• Title/Summary/Keyword: 배분성

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A Study on the Separate Account related with the Valuation of Investment Securities and Profits Sharing in Korea Life Insurance Company (생명보험회사 투자유가증권평가 및 이익배분과 관련한 구분계리에 관한 연구)

  • O Dong-Il
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.7 no.3
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    • pp.483-493
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    • 2006
  • The purpose of the study is to make a proposal of how to improve the separate account in Korean life insurance accounting and regulations. A separate account is required to improve the transparency of accounting and fairness of dividing the profit between company and lift insurance contractors. A separate account may be the first step to solve this conflict by clearing the profit sharing of shareholder's and contractor's of the insurance with dividend. The separate account should be designed to reflect the real economic consequences of insurance company and consider the real outcome of the performance-based insurance commodities. The separate account should contain the rules of IASs and KASs. If a separate account is successfully settled down, the portions of contractor's dividend and the dispute about initial public offering of insurance companies can be solved gradually.

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Basin-Wide Real Time Daily Multi-Reservoir Operation Using K-MOSIM (K-MOSIM을 이용한 유역통합 실시간 일 저수지 운영)

  • Lee, Jin-Hee;Ko, Ick-Hwan
    • Proceedings of the Korea Water Resources Association Conference
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    • 2006.05a
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    • pp.948-952
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    • 2006
  • 인구의 증가와 경제의 발전으로 인해 한정된 수자원에 대한 수요가 급증하였고 향후 고도의 복지사회 구현과 지방 자치화에 따른 각종 용수 수요에 대한 심각한 물 배분 문제가 대두되고 있다. 특히 심각하게 물 배분 문제가 야기될 때 각 수요지점별로 필요한 용수를 공급하기 위해서 단지 상류에서 하류 단으로 물을 배분한다면 수리권의 공정성 문제가 제기되며 물 관리 원칙의 결여에 따른 곤란한 상황이 발생할 수 있다. 이렇게 갈수 및 가뭄 시와 같이 물 배분 문제가 생길시 에는 우선 하천유역 전체의 가용수량을 파악한 후 각 용수 사용별로 중요성을 감안하여 용수공급 우선순위를 설정하여 전 하천 유역을 통하여 일관된 배분을 실시할 수 있는 수자원 최적화 배분 시스템을 개발 할 필요성이 있다. 이러한 문제를 해결하기 위하여 본 연구에서는 한국수자원공사 수자원연구원과 콜로라도주립대학에서 공동 개발한 유역 네트워크 유량 모델(River Basin Network Flow Model)인 K-MODSIM을 이용하여 유역통합 실시간 일 저수지 운영 모델을 개발하였다. 개발된 유역통합 실시간 일운영 모델은 금강유역에 적용하였으며, 금강유역을 12개의 소유역으로 구분하고, 용담댐과 대청댐을 포함하며, 유역관리는 용수공급, 치수대책, 발전수력 및 하천 유지용수의 공급등의 유역내 수자원 관리 상황을 포함하였다. 이처럼 유역의 매우 자세한 세부사항을 고려함으로서 기존에 개발된 모델이 가지고 있던 단순화의 단점을 보완하고 유역의 특성을 최대한 반영하도록 하였다. 또한 유역통합 실시간 일운영 모델의 장기적인 저수지 운영 문제를 해결하기 위해 암시적 추계학적 동적계획법을 사용하여 도출된 월운영룰을 일운영모델에 적용할 수 있는 방법을 제시 하였다.기능으로 구성되어 있으며, 각 기능을 선택하면 해당 화면으로 GUI가 전환된다. 따라서 다량의 측정자료의 신뢰성을 유지하고 이를 모형의 입력자료로 활용하는 일련의 과정을 시스템화하기 때문에 자료의 이상적 유지 관리가 이루어지며 복잡한 2차원 수질해석 모형을 수월하게 운영할 수 있는 시스템으로 개발하였다.제외하면, 부자측정 방법에 의한 유량산정시 가장 큰 오차원인은 홍수시 측정된 유속측선의 위치와 홍수 전후로 측정된 횡단면상의 위치가 일치하지 않는 점과, 대부분 두 측정 구간의 평균값을 대푯값으로 사용한다는 점이다. 본 연구는 다년간의 유량 측정 및 검증 경험과 자료를 토대로 현장에서 부자를 이용하여 측정된 측정성과를 정확도 높은 유량자료로 산정하는데 있어서의 문제점을 도출하고, 이로 인해 발생하는 오차를 추정하여 그 개선방안을 제시해 보고자한다. 더불어 보다 정확한 유량 산정을 위한 기준과 범주를 제시하고자 한다.리적 특성을 잘 반영하며, 도시지역의 복잡한 배수시스템 해석모형과 지표범람 모형을 통합한 모형 개발로 인해 더욱 정교한 도시지역에서의 홍수 범람 해석을 실시할 수 있을 것으로 판단된다. 본 모형의 개발로 침수상황의 시간별 진행과정을 분석함으로써 도시홍수에 대한 침수위험 지점 파악 및 주민대피지도 구축 등에 활용될 수 있을 것으로 판단된다. 있을 것으로 판단되었다.4일간의 기상변화가 자발성 기흉 발생에 영향을 미친다고 추론할 수 있었다. 향후 본 연구에서 추론된 기상변화와 기흉 발생과의 인과관계를 확인하고 좀 더 구체화하기 위한 연구가 필요할 것이다.게 이루어질 수 있을 것으로 기대된다.는 초과수익률이 상승하지만, 이후로는 감소하므로, 반전거래전략을 활용하는 경우 주식투자기간은 24개월이하의 중단기가 적합함을

