• Asia-Pacific Journal of Business
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• v.14 no.2
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• pp.101-118
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• 2023

Purpose - The purpose of this study is to find out how a company can do reasonable cost calculations in a simple way and establish profitability improvement strategies based on the results. Design/methodology/approach - In this study, a case that compounding company K applied TDABC was studied. A case study was conducted on the process of company K reviewing and applying TDABC and the process of implementing the cost calculation for each product by applying TDABC, and establishing a profitability improvement strategy for each product based on the results. Findings - Company K rearranged the production standard information of the compounding industry such as productivity and batch size of each product to apply TDABC. Cost calculation was performed for each product according to the revised production standard information. After the cost calculation for each product was carried out, Company K established a strategy to improve profitability of each product. The profitability improvement strategy was implemented in two ways: a cost reduction strategy and a product price increase strategy. As a result of the final strategy execution, the profitability of each product was improved. Research implications or Originality - This study found a reasonable costing standard in consideration of the specificity of the research target company, and applied it to cost calculation cost for each product. It contains the process of establishing production and sales strategies for each product based on the cost calculation results. It is expected that this case study will serve as a good reference material for establishing cost calculation and profitability improvement strategies in similar businesses.

• Journal of the Society of Disaster Information
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• v.16 no.4
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• pp.849-856
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• 2020

Purpose: Greenhouse gases are one of the major causes of global warming, a global disaster. It aims to improve how effective the GHG reduction policy, which is the main cause of global warming in the transportation sector, has been effective on the highway and how to calculate GHG emissions. Method: Using the DSRC raw data, we estimate the emissions of Namhae Expressway (Yeongam-Suncheon) from 2017 to 2019 in two ways, a macro method (conventional) and a micro method (individual vehicle). Result: As a result of calculating the emission of the highway, the result was far exceeding the estimated emission, and it was found that when the calculation was performed for each vehicle, it was underestimated by more than 20%. Conclusion: If more emissions are continuously emitted than expected in the current transportation sector, additional emission reduction policies are needed to achieve the current greenhouse gas reduction targets. In addition, in the calculation of emissions, which is the basis of this policy, analysis was conducted for each individual vehicle using the current DSRC raw data, but using GPS afterwards will enable precise emission calculation through a more microscopic analysis.

• The Transactions of The Korean Institute of Electrical Engineers
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• v.61 no.2
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• pp.209-215
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• 2012

This paper deals with a reduction of cogging torque and estimate of inductance for IPMSM. The flux barriers(Barrier) and the auxiliary slot(Notch) for the reduction of cogging torque was installed for increase of driving characteristic in IPMSM. The cogging torque, driving torque and inductance are analyzed by using FEM(Finite Element Method) and the results of inductance calculation are compared to experimentation ones.

• Journal of the Korea Concrete Institute
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• v.12 no.2
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• pp.21-30
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• 2000

In the Ultimate Strength Design, the design strength of a member is determined by multiplying the strength reduction factor to the nominal strength. This concept may be a reasonable approach, however it can not consider failure modes appropriately. Moreover, column design strength diagram show an abrupt change at a low level of axial load, which does not seem to be reasonable. This research compares the design strength determined by the strength resistance factors. As the material resistance factors for flexure and compression, 0.65 and 0.90 are proposed for concrete and steel, respectively. The design strength calculation process by applying material resistance factors addresses failure modes more effectively than by applying member strength reduction factor, and provides more resnable design strength for reinforced concrete flexural and compression members.

• Journal of Ocean Engineering and Technology
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• v.11 no.2
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• pp.122-130
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• 1997

Coastal diaster induced by waves and countermeasures were investigated in the viewpoint of reduction of overtopping rate with enviroment in fishing port. The reduction method of wave overtopping rate using ecosystem control structures was proposed and studied on the efficiency by hydraulic and numerical experiments. The estimation models on wave overtopping rate was proposed after comparing previous models with dimensional analysis and experimental results. Control function o fwave overtopping by use of ecosystem controlstructures was simulated and discussed with combining wave shoaling-dissipation-breaking deformation model around ecosystem control structures and newly proposed calculation model for wave overtopping rate. Feasiblilty of ecosystem control structures could be confirmed for reduction of wave overtopping and fisheries-based multipurpose development of coastal zone.

