• Title/Summary/Keyword: Cost Improvement

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Determination of Grades and Design Strengths of Machine Graded Lumber in Korea (국내 기계등급구조재의 등급구분체계 및 기준설계값 결정방법 연구)

  • Hong, Jung-Pyo;Lee, Jun-Jae;Park, Moon-Jae;Yeo, Hwanmyeong;Pang, Sung-Jun;Kim, Chul-Ki;Oh, Jung-Kwon
    • Journal of the Korean Wood Science and Technology
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    • v.43 no.4
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    • pp.446-455
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    • 2015
  • Based on comparative studies on standards and grading procedures of machine graded lumber in Korea and other countries, this study proposed a procedure of determining the grade classification and design strengths of domestic machine graded lumber. Differences between machine stress rated lumber and E-rated laminations were detailed in order to clarify the need for the procedure improvement. To this improvement the use of average MOE requirement for grading was introduced instead of the fixed minimum MOE requirement which is currently used in the Korean standards. It was found that the fixed minimum MOE requirement method was easier for an inspector to grade but, less efficient as a strength predictor than the average MOE requirement method. The advantage of average MOE requirement method is statistically MOR-MOE regression-based MOR prediction and highly efficient in quality control though it requires a computer-aided operation system in an initial setup. A major weakness of the current Korean grading system was found that different strength characteristics depending on wood species were not reflected on the grade classification and the tabulated allowable design stress. The proposed procedures were developed taking advantages of respective merits of both methods and based on MOR-MOE regression analysis. Through this procedure, the grades of machine stress rated lumber should be revised to become interchangeable with E-rated lamination, which would be beneficial to the cost competitiveness of domestic machine graded lumber and glued laminated timber industry.

A Study on the Improvement of Capital Gains Tax Act through the Analysis of the Precedents of the cases of the lawsuit - Focusing on the transfer of inherited and donated property - (행정소송판례 검토를 통한 양도소득세법 개선방안 - 상속·증여받은 자산의 양도를 중심으로 -)

  • Yu, Soon-Mi;Kim, Hye-Ri
    • Management & Information Systems Review
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    • v.38 no.4
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    • pp.61-78
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    • 2019
  • When calculating gains from transfers of assets inherited or donated, the value recognized at the market price as of the date of inheritance or acquisition is recognized as the actual transaction value at the time of acquisition. However, Precedents for the appeal for review by the NTS, the request for adjudgment by the Tax Tribunal(TT) and the request of examination by the Board of Audit and Inspection of Korea(BAI) and the cases of the lawsuit have not shown a consistent results on how much such a the actual transaction value will be measured. This study investigates the operating state of the current tax appeal system using the statistical data of the TT, NTS, and BAI and cases of the lawsuit from 2008 to 2017, and suggests the Improvement of Capital Gains Tax Act on the transfer of inherited and donated property. As a result, total number of requested cases has diminished because cases of the pre-assessment review and the reconsideration appeal by the NTS have decreased steadily over the past decade, while the cases of the lawsuit and the administrative trials(the request for adjudgment by the TT, the appeal for review by the NTS, and the request of examination by the BAI) have been steadily increasing. Also This study found that more than 40% of the complainants proceeded with the cases of the lawsuit proceedings in disagreement with the disposition of tax dissatisfaction under the administrative trials. In addition, Even though the retrospective appraisal price is not recognized as the market price due to the strict interpretation of the tax regulations, it can be seen that it is interpreted as a more expanded concept in the application of the market price than the government office or the tax judge. Therefore, according to the precedents of the cases lawsuit, it is necessary to establish a regulation on the recognition of retroactive appraisal value.

