• Journal of Korean Society of Occupational and Environmental Hygiene
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• v.6 no.1
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• pp.144-155
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• 1996

During the 1990s the workplace has grown more complex and business competition has increased world-wide. All organizations, whether for-profit or non-profit have been forced to respond to market changes. More advanced information and technology, greater product diversity, shorter product life cycles, increased quality requirements, more regulation oversight, decreasing productivity, more competitors, and increasing overhead costs have motivated organizations to focus on ways to deliver products cheaper, better, and faster. Many organizations are searching for ways to reduce costs through downsizing, reengineering business processes, implementing quality management, outsourcing, and improving cost management. Support departments that provide services internal to an organization such as human resources, legal, and environmental, safety, and health (ES&H) are often the first organization targeted for cost reduction and cost control initiatives because these functions are part of a rapidly increasing overhead cost. Recently, ES&H functions are incresingly being integrated into the business of business to contribute value to organization beyond mere compliance with ES&H regulations. The discussions and development of the ISO compatible Environmental Management Standards or Occupational Safety and Health Management Standards is another impetus to integrate ES&H function into the business of business. Thus, ES&H professional need new skills to analyze the cost of their function and communicate the value of the products and services they provide. In recent years, the need for and the importance developing cost management and business skills by ES&H professionals have been emphasized in the literature. Communicating with decision makers in terms of cost and value to the organization, and by using business language and business arguments is the first step toward effectively integrating ES&H activities into the business of business. Activity-based costing (ABC) is a cost management method that measures the cost of a product or service based on the actual use of resources by activities, and based on the actual amount of activities used to produce a product or service. ABC is recommended as a tool for managers of ES&H organizations to determine the cost of developing and providing ES&H products within a for-profit firm or non-profit agency. This paper discusses the trend of integration of ES&H functions into the mainstream of business activities within an organization. The general principles of treditional cost accounting are presented as a bases for understandging why and how ABC will provide more accurate estimates of cost. The principles and concepts of ABS are presented as a tool for determining more accurately the true cost of ES&H products and services.

• Management & Information Systems Review
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• v.35 no.3
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• pp.231-247
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• 2016

This study, according to the amendment of the Act on External Audit, on the basis of the number of input auditors, the content of auditing, and audit times as additional informations, calculates the average of the samples listed companies with assets of one hundred billion KRW. However, since the actual number of the subject corporations of which asset is 100 billion KRW is small, it is difficult to extract data with reference to this asset size. Therefore, the samples were extended to 50 corporations of which asset is 10% less than 100 billion KRW and other 50 more corporations of which asset is 10% more than 100 billion KRW. As a result, a total of 100 corporations were included as samples. To calculate the average of the audit times, a t-test was performed between the two groups. The result of the t-test showed that there is not a significant difference between the two groups. According to the analytical results of the t-test, the average of the number of input auditors and the average of audit times were calculated with respect to all the 100 samples. A further analysis showed that the average of audit content in the present study was compared with the estimated values in the study of Mun (2016). Although the results of this study may not be the optimal number, they may be used as a fundamental index which may be compared with the audit times and the audit fees in the current audit market where there is not an available reference. In addition, the amendment of the Act on External Audit may enhance the independence of auditors and the transparency of accounting system when compared with the previous system where only the total audit times were disclosed.

• Proceedings of the Korean Institute of Building Construction Conference
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• 2010.05a
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• pp.111-114
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• 2010

With the rise of green technology, the environmental question causes people’s attention more and more, based on objective of the sustainable development, the green risk has already begun to appear. In the paper the definition of the green risk of construction project is given, it analyzes and identifies the green risk of construction project from three aspects, based on BIM, the relation with green risk was found. Though the relation, the management of green risk was analyzed and we may take some measures to reduce the unnecessary risk and waste.

• Proceedings of the Korean Society of Plant Biotechnology Conference
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• 2002.04b
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• pp.33-40
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• 2002

We, Tong Yang Moolsan Co. Ltd. (TYM) set up the mass-production system for virus-free seed garlic via tissue culture technique. TYM's tissue culture technique is called as 'Multiple shoot propagation technique'. This technique can lead mass propagation of genetically homogeneous seed garlic in a short period because of its highly proliferation ,ate of in vitro shoots $(15^{10}/year)$. TYM researchers applied the technique to some selected garlic cultivars with superior characteristics and carried out Held test of productivity in the inside and outside of the country for several years. According to the yearly results of Held test with virus-free seed garlic, we ascertained that virus-free seed garlic can produce the highly yield increase (max. above 50%) and also can enhance the product quality. Consequently, we estimated that TYM's seed garlic will contribute to farmers with increase of income and can elevate the national position of garlic market in the world for its competitive power of technical and production cost.