• The Transactions of the Korean Institute of Electrical Engineers B
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• v.53 no.5
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• pp.283-294
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• 2004

This paper introduces the new Direct Torque Control(DTC) method based on the estimated torque in Switched Reluctance Motor(SRM) and applies the proposed DTC to SRM for the instantaneous torque ripple reduction. The nonlinear characteristics of SRM is considered in the calculation of the estimated torque and the theory is described in this paper. Current control is one of the kernel elements of torque controller and the performance of the current control should be high for this work. But the conventional PI current control has a weak point in SRM application because of motional EMF. Consequently, this paper makes up for the weakness of PI controller through present of new current controller, that is termed the non-interference current control. The ability of proposed torque and current controller is verified through simulation and experiment.

• Journal of computational fluids engineering
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• v.17 no.4
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• pp.56-68
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• 2012

Nowadays, Unmanned Combat Air Vehicle(UCAV) has become an important aircraft system for the national defense. For its efficiency and survivability, shape optimization of UCAV is an essential part of its design process. In this paper, shape optimization of UCAV was processed for aerodynamic performance improvement and Radar Cross Section(RCS) reduction using Multi Objective Genetic Algorithm(MOGA). Lift and induced drag, friction drag, RCS were calculated using panel method, boundary layer theory, Physical Optics(PO) approximation respectively. In particular, calculation applied Radar Absorbing Material(RAM) was performed for the additional RCS reduction. Results are indicated that shape optimization is performed well for improving aerodynamic performance, reducing RCS. Further study will be performed with higher fidelity tools and consider other design segments including structure.

• International Journal of Human Ecology
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• v.8 no.1
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• pp.1-8
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• 2007

Degradation of cellulose during prolonged exposure in atmospheric conditions has been recognized as one of main problems in preserving cellulose-made products. The purpose of this research was therefore to study effects of borohydride reduction in improving both the color and strength retention of cotton fabrics artificially aged at temperatures ranging from $100^{\circ}C$ to $150^{\circ}C$. Results indicated that the fabrics treated with either sodium or tetramethylammonium borohydrides (TMA) were degraded at rates about one-half that of water-washed cotton. These results were consistent over the temperature range. Calculation of the activation energy (Ea) by different methods showed $Ea\;=\;25.5{\pm}\;1.5\;Kcal$, in keeping with measurements made by others at lower temperatures. The TMA-treatment was effective in minimizing discoloration of the fabrics with pre-baking, but not of the un-prebaked fabrics.

• Journal of Institute of Control, Robotics and Systems
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• v.8 no.6
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• pp.439-444
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• 2002

In this paper, a new model reduction method is proposed to obtain a reduced order model in the frequency domain. The method is developed based on the second-order plus dead time modeling technique. The initial value of the reduced model parameters can be obtained using this method coinciding four point(0, -$\pi$/2, -$\pi$, -3$\pi$/2) on the Nyquist curve. The optimal parameters of the reduced model is obtained through calculation procedure with three steps. It is shown that Nyquist curves and unit step responses of the reduced models of numerical examples closely agree with those of original models.

• Journal of Environmental Science International
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• v.25 no.1
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• pp.23-29
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• 2016

This study has conducted greenhouse gas emission reduction test as using Oyster-shells originated PCC paper filler compare to non-Oyster shells used PCC. This examination was estimated and calculated in accordance with both IPCC (Intergovernmental Panel on Climate Change) and World Business Council for Sustainable Development (WBSCD). The greenhouse gas emission reduction estimation result indicates that, when oyster shells are recycled and used as paper filler, it reduces $27.97tCO_2\;per\;100\;ton$ of oyster shells. It is greenhouse gas emission $44.27tCO_2$ from PCC production changed to carbon emission reduction when replaced with oyster shell. LNG greenhouse gas emission $16.3tCO_2$ in relation to the pre-treatment with oyster shell per 100 ton is also reflected. As a result, it is assumed that roughly $0.2797tCO_2/oyster\;shell{\cdot}ton$.