Trends of mushroom science and mushroom industry (버섯과학과 버섯산업의 동향)

  • Yoo, Young-Bok;Kong, Won-Sik;Oh, Se-Jong;Cheong, Jong-Chun;Jang, Kab-Yeul;Jhune, Chang-Sung
    • Journal of Mushroom
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    • v.3 no.1
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    • pp.1-23
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    • 2005
  • World production of mushrooms has been increasing 10-20% every year. Recently, Pleurotus eryngii and P. nebrodensis are very popular as new mushroom species for cultivation. Two kinds of mushrooms, Gumji (Ganoderma) and Soji, were described in old book of Samguksagi (History of the three kingdoms; 1145) in Koryo-dynasty. Many kinds of mushrooms were also described in more than 16 kinds of old books during Chosun-dynasty in Korea. One hundred and sixty commercial strains of 25 species in mushrooms were distributed to cultivators. By the way, only 8 varieties of them have registered variety protection. Mushroom industry as important export products developed from 1960 to 1980. Production of mushrooms as food was 181,828 metric tons valued at 800 billion Korean won in 2003. Isolated and identified substances from mushrooms are promising antifungal, antiinflammatory, antitumor, antiviral (anti-HIV), antibacterial & antiparasitic, antidiabetic, immunomodulating, kidney tonic, hepatoprotective, nerve tonic, and sexual potentiator. These substances can also be used for blood pressure regulation and effective against cardiovascular disorders, hypocholesterolemia & hyperlipidemia, and chronicbronchitis. Mushroom products including pharmaceuticals, tonics, healthy beverages, functional biotransformants, and processed foods have also became available on the markets. Compost and feed can likewise be made from mushroom substrates after harvest. The mushroom industry is already one of the fastest growing investment sectors in Korea. By the way, there is a need to strain improvement for variety protection, advanced cultivation technology at low cost for growers, and control of demand and supply for marketing in order to more upgrade development of mushroom industry in the future.

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An Analysis of the Cognition of Professionals Regarding the Validity of Planting Design Change that Occurred in the Landscape Construction of a Major Private Company (민간기업 조경공사에서 나타나는 식재설계 변경 타당성에 대한 전문가 인식 분석)

  • Park, Jae-Young;Cho, Se-Hwan
    • Journal of the Korean Institute of Landscape Architecture
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    • v.42 no.6
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    • pp.101-110
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    • 2014
  • This study analyzes the validity of the type classification of the type and design changes of apartment landscaping planting construction design changes that were completed in the private sector, efficiently manages the design changes that are displayed over landscaping planting work in general in the future, and performs research by placing the object underlying the presentation. The results are as follows. First, the percentage that occurred in the planting construction of design changes that have occurred in the apartment landscaping construction was carried out in the private sector and accounted for 61.8%. This indicates that part of the planting is a major design change. Second, as the cause of such a design change to be those associated with the field conditions such as lack of main construction period. In particular, due to a change in oral, appeared 7-48 times design changes of one review design change approval is complex, design changes of planting construction had shown a feature that occurs in multiple simultaneous. Third, the 7 types of Design Changes in planting design were delineated as 'design changes for consideration of the user', 'design changes for image improvement', 'design changes for ease of maintenance', 'design changes due to the mismatch of design statement', 'design changes due to the relationship with the engineering species of other', 'design changes due to lack of field study', and 'design changes due to the consideration of feasibility.' Fourth, 'design changes for consideration of the user' and 'design changes for image improvement' were found in more than half of the frequency of the overall changes. This differed from the results shown in public corporations. Fifth, if planting construction design change process, private companies, it was found that is showing the approval of the practice after the previous construction of the construction cost savings due to construction time. However, in the case of a public corporation, these exhibited a different aspect from the private sector and show a design change procedure that reflects the changes after the design change events in the field have occurred. The above results, the type of landscaping works in planting design change of public enterprises, regardless of the private sector, is the same in the seven types, the main reason of and procedures for design changes, indicating that there are other respects. In design change, it may be desirable to apply becomes liquidity rationality and efficiency of the dimension, depending on the nature of the landscape construction.

