• 제목/요약/키워드: Depreciation Analysis

검색결과 82건 처리시간 0.021초

제주시 폐기물환경사업소의 미활용에너지 활용방안 연구 (A Study on Unused Energy Management of Jeju City Waste Environment Center)

  • 김상혁;권기린;박윤철
    • 동력기계공학회지
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    • 제8권1호
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    • pp.48-54
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    • 2004
  • In this study, waste heat of Jeju City Waste Environment Center is investigated and the utilization method is suggested with economical analysis of additional investment that needed for new facility. Energy balance of the typical facilities is considered in this study such as incineration plant and LFG power plant. The payback period of the investment which is used for the LFG power plant waste heat utilization facility is about 2.4 years and the economic profit of the facility during 10 years operation is up to 926 million won.

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합병기업의 효율성에 관한 연구 -합병기업의 비용항목 분석- (A Study on the Efficiency of the Mergers & Acquisition -focus on the Cost analysis-)

  • 정범석
    • 경영과정보연구
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    • 제6권
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    • pp.117-135
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    • 2001
  • This study investigates whether the post-merger bad performance of merging firms was caused by the increase of cost and which cost is responsible for that, if it were. To do this, it is investigated whether there is any difference in terms of cost between pre-merger versus post-merger firms. Also the comparison of cost is used between merging firms and non-merging control groups. The finding is that the merging firms have a bigger cost than the non-merging control group and the post-merger firms have a bigger cost than the pre-merger firms. Especially labor cost to revenue and depreciation cost to revenue are statistically very different among them. Thus it is suggested that there are inefficiency of manpower and assets.

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위암환자 가족들의 경험세계에 관한 연구 (Lived Experience of the Family Members of Gastric Cancer Patients)

  • 이명선
    • 대한간호학회지
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    • 제27권2호
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    • pp.275-288
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    • 1997
  • The purpose of the study is to explore and describe the lived experience of family members with gastric cancer patients using the grounded theory methodology. The participants were ten spouses of gastric cancer patients who had some kind of treatment at the hospital. They were asked open-ended and descriptive questions in order for them to talk about their experiences in their own terms. As the interveiw progressed the questions became more specific to discuss themes and working hypotheses that emerged from the analysis of previous interviews. All interviews were tape-recorded and transcribed for the analysis. Constant the core category that was emerged from the comparative analysis is “magmaggam” which can be described as a psychological distress due to a high level of uncertainty regarding the health of the patient and the future of the caregivers. Psychological distress includes several emotional feelings such as frustration. anxiety, fear, guilty, and self depreciation. Subcategories or strategies related to the core category are 1) managing illness, 2) using folk medicine, 3) giving the patient a reason to live, 4) being patient, 5) losing reality, 6) anticipatory experience on the patient's death and parting, and 7) changing interpersonal relationships. The results of this study would help clinical nurses to develop nursing intervention to help spouses of gastric cancer patients establish efficient coping strategies in dealing with the problems they face.

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기술발전에 따른 생존모형 선정 (Selection of Survival Models for Technological Development)

  • 오현승;김종수;이한교;임동순;조진형
    • 산업경영시스템학회지
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    • 제32권4호
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    • pp.184-191
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    • 2009
  • In a technological driven environment, a depreciation estimate which is based on traditional life analysis results in a decelerated rate of capital recovery. This time pattern of technological growths models needs to be incorporated into life analysis framework especially in those industries experiencing fast technological changes. The approximation technique for calculating the variance can be applied to the six growth models that were selected by the degree of skewness and the transformation of the functions. For the Pearl growth model, the Gompertz growth model, and the Weibull growth model, the errors have zero mean and a constant variance over time. However, transformed models like the linearized Fisher-Pry model, the linearized Gompertz growth model, and the linearized Weibull growth model have increasing variance from zero to that point at which inflection occurs. It can be recommended that if the variance of error over time is increasing, then a transformation of observed data is appropriate.