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Cost Allocation among Local Governments for Environmental Infrastructure: A Case Study of Sewage Treatment Plant (환경기초시설의 지자체간의 협력적 운영을 위한 합리적 비용배분: 하수처리장사례를 중심으로)

  • Kim, Chong Won;Han, Dong Geun
    • Journal of Korea Water Resources Association
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    • v.47 no.7
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    • pp.629-641
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    • 2014
  • This study explores methods of allocating costs incurring from construction of environmental infrastructure among local governments involved in the project. Principles for equitable cost-allocation are reviewed, and pros/cons associated with different methods are examined. Proportional Allocation method, Shapley Value method, SCRB (Separable Cost-Remaining Benefits) method are applied to a case of swage treatment plant in Gyeongnam province region, Korea. It is found that the SCRB method produces the most equitable result, followed by Shapley method. The Proportional Allocation method, although easy to understand and simple to calculate, is found to be skewed in favor of small town.

Visual Representations for Improving Proportional Reasoning in Solving Word Problems (비례 추론을 돕는 시각적 모델에 대하여: 초등 수학 교과서의 비례식과 비례배분 실생활 문제를 대상으로)

  • Yim, Jae Hoon;Lee, Hyung Sook
    • Journal of Educational Research in Mathematics
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    • v.25 no.2
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    • pp.189-206
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    • 2015
  • There has been a recurring call for using visual representations in textbooks to improve the teaching and learning of proportional reasoning. However, the quantity as well as quality of visual representations used in textbooks is still very limited. In this article, we analyzed visual representations presented in a Grade 6 textbook from two perspectives of proportional reasoning, multiple-batches perspective and variable-parts perspective, and discussed the potential of the double number line and the double tape diagram to help develop the idea 'things covary while something stays the same', which is critical to reason proportionally. We also classified situations that require proportional reasoning into five categories and provided ways of using the double number line and the double tape diagram for each category.

Water Allocation by Estimation of Damage Function in a Water-Deficit Situation (피해함수 산정을 통한 물 부족 상황에서의 용수배분 방안)

  • Yi, Choong-Sung;Park, Kyo;Choi, Seung-An;Shim, Myung-Pil
    • Journal of Korea Water Resources Association
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    • v.39 no.5 s.166
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    • pp.431-440
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    • 2006
  • Recently, water conflicts are rapidly increasing and more serious. So, it needs to establish the reasonable water allocation rules and criteria. This study aims at performing inter-sectoral water allocation with a focus on economic effciency and social utility. To allocate water among the sectoral water uses, water shortage damage functions were estimated and then converged to the utility functions. Finally, each sectoral water uses are allocated by applying 'law equimarginal utility' to maximize social utility. Also weighting factor which reflects scale and characteristic of water demand in a region was estimated to perform the inter-regional water allocation. The water allocation rule was applied to the future water-deficit situation in Han-river basin. As a result, domestic water use was allocated more sufficient agricultural and industrial water use. Also, the water shortage occurs severely in the rural area like Gangwon-do because of its low urbanization and industrialization. This study suggests a alternative view of the economic water allocation which have difficulty under water supply mechanism in Korea.