Experimental Study on the Performance Improvement of Velcro Reinforcement through Internal Filling (내부충진을 통한 벨크로 보강재의 성능향상에 대한 실험적 연구)

  • Jeong, Yeong-Seok;Kwon, Minho;Kim, Jin-Sup;Nam, Gwang-Sik
    • KSCE Journal of Civil and Environmental Engineering Research
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    • v.41 no.4
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    • pp.347-355
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    • 2021
  • During the earthquake, for multi-story structure, if the first floor is soft, the deformation will concentrate on that floor causing a serious damage to the column members which might leads to the collapse of the whole structure like Piloti structure during the Pohang earthquake in Korea. According to the 2016 National Disaster Management Research Institute's "Investigation of Seismic Reinforcement and Cost Analysis of Domestic Non-seismic Buildings", the rate of seismic resistance of private reinforced concrete buildings was 38.3 %. Among them, it was reported that the seismic-resistance ratio of the two to five-story structures was less than 50 %. Accordingly, the government is trying to improve the seismic rate through support projects, but the conventional seismic reinforcement methods are still expensive, and emergency construction is difficult. Therefore, in this study, the field applicability was evaluated by improving the reinforcement method using Velcro, which was developed through the research project of the Ministry of Land, Transport and Maritime Affairs in 2014. In order to improve the performance of the Velcro reinforcement method, introducing the initial tension of Velcro using high foaming rigid urethane filling between the Velcro and concrete of the columns was applied. Additionally, an experiment was conducted to evaluate the ductility of Velcro specimen from the concrete confinement effect. As a result, the ductility of the Velcro specimen was improved compare to Normal specimen. However, the energy dissipation capacity of VELCRO2 is better than VELCRO1, yet the maximum ductility of those two specimens did not show a significant difference. Therefore, the improvement of the internal filler material is still needed to have a better maximum ductility.

The Effects of a Brief Intervention for Insomnia on Community Dwelling Older Adults (지역 사회 노인을 대상으로 한 불면증 단기 치료 프로그램의 효과)

  • Oh, Eui Sun;Park, Kyung Mee;An, Suk Kyoon;Namkoong, Kee;Shim, Da-hye;Lee, Eun
    • Sleep Medicine and Psychophysiology
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    • v.25 no.2
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    • pp.74-81
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    • 2018
  • Objectives: Insomnia is one of the major concerns in the elderly population. Cognitive behavioral treatment for insomnia is the first line treatment option, but there are some limitations including time and cost burdens and the requirement for sufficient cognitive resources to obtain a proper treatment effect. The Brief intervention for insomnia (BII) is a treatment that focuses on behavioral aspects of insomnia in primary care practices. The purpose of this study was to evaluate the effects of BII in community-dwelling older adults. Methods: A total of 47 older adults with insomnia were enrolled from community centers between May 2016 and January 2018. They participated in the BII program for three weeks. We gathered sleep-related participant information with using the Pittsburgh sleep quality index (PSQI), the Sleep hygiene index, and a sleep diary. Clinical efficacy was evaluated by comparing total sleep time (TST), sleep latency (SL), waking after sleep onset (WASO), and sleep efficiency (SE) before and after the treatment. Results: There was significant improvement in sleep-related features after BII. Global score and sleep quality from the PSQI, freshness, and WASO from the sleep diary showed statistically significant improvement. Conclusion: We found BII showed positive clinical efficacy in community dwelling older adults, especially from the perspective of subjective sleep quality and WASO. This finding implies that BII can be effectively applied for the managment of elderly insomnia patients in a community setting.

