• 제목/요약/키워드: Less development indicator

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

  • 최성운
    • 대한안전경영과학회지
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    • 제16권3호
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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.

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

  • 노성유;변명섭;김미아;이재관
    • 한국물환경학회지
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    • 제25권6호
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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).

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

  • 김태곤;이정재
    • 한국농공학회논문집
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    • 제51권2호
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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
    • 국제학술발표논문집
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    • The 1th International Conference on Construction Engineering and Project Management
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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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Marine CSEM의 최근 기술 개발 및 적용 사례 (A Review on Recent Development and Application of Marine Controlled-Source Electromagnetics)

  • 송윤호;김희준;설순지
    • 한국지구물리탐사학회:학술대회논문집
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    • 한국지구물리탐사학회 2007년도 특별 심포지엄 논문집
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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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결혼이주여성의 문화적응유형과 영향요인 (Predictors of Acculturation Types among Marriage Migrant Women)

  • 이지연;그레이스 정;유조안
    • 가정과삶의질연구
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    • 제32권3호
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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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    • 제38권4호
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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.

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

  • 성소미
    • KDI Journal of Economic Policy
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    • 제14권2호
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    • pp.77-108
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    • 1992
  • 흔히 우리의 취약한 기술력은 GNP에 대한 R&D 투자비중이 낮은 것으로 대변되고 있고, 기술개발투자의 확대가 기술력 향상과 동일시되고 있다. 그러나 산업발전단계(産業發展段階)에 따라 개발대상(開發對象) 기술(技術)의 구성(構成)이 달라지므로 선진국에 비해 R&D 비중이 낮다고 하여 반드시 기술개발 노력이 부진한 것은 아니다. 한국(韓國)은 기술개발에 투입할 경제여력이나 그것을 담당할 수 있는 고급 인력의 공급측면에서 선진국에 비해 절대적 열세에 처해 있는만큼, 연구개발투자(硏究開發投資)의 절대 수준도 중요하나 기술개발(技術開發)의 성과(成果)를 극대화하기 위한 기술의 획득(獲得) 및 습득과정(習得過程)의 효율화(效率化)에 최선을 다해야 할 것이다. 산업경쟁력(産業競爭力) 향상을 위한 기술개발정책(技術開發政策)의 기본방향(基本方向)은 국내산업의 기술발전단계와 연구개발의 국내기반에 입각하여 기술개발투자(技術開發投資)의 효율화(效率化)를 위한 국제화(國際化) 전략(戰略)의 전개, 기업중심의 연구개발(硏究開發) 네트워크의 고도화, 공공연구기관의 정예화(精銳化) 및 대학의 연구활성화(硏究活性化)를 유도해 나가는 것으로 요약된다.

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

  • 오소형;권종혁;임대현;박권필
    • Korean Chemical Engineering Research
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    • 제59권1호
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    • pp.6-10
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    • 2021
  • PEMFC(Proton Exchange Membrane Fuel Cell) 고분자 막의 shorting 저항(Shorting Resistance, SR)은 고분자 막의 내구성에 관한 중요한 지표다. SR이 감소하면 shorting 전류(Shorting Current, SC)가 증가하여 내구성과 성능이 감소하고, SR이 약 0.1 kΩ·㎠ 이하가 되면 shorting이 발생하여 온도가 급상승하고 MEA(Membrane Electrode Assembly)를 연소시켜 스택 구동이 종료된다. Shorting 현상을 방지하기 위해서는 SR을 제어해야 하므로 SR에 영향을 주는 조건들에 대해서 연구하였다. SR 측정방법들에서도 차이가 있어서 DOE(Department of Energy)와 NEDO(New Energy and Industrial Technology Development Organization) 방법을 개선한 SR 측정법을 제시하였다. 상대습도와 온도, 셀 체결 압이 상승하면 SR이 감소함을 확인하였다. 고분자 막의 가속내구 평가과정에서 마지막 단계에서 SR이 0.1 kΩ·㎠ 이하로 급감해 수소투과전류밀도가 15 mA/㎠ 이상이 되었고, 이 MEA를 해체 후 SEM(Scanning Electron Microscope) 분석한 결과 고분자 막 내부에 백금이 많이 분포함을 보였다.

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

  • 김대현;양원영;한동욱;함주민;이붕주
    • 한국전자통신학회논문지
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    • 제18권4호
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    • pp.723-730
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    • 2023
  • 본 논문에서는 Personal Mobility에 사용되는 스마트헬멧의 안전성 보강을 제안한다. 주요 내용은 헬멧이 안전 신호를 보낼 수 있도록 아두이노를 베이스로 사용하여 초음파 센서를 활용한 거리별, 각도별 변화에 따라 센서의 값을 설정하여 오차를 최소화하여 원활한 인식이 되도록 하였다. 또한, 자이로센서를 활용하여 각 기울기에 따른 방향지시등이 점등되도록 하였다. CDS 센서를 이용하여 야간에 150 lux 이하로 내려갈 시 LED가 점등되도록 설계하였다. 최종적으로 5cm 이내에서 헬멧 착용 여부를 확인할 수 있으며, 평균속도 주행 시 10도에서 방향지시등이 점등되며, 150lux 이하에서 LED가 점등됨을 확인하였다.