본 연구는 미네랄 첨가제가 한우사 바닥에 미치는 영향을 조사하였다. 실험은 경남 진주시 소재 한우 번식우 농장에서 실시하였다. 우방당 미네랄 첨가제를 5 ㎏ 첨가하였으며, 시험구로는 무첨가구(CON); bentonite 시험구(BN); illite 시험구(IL); 및 fly-ash 시험구(FA)로 두었다. 각각의 시험구로 4개의 우방을 이용하였으며, 우방당 5마리 한우 암소를 공시하였다. 미네랄 첨가제를 처리한 후 각 우방당 5곳에서 0, 7, 14, 21 및 28일에 우분을 채취하였다. 샘플은 건물, 발효특성, 미생물 성상 및 가스 발생량 분석에 이용되었다. 전 기간 동안 건물과 acetate 함량은 미네랄 첨가제에 의한 영향은 나타나지 않았다. 무첨가구에서 7, 14 및 28일에 유기물 함량은 가장 높았고(p<0.05), 조회분 함량은 가장 낮았다 (p<0.05). IL 시험구에서는 14, 21 및 28일에 총 질소 함량이 가장 높았고(p<0.05), IL, BN 및 FA 시험구에서는 각각 14, 21 및 28일에 무첨가구보다 대장균이 낮았다(p<0.05). FA 시험구에서는 28일에 살모넬라 수가 가장 높았다(p<0.05). IL 시험구에서는 28일에 암모니아 발생량이 가장 높았고 (p<0.05), 황화수소는 전기간 동안 검출되지 않았다. 28일간 결과값을 평균하였을 때, 무첨가구에서 유기물 함량이 가장 높았고(p<0.05), 조회분 함량이 가장 낮았다(p<0.05). IL 시험구에서 총 질소 함량이 가장 높았고(p<0.05), BN 시험구는 ㏗가 가장 높았다(p<0.05). 대장균 수는 IL 시험구에서 가장 낮았고(p<0.05), 살모넬라 수는 무첨가구 보다 IL과 FA 시험구에서 더 낮았다(p<0.05). 따라서, 본 연구에서 광물질 첨가제는 분 중 가스 발생량에는 영향을 미치지 않았으나, 병원성 미생물인 대장균은 illite와 fly-ash 처리 시에 억제되는 효과가 있었다.

The study proposes multiple TRIZ contradiction solution strategies for addressing PC (Physical Contradiction) and TC (Technical Contradiction) by implementing TRIZ cause-and-effect tree. The problem associated with TC of the ends is solved by PC of means which employs a causal relationship between causes and effects. The TRIZ contradiction solution strategies demonstrated in this research are classified into 3 types of combined strategy as follows: 1. To-Be PC and AS-Is PC, 2.To-Be PC and As-Is TC, 3.As-Is PC and To-Be TC. The combined strategy of To-Be PC and As-Is PC is similar to a divide-and-conquer technique. This strategy adopts parallel strategies using 4 separation principles in time, in space, between parts and the whole, and upon condition of two reversed-PCs. Moreover, its application elucidates the conflict relationship of two TCs from the study. The integrated 4 separation principles and 40 inventive principles present an effective synergy effect from the combination, and further addresses the problems in the TRIZ contradiction resolution strategies. Combined strategy of To-Be PC and As-Is TC implements the 40 inventive principles that To-Be PC of the means resolves the As-Is TC of the ends. Combined strategy of As-Is PC and To-Be TC also uses inventive principles to the As-Is PC of the means to solve the To-Be TC of the ends. In addition, propositional and logical relationship of necessary and sufficient conditions between TC and PC is used to support the validity of 3 TRIZ contradiction solution strategies. In addition, 3 other strategies of necessary and sufficient conditions validate the contraposition relationship of the truth table. This study discusses TRIZ case studies from National Quality Circle Contest from the years between 2011 and 2014 to provide the usage guidelines of TRIZ contradiction solutions for quality purposes. Examining analysis from the case studies and investigating combined strategies allows the users to obtain comprehensive understanding.

