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      • KCI등재

        성과측정정보이용과 조직역량, 경영성과간의 관계

        나가사카 요시유키(Nagasaka Yoshiyuki),김달곤(Dalgon Kim) 한국관리회계학회 2013 관리회계연구 Vol.13 No.2

        한국과 일본은 유사한 산업구조를 가지고 있으며, 기업경쟁력도 과거와는 달리 차이가 크지 않고 글로벌 시장에서 협력과 경쟁의 관계에 있다. 양 국 기업들은 유사한 생산환경을 가지고 있기도 하지만 아주 다른 시장환경과 관리문화, 조직구조를 가지고 있기 때문이다. 경영환경의 변화는 전통적인 기업 경영방식의 변화를 요구하기도 한다. 한국과 일본 기업은 그들의 국내 시장과 경영환경에 대처하기 위하여 변화를 시도하고 있다. 본 연구의 목적은 성과측정시스템과 조직역량, 경영성과간의 관계를 살펴보는 것이다. 조직역량은 매개변수의 역할을 할 것으로 기대한다. 연구결과 한국기업은 PMS와 조직역량(특히, 기업가정신과 민첩성)이 일본 기업보다 더 높은 것으로 나타났다. 한국 기업은 일본 기업보다 경영성과에서도 더 높게 나타났다. 한국 기업에서는 이러한 변수들의 관계가 경영성과의 증가로 이어졌을 가능성이 있다. 일본 기업에서는 PMS와 조직역량이 높은 기업과 낮은 기업간에 경영성과의 차이는 없었다. 그럼에도 불구하고 본 연구의 가설은 지지되지 않았다. 즉, 성과측정정보이용과 경영성과간의 관계에서 조직역량의 매개효과는 존재하지 않는 것으로 나타났다. 다만, 상호작용PMS이용은 조직역량의 강화에 도움이 되고 있었다. Companies in Japan and Korea which are known to have a similar industrial structure tend to have less difference in competitiveness unlike the past, and now have reached to the relationship for cooperation and competition in the global market. This might be the result from the fact that companies in both countries maintain similar production environment but very different market environment or management culture and structure. The recent changes in the external environment require a change in the way of traditional corporate management as well. Japanese and Korean companies aim to transform themselves to correspond to their domestic market and business environment and are now in change. The purpose of this research is to examine the relationship between performance measurement system (PMS), organizational capabilities and business performance. Organizational capabilities to serve as mediator are expected. The results of this study is as follows. Korean companies were found to be higher in the PMS and capabilities(especially, entrepreneurship and agility) than Japanese companies. Korean companies were higher business performance than Japanese companies. In the Korean companies, it is possible that the relationship between these variables brought improve business performance. Japanese companies, there was no difference of business performance between companies with low and high organizational capacities and use of PMS. Nevertheless, this study found little support for the hypotheses. There was no mediated effect of organizational capabilities between PMS and business performance. However, the interactive PMS helps to enhance the organizational capabilities

      • SCOPUSKCI등재

        Prediction of Wear Depth Distribution by Slurry on a Pump Impeller

        Sugiyama, Kenichi,Nagasaka, Hiroshi,Enomoto, Takeshi,Hattori, Shuji Korean Society for Fluid machinery 2009 International journal of fluid machinery and syste Vol.2 No.1

        Slurry wear with sand particles in rivers is a serious problem for pump operation. Therefore, a technique to predict wear volume loss is required for selecting wear resistant materials and determining specifications for the maintenance period. This paper reports a method for predicting the wear depth distribution on the blade of an impeller. Slurry wear tests of an aluminum pump impeller were conducted. Prediction results of wear depth distribution approximately correspond with the results of slurry wear tests. This technique is useful for industrial application.

      • SCOPUSKCI등재

        Aspect-Ratio Effects and Unsteady Pressure Measurements inside a Cross-Flow Impeller

        Hirata, Katsuya,Onishi, Yusuke,Nagasaka, Shigeya,Matsumoto, Ryo,Funaki, Jiro Korean Society for Fluid machinery 2012 International journal of fluid machinery and syste Vol.5 No.3

        In the present experimental study, the authors try to clarify the characteristics of the flow around and inside a cross-flow impeller in a typical geometry, over a wide parameter range of an aspect ratio $L/D_2$. In order to eliminate the complicated casing factors, the impeller rotates in open space without any casings. As a result, by using hot wire anemometer measurements and by conventional flow visualisations with a particle image velocimetry technique, the authors show that both the outflow rate and the maximum vorticity attain the maximum for $L/D_2$ = 0.6. In order to investigate the aspect-ratio effect, we further reveal minute fluctuating pressures on an impeller end wall for a singular $L/D_2$ = 0.6. Especially in these pressure measurements, the eccentric vortex is prevented to revolute by the insertion of a tongue, in order to consider the spatial structure of flow more precisely.