• KSCE Journal of Civil and Environmental Engineering Research
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• v.31 no.3D
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• pp.457-468
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• 2011

Recently, the non-vibration mass excavation method is used on sewage pipes and road construction sites in Jeju. However, a construction cost estimation based on the unit quantity does not provide a proper unit price. In this study, a comparison of the productivity of the standard quantity-per-unit costing method and the one of the work crew combination method was made based on the site monitoring of the non-vibration mass excavation method that is used in construction sites near Jeju. For this, data of 35 sites were collected: a regression equation was derived from the 30 data, and verification was carried out through the remaining 5 data. The analysis concluded that a day's workload is $16.43m^3$. In addition, a combination of the equipment considering the site conditions and the amount of labor, which varies with the number of work crew was obtained in order to estimate the construction cost of the work crew combination method. The construction cost was calculated based on the one-day workload ($16.43m^3$) derived from the regression analysis. The cost then was analyzed and compared with the standard quantity-per-unit costing method.

• Journal of the KSME
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• v.29 no.6
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• pp.573-580
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• 1989

현재 한국의 자동차 공업은 80년대 초반부터 급격한 발전으로 세계의 다른 자동차 생산국으로부 터 경계의 대상이 되고 있다. 그러나 그 내면을 살펴보면 아직도 중요한 기술은 거의 대부분 일 본이나 독일, 미국 등 자동차 선진국의 기술에 의존하고 있으며 특히 엔진 분야는 대부분 외국 기술에 의존하고 있다고 해도 과언이 아니다. 엔진은 자동차 생산원가의 약 30%를 차지하며 자동차의 성능을 좌우하는 경우 기술료 지급은 물론이며 부품구매 선택의 여지가 없어진다. 또한 요즈음과 같이 상품의 수명주기가 짧게 되어 가는 추세 하에서는 시장의 요구에 대처해나가는 엔지니어링 적응력이 부족하게 되면 결국 경쟁성을 상실하게 된다. 그러나 이러한 문제점을 인 식하면서도 80년대 초까지 독자적인 엔진개발을 하지 못했던 원인은 크게 2가지로 분석할 수 있다. 첫째는 한국의 자동차 회사들의 기술 축적의 미약과 둘째는 독자개발의 낮은 투자효율성 이다. 즉 엔진과 변속기를 기술 도입할 때 기술료 지급은 자동차 생산댓수당 5-6만원에 달하지만 엔진과 변속기를 독자개발시의 투자비는 약 300-500억원에 달하므로 간단한 산술적 계산으로는 모델당 100만대를 생산하여야만 투자의 가치가 있는 것으로 보여진다. 물론 위에서 언급한 바와 같은 여러 가지 요인에 의하면 이 숫자보다 훨씬 적은 생산량으로도 경쟁성이 확보될 것으로 예상된다. 이제 한국의 자동차 생산량도 연간 백만 대를 상회하는 수준이며 앞으로도 급격한 양과 질적인 팽창이 기대되고 있는 시점에 자동차 메이커들은 각사 모두 독자적인 고유 엔진 개발을 착수하였으며 일부 회사는 이미 성공을 거두어 양산 준비를 하고 있는 것으로 알고 있다. 그러나 아직도 엔진의 설계부터 양산까지 걸리는 기간이 타 선진 메이커에 비하면 상당히 길며 이로 인해 신제품의 경쟁력 저하가 우려되고 있는 상태이다. 이러한 문제점 해결에 도움을 주기 위해서 학계는 기업체의 기술 개발방향과 전략을 이해하는 것이 필요하다.grightarrow$cn-semistratifiable over$\longrightarrow$semistratifiable over $\alpha$ 2, 어떤 공간이 cn-Semistratifiable over $\alpha$이기 위한 필요충분 조건은 그것이 linearly cushioned cn-pairnet를 갖는 것이다. 3. cn-semistratifiable over $\alpha$의 부분공간 역시 cn-semistratifiabie over $\alpha$ 하다. 4. on-semistratifiable over $\alpha$의 유한개의 적공간 역시 cn-semistratifiabie over $\alpha$한다. 5. 폐 cn-semistratifiable over $\alpha$ 부분공간들의 합공간 역시 on-semistrbtifiable over $\alpha$ 하다. 6. 폐연속 net-cevering 함수에 의하여 cn-semistratifiable over $\alpha$ 성질이 보존된다. 보잘것이 없었고, 현재에도 각 시도별 또는 대학주관의 경시대회가 있으나 거국적인 호응을 받지 못했다. 물론 국제 대회에 참석시키는 것은 엄두도 내지 않았다.로 나타났다. 4. 코코넛과 소나무수피의 경우 암모니아 가스에 대한 흡착 능력은 거의 비슷한 것으로 사료되며, 코코넛의 경우 전량을 수입에 의존하고 있다는 점에서 국내 조달이 용이하며, 구입 비용도 적게 소요되는 소나무수피를 사용하는 것이 경제적이라고 사료된다. 5. 마지막으로 악취제거 미생물균주를 접종한 소나무수피 50%와 펄라이트 30%의 혼합재료를 24시간 동안 장기간 운전 실험을 수행한 결과 암모니아 99.06%, 황화수소 96.61%의 제거

