• 제목/요약/키워드: Activity based model

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ABC 확장모형의 개발 및 적용 (Development and Implementation of Extension Models for Activity-Based Costing)

  • 최성운
    • 대한안전경영과학회지
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    • 제16권1호
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    • pp.239-250
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    • 2014
  • 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.

Education based on the health belief model to improve the level of physical activity

  • Khodaveisi, Masoud;Azizpour, Bahman;Jadidi, Ali;Mohammadi, Younes
    • 운동영양학회지
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    • 제25권4호
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    • pp.17-23
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    • 2021
  • [Purpose] This study aimed to investigate the effect of education based on the health belief model on the physical activity of the staff of the University of Medical Sciences. [Methods] This semi-experimental study was conducted on 130 university staff aged 25-50 years from the Hamadan University of Medical Sciences. Inclusion criteria were having at least 1 year of work experience, lack of acute and chronic physical and mental illnesses, and not using drugs that affect physical activity. The samples were randomly divided into two groups. The experimental group received three training sessions based on the health belief model. Before and 2 months after training, the control and experimental groups were evaluated via the following questionnaires: (1) demographic information questionnaire, (2) Health Belief Model Questionnaire, and (3) International Physical Activity Questionnaire. Finally, data were analyzed statistically. [Results] The training process resulted in a significant increase in the mean scores of the health belief model constructs in the experimental group, but changes in the control group were not significant. Self-efficacy was the strongest predictor of physical activity. [Conclusion] The health belief model is a useful model for improving individuals' understanding of the benefits of physical activity.

Content Modeling Based on Social Network Community Activity

  • Kim, Kyung-Rog;Moon, Nammee
    • Journal of Information Processing Systems
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    • 제10권2호
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    • pp.271-282
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    • 2014
  • The advancement of knowledge society has enabled the social network community (SNC) to be perceived as another space for learning where individuals produce, share, and apply content in self-directed ways. The content generated within social networks provides information of value for the participants in real time. Thus, this study proposes the social network community activity-based content model (SoACo Model), which takes SNC-based activities and embodies them within learning objects. The SoACo Model consists of content objects, aggregation levels, and information models. Content objects are composed of relationship-building elements, including real-time, changeable activities such as making friends, and participation-activity elements such as "Liking" specific content. Aggregation levels apply one of three granularity levels considering the reusability of elements: activity assets, real-time, changeable learning objects, and content. The SoACo Model is meaningful because it transforms SNC-based activities into learning objects for learning and teaching activities and applies to learning management systems since they organize activities -- such as tweets from Twitter -- depending on the teacher's intention.

웹 기반 아동문학 교육모형 개발 (The Development of a Model for Web-based Children's literature Education)

  • 유정아
    • 한국도서관정보학회지
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    • 제34권3호
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    • pp.317-343
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    • 2003
  • 최근에는 인쇄된 매체인 책과 함께 컴퓨터나 인터넷을 이용한 문학작품인 전자문학에 대한 관심이 높아지고 있으며, 이의 활용에 대해서는 다양한 측면에서 활발한 탐구가 있어왔다. 전자도서관을 이용한 효과적인 자료의 탐색, 전자문학 중심의 온라인 독서교육의 전개, 웹 문학의 교육적 활용 탐색 등의 연구가 있어왔고, 그것의 효과에 대해서 매우 긍정적이다. 이에 본 연구에서는 아동이 흥미를 갖고 있는 매체인 정을 기반으로 문학교육을 전개하는 방법을 탐색하고, 이를 구체화하여 모형으로 제시하였다.