A Study on Promotion and Improvement of YouTube Music Contents Through the User Evaluation of Card Live ('명함라이브' 사용자 평가를 통한 유튜브 음악 콘텐츠 홍보 및 개선방안 연구)

  • You, Jae-Sun
    • Journal of Korea Entertainment Industry Association
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    • v.14 no.4
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    • pp.105-120
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    • 2020
  • This study explores the process of the actual content production and distribution, by creating a YouTube channel to promote the popular music contents produced by the researcher, which thus reflects the reality where the production of video contents rapidly increases. A YouTube channel titled "Alida Music", of which the focus was to promote indie musicians, was created on February 2019. The contents of 10 indie musicians were produced in one-take live format. The information of the indie musicians was displayed in the form of a screen business card, with their e-mail address and SNS account at the top. Therefore, this promotional design was named "Card Live". Promotional video contents marked with the QR code in the lower right on the screen were produced, along with the promotional phrase "Communicate directly with the artist through the QR code", which allows viewers to watch other contents of the indie musician when they scan the QR code. This research conducted a study on how to improve and promote "Card Live" contents of "Alida Music", which were produced through this process. A group interview targeting five indie musicians, among whom one participant deemed significant was selected to conduct a one-to-one in-depth interview. As a result of the study, the following three conclusions were drawn. First, YouTube was found to be the medium with the greatest influence and highest efficiency at the lowest cost. Second, the evaluation of the participants on "Card Live" were divided into the three categories: need for one-take live, the design elements of "Card Live", and scanning issues of the QR code. Third, there is a need for promotional methods that can effectively utilize the media aspects of YouTube: the channel management issues such as raising public awareness as well as the number of subscribers of "Alida Music" should be resolved and measures to effectively use various media including other SNS should be developed. In terms of its content, it is imperative to recruit diverse performers to make various contents, as well as to come up with ways to link "Card Live" contents with offline. Based on these results, "Card Live" contents should be further revised and complemented in order to provide interesting contents to consumers, which will further develop "Alida Music" as a platform where various musicians and companies meet, thereby inducing contracts with popular music agencies and generating advertising revenues. However, since this study was carried out only with the limited number of participants, future studies should include more participants to bring forth a variety of promotional plans and improvement measures. Also, in the era of consuming contents through smart devices, the fact that some features of "Card Live" were available only on PC, did not fully reflect the characteristics of the times. In the future research, various contents that smartphone users can access and view freely without PC should be produced.

Improvement in Calculating Engineer Standard Wage Rate and Its Appropriate Level Computation (엔지니어링 노임단가 산출기준 개선방안과 적정 노임단가 추정)

  • Lee, Jae Yul;Lee, Hae Kyung
    • KSCE Journal of Civil and Environmental Engineering Research
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    • v.42 no.6
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    • pp.853-860
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    • 2022
  • The purpose of this study is to suggest an improvement plan for the calculation method of the engineer standard wage rate (ESWR) and to compute a reasonable ESWR. To this end, an adequacy review of theESWR calculation criteria was conducted along with an extensive engineering industry survey. The survey results were analyzed using an effective response sample of 748 companies out of 1,000 survey samples extracted by stratifying the 5,879 survey population. The main results were as follows. ①When calculating the engineering service fee, the prime contractor's engineer wage is suitable for the ESWR. The ESWR can be estimated by the formula 'average wage÷[1-proportion of subcontract orders×(1-subcontract rate)].' ② The field survey showed that the number of monthly working days was 20.35-20.54 days at 99 % confidence interval, which was significantly different from the current standard (22 days). In addition, as a result of a legal review of the ESWR criteria, it was found that the number of working days should be calculated in accordance with the Labor Standards Act after 2022. ③ Applying government guidelines, the time difference between the wage survey and the ESWR application can be corrected by the past ESWR increase rate for a specific period. ④ Using modeling based on the analysis above, the current ESWR was 13.5-14.5 % lower than the appropriate level. A lower ESWR was driven by the non-reflection of subcontract structure (4.1 %), overestimation of monthly work days (6.8-7.8 %), and application of past wage (2.6 %). The proposed model is expected to be widely used in policy making, as it can provide a useful framework for calculating the standard wage rate in similar industries as well as calculating appropriate engineering fees.