Effect of Natural Tenderizers or Phosphates on Quality Improvement of the Low-grade Seasoned Hanwoo Ribs (천연연화제 및 인산염의 첨가가 저급양념한우갈비의 품질개선에 미치는 효과)

  • Kim, K. J.;Min, J. S.;Lee, S. O.;Jang, A.;Jang, S. H.;Cheon, Y. H.;Lee, M.
    • Journal of Animal Science and Technology
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    • v.45 no.2
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    • pp.309-318
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    • 2003
  • In order to improve the quality of low-grade seasoned ribs, kiwi powder, pear powder and phosphates were studied. To seasoned ribs, 0.1%, 0.3% or 0.5% of kiwi powder was added and their MFI(Myofibrillar Fragmentation Index) values were 341.4, 368.3 and 405.1, respectively. As the amount of kiwi increased, MFI value increased(p<0.001). Also, when 0.5%, 1.0% or 3.0% of pear powder was added to seasoned ribs, their MFI values were increased as the addition levels of pear powder increased. As the amount of kiwi and pear powder were increased, WHC(Water Holding Capacity) decreased(p<0.001). On the other hand, as the amount of phosphates added increased, WHC increased. In drip loss, as the amount of kiwi and pear powder increased, it increased. However, drip loss was decreased as the amount of phosphates increased. For meat color, ‘L’ values of pear treatment groups were similar to those of control and ‘a’ values were higher in the treatment groups of 0.1${\sim}$0.3% kiwi powder, 0.5${\sim}$1.0% pear powder and 0.3${\sim}$0.5% phosphate than those of control. In sensory evaluation, treatment group of 0.3% kiwi powder and 0.5% phosphate showed the highest values in juiciness, tenderness and acceptability among the treatments(p<0.01).

Development of an Optimization Model and Algorithm Based on Transportation Problem with Additional Constraints (추가 제약을 갖는 수송문제를 활용한 공화차 배분 최적화 모형 및 해법 개발)

  • Park, Bum Hwan;Kim, Young-Hoon
    • Journal of the Korean Society for Railway
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    • v.19 no.6
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    • pp.833-843
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    • 2016
  • Recently, in the field of rail freight transportation, the number of trains dedicated for shippers has been increasing. These dedicated trains, which run on the basis of a contract with shippers, had been restricted to the transportation of containers, or so called block trains. Nowadays, such commodities have extended to cement, hard coal, etc. Most full freight cars are transported by dedicated trains. But, for empty car distribution, the efficiency still remains questionable because the distribution plan is manually developed by dispatchers. In this study, we investigated distribution models delineated in the KTOCS system which was developed by KORAIL as well as mathematical models considered in the state-of-the-art. The models are based on optimization models, especially the network flow model. Here we suggest a new optimization model with a framework of the column generation approach. The master problem can be formulated into a transportation problem with additional constraints. The master problem is improved by adding a new edge between the supply node and the demand node; this edge can be found using a simple shorted path in the time-space network. Finally, we applied our algorithm to the Korean freight train network and were able to find the total number of empty car kilometers decreased.

The Improvement for Licensing Policy to Promote R&D Outputs of National R&D Programs in Korea (국가연구개발사업 기술료 제도의 개선방안 연구)

  • Do, Kye-Hoon;Um, Ik-Cheon
    • Journal of Korea Technology Innovation Society
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    • v.14 no.2
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    • pp.260-278
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    • 2011
  • Along with the launch of National R&D Program in 1982, National R&D licensing policy began to operate in order to expand and promote the outputs of R&D. Even though various studies attempted to draw plans to improve the National R&D licensing policy, most of their focus was limited to the collection and allocation structure of royalty. Thus, with the aim of approaching National R&D licensing policy in a whole cyclic perspective [from collection allocation to execution' post control], this study incorporates interviews with specialists and officials in charge of technology licensing fee, Industry-University-Institute surveys as well as literature review. Through this endeavor, suggestions are made in the aspects of (1) National R&D licensing policy reformation, (2) Technology licensing fee collection and allocation structure refinement, (3)Post control system establishment.

