• Title/Summary/Keyword: Activity-based Model

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

  • Choi, Sungwoon
    • Journal of the Korea Safety Management & Science
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    • v.16 no.1
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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
    • Korean Journal of Exercise Nutrition
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    • v.25 no.4
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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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    • v.10 no.2
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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.

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

  • 유정아
    • Journal of Korean Library and Information Science Society
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    • v.34 no.3
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    • pp.317-343
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    • 2003
  • The purpose of this study is to develop a general model for web-based children's literature education and to validate the model. Both qualitative and quantitative methods were used for the analysis of this study. The findings of this research were three point. At First, the model of web-based children's literature education have five major components i.e., objects, construction of activity, display of activity, management of it, and evaluation of it. At second, the creative writing was revealed the core of the web-based children's education. The third, web-based children's literature activity can be followed by cyber learning community activities.

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

  • Kim, Sang-Kyun;Chang, Joon-Hyuk
    • The Journal of the Acoustical Society of Korea
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    • v.29 no.1
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    • pp.76-81
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    • 2010
  • In this paper, we propose a novel approach to improve the performance of a statistical model-based voice activity detection (VAD) which is based on the second-order conditional maximum a posteriori (CMAP). In our approach, the VAD decision rule is expressed as the geometric mean of likelihood ratios (LRs) based on adapted threshold according to the speech presence probability conditioned on both the current observation and the speech activity decisions in the pervious two frames. Experimental results show that the proposed approach yields better results compared to the statistical model-based and the CMAP-based VAD using the LR test.

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

  • Shin, Min-Hwa;Park, Ji-Hun;Kim, Hong-Kook;Lee, Yeon-Woo;Lee, Seong-Ro
    • Phonetics and Speech Sciences
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    • v.2 no.3
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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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Implementing Activity-based LCA Model for Carbon Dioxide Emission Analysis and Allocation of Environment Cost (세부 공정별 CO2 배출 분석 및 환경비용 원가배분을 위한 Activity-based LCA 모델의 도입 - 커튼월 공사를 중심으로 -)

  • Lim, Ji-Youn;Yi, June-Seong;Shin, Seung-Woo;Son, Jeong-Wook
    • Korean Journal of Construction Engineering and Management
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    • v.13 no.4
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    • pp.78-88
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    • 2012
  • As worldwide efforts to reduce global warming gases, the construction Industry is endeavoring to diminish carbon dioxides emissions. Especially, by introducing the LCA methodology to the industry, A variety of related studies to measure the emission of carbon dioxides have been conducted. However, when the conventional LCA methodology is applied to the construction projects, some limitations have been reported. To overcome the restrictions derived from the industry characteristics, this research suggested the Activity-based LCA model by applying the Activity-based Costing (ABC), which breaks down the whole life cycles into more detailed stages. By implementing the newly developed model, forecasting accuracy of $CO_2$ emission was elevated, and the critical control points on carbon dioxides were established. Through the case study of aluminium curtain-wall system, this research verified the usefulness of the Activity-based LCA.

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
    • Proceedings of the Korea Society for Simulation Conference
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    • 2001.10a
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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
    • Physical Therapy Korea
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    • v.20 no.3
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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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    • v.34 no.2
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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.