• The Journal of Asian Finance, Economics and Business
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• 제9권5호
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• pp.475-486
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• 2022

The purpose of this paper is to examine the use of material flow cost accounting (MFCA) in Vietnam's coal-fired thermal power plants. This study is based on the contingency and system theories to explain the application of management tools and analyze steps of input, output, and process in manufacturing. Costs in producing process-based MFCA include material cost, energy cost, system cost, and waste management cost. The exploratory case study methodology is used to describe and answer two questions, namely "How coal flow cost is recognized?" and "Why waste in material consumption can be harmful to the environment?". By analyzing the Quang Ninh and Pha Lai coal-fired thermal power plants that are the typical plants, this paper identifies the flow of primary material in these plants as a basis for determining losses for the business. The material flow of coal-fired thermal power plants provides the basis for the use of the MFCA. The manufacturing of electrical items in these plants is divided into four stages, each with its own set of losses. As a result, some phases in the application of MFCA are suggested, as well as some other elements required for MFCA application in coal-fired thermal power plants.

• 자원환경지질
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• 제39권5호
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• pp.615-626
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• 2006

천연자원 및 물질순환은 자원채광, 운반, 처리, 활용, 회수 및 폐기 등과 관련된 모든 인간의 활동을 포함한다. 지속가능한 물질 관리는 물질순환을 통해 경제적 매개체에 맞추어진 통합된 정책수단이며 경제적으로 효율적이고 환경적으로 효과적인 물질의 사용을 위한 것이다. 산업광물, 금속광물 및 화석연료의 물질흐름은 회수, 처리, 소비 및 최종 폐기와 관련된 환경적 압력 때문에 지금껏 환경정책의 주된 영역이었다. OECD의 물질흐름분석연구는 회원국의 경제운용에서 물질자원의 중요성에 대한 이해의 폭을 넓혀 국가별국가간 천연자원 및 물질흐름에 대한 정량적이고 분석적인 지식기반을 증진하는 것이다. 현재 EU에서는 물질흐름계정이 몇몇 회원국에서 공식통계로 활용되고 있다. 주로 물질흐름분석은 물질흐름계정으로부터 정보를 활용하여 물질사용의 효율성을 평가하는 가치화기법으로서 기존의 경제모니터링시스템에서 파악되지 않는 천연자원 등의 폐기를 인지하는데 활용된다. 물질흐름분석에서 자원사용과 효율성은 장기간의 지속가능성 및 환경정책을 위한 중요한 주제로 떠오르고 있는 것이다.

• 대한안전경영과학회:학술대회논문집
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• 대한안전경영과학회 2011년도 춘계학술대회
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• pp.707-717
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• 2011

활동기준원가의 개념을 적용하여 Co2 절감대책을 수립한다. 물질흐름원가계산(MFCA; Material Flow Costing Accounting)을 통해 물질의 흐름을 파악하고 Co2 등의 절감을 원가로 측정하고 관리하고자 한다. MFCA(물질흐름원가계산)를 이용하여 에너지 사용량에 대한 단위시간당 가공비 계산하면 원가관리를 정확하게 할 수 있다. 그리고 구체적인 공급체인별 에너지 사용량 및 온실가스 배출량에 대한 개선 목표를 설정할 수 있다. 시뮬레이션 기법을 이용하면 프로세스별 원가계산이 가능하고, 다양한 시나리오를 편리하고 신속하게 분석할 수 있다.

• 소성∙가공
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• 제10권3호
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• pp.206-213
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• 2001

Dynamic deformation of metallic materials mostly accompanies substantial amounts of deformation heat. Since the flow stress of deformation is sensitive to temperature, implication of heat due to plastic work is essential to the evaluation of constitutive relations. In this study, a series of compression tests were conducted for SAF 2507 super duplex stainless steel at various temperatures and strain rates. The accumulation of plastic work was calculated through numerical integration and converted into the elevation of temperature. Subsequent logarithmic interpolation deduced isothermal flow surfaces, which were primary input data of finite element analysis. Simple closed die forging process was analyzed and optimized with commercial FEM code applying both raw and calibrated material database. The effect of accounting deformation heat was more noticeable in high-speed forming process.

• 대한안전경영과학회지
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• 제14권4호
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• pp.147-152
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• 2012

Supply chain including transportation expend the 21% of domestic energy consumption. It is necessary to diminish the excess energy usage at entire supply chain. This paper deals with the application of MFCA(Material Flow Cost Accounting) for SCM to save energy consumption. We construct the material center corresponding to each logistics function in order to apply the MFCA for GCM(Green Chain Management). We also construct the MFCA framework which consists of MFCA Database Management, MFCA Visualization, GCM Data Integration, GCM Data Tracking, and MFCA Data Predict & Assignment. We expect to help determining the range of logistics function to apply the MFCA for GCM.

• Nuclear Engineering and Technology
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• 제50권7호
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• pp.1120-1130
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• 2018

An analysis of a pyroprocessing safeguards methodology employing the Pu-to-$^{244}Cm$ ratio is presented. The analysis includes characterization of representative used nuclear fuel assemblies with respect to computed nuclide composition. The nuclide composition data computationally generated is appropriately reformatted to correspond with the material conditions after each step in the head-end stage of pyroprocessing. Uncertainty in the Pu-to-$^{244}Cm$ ratio is evaluated using the Geary-Hinkley transformation method. This is because the Pu-to-$^{244}Cm$ ratio is a Cauchy distribution since it is the ratio of two normally distributed random variables. The calculated uncertainty of the Pu-to-$^{244}Cm$ ratio is propagated through the mass flow stream in the pyroprocessing steps. Finally, the probability of Type-I error for the plutonium Material Unaccounted For (MUF) is evaluated by the hypothesis testing method as a function of the sizes of powder particles and granules, which are dominant parameters to determine the sample size. The results show the probability of Type-I error is occasionally greater than 5%. However, increasing granule sample sizes could surmount the weakness of material accounting because of the non-uniformity of nuclide composition.