This paper introduces the Hierarchical Decomposition Mapping Diagram (HDMD) that represents the systematic architecture of axiomatic design. HDMD is composed of the contents of module symbol and the independence/dependence relationship between FRs (Functional Requirements) and DPs (Design Parameters). The examples presented in this paper show the strength of the diagrams in comparison with other studies of systematic architectural representation tools, such as hierarchical diagram, module-junction diagram and system flow diagram.

creative innovation and an innovative problem-solving of industrial companies can be achieved by overcoming the challenges of technical and physical contradictions. The approaches to address conflicting and paradoxical problems, such as technical and physical contradictions have a crucial role in advancing the quality assessment for manufacturer and service provider. The term, technical contradiction, depicts the state that improvement of one ends of IFR (Ideal Final Result) leads to unfavorable condition of the other ends, and results in conflicting problem. Another type of contradictions that’s discussed in this study is a physical contradiction which is due to two mutually opposing states of the means of ends, and gives paradoxical situation. By integrating the means-ends chain perspectives, the physical contradiction that is a specifically root-causes, “means”, can be initially addressed to resolve the downstream problem of technical contradiction which represents a general and abstract goals, “ends”. This research suggests IFR resolution processes to handle both physical contradiction of means and technical contradiction of ends by employing causal relationship with IFR, effects and causes. n summary, the study represents three major processes that resolve such contradictions are demonstrated as follows: 1) Derivation of causal and hierarchical relationship among IFR, ends and means by considering CAED (Cause-And-Effect Diagram) and LT (Logic Tree). 2) Identification of causal relationship between physical contradiction and technical contradiction by using TPCT (TRIZ Physical Contradiction Tree) and TCD (Technical Contradiction Diagram). 3) Application of integrated TRIZ principles by classifying 40 inventive principles into 4 general conditions of the separation principle of mutually opposite states in space, in time, based on conditions, and between the parts and the whole. In order to validate the proof of proposed IFR resolution processes, the analysis of the TRIZ case studies from National Quality Circle Contest in the years, 2011 to 2014 have been proposed. The suggested guidelines that are built based on TRIZ principles can uniquely enhance the process of quality innovation and assessment for quality practitioners.

This research presents efficient use of coverage factor of expanded uncertainty. Process Capability Indexes(PCIs) are newly introduced in this paper to take in consideration of either including correction and uncertainty of calibration or not for deciding bilateral specification, upper specificand and lower specification.

This research introduces the Financial Effect Measurement (FEM) models which measures both the improvement and the innovation performance of Quality Control Circle (QCC) and activities of Six Sigma. Concepts and principle of Comprehensive Income Statement (CIS), Balanced Scorecard (BSC), Time-Driven Activity Based-Costing (TDABC) and Total Productive Maintenance (TPM) are applied in order to develop the 4 FEM models presented in this paper. First of all, FEM using CIS depicts the improvement effects of production capacity and yield using relationships between demand and supply, and line balancing efficiency between bottleneck process and non-bottleneck processes . Secondly, cause-and-effect relation of Key Performance Indicator (KPI) is used to present Critical Success Factor (CSF) effects for QC Story 15 steps of QCC and DMAIC (Define, Measure, Analyze, Improve, and Control) of Six Sigma. The next is FEM model for service management innovation activities that uses TDABC to calculate the time-driven effect for improving the indirect activities according to the cost object. Lastly, FEM model for TPM activities presents the interpretation of improvement effect model of TPM Capital Expenditure (CAPEX) and Operating Expenditure (OPEX) maintenance using profit, cash and Economic Added Value (EVA) as metrics of enterprise values. To better understand and further investigate FEMs, recent cases on National Quality Circle Contest are used to evaluate new financial effect measurement developed in this paper.

This study introduces the methods to apply and develop the integrated Cost of Quality (COQ) and Time-Driven Activity-Based Costing (TDABC) model for seeking not only quality improvement but also reduction of overhead cost. Inefficient and uneconomical COQ activities can be identified by using time driver which also maximizes the quality improvement for Prevention-Appraisal- Failure (PAF) quality costs. In contrast, reduction of the indirect cost of unused capacity resource using Quality Cost Capacity Ratio (QCCR) of TDABC minimizes overhead cost for COQ activities. In addition, linkage between Overall Equipment Effective (OEE) and Time Driver develops the integrated system of Total Productive Maintenance (TPM) and TDABC model. Lean OEE maximizes when an Unused Time (UT) of TDABC that are TPM losses and lean wastes reduces whereas the TPM Cost Capacity Ratio (TCCR) of TDABC minimizes indirect cost for non-value added TPM activities. Numerical examples are derived to better understand the proposed COQ/TDABC model and TPM/TDABC model from this paper. From the proposed model, process mapping and time driver of TDABC are known to lessen indirect cost from general ledger of comprehensive income statement with a better quality innovation and improvement of equipment.

This paper reviews an implementation strategy of activity breakdown for the assessment of process time. In addition, the study proposes the classification models for estimating the process time of Time-Driven Activity-Based Costing (TDABC) based on various types of activity breakdown structures, including activity interface perspective, activity decomposition perspective and activity priority perspective.