Analysis of Munitions Contract Work Using Process Mining (프로세스 마이닝을 이용한 군수품 계약업무 분석 : 공군 군수사 계약업무를 중심으로)

  • Joo, Yong Seon;Kim, Su Hwan
    • Journal of Intelligence and Information Systems
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    • v.28 no.4
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    • pp.41-59
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    • 2022
  • The timely procurement of military supplies is essential to maintain the military's operational capabilities, and contract work is the first step toward timely procurement. In addition, rapid signing of a contract enables consumers to set a leisurely delivery date and increases the possibility of budget execution, so it is essential to improve the contract process to prevent early execution of the budget and transfer or disuse. Recently, research using big data has been actively conducted in various fields, and process analysis using big data and process mining, an improvement technique, are also widely used in the private sector. However, the analysis of contract work in the military is limited to the level of individual analysis such as identifying the cause of each problem case of budget transfer and disuse contracts using the experience and fragmentary information of the person in charge. In order to improve the contract process, this study analyzed using the process mining technique with data on a total of 560 contract tasks directly contracted by the Department of Finance of the Air Force Logistics Command for about one year from November 2019. Process maps were derived by synthesizing distributed data, and process flow, execution time analysis, bottleneck analysis, and additional detailed analysis were conducted. As a result of the analysis, it was found that review/modification occurred repeatedly after request in a number of contracts. Repeated reviews/modifications have a significant impact on the delay in the number of days to complete the cost calculation, which has also been clearly revealed through bottleneck visualization. Review/modification occurs in more than 60% of the top 5 departments with many contract requests, and it usually occurs in the first half of the year when requests are concentrated, which means that a thorough review is required before requesting contracts from the required departments. In addition, the contract work of the Department of Finance was carried out in accordance with the procedures according to laws and regulations, but it was found that it was necessary to adjust the order of some tasks. This study is the first case of using process mining for the analysis of contract work in the military. Based on this, if further research is conducted to apply process mining to various tasks in the military, it is expected that the efficiency of various tasks can be derived.

A Study on the Development of Environment Color Checklists for Senior Center Based on Characteristics of the elders (재가노인의 특성을 고려한 경로당 환경색채 체크리스트 개발)

  • Choi, Yerim;Park, Heykyung
    • Korea Science and Art Forum
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    • v.34
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    • pp.327-337
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    • 2018
  • Korea is rapidly becoming an aging society as much as it takes the first place among OECD countries, and as the life expectancy of Korea gradually increases, the proportion of the elders in society increases. Accordingly, the happiness of the elders is contributed to the overall social atmosphere and happiness, however, the lower quality of life of the elders due to physical, psychological and social changes can be developed into social problems such as depression and rising suicide rate. As a result, there is a social interest in improving the quality of life and satisfaction of the elders, and the senior citizen center is receiving renewed attention as a form of welfare facility that can play a pivotal role in the social activities of the elders. In recent years, efforts to improve the environment of the senior citizen center have been made due to the growing role of it, however, there is a controversy over whether the quality of the indoor environment is user-friendly or not due to the limitations of material resources and human resources. It is considered that the quality of the color environment should be improved in the senior citizen center in the way that the color environment is not only an indoor environmental factor which gives high psychological and mental effects to users but also a way to improve the environmental satisfaction at the lowest cost. Previous studies on the facilities related to the elders have been actively carried out, but they were very sporadic and there was very little information about the color environment in the related laws or in the guideline presented by cities. It is necessary to integrate guidelines that are scattered within a comprehensive range without any specific target in order to grasp the current status of the color environment and to properly evaluate it. In addition, considering that the senior citizen center is an important leisure facility for the elders that functions in a residential area with a nationwide network, the results of this study are expected to contribute to the environmental improvement of existing senior citizen center which will be activated in the future by enabling the improvement of psychological satisfaction of the elders.