은 시간적, 경제적 비용이 발생하는 단점이 있다. 이를 위해 IEEE 802.15.4(ZigBee) 표준기술을 이용한 반도체 검사장비의 제어 및 관리 시스템의 인터페이스를 구현하였다. 본 논문에서는 무선 네트워크 환경에서 저비용의 신뢰성 있는 통신 방식인 ZigBee 기술을 적용하여 공간적 복잡도를 해소하고, 서로 다른 장비간의 유선 통신망을 무선으로 통합한 시스템의 사용자 인터페이스(UI: User Interface)를 연구하였다.

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R&D 투자에 의한 생산성 분석 모형에 관한 연구 (A Study on the Productivity Analysis Model by R&D Investment)

  • 김만균;신헌수;함효준
    • 산업경영시스템학회지
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    • 제20권41호
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    • pp.33-40
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    • 1997
  • The main objective of this study is to analysis the relationship between productivity measurement model which describe and explain R&D(Research & Development) productivity based on production function of Cobb-Douglas and the structure of the R&D investment. The model focuses on the variables related to R&D investment in order to measure the efficiency of R&D largely. So, the proposed model describe the relationship between output(or / input) and factors of production such as capital cost, labor cost and R&D expense, etc. These factors are associated with a signigicant positive correlation between productivity and R&D investment.

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LOM 시스템을 이용한 패턴제작에 관한 연구 (A Study on Manufacturing Process of Pattern with LOM System)

  • 최만성;최배호
    • 한국정밀공학회지
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    • 제18권3호
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    • pp.47-52
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    • 2001
  • Rapid Prototyping(RP) has been widely applied in designing and developing process of new products. RP can reduce the lead time and expense required to bring a new product form initial concept to production. Among several RP process can dramatically reduce the total build time and be applied for fabrication of large-sized and free form object because it uses in LOM the paper thickness is 0.05∼0.38mm as deposition feature segment. In this study, mechanical properties of pattern with LOM system is studied for optimal design of sand mold casting. The main result is that tensile, compressive strength and pattern size are significantly affected by temperature of hot roll.

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COMPARISON OF UTILIZATION OF CELLULOSE AND CORN DIETARY FIBER AS AN ENERGY SOURCE IN CHICKS

  • Muramatsu, T.;Morishita, T.;Furuse, M.;Okumura, J.
    • Asian-Australasian Journal of Animal Sciences
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    • 제5권1호
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    • pp.151-157
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    • 1992
  • An experiment was conducted to investigate effects of fiber source on growth performance, N and neutral detergent fiber (NDF) digestibility, and utilization of energy in chicks fed an isocaloric low-energy diet from 7 to 21 days of age. Two fiber sources, cellulose and corn dietary fiber (CDF), were included in a diet at 10, 20 and 30% at the expense of kaolin, an inert diluent. The CDF contained 76.5% NDF consisting mainly of hemicellulose. The results showed that growth performance, N and NDF digestibility, dietary DE and ME values, energy deposition, and NE for production in birds fed CDF were inferior to those in birds fed cellulose. It can be concluded, from the present study, that chicks can utilize cellulose more efficiently than CDF up to a level of 30%.

PERFORMANCE OF BROILERS AND LAYERS FED LOCALLY PRODUCED FISH WASTE MEAL IN WESTERN SAMOA

  • Ochetim, S.
    • Asian-Australasian Journal of Animal Sciences
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    • 제5권1호
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    • pp.91-95
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    • 1992
  • Two experiments were conducted to evaluate the performance of broilers and layers fed locally produced fish waste meal (LFWM) in Western Samoa. LFWM, which was produced by mincing and oven drying of rejects from filleted fish, was included in both broiler and layer diets at the complete expense of imported meat and bone meal (MBM). The experiments were of a completely randomised design. In experiment 1, 120 day-old Strabro broiler chicks were raised to 49 days of ages. In experiment 2, 80 Shaver 288 pullets, 20 weeks of age, were housed in pairs in cages and raised up to 72 weeks of age. There were no differences (p > 0.05) in performance of broilers as measured in terms of final bodyweights, feed intake, feed efficiency and carcass yield between the two diets. Similarly, no differences (p > 0.05) existed in egg production, egg weight and feed required per kilogramme of eggs. It is concluded that LFWM is nutritionally as good as imported MBM and could be used to completely replace MBM in broiler and layer diets.