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A Study on the Government's R&D Budgeting Evaluation System in Korea (과학기술혁신체제 하에서의 국가연구개발 평가 시스템 개선에 관한 연구 : 연구개발 예산평가 시스템을 중심으로)

  • Bark, Pyeng-Mu;Lee, Ki-Jong
    • Journal of Korea Technology Innovation Society
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    • v.12 no.4
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    • pp.819-839
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    • 2009
  • Proposed increases to the government's R&D budget should be discussed based on merits of meeting efficiency and effectiveness criteria. The evaluation of the national R&D budget and related programs are performed in two areas: a system of R&D budget coordination and allocation, and a system of R&D program performance. This paper mainly focuses on the operational areas of R&D budget evaluation system with a focus on their impact to efficiency and effectiveness. The core view point for a R&D budget evaluation system involves two directions: Firstly, to detail the relationships between the later stage (ex. post) activities such as, program survey, analysis, and program performance evaluation, with the budget evaluation. Secondly, to critically oversee all R&D coordination procedures with a different perspective. Budgeting is generally known as a serial process of policy making, planning and executing. It is highly desirable for the budget to be allocated to, and spent by, specific programs as planned, and that each plan be aligned with a specific policy. As such, a strong relevance between the program structure and budget code system is integral to successful execution. It should be performed using a decision making system which closely examines the link between policy and budget. It is also recommended that systematic relationships be maintained among budget coordination and allocation, performance evaluations of policy and program levels, and program survey and analysis system, and that their operational schedule should be reviewed comprehensively as a one integrated system. The National Science and Technology Council is expected to play a major and practical role as the center of policy planning and should be supported by the objective and unbiased system which covers overall process from policy making to program evaluation. Finally, increased utilization of contents, timely program survey and analysis, and accurate of activity scheduling of budget coordination and allocation, and diligent program performance evaluation all contribute towards a more efficient and effective overall evaluation system.

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Data flow for MOS-EMS system interoperation (MOS-EMS 연계 데이터 흐름)

  • Lee, K.J.;Park, M.C.;Lee, K.W.;Kim, S.H.
    • Proceedings of the KIEE Conference
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    • 2006.07d
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    • pp.2134-2135
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    • 2006
  • 전력거래소는 발전경쟁시장(CBP; Cost-Based Pool) 장기화에 따른 운영상의 효율성을 개선하고 기 개발된 시장운영시스템(MOS; Market Operation System)을 활용하여 급전체계를 개선하기 위해 준비중이다. 현행 급전체계에서는 거래 전일에 수행한 수요예측을 바탕으로 1시간 단위운영발전계획을 전일에 수립하고 EMS(Energy Management System)를 이용하여 발전기에 대한 경제부하배분(ED; Economic Dispatch)을 시행하고 있지만, 현 EMS는 시장체제 환경 전에 도입된 설비로 시장환경에 대한 고려가 되어 있지 않고 계통운영 보조서비스의 실시간 반영이 어려운 점이 있다. 전력거래소는 실시간 급전 운영을 위해 기존 EMS에 MOS를 연계하여 MOS의 5분 단위 수요예측량을 기반으로 송전망 제약과 예비력 요구량 등을 고려한 발전기별 경제부하 배분량 및 예비력 배분량을 결정하고, 추가적으로 EMS에서 수요예측 오차 및 주파수 보정량을 실시간으로 계산하여 발전기별로 배분하도록 함으로써, 1일 전 시행하던 급전계획을 취득 자료를 기반으로 5분 단위로 실시간 계산할 수 있도록 급전 체계를 개선할 계획이다. 이를 통해 실시간으로 에너지와 예비력을 동시에 최적화함으로 전력시장 및 전력계통 운영을 한층 선진화 할 수 있는 계기를 마련하였으며 또한 저비용 발전기 사용을 극대화함으로 발전비용의 절감에도 기여하는 효과를 기대할 수 있다. MOS-EMS간 자료연계에는 ICCP(Inter-Control Communication Protocol)와 FTP 프로토콜을 사용하였고, 수차례 모의운영을 통하여 데이터베이스 및 현장 취득 자료의 정확도(accuracy)가 양 시스템 간 연계 및 전력 계통의 안정적 운영에 매우 중요한 요소로 나타났다. 전력거래소는 장기적으로 CIM(Common Information Model)기반의 표준 전력계통 데이터베이스를 구축하고 시스템 간 자료 연계를 위해 XML을 활용하여 시스템 간 상호 운영성(Interoperability)과 자료 연계의 안정성을 높일 계획이다. 본 논문은 MOS-EMS 연계에 따른 시스템 간 자료의 흐름 및 처리에 대해 주로 설명하고자 한다.

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