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적응형 문턱값을 가지는 2차 조건 사후 최대 확률을 이용한 통계적 모델 기반의 음성 검출기 (Statistical Model-Based Voice Activity Detection Using the Second-Order Conditional Maximum a Posteriori Criterion with Adapted Threshold)

  • 김상균;장준혁
    • 한국음향학회지
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    • 제29권1호
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    • pp.76-81
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    • 2010
  • 본 논문에서는 음성의 통계적 모델에 기반한 음성 검출기 (voice activity detection, VAD)의 성능 향상을 위해 2차 조건 사후 최대 확률 (second-order conditional maximum a posteriori, second-order CMAP)기법을 적용한 우도비 테스트 (likelihood ratio test, LRT)를 제안한다. 제안된 알고리즘은, 기존의 통계적 모델에 기반한 음성 검출기와 CMAP 기반의 음성 검출기를 분석한 다음, 직전 2 프레임에서 음성의 존재와 부재에 대한 조건부 확률에 따라 실시간으로 적응형 문턱값을 구하여 기하 평균한 우도비와 비교하는 음성검출 결정법 (decision rule)을 제시한다. 제안된 알고리즘을 비정상 (non-stationary) 잡음환경에서 기존의 통계적 모델에 기반한 음성 검출기, CMAP 기반의 음성 검출기와 비교하였으며, 향상된 성능을 보였다.

이중채널 잡음음성인식을 위한 공간정보를 이용한 통계모델 기반 음성구간 검출 (Statistical Model-Based Voice Activity Detection Using Spatial Cues for Dual-Channel Noisy Speech Recognition)

  • 신민화;박지훈;김홍국;이연우;이성로
    • 말소리와 음성과학
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    • 제2권3호
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    • pp.141-148
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    • 2010
  • In this paper, voice activity detection (VAD) for dual-channel noisy speech recognition is proposed in which spatial cues are employed. In the proposed method, a probability model for speech presence/absence is constructed using spatial cues obtained from dual-channel input signal, and a speech activity interval is detected through this probability model. In particular, spatial cues are composed of interaural time differences and interaural level differences of dual-channel speech signals, and the probability model for speech presence/absence is based on a Gaussian kernel density. In order to evaluate the performance of the proposed VAD method, speech recognition is performed for speech segments that only include speech intervals detected by the proposed VAD method. The performance of the proposed method is compared with those of several methods such as an SNR-based method, a direction of arrival (DOA) based method, and a phase vector based method. It is shown from the speech recognition experiments that the proposed method outperforms conventional methods by providing relative word error rates reductions of 11.68%, 41.92%, and 10.15% compared with SNR-based, DOA-based, and phase vector based method, respectively.

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세부 공정별 CO2 배출 분석 및 환경비용 원가배분을 위한 Activity-based LCA 모델의 도입 - 커튼월 공사를 중심으로 - (Implementing Activity-based LCA Model for Carbon Dioxide Emission Analysis and Allocation of Environment Cost)

  • 임지연;이준성;신승우;손정욱
    • 한국건설관리학회논문집
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    • 제13권4호
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    • pp.78-88
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    • 2012
  • 지구 온난화의 주범인 온실가스 배출량을 규제하고자 하는 전 세계적인 기조에 따라 건설 분야에서도 이와 관련하여 다양한 노력이 시도되고 있다. 그 일례로 LCA (Life cycle Assessment) 방법론 도입을 통해 $CO_2$ 배출량을 정량적으로 측정하려는 연구가 활발하게 수행되고 있다. 그러나 일반 제조업에서 수행되고 있는 기존의 LCA 방법론은 다양한 자재의 투입과 복잡한 생산구조를 가지고 있는 건설업에 활용되기에는 많은 한계가 있다. 이에 본 연구는 보다 정확하고 세분화된 환경영향 평가를 도출할 수 있도록, 기존 LCA 방법론에 ABC원가관리방식을 도입한 Activity-based LCA 모델을 제안하였다. 이를 기반으로 대표적 온실가스인 $CO_2$의 주요 배출 Activity와 각각 배출량에 대한 정확한 예측이 가능하도록 하는 모델을 제시하였으며, 실제 시공 중인 건물의 커튼월 시스템 공정을 대상으로 하여 그 유용성을 검증하였다.

