• The Journal of Asian Finance, Economics and Business
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• 제7권4호
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• pp.275-286
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• 2020

The study explores factors that affect the performance of responsibility accounting at public universities in Vietnam. The study conducted a survey of 130, out of 154 public universities in Vietnam and uses regression analysis methods. The results identify eight groups of factors affecting the performance of responsibility accounting at these establishments of higher education: Division of the organization into responsibility centers, Estimation and Reality, Cost and income allocation, University autonomy, Management decentralization, Estimation, Reward, and Report. Costs and income allocation for responsibility centers, university autonomy, and the division of universities into responsibility centers are shown to significantly affect the performance of public universities in Vietnam. The results show that the performance of responsibility accounting at public universities in Vietnam is influenced by decentralization of management, division of the organization into responsibility centers, reward, cost and income allocation, estimation, evaluation of the results achieved between the estimation compared with reality, release of reports and university autonomy. Among the factors, cost and income allocation, university autonomy, division of the organization into responsibility centers, reward and evaluation of results achieved between estimation and reality have strong impacts. The study findings also indicate that the school council does not affect responsibility accounting at these universities.

• Journal of Power Electronics
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• 제11권4호
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• pp.393-400
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• 2011

The main objective of this paper is to control the speed of Nonlinear Hybrid Electric Vehicle (HEV) by controlling the throttle position. Various control techniques such as well known Proportional-Integral-Derivative (PID) controller in conjunction with state feedback controller (SFC) such as Pole Placement Technique (PPT), Observer Based Controller (OBC) and Linear Quadratic Regulator (LQR) Controller are designed. Some Intelligent control techniques e.g. fuzzy logic PD, Fuzzy logic PI along with Adaptive Controller such as Self Organizing Controller (SOC) is also designed. The design objective in this research paper is to provide smooth throttle movement, zero steady-state speed error, and to maintain a Selected Vehicle (SV) speed. A comparative study is carried out in order to identify the superiority of optimal control technique so as to get improved fuel economy, reduced pollution, improved driving safety and reduced manufacturing costs.

• 한국건축시공학회지
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• 제12권6호
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• pp.624-635
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• 2012

Construction projects, including housing, are carried out over long periods of time. According to changes to the construction period, the cost of input materials and wages also changes. Therefore appropriate management is important in order to minimize cost risks caused by fluctuations in prices. In Korea, housing units are usually sold in lots prior to construction completion. Therefore, careful management of input elements such as materials and equipment that are sensitive to price fluctuations is very important. This study deals with how the price fluctuation of materials, labor, and equipment influences the change of housing cost and seeks a way for cost management through identifying key resources sensitive to price fluctuation. As a result, a change to the housing cost index multiplies depending on cost changes of materials and labor together. Labor costs are a major factor on the housing cost index. In addition, certain types of materials and labor input to housing construction greatly influence price fluctuations. Thus, it is found that managing those main cost factors is the key for effective cost management.

• 한국정보통신학회:학술대회논문집
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• 한국정보통신학회 2014년도 춘계학술대회
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• pp.344-347
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• 2014

인사/노무 관리는 피고용인의 성과 달성을 위한 관리활동으로 이를 위하여 근태 시간을 효과적으로 측정하기 위한 기법이 필요하다. 그러나 기존의 근태관리시스템은 구축 비용이 크고 불필요한 기능이 많은 문제가 있다. 이 논문에서는 피고용인의 스마트폰을 이용하여 근태관리를 하기 위한 시스템을 설계하고 구현한다. 이를 위하여 스마트폰의 맥 주소와 와이파이 무선접근점의 맥 주소를 이용하여 피고용인의 근태 정보를 측정하고 이를 서버에서 전송하여 관리한다.

• 수산해양기술연구
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• 제49권3호
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• pp.291-300
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• 2013

The main purpose of this study is to analyse economic feasibility of low-carbon-oriented gear for anchovy boat seine. The results of benefit/cost analysis showed that use of the low-carbon fishing gear is economically feasible. Considering the fuel saving and relatively low $CO_2$ emission by reducing the resistance of gear, net present value by such type 1 gear improvement was estimated about -2,490 ~ -1,580 million won with the benefit-cost ratio 0.81~ 0.88. And net present value by such type 2 gear improvement was estimated about 6,540 ~ 7,780 million won with the benefit-cost ratio 1.79 ~ 1.94. Development of lowcarbon trawl gear would render significant contributions to reducing $CO_2$ emission in fishing operations and lead to reduce fishing costs due to fuel savings.