The purpose of this study is to implement and develop the integrated Economic Value Added (EVA) and Time-Driven Activity-Based Costing (TDABC) model to seek both improvement of Net Operating Profit Less Adjusted Tax (NOPLAT) and reduction of Capital Charge (CC). Net Operating Profit Less Adjusted Tax (NOPLAT) can be maximized by reducing the indirect cost of an unused resource capacity increased by Cost Capacity Ratio (CCR) of TDABC. On the other hand, Capital Charge (CC) can be minimized by improving the efficiency of Invested Capital (IC) considered by Weighted Average Cost of Capital (WACC) of EVA. In addition, the integrated system of TDABC using Balance Scorecard (BSC) and EVA is developed by linking between the lagging indicators and the three leading indicators. The three leading indicators include customer, internal process and growth and learning perspectives whereas the lagging indicator includes NOPLAT and CC in terms of financial perspective. When the Critical Success Factor (CSF) of BSC is cascading as a cause and an effect relationship, time driver of TDABC and capital driver of EVA can be used efficiently as Key Performance Indicator (KPI) of BSC. For a better understanding of the proposed EVA/TDABC model and BSC/EVA/TDABC model, numerical examples are derived from this paper. From the proposed model, the time driver of TDABC and the capital driver of EVA are known to lessen indirect cost from comprehensive income statement when increasing the efficiency of operating IC from the statement of financial position with unified KPI cascading of aligned BSC CSFs.

The purpose of this study is to develop the Generalized Depreciation Function (GDF) and Winfrey Depreciation Function (WDF) by reviewing methods for the depreciation accountings. The Depreciation Accounting Models (DAM), including straight-line model, declining-balance model, sum-of-the-year-digit model and sinking fund model presented in this paper, are reclassified into the charging pattern of increasing type, decreasing type and constant type. This paper also discusses the development of the GDFs based on convex type, concave type and constant type according to the demand pattern of product, frequency of plant usage, deterioration of time, relative inadequacy, Capital Expenditure (CAPEX) and Operating Expenditure (OPEX) of the Total Productive Maintenance (TPM). The WDFs presented in this paper depict a sudden degradation of plant performance by measuring the change of TPM activity at the midpoint of useful life of asset. The WDFs are classified into left-modal type, symmetrical type and right-modal type by varying the value of skewness and kurtosis. Moreover, three increasing patterns, such as convex, concave and linear types, are used in this paper to present the distinct identification of WFDs by using Instantaneous Depreciation Rate (IDR) in terms of Performance Depreciation Function (PDF) and Depreciation Density Function (DDF). In order to have better understanding of depreciation models, the numerical examples are used for evaluating the Net Operating Less Adjusted Tax (NOPLAT) and Economic Value Added (EVA). It is concluded that the depreciation models showing a large dispersion of EVA require the adjustment of NOPLAT and Invested Capital (IC) based on the objective cash basis and net operating activity for reducing the variation of EVA.

This study is to review retirement function measures for estimating capital stocks. The measures include Retirement Probability Density Function(RPDF), Retirement Cumulative Distribution Function(RCDF), Retirement Survival Function(RSF) and Retirement Rate Function(RRF). The paper also provides the recommendations for using RRF as a distinct identification of the retirement curve functions for empirical service lives data.

The purpose of this research is to implement and develop the Economic Cost Driver Size(ECDS) extended model to determine the optimal cash driver size with measurement complexity cost and allocation fail cost. ECDS model can be used to seek both measurement accuracy and time efficiency of the Activity-Base Costing (ABC). The study also develops Activity Priority Number (APN) to evaluate the importance of nonvalue-added activities improvement and to determine the representative cost driver of value-added activities when applying ECDS model. APN consists of Severity Priority Number (SPN), Undetectablitiy Priority Number (UPN) and Occurrence Priority Number (OPN). APN can be obtained from lower-stream activity, current activity, upper-stream activity in terms of hierarchical dependency of SIPOC (Supplier, Input, Process, Output, and Customer). In order to seek both efficiency of invested capital and reduction of overhead cost, the paper proposes the integrated ABC and Economic Value Added (EVA) model using redesigned ABC-based statement of comprehensive income and EVA-based statement of financial position. For a better understanding of the proposed ABC-EVA integrated model, numerical examples are demonstrated in this paper. Cost drivers of ABC and capital drivers of EVA in the proposed model can be used to reduce activity overhead cost from ABC-based statement of comprehensive income and to lessen activity capital charge from EVA-based statement of financial position.