A Multi-agent based simulation Model for evacuees escaping from Tsunami disaster -To evaluate the evacuees escaping program in Fujisawa city, Japan-

  • Fujioka, Masaki;Ishibashi, Kenichi;Kaji, Hideki;Tsukagoshi, Isao
    • 한국시뮬레이션학회:학술대회논문집
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    • 한국시뮬레이션학회 2001년도 The Seoul International Simulation Conference
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    • pp.306-312
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    • 2001
  • In this research, we are trying to develop a framework to evaluate the prevention program for Tsunami disaster based on the Multi-agent simulation model. Tsunami has arisen by the earthquake. It happened after flew minutes or few hours when it occurred. It is clear that Tsunami will come after earthquake and from seashore. If we prevent the damage by Tsunami, we should make people who is in the seashore and lived near the seaside escape from there. Moreover we must forecast the escape activity from Tsunami. Former research of this field, some researches try to forecast the escape activity as macro level. However, people who escape from Tsunami is differ from their physical ability and ability of information processing. It needs a more accuracy model to forecast the escape activity of them. Furthermore they make a decision step by step using the various information. Therefore escape activity from Tsunami will describe using an agent based model which can only treat the information processing of human being. In this paper, we develop the evacuation model from Tsunami disaster using the Multi agent based model. The purpose of this study is to analyze the human action pattern when Tsunami occurred, and to make an accurately assessment for damages by Tsunami. The Fujisawa city government is planning and operating the various prevention program far Tsunami. However nobody assess it, because they do not have any simulation models for Tsunami disaster. If they want to set an effective prevention program for Tsunami, they should have any kinds of simulation model. The results of this study are 1) To develop the Multi agent based evacuees escape activity model. 2) Assess the damage of Tsunami in Fujisawa-City.

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A Comparative Study of Item Difficulty Hierarchy of Self-Reported Activity Measure Versus Metabolic Equivalent of Tasks

  • Choi, Bong-Sam
    • 한국전문물리치료학회지
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    • 제20권3호
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    • pp.89-99
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    • 2013
  • The purposes of this study were: 1) to show the item difficulty hierarchy of walking/moving construct of the International Classification of Functioning, Disability and Health-Activity Measure (ICF-AM), 2) to evaluate the item-level psychometrics for model fit, 3) to describe the relevant physical activity defined by level of activity intensity expressed as Metabolic Equivalent of Tasks (MET), and 4) to explore what extent the empirical activity hierarchy of the ICF-AM is linked to the conceptual model based on the level of energy expenditure described as MET. One hundred and eight participants with lower extremity impairments were examined for the present study. A newly created activity measure, the ICF-AM using an item response theory (IRT) model and computer adaptive testing (CAT) method, has a construct on walking/moving construct. Based on the ICF category of walking and moving, the instrument comprised items corresponding to: walking short distances, walking long distances, walking on different surfaces, walking around objects, climbing, and running. The item difficulty hierarchy was created using Winstep software for 20 items. The Rasch analyses (1-parameter IRT model) were performed on participants with lower extremity injuries who completed the paper and pencil version of walking/moving construct of the ICF-AM. The classification of physical activity can also be performed by the use of METs that is often preferred to determine the level of physical activity. The empirical item hierarchy of walking, climbing, running activities of the ICF-AM instrument was similar to the conceptual activity hierarchy based on the METs. The empirically derived item difficulty hierarchy of the ICF-AM may be useful in developing MET-based activity measure questionnaires. In addition to convenience of applying items to questionnaires, implications of the finding could lead to the use of CAT method without sacrificing the objectivity of physiologic measures.

Statistical Model-Based Voice Activity Detection Based on Second-Order Conditional MAP with Soft Decision

  • Chang, Joon-Hyuk
    • ETRI Journal
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    • 제34권2호
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    • pp.184-189
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    • 2012
  • In this paper, we propose a novel approach to statistical model-based voice activity detection (VAD) that incorporates a second-order conditional maximum a posteriori (CMAP) criterion. As a technical improvement for the first-order CMAP criterion in [1], we consider both the current observation and the voice activity decision in the previous two frames to take full consideration of the interframe correlation of voice activity. This is clearly different from the previous approach [1] in that we employ the voice activity decisions in the second-order (previous two frames) CMAP, which has quadruple thresholds with an additional degree of freedom, rather than the first-order (previous single frame). Also, a soft-decision scheme is incorporated, resulting in time-varying thresholds for further performance improvement. Experimental results show that the proposed algorithm outperforms the conventional CMAP-based VAD technique under various experimental conditions.