The Impact of COVID-19 on Individual Industry Sectors: Evidence from Vietnam Stock Exchange

  • TU, Thi Hoang Lan;HOANG, Tri M.
    • The Journal of Asian Finance, Economics and Business
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    • 제8권7호
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    • pp.91-101
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    • 2021
  • The paper examines the impact of the COVID-19 pandemic on the stock market prices. The vector autoregression model (VAR) has been used in this analysis to survey 341 stocks on the Ho Chi Minh City Stock Exchange (HOSE) for the period from January 23, 2020 to December 31, 2020. The empirical results obtained from the analysis of 11 economic sectors suggest that there is a statistically significant impact relationship between COVID-19 and the healthcare and utility industries. Additional findings show a statistically significant negative impact of COVID-19 on the utility share price at lag 1. Analysis of impulse response function (IRF) and forecast error variance decomposition (FEVD) show an inverse reaction of utility stock prices to the impact of COVID-19 and a gradual disappearing shock after two steps. Major findings show that there is a clear negative effect of the COVID-19 pandemic on share prices, and the daily increase in the number of confirmed cases, indicate that, in future disease outbreaks, early containment measures and positive responses are necessary conditions for governments and nations to protect stock markets from excessive depreciation. Utility stocks are among the most severely impacted shares on financial exchanges during a pandemic due to the high risk of immediate or irreversible closure of manufacturing lines and poor demand for basic amenities.

뉴스콘텐츠 제작자들의 역할스트레스와 심리적 탈진감이 직무만족에 미치는 영향 (Impacts of Newspaper Contents Producers' Role Stress and Burnout on Their Job Satisfaction)

  • 장해순;김창남
    • 한국콘텐츠학회논문지
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    • 제10권10호
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    • pp.209-218
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    • 2010
  • 본 연구는 뉴스콘텐츠 제작자들의 역할 스트레스와 심리적 탈진감에 직무만족도에 어떠한 영향을 미치는가를 밝혀내는데 목적이 있다. 이를 위해 신문사에 종사하는 저널리스트를 대상으로 설문조사가 이루어졌다. 총 229부가 통계분석에 사용되었으며, 상관관계분석, 다변인 회귀분석을 실시하여 검증이 이루어졌다. 분석결과 첫째, 역할 스트레스 4개의 요인 중 역할모호성, 반복적 업무, 역할갈등에 대한 스트레스가 높을수록 직무만족도가 낮아지는 것으로 나타났다. 반면 역할과부하로 인한 스트레스가 가장 많음에도 불구하고 직무만족도와는 아무런 관련이 없는 것으로 밝혀졌다. 또한 역할 스트레스 요인 중 역할모호성이 직무만족도에 상대적으로 가장 큰 영향력을 미치는 것으로 나타났다. 둘째, 심리적 탈진감은 직무만족도와 부적상관관계가 있는 것으로 나타났다. 즉 저널리스트들은 정서적 고갈, 비인격화, 자아성취감 저하와 같은 심리적 탈진감을 많이 느낄수록 직무만족도가 낮아지는 것을 알 수 있다. 또한 심리적 탈진감 요인 중 자아성취감 저하가 직무만족도에 가장 큰 영향력을 미치는 요인으로 밝혀졌다.

잎담배 재배농가의 생산비 분석 (Production Cost Analysis of Leaf tobacco farm Households)

  • 김재홍;강일택
    • 농업과학연구
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    • 제31권2호
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    • pp.149-160
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    • 2004
  • This study had carried out an analysis of leaf tobacco production cost by cost items, growing stages, and farm sizes per 10a to provide the basic data for determination of the purchasing price of leaf tobacco by KT&G. Considering the survey results of 12 tobacco farm households, the composition rates of production cost by items revealed as 7-10% for land service, 5-22% for depreciation, 13-25% for material costs, 50-65% for labour cost respectively. The production cost of leaf tobacco by growing stages were shown as 15.3% in nursery bed period, 32.3% in main growing period in field, 30.8% in harvesting period and 21.6% in packing period. The magnitude of wage expenditure was appeared as harvesting stage, packing stage, growing stage on main field and nursery bed stage in order. The amount of material costs were revealed as the growing stage in main field, harvesting stage, nursery bed stage and packing stage respectively. The production costs of leaf tobacco per 10a by farm sizes were shown as 1,615,879won for small farm, 1,446,896won for medium farm and 1,454,408won for large farm respectively. The production cost of leaf tobacco had shown decreasing tendency according to increasing farm sizes. To promote the international market competitiveness of leaf tobacco producing farms, labour saving production technologies and cost effective farm size to decrease tobacco production cost should be developed.