This research discusses the characteristics and the implementation strategies for two types of quality metrics to analyze innovation effects in six sigma projects: fixed specification type and moving specification type. Zst, Ppk are quality metrics of fixed specification type that are influenced by predetermined specification. In contrast, the quality metrics of moving specification type such as Strictly Standardized Mean Difference(SSMD), Z-Score, F-Statistic and t-Statistic are independent from predetermined specification. Zst sigma level obtains defective rates of Parts Per Million(PPM) and Defects Per Million Opportunities(DPMO). However, the defective rates between different industrial sectors are incomparable due to their own technological inherence. In order to explore relative method to compare defective rates between different industrial sectors, the ratio of specification and natural tolerance called, Ppk, is used. The drawback of this Ppk metric is that it is highly dependent on the specification. The metrics of F-Statistic and t-Statistic identify innovation effect by comparing before-and-after of accuracy and precision. These statistics are not affected by specification, but affected by type of statistical distribution models and sample size. Hence, statistical significance determined by above two statistics cannot give a same conclusion as practical significance. In conclusion, SSMD and Z-Score are the best quality metrics that are uninfluenced by fixed specification, theoretical distribution model and arbitrary sample size. Those metrics also identify the innovation effects for before-and-after of accuracy and precision. It is beneficial to use SSMD and Z-Score methods along with popular methods of Zst sigma level and Ppk that are commonly employed in six sigma projects. The case studies from national six sigma contest from 2011 to 2012 are proposed and analyzed to provide the guidelines for the usage of quality metrics for quality practitioners.

The aim of this study is to investigate and develop the extended models for Economic Cash Amount(ECA), Cash Break Even-Point(BEP), and Cash Flow Statement(CFS) by referencing systematic literature review in the field. The study develops three extended models to determine the optimal cash amount: ECA model with interest opportunity cost, financing transaction cost and financing fail cost, ECA model with daily cash supply and interest opportunity cost, ECA model with financing fail cost and interest opportunity cost. Earnings Before Interests, Tax, Depreciation and Amortization(EBITDA) is obtained by subtracting noncash depreciation costs from Earning Before Interest and Tax(EBIT), which is efficient metric to evaluate operating cash flow. The research also develops two extended Cash BEP models, considered as interest and corporate tax, in order to indentify the break-even point as EBITDA equals zero. Furthermore, this paper proposes the modified version of CFS by introducing the reclassification of operating and financing accounts in the statement of financial position. In addition, the study also present the reclassification of five types of profit, such as gross profit, EBIT, ordinary profit, special profit, and net profit within the statement of comprehensive income. In order to provide a better understanding of the proposed cash flow models, numerical examples, such as two-sample t test and Analysis of Variance(ANOVA), are presented to demonstrate the statistical significance according to the industrial types for net working capital(i.e cash-to-cash), net profit, operating cash flow and free cash flow.

The research is to evaluate the statistical difference between K-GAAP(Generally Accepted Account Principles) in 2008 year and K-IFRS(International Financial Reporting Standards) in 2012 year. H Motor Company, S Electronics and L Electronics are the three representative firms adopting K-GAAP and K-IFRS in Korea. The x2 homogeneous test are used to identify the reduction of the number of account items of four financial statements such as Statement of Financial Position(SFP), Statement of Comprehensive Income(SCI), Statement of Cash Flow(SCF), and Statement of Change in Equity(SCE) between K-GAAP and K-IFRS.

This paper proposes a strategic model of linkage between productivity metrics and financial accounting metrics to properly evaluate the financial effect of TPM activities and the business performance. This linkage strategy provides a connection tool for clear communication between factory-level and headquarters that the metrics proposed by this paper ultimately improves a quality of support from the management by receiving the factors required for productivity activities in the practical field. This factor includes such as equipment, raw materials and labors. Here, we propose that chain reaction models using break down structure of productivity metrics and financial metrics enhance the knowledge sharing of KPI (Key Performance Indicator) which generally tend to create oversimplified communication between management in headquarters and employees in the practical fields. The productivity metrics include OEE(Overall Equipment Effectiveness) of TPM (Total Productive Maintenance), OLE (Overall Labor Effectiveness) of PAC(Performance and Analysis and Control) activities, and OYE (Overall Yield Effectiveness) of TMM(Total Material Management) activities. The financial accounting metrics include ROE(Return on Equity), ROA(Return on Asset), and AVR(Added-Value Rate). The suggested chain reaction model selects the financial metrics as initial stage and branch down until final stage of productivity metrics. When demand exceeds supply, an ideal speed rate, the lean OEE strategy can be initially applied to reduce the gap between the demand and supply, then apply variable costing to estimate correct amount of operating profit. In addition, the paper presents a new type of model for linkage between financial accounting metrics including CAPEX(Capital Expenditure), OPEX(Operating Expenditure), EVA(Economic Added Value), DCL(Degree of Combined Leverage), and TPM productivity activities including AM(Autonomous Maintenance), PM(Preventive Maintenance), MP(Maintenance Prevention) and QM(Quality Maintenance). In order to support the evidence of proposed linkage strategy, a case analysis on 52 projects from national TPM contest from 2011 to 2012 is analyzed. The case presents the classification of CAPEX and OPEX activities from TPM, and proposes the correct implementation of financial effect for TPM projects.