• Journal of Energy Engineering
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• v.24 no.1
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• pp.32-41
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• 2015

The Metropolitan Area Green Heat Project (MAGHP), which collects unused heat gathered from power plants, steel works, landfills in western Metropolitan area and distribute it to integrated energy business (IEB) companies, is proposed for the purpose of enhancing energy efficiency and providing low-price heat for IEB companies. Therefore, in order to decide on whether to initiate the MAGHP, the economic feasibility analysis of the project is widely demanded. This paper attempts to consider and measure four economic benefits: heat supply benefit, production cost reduction benefit, greenhouse gas mitigation benefit, and air quality improvement benefit. In addition, the paper tries to conduct the economic feasibility analysis. The project requires three-year investment and thirty-year operation. Three important findings emerge from the analysis. First, its net present value is computed to be 1,269 billion won and more than zero. Second, its benefit/cost ratio is calculated to be 1.72 and bigger than 1.0. Third, its internal rate of return is estimated to be 24.26% and larger than the social rate of return, 5.5%. In conclusion, the MAGHP is socially profitable and should be conducted immediately.

• Journal of Plant Biotechnology
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• v.29 no.3
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• pp.171-177
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• 2002

We, Tong Yang Moolsan Co. Ltd. (TYM) set up the mass-production system for virus-free seed garlic via tissue culture technique. TYM's tissue culture technique is called as 'Multiple shoot propagation technique' This technique can lead mass propagation of genetically homogeneous seed garlic in a short period because of its highly proliferation rate of in vitro shoots (15/sup 10//year). TYM researchers applied the technique to some selected garlic cultivars with superior characteristics and carried out field test of productivity in the inside and outside of the country for several years. According to the yearly results of field test with virus-free seed garlic, we ascertained that virus-free seed garlic can produce the highly yield increase (max. above 50%) and also can enhance the product quality. Consequently, we estimated that TYM's seed garlic will contribute to farmers with increase of income and can elevate the national position of garlic market in the world for its competitive power of technical and production cost.

• KIPS Transactions on Computer and Communication Systems
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• v.3 no.10
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• pp.383-392
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• 2014

The research for coatings is one of the most popular and active research in the polymer industry. For the coatings, electronics industry, medical and optical fields are growing more important. In particular, the trend is the increasing of the technical requirements for the performance and accuracy of the coatings by the development of automotive and electronic parts. In addition, the industry has a need of more intelligent and automated system in the industry is increasing by introduction of the IoT and big data analysis based on the environmental information and the context information. In this paper, we propose an optimization model for the design of experiments based coating formulation data objects using the Internet technologies and big data analytics. In this paper, the coating formulation was calculated based on the best data analysis is based on the experimental design, modify the operator with respect to the error caused based on the coating formulation used in the actual production site data and the corrected result data. Further optimization model to correct the reference value by leveraging big data analysis and Internet of things technology only existing coating formulation is applied as the reference data using a manufacturing environment and context information retrieval in color and quality, the most important factor in maintaining and was derived. Based on data obtained from an experiment and analysis is improving the accuracy of the combination data and making it possible to give a LOT shorter working hours per data. Also the data shortens the production time due to the reduction in the delivery time per treatment and It can contribute to cost reduction or the like defect rate reduced. Further, it is possible to obtain a standard data in the manufacturing process for the various models.

• Korean Journal of Poultry Science
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• v.35 no.4
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• pp.327-333
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• 2009

In Korea chicken meat price is not determined in the auction markets, but it is artificially calculated using the live chicken price of one day before, transporting cost, converting rate of live chicken into carcass, and slaughtering cost. This calculated price is published through the mass media and used as the base for chicken meat transaction. By the way, since 85% of the Korean broiler industry is composed by the integrated system, the live chicken price is nothing to do with ex-factory price of chicken meat produced by the integrators. Under this pricing system, when we estimate the margin of the chicken meat through the marketing process, the margin of the integrator is fluctuated by the live chicken price of one day before, which is nothing to do with integrators; When the live chicken price is low, the margin of the integrators is low, but the margin of the selling agencies' is relatively high. On the contrast, when the live chicken price is high, the margin of the integrators is high, but the selling agencies' margin will be relatively low, because consumer's price could not be increased in parallel with increase of the live chicken price. Accordingly, the ex-factory price of chicken meat determined using the production cost of live chicken and slaughtering cost of the integrator by adding resonable margin of the integrator should be determined and published, so that it could be used for chicken meat transaction. In Japan the Zen-Noh Chicken Foods Corporation announce the ideal piece of chicken every morning, and all the transactions of the chicken meat will be determined based on this price. In Korea, it will be desirable to make bench marking from Japanese case, in other words the NH could announce the ideal price of chicken meat every morning, so that it would be the base price of chicken meat transaction. Even though the market share of the NH is less than 5%, its publicity should be accepted, since it is a subsidiary of the National Agricultural Cooperative Federation of Korea.