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반도체 스위칭 소자를 이용한 임펄스 착자기의 비용 산정 및 경제성 분석 (Cost Estimation and Economical Efficiency Analysis of Impulse Magnetizer using Semiconductor Switching Device)

  • 김필수;김용;백수현;권순도;윤석호
    • 한국조명전기설비학회지:조명전기설비
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    • 제11권4호
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    • pp.66-73
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    • 1997
  • 반도체 스위칭소자를 이용한 커패시터 방전 임펄스 착자기는 착자요크에 순간적인 고전류 임펄스를 방전시켜 여러 종류의 영구자석을 생산하는데 사용된다. 요즈음 이러한 착자기의 비용은 상당히 고가이다. 본 연구에서는 반도체 스위칭 소자를 이용한 커패시터 방전 임펄스 착자기의 비용산정을 위한 방법 및 그 경제적 분석에 대하여 제시하였다. 이를 위하여 5개의 부시스템으로 구성되는 비용 구조를 이용하였다. 특히 Learning Curve를 이용한 임펄스 착자기의 비용감소 및 평가절하에 의한 비용의 변동추이를 관찰하였다. 중용량 착자기와 연결된 철심요크 (브러시레스 직류모터의 8극 회전자 자석용)를 이용하여 신뢰할 수 있는 결과를 얻었다.

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Optimal Operation Scale of Hog Production for Farrow-to-Finish Farms

  • Huang, Y.H.;Lee, Y.P.;Yang, T.S.
    • Asian-Australasian Journal of Animal Sciences
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    • 제14권9호
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    • pp.1326-1330
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    • 2001
  • This study analyzed the lowest production cost and the greatest profit to be obtained from marketing hogs to determine the optimal operation scale for family-owned farrow-to-finish farms. Data were collected from 39 farrow-to-finish farms with 500 to 5,000 inventories for two consecutive years, and treated with GLM and quadratic regression models using the REG procedure. Analysis results indicated that farms capable of marketing 2,933 and 3,286 hogs annually had the lowest production cost and the greatest profit, respectively. Further analysis attributed the lowest production cost or the highest return in farms with an optimal scale of 3,000 to a higher survival rate of the herd, as well as lower expenses in veterinary medicine, labor, utilities and fuel, transportation, and depreciation. A similar feed conversion efficiency was observed for all the farms studied. Obviously, the cost efficiencies were associated with the economy of the operation scale of hog production until it reached 3,000 hogs marketed annually for a family-run unit. Beyond the optimal scale of 3,000 hogs, good stockmanship was more difficult to maintain and the herd management deteriorated as increasing mortality confirms. It is conclude that, unless advanced management is applied, the operation scale should not expand beyond 3,000 hogs.

완도지역 전복 양식어가 생산의 경영효율성 분석 (Analysis of Management Production Efficiency for Abalone Aquaculture in Wando Area)

  • 강한애;박철형
    • 수산해양교육연구
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    • 제28권6호
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    • pp.1629-1639
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    • 2016
  • This study is to estimate the production efficiency of abalone aquaculture and to find its determinants utilizing the survey data of operating expenses in 2015. The first part of the analysis applied both DEA and Super-DEA for the estimation of efficiency of each aquaculture household as DMU. We used wages, feeding costs and area as inputs and annual profits and sales as outputs of the model. The second part of the study applied both Tobit and OLS for the identification of determinants of the efficiency. We investigated cost-ratio, depreciation costs, careers, value of living seeds, cleaning costs of farming ground and a ratio of 1 and 2 year-old abalone at shipment as potential determinants. The estimation results show us that the average technical efficiency, pure technical efficiency, and scale efficiency score turn out to be 72%, 81% and 85% respectively. The Super-BCC and Super-CCR models reveal their average efficiency scores as 81% and 80%. All of the variables used to identify the determinants of the efficiency. The study results suggests that the production efficiency can be improved by cleaning farming ground and hence lowering the death rate of seeds.