      • KCI등재

        Business Process Management에 기초한 Time-Driven Activity-Based Costing의 확장과 시뮬레이션

        이건영 ( Gun Yung Lee ),요시유끼 ( Yoshiyuki Nagasaka ) 한국회계학회 2011 회계저널 Vol.20 No.4

        본 연구의 목적은 시간주도형 활동기준원가계산(TD-ABC)의 발전형이라고도 할 수 있는 이벤트주도형 활동기준원가계산(ED-ABC)을 제안하고, 시뮬레이션기법을 이용한 활용사례를 통해 그 효과를 검증하는 데 있다. 특히 이 논문에서는 실무계에서 문제시하는 기법의 실행가능성과 기대하고자 하는 기법의 유용성이라는 두 측면에서 ED-ABC가 효과적인 기법임을 보인다. 본 논문에서는 우선 실행가능성에 초점을 둔 TD-ABC의 특징과 문제점을 검토하고, 이 연구에서 제안하는 ED-ABC와의 차이를 수치예를 통해 비교한다. 또한 ED-ABC의 기반관리구조라고 말할 수 있는 비즈니스 프로세스 매니지먼트(BPM)를 소개하고, BPM과 ED-ABC의 연계에 의해 효과적인 원가계산 및 원가관리가 실현될 수 있다는 것을 보인다. 더욱이 이러한 효과를 일본기업에서 개발이 진행되고 있는 어브덕션 접근방법에 의한 시뮬레이션 모델을 통해 확인한다. 이 연구에서는 프로세스를 관리할 수 있는 BPM을 구축한 다음, 프로세스가 이벤트에 의해 관리된다면, TD-ABC에서와 같은 시간방정식이 필요없고, 프로세스간의 업무체류를 효과적으로 관리할 수 있다는 것을 확인할 수 있었다. 또한 ED-ABC를 현업에 적용하기 전에 IT에 의한 시뮬레이션을 이용하면 프로세스 코스트를 예측하고 최적의 프로세스를 구축할 수 있다는 것을 확인할 수 있었다. This research proposes Event-Driven Activity-Based Costing(ED-ABC) which can be regarded as the expanded type of Time-Driven Activity-Based Costing (TD-ABC) and whose effects can be verified by a practical example involving simulation techniques. Especially, this paper emphasizes on the fact that ED-ABC can be effective both as a methodology and as a practical business technique. First, this paper examines the feature and the problem of TD-ABC in the perspective of practicability and compares TD-ABC with the proposed ED-ABC through a numerical example. This paper also introduces BPM as the base management structure of EDABC, and shows that collaboration of BPM with ED-ABC allows effective cost accounting and cost control. Such effect that ED-ABC brings is also verified through the simulation model using the abduction approach that Japanese companies are under development. This research verified the fact that the time equation in TD-ABC is unnecessary and that the operation flow between processes is effectively manageable when the process can be managed by ED-ABC after building up BPM to manage the processes. And additionally it was shown that a process cost can be predicted and the optimal process can be chosen, if the proposed simulation by IT is used prior to applying ED-ABC to work-site operations.

      • KCI등재

        Molecular targeted therapies for microscopic polyangiitis and granulomatosis with polyangiitis

        Masayoshi Harigai,Michi Tsutsumino,Hideto Takada,Kenji Nagasaka 대한내과학회 2019 The Korean Journal of Internal Medicine Vol.34 No.3

        Clinical trials and observational studies have established cyclophosphamide (CY) or rituximab plus glucocorticoid (GC) as standard remission induction therapies in patients with microscopic polyangiitis (MPA) and granulomatosis with polyangiitis (GPA). However, because these regimens are associated with serious adverse drug reactions, the development of drugs with novel mechanisms of actions are needed. Progress in basic and clinical research has identified novel candidate targeting molecules, including B-cell activating factor (BAF), C5a receptor, and interleukin-6. The combination of rituximab and BAF blockade in patients with MPA and GPA is under investigation in an effort to strike a better benefit-risk balance. Phase II clinical trials of avacopan (CCX168), an orally administered C5a receptor antagonist, have suggested a reduction in the dosage of concomitant GC or the replacement of GC in patients with MPA and GPA. The results from a currently ongoing phase III trial are awaited. Anecdotal case reports and an open-label pilot study have indicated the effectiveness of tocilizumab in patients with MPA and GPA. A randomized clinical trial comparing tocilizumab and intravenous CY in combination with GC is currently in progress. Molecular targeted therapy is expected to transform the treatment strategy for MPA and GPA to allow GC-free or at least less GC-dependent forms of therapy.

      • KCI등재후보

        Aspect-Ratio Effects and Unsteady Pressure Measurements inside a Cross-Flow Impeller

        Katsuya Hirata,Yusuke Onishi,Shigeya Nagasaka,Ryo Matsumoto,Jiro Funaki 한국유체기계학회 2012 International journal of fluid machinery and syste Vol.5 No.3

        In the present experimental study, the authors try to clarify the characteristics of the flow around and inside a cross-flow impeller in a typical geometry, over a wide parameter range of an aspect ratio L/D2. In order to eliminate the complicated casing factors, the impeller rotates in open space without any casings. As a result, by using hot wire anemometer measurements and by conventional flow visualisations with a particle image velocimetry technique, the authors show that both the outflow rate and the maximum vorticity attain the maximum for L/D2 = 0.6. In order to investigate the aspect-ratio effect, we further reveal minute fluctuating pressures on an impeller end wall for a singular L/D2 = 0.6. Especially in these pressure measurements, the eccentric vortex is prevented to revolute by the insertion of a tongue, in order to consider the spatial structure of flow more precisely.

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