• Title/Summary/Keyword: Less development indicator

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Development of Integrated System of Time-Driven Activity-Based Costing(TDABC) Using Balanced Scorecard(BSC) and Economic Value Added(EVA) (BSC와 EVA를 이용한 TDABC 통합시스템의 개발)

  • Choi, Sungwoon
    • Journal of the Korea Safety Management & Science
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    • v.16 no.3
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    • pp.451-469
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    • 2014
  • The purpose of this study is to implement and develop the integrated Economic Value Added (EVA) and Time-Driven Activity-Based Costing (TDABC) model to seek both improvement of Net Operating Profit Less Adjusted Tax (NOPLAT) and reduction of Capital Charge (CC). Net Operating Profit Less Adjusted Tax (NOPLAT) can be maximized by reducing the indirect cost of an unused resource capacity increased by Cost Capacity Ratio (CCR) of TDABC. On the other hand, Capital Charge (CC) can be minimized by improving the efficiency of Invested Capital (IC) considered by Weighted Average Cost of Capital (WACC) of EVA. In addition, the integrated system of TDABC using Balance Scorecard (BSC) and EVA is developed by linking between the lagging indicators and the three leading indicators. The three leading indicators include customer, internal process and growth and learning perspectives whereas the lagging indicator includes NOPLAT and CC in terms of financial perspective. When the Critical Success Factor (CSF) of BSC is cascading as a cause and an effect relationship, time driver of TDABC and capital driver of EVA can be used efficiently as Key Performance Indicator (KPI) of BSC. For a better understanding of the proposed EVA/TDABC model and BSC/EVA/TDABC model, numerical examples are derived from this paper. From the proposed model, the time driver of TDABC and the capital driver of EVA are known to lessen indirect cost from comprehensive income statement when increasing the efficiency of operating IC from the statement of financial position with unified KPI cascading of aligned BSC CSFs.

Development of Biological Criteria for Water Quality Assessment using Benthic Diatoms (부착돌말류를 이용한 생물학적 수질평가지표 개발)

  • Noh, Seongyou;Byeon, Myeongseop;Kim, Miah;Lee, Jaekwan
    • Journal of Korean Society on Water Environment
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    • v.25 no.6
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    • pp.879-885
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    • 2009
  • The present study was carried out to develop biological criteria for water quality assessment using benthic diatoms. Selecting of the indicator diatoms, three parameters were considered: broad distribution (180 taxa occurred over 3% at upper level), species abundance (158 taxa occurred over $1.5{\times}10^5cells/cm^2$), and sensitivity (184 taxa occurred more than once as 1st and 2nd dominant species). Overall, total 208 taxa were selected, including 38 varieties, 170 species, 34 genera, 9 families, 3 orders, and 1 phylum. The most dominant taxonomic group (family) was Naviculaceae (52%), followed by Diatomaceae (15%), Nitzschiaceae (12%) and Achnantaceae (11%). COD and TP were proposed as new water quality standards (draft) to improve the existing BOD standard and to manage and control efficiently non-biodegradable organic pollutants. With this regard, we used TP standard (draft) in developing biological water quality criteria for diatoms. TP standards (draft) proposed as Ia = 0.02 mg/L or less, Ib = 0.05 mg/L or less, II = 0.1 mg/L or less, III = 0.2 mg/L or less, IV = 0.4 mg/L or less, V = 0.6 mg/L or less and VI = above 0.6 mg/L. Biological assessment system (4 class system) was developed and proposed for diatom using modified Tropic Diatom Index (TDI). Biological assessment of TDI appear B grade (Good).

Development of a Graphical Modeler for Manipulating Series Data Based on Object-Oriented Technique (일련 자료 처리를 위한 시각적 객체 기반 모델러 개발)

  • Kim, Tae-Gon;Lee, Jeong-Jae
    • Journal of The Korean Society of Agricultural Engineers
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    • v.51 no.2
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    • pp.43-49
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    • 2009
  • Many researcher uses simulation techniques for understanding the phenomenon and expecting the response. Simulation techniques have many advantages which is less time-consuming, easy to control constraints, and cheaper than experimental study. However Researches usually are not good at programming the model, it's hard to implement simulation model using computer language. They use spreadsheet program like Microsoft $excel^{TM}$ Although a spreadsheet program is good for modeling, it's cumbersome to describe expressions which consist of not variable name but location indicator. This study suggests the program which helps researcher developing model using graphical interface and variable name. For verifying usability, the model which is implemented by developed modeler were compared with by spreadsheet program.