• 대한안전경영과학회:학술대회논문집
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• 대한안전경영과학회 2012년 춘계학술대회
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• pp.181-188
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• 2012

본 연구는 Supply Chain Process 측면에서 MFCA를 활용할 수 있는 방안으로 현장의 7대 낭비 요소를 물류 기능에 접목하여 MFCA를 도입할 수 있는 요소들을 알아보고 다양한 연구 사례를 들어 도입 가능성을 검토하였다. 7대 현장 낭비인 과잉 생산, 대기, 운반, 가공, 재고, 동작, 불량의 낭비에 물류 기능으로 정의된 저장, 하역, 운송, 포장, 정보, 유통가공 등의 측면을 대상으로 각 기능에 적용가능한 요소들을 재정립하고, GCM(Green Chain Management) 측면에서 여러 사례들을 조사하여 물류 분야에서 $CO_2$를 저감할 수 있는 방안들을 사례로 제시하였다. 이를 통해 낭비에 대한 층별화, 가시화, 효율화 접근이 가능하며 실질적 성과를 창출하여 제조원가의 경쟁력을 확보할 수 있으며, 공해 및 폐기물 저감을 통한 환경 보전에 기여할 수 있을 것으로 기대된다.

• Structural Engineering and Mechanics
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• 제88권3호
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• pp.273-285
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• 2023

This study examines how the interaction between soil and a wind turbine's supporting system affects the optimal design. The supporting system resting on an elastic soil foundation consists of a steel conical tower and a concrete circular raft foundation, and it is subjected to wind loads. The material cost of the supporting system is aimed to be minimized employing various metaheuristic optimization algorithms including teaching-learning based optimization (TLBO). To include the influence of the soil in the optimization process, modified Vlasov and Gazetas elastic soil models are integrated into the optimization algorithms using the application programing interface (API) feature of the structural analysis program providing two-way data flow. As far as the optimal designs are considered, the best minimum cost design is achieved for the TLBO algorithm, and the modified Vlasov model makes the design economical compared with the simple Gazetas and infinitely rigid soil models. Especially, the optimum design dimensions of the raft foundation extremely reduce when the Vlasov realistic soil reactions are included in the optimum analysis. Additionally, as the designated design wind speed is decreased, the beneficial impact of soil interaction on the optimum material cost diminishes.

• 한국물환경학회지
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• 제21권2호
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• pp.125-131
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• 2005

Natural organic matter(NOM) is defined as the complex matrix of organic material and abundant in natural waters. It affects the performance of unit operations for water purification. Several kinds of analytical indicators such as DOC, specific ultraviolet absorbance(SUVA), apparent molecular weight (AMW), fractionation and high performance size exclusive chromatography(HPSEC) have been used to understand characteristics and variations of NOM. This study aims to evaluate the characteristics of NOM in the Geum River system comprising with stream flows and reservoirs. It was identified that SUVA denoting the portion of humic substance in water ranged within 1.60~3.36. Using resin adsorbents, dissolved organic carbon(DOC) was fractionated into three classes: hydrophobic bases(HOB), hydrophobic acids(HOA) and hydrophilic substances(HI). HI dominates in all samples, collectively accounting for more than 62% of the DOC. HOA was the second dominated fraction and it varied considerably but accounted for about 30% of the DOC. The distribution of high molecular weight(HMW) measured by HPSEC being used to determine the molecular weight distribution of aquatic humic substances was 40.1% and 38.7% in reservoir and stream flow, respectively. The distribution of low molecular weight(LMW) in stream flow was 13.2% higher than that in reservoir. And apparent molecular weight less than 1KDa, which include the molecular weight of hydrophilic organic matter, occupied with 69.2% and 68.2% in stream flow and reservoir, respectively. While the molecular weight of 1 to 100 KDa including humic substances ranged with 18.6% and 21.6% in stream flow and reservoir, respectively. Seasonal variation of refractory dissolved organic carbon was similar to that of SUVA.

• 한국농공학회논문집
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• 제58권5호
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• pp.39-47
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• 2016

The houses are formed in the lower part of the mountain slope face in most agricultural areas of Korea, and old residents accounting for a large portion of the agricultural populations cannot respond to the evacuation quickly when the landslide happens, and the possibility the life damage occurs is high. Therefore, it is urgent to arrange the measure on this. This study is intended to develop the personal disaster evacuation apparatus that can be installed in the house to minimize the life damage by the landslide and to develop the self-initiative evacuation apparatus. This study suggested the load applicable to the personal disaster evacuation apparatus by quantitatively analyzing the effect of the load of rockslides and avalanches caused by the landslide on the structure. Also, the material property of materials was calculated through the tension and bending intensity test after making the specimen of glass fiber reinforced plastic (GFRP) member. The load weight and material property drawn from this study can be used as the basic material for the stability analysis of the personal disaster evacuation apparatus.