This research paper introduces the application and implementation of medical decision metrics that classifies medical decision-making into four different metrics using statistical diagnostic tools, such as confusion matrix, normal distribution, Bayesian prediction and Receiver Operating Curve(ROC). In this study, the metrics are developed based on cross-section study, cohort study and case-control study done by systematic literature review and reformulated the structure of type I error, type II error, confidence level and power of detection. The study proposed implementation strategies for 10 quality improvement activities via 14 medical decision metrics which consider specificity and sensitivity in terms of α and β. Examples of ROC implication are depicted in this paper with a useful guidelines to implement a continuous quality improvement, not only in a variable acceptance sampling in Quality Control(QC) but also in a supplier grading score chart in Supplier Chain Management(SCM) quality. This research paper is the first to apply and implement medical decision-making tools as quality improvement activities. These proposed models will help quality practitioners to enhance the process and product quality level.

In this paper, we provide application strategies of representative finance and investment metrics using breakdown properties of Return On Equity(ROE). The research discusses the relationship of ROE for finance and investment metrics such as Return On Asset(ROA), Return On Invested Capital(ROIC), Price Book Ratio(PBR), and Price Earning Ratio(PER). Furthermore, we provide three different perspectives of its purpose and utility of Residual Income(RI) Models, Market Value(MV) Models and Enterprise Value(EV) Models.

The purpose of this study is to introduce the limit of previously used six sigma quality process evaluation metrics, Zst and Ppk, and a solution to overcome this drawback by using a metric based on performance evaluation of Z-factor quality innovation. Case analysis on projects from national six sigma contest from 2011 to 2012 is performed and literature review on new drug development HTS (High Throughput Screening) is used to propose innovative performance evaluation metrics. This research shows that experimental study on six sigma evaluation metric, Zst and Ppk, have no significance difference between industrial type (Manufacturing, Semi-Public Institute, Public Institute) and CTQ type (Product Technology Type CTQ, Process Technology Type CTQ). Following discovery characterize this quality improvement as fixed target type project. As newly developed moving target type of quality innovation performance metric Z-Factor is used for evaluating experimental study, hypothetical analysis suggests that Zst and Ppk share different relationship or even show reciprocal relationship. Constraints of the study are relatively small sample size of only 37 projects from past 2 years and conflict on having interview and communication with six sigma quality practitioner for qualitative experimental study. Both moving target type six sigma innovation project and fixed target type improvement project or quality circle enables efficient ways for a better understanding and quality practitioner use by applying quality innovation performance metric. Downside of fixed target type quality performance evaluation metric, Zst and Ppk, is presented through experimental study. In contrast, advantage of this study is that high throughput requiring product technology, process technology and quantum leap typed innovation effect is evaluated based on precision and accuracy and Z-Factor that enables relative comparison between enterprises is proposed and implemented.

This paper aims to propose a new steps of hypothesis testing using analysis process and improvement process in the six sigma DMAIC. The six sigma implementation models proposed in this paper consist of six steps. The first step is to establish a research hypothesis by specification directionality and FBP(Falsibility By Popper). The second step is to translate the research hypothesis such as RHAT(Research Hypothesis Absent Type) and RHPT(Research Hypothesis Present Type) into statistical hypothesis such as H0(Null Hypothesis) and H1(Alternative Hypothesis). The third step is to implement statistical hypothesis testing by PBC(Proof By Contradiction) and proper sample size. The fourth step is to interpret the result of statistical hypothesis test. The fifth step is to establish the best conditions of product and process conditions by experimental optimization and interval estimation. The sixth step is to draw a conclusion by considering practical significance and statistical significance. Important for both quality practitioners and academicians, case analysis on six sigma projects with implementation guidelines are provided.