• 한국수소및신에너지학회논문집
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• 제20권1호
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• pp.9-21
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• 2009

As one of the alternative solution for energy and environmental issues such as climate change, energy security, oil price, etc., hydrogen energy has been getting so much attentions these days. This paper analyzed the $CO_2$ emission, costs, and energy consumptions when the hydrogen energy was introduced to transportation, specifically in Sedan sector using the energy system model, MARKAL. As results, 21.5% of $CO_2$ emission in 2040 could be reduced and additional 76 billion dollars will be needed in the high energy price scenario. The amount of energy saving mainly due to the replacement of existing car to hydrogen vehicle was 16% of the final energy consumption in 2040.

• Journal of Advanced Marine Engineering and Technology
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• 제32권7호
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• pp.1061-1067
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• 2008

Direct Torque Control[DTC] and Vector Control are the two schemes developed for high performance induction motor drives. DTC based induction motors are being increasingly used in various industrial applications. DTC offers fast torque response and better speed control with lesser hardware and processing costs as compared to vector controlled drives. However, conventional DTC suffers from high torque ripple, current harmonics and low performance during torque transients. In this paper a new Direct Torque Control[DTC] method of induction motor is presented. In comparison with the conventional DTC method, the PWM technique is applied to proposed control method. In this method, decoupling mechanism is not required and the torque, the flux magnitude are under control using PI controllers and generating the voltage command for inverter control. Therefore torque and speed ripple could be reduced in comparison with the conventional switching table DTC.

• 설비공학논문집
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• 제29권11호
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• pp.612-620
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• 2017

Power consumption in Southeast Asia is steadily increasing due to industrialization and the effects of hot and humid climates. However, there are not enough energy generation facilities and infrastructures to meet the growing demand because it is difficult to secure the construction and operation costs of the transmission and distribution systems. This study aims to develop a gas engine driven heat pump system that supplies heating, cooling and electric power to buildings. This system, besides its normal function to produce heat, has the capacity to generate electricity on a household level. This paper investigates similar cases overseas before developing the system. Through the investigation of commercialized similar systems, the level of technology and market trend of development system were identified. Features and specifications of commercial and industrial systems will be used for system development.

• Mycobiology
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• 제32권1호
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• pp.11-16
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• 2004

Winter mushroom, Flammulina velutipes, needs low temperature during its cultivation. To save on farm costs, especially during summer, a strain adaptable to a higher or elevated-temperature must be developed. At the start of breeding program, parental strains which could endure high temperature were obtained. Seuenty four dikaryotic strains were collected and divided into four groups according to the nature of temperature. They also had different fruiting temperature. Finally we selected three brown strains ASI 4048, 4057 and 4072, and collected their spores. These selected strains can germinate even at a high temperature of $32^{\circ}C$, which were dramatically higher than the other strains. Based on these results, the new white strain adapted to mid-temperature by backcross mating was developed. Molecular markers were applied to select white fruitbody producing strains without cultivation. They showed a specific band which co-segregated with brown fruitbody forming strains in $BC_1F_1$ progenies. Selected white strains were tested under several elevated temperature conditions.

• 한국신뢰성학회지:신뢰성응용연구
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• 제5권2호
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• pp.273-287
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• 2005

Accelerated life test models and procedure are developed to assess the reliability of Refrigerator door switch. The main function of door switch is to operate bulb lamp and fan motor in the refrigerating room. The accelerated life test method and test equipments are developed using the relationship between stresses and life characteristics of the products. Using the developed accelerated life test method, the parameters of the ALT model and life time distribution are estimated and the reliability of the Door S/W at use condition if assessed. The proposed accelerated life test method and procedure may be extended and applied to testing similar kinds of products to reduce test time and costs of the tests remarkably.