A CASE STUDY ON INVESTMENT EVALUATION OF A PRIVATE SECTOR PROJECT WITH GEOTECHNICAL RISKS

  • Yoshiki Onoi;Hiroyasu Ohtsu
    • International conference on construction engineering and project management
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    • 2005.10a
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    • pp.824-829
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    • 2005
  • This paper focuses on construction cost volatility for the purpose of private sector investment by use of a financial model with key indices of IRR and DSCR (Debt Service Coverage Ratio). A case project, 1,000 MW pumped storage hydropower plant, has shown that its financial impacts by cost volatility of underground works are less measured than interest rates impacts by interest rate of loans. Probabilistic analysis of costs under geotechnical conditions has been made by Indicator Kriging method. And, in the modeling of interest rates, geometric Brownian motion has been applied. Both of these impacts are measured on the same financial model.

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A Review on Recent Development and Application of Marine Controlled-Source Electromagnetics (Marine CSEM의 최근 기술 개발 및 적용 사례)

  • Song, Yoon-Ho;Kim, Hee-Joon;Seol, Soon-Jee
    • 한국지구물리탐사학회:학술대회논문집
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    • 2007.12a
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    • pp.87-100
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    • 2007
  • Marine controlled source electromagnetics (CSEM) or sea bed logging (SBL) is an emerging technology which can provide quantitative information on hydrocarbon reservoir embedded in marine sediment. Electromagnetic responses to the resistive formation saturated with a certain amount of hydrocarbon can be characterized by less attenuated profile otherwise exponentially attenuated fields in conductive sea water or through sediments, and thus can be regarded as a direct indicator of hydrocarbon. In this paper, we introduce the technology of marine CSEM in terms of its physical characteristics and in comparison of typical three-dimensional (3-D) seismic method. History and evolution of commercial marine CSEM are also briefly summarized. We then introduce a representative case history showing how marine CSEM works in reality. Outlook of future applications and technical advances to be made are discussed. Finally, we demonstrate a test example of 2.5-D inversion of synthetic data as the groundwork of 3-D inversion of field data that is to be the ultimate goal of technical development.

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Predictors of Acculturation Types among Marriage Migrant Women (결혼이주여성의 문화적응유형과 영향요인)

  • Lee, Jiyeon;Chung, Grace H.;Yoo, Joan P.
    • Journal of Families and Better Life
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    • v.32 no.3
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    • pp.1-15
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    • 2014
  • This study aimed to identify predictors of acculturation types among marriage migrant women at the individual and dominant society levels. To accomplish this goal, we recruited marriage migrant women from China and Vietnam, classified their acculturation types according to their scores on acculturation attitudes, and performed multinomial logistic regression on acculturation types by entering marriage migrant women's individual and dominant society level factors as covariates based on previous research. The results showed that most of the participants were classified under integration(N=376), followed by assimilation(N=66), separation(N=60) and marginalization(N=48). Lower household income, lower sense of mastery, weaker ethnic identity and lower social support predicted assimilation as compared to integration. Less education, higher household income, weaker ethnic identity, lower family satisfaction and lower social support predicted separation as compared to integration. Finally, as compared to integration, marginalization was predicted by lower sense of mastery, lower ethnic identity and lower social support. This study expands the current scholarship on acculturation by examining acculturation as an indicator of the psychosocial adaptation of immigrants and by identifying factors that predict specific acculturation types among marriage migrant women.

Characterization of Heterodera sojae Virulence Phenotypes in Korea

  • Kang, Heonil;Ko, Hyoungrai;Park, Byeongyong;Choi, Insoo
    • The Plant Pathology Journal
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    • v.38 no.4
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    • pp.366-371
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    • 2022
  • The white soybean cyst nematode Heterodera sojae, isolated from the roots of soybean in Korea, is widespread in most provinces of the country and has the potential to be as harmful to soybean as H. glycines. Determining the virulence phenotypes of H. sojae is essential to devising management strategies that use resistant cultivars. Consequently, virulence phenotypes of 15 H. sojae populations from Korea were determined on seven soybean lines and one susceptible check variety. Two different HS types were found to be present in Korea; the more common HS type 2.5.7, comprising 73.3% of the H. sojae populations and the less common HS type 0, constituting only 26.7% of the tested populations. Considering the high frequency of H. sojae adaptation to soybean indicator lines, the PI 88788 group may not be a possible source of resistance while PI 548402, PI 90763, PI 437654, and PI 89772 can be used as resistance sources for soybean breeding programs aimed at developing H. sojae-resistant soybean cultivars in Korea.

Korea's Stage of Technological Development and Efficiency Oriented Technology Policy (산업기술개발(産業技術開發)의 실태(實態)와 정책적(政策的) 시사점(示唆點))

  • Seong, So-mi
    • KDI Journal of Economic Policy
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    • v.14 no.2
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    • pp.77-108
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    • 1992
  • Many economists and policymakers regard the ratio of R&D investment to GNP to be a good indicator of a nation's technological capabilities. Consequently, their major policy recommendation to promote technological development is a rapid expansion in R&D investment. However, a low R&D ratio does not necessarily mean less efforts at technological advancement since the composition of technologies to be developed varies depending upon the stage of economic development. Technology policy to improve the international competitiveness of domestic industries should be based on the stage of economic development and present technological status rather than on a simple comparison with advanced countries. At Korea's stage of development, maximizing the efficiency of R&D investment is more important than enlarging the size of the investment. Strategic alliances between domestic firms and foreign enterprises should be encouraged to save time and costs involved in acquiring new technologies and learning how to use them. The government should establish institutional devices to stimulate private enterprises to internationalize their business activities such as R&D, production, and marketing. The government should also promote the development of domestic and international R&D networks, which can serve as the infrastructure for technological innovations.

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Study on the Short Resistance and Shorting of Membrane of PEMFC (PEMFC 고분자 막의 Short 저항 및 Shorting에 관한 연구)

  • Oh, Sohyeong;Gwon, Jonghyeok;Lim, Daehyeon;Park, Kwonpil
    • Korean Chemical Engineering Research
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    • v.59 no.1
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    • pp.6-10
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    • 2021
  • The shorting resistance (SR) of the PEMFC(Proton Exchange Membrane Fuel Cell) polymer membrane is an important indicator of the durability of the membrane. When SR decreases, shorting current (SC) increases, reducing durability and performance. When SR becomes less than about 0.1 kΩ·㎠, shorting occurs, the temperature rises rapidly, and MEA(Membrane Electrode Assembly) is burned to end stack operation. In order to prevent shorting, we need to control the SR, so the conditions affecting the SR were studied. There were differences in the SR measurement methods, and the SR measurement method, which improved the DOE(Department of Energy) and NEDO(New Energy and Industrial Technology Development Organization) method, was presented. It was confirmed that the SR decreases as the relative humidity, temperature and cell compression pressure increase. In the final stage of the accelerated durability evaluation process of the polymer membrane, SR rapidly decreased to less than 0.1 kΩ·㎠, and the hydrogen permeability became higher than 15 mA/㎠. After dismantling the MEA, SEM(Scanning Electron Microscope) analysis showed that a lot of platinum was distributed inside the membrane.

Personal Mobility Safety Helmet Device using Multi-Sensor and Arduino (다중센서 및 아두이노를 활용한 Personal Mobility 스마트헬멧)

  • Dae-Hyun Kim;Won-Young Yang;Dong-Wook Han;Ju-Min Ham;Boong-Joo Lee
    • The Journal of the Korea institute of electronic communication sciences
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    • v.18 no.4
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    • pp.723-730
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    • 2023
  • Due to the recent development of battery technology, various types of means of transportation such as electric kickboards, Segways, and electric bicycles have emerged, which can be defined as Personal Mobility. In this paper, as the incidence of safety accidents increases due to the increase in the number of users of Personal Mobility, safety helmet devices that strengthen safety capabilities and peripheral recognition functions were studied. In order for the helmet to send a safety signal, Arduino was used as a base to set the value of the sensor according to changes in distance and angle using the ultrasonic sensor to minimize errors and ensure smooth recognition. In addition, a gyro sensor was used to turn on the direction indicator according to each slope. Using a CDS sensor, the LED is designed to turn on when it goes below 150 lux at night. Finally, it is possible to check whether a helmet is worn within 5cm, and when driving at an average speed, the direction indicator light is turned on at 10 degrees, and the LED is turned on at less than 150 lux.