The purpose of this study was to apply the activity-based costing (ABC) model to restaurant menu costing. The overhead cast of six entr${\acute{e}}$es in XYZ restaurant was calculated for all levels of activity. When comparing activity-based costing with traditional costing applied to BBQ pork rib and an assorted seafood platter, the total difference of costs between two items was 2,191 won in activity-based costing and 600 won in traditional costing. The average food cast percentage of the six entr${\acute{e}}$es was 27% using traditional costing, while the average activity-based cost percentage was 40%. Therefore, there was a 13% difference between the actual margin volume and the expected margin volume. The application of activity-based costing to the restaurant industry would be a milestone from a cost point of view as well as from a process point of view. In particular, the limitation that traditional costing only accounts for food costs could be overcome b considering the overhead cost as an important part of the cast structure. Furthermore, activity-based costing would not only help to reduce the costs associated with the process of analyzing the activities but it would also provide more accurate cost information for menu pricing.
Tendon corrosion reliability in KICT-ultra high performance concrete (K-UHPC) bridges is assessed and predicted considering uncertainties in flexural bending capacity and corrosion occurrence. In post-tensioning bridge systems, corrosion is a one of most critical failure mechanisms due to strength reduction by it. During the entire service life, those bridges may experience lifetime corrosion deterioration initiated and propagated in tendons which are embedded not only in normal concrete but also in K-UHPC. For this reason, the time-variant corrosion performance has to be assessed. In the absence of in-depth researches associated with K-UHPC tendon corrosion, a reliability-based prediction model is developed to evaluate lifetime corrosion performance of tendon in K-UHPC bridges. In 2015, KICT built a K-UHPC pilot bridge at 168/5~168/6 milestone on Yangon-Mandalay Expressway in Myanmar, by using locally produced tendons which post-tensioned in longitudinal and lateral ways of K-UHPC girders. For an illustrative purpose, this K-UHPC bridge is used to identify the time-variant corrosion performance.
Khong, Nicholas M.H.;Foo, Su Chern;Yau, Sook Kun;Chan, Kim Wei;Yusoff, Fatimah Md.
Fisheries and Aquatic Sciences
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v.25
no.4
/
pp.189-201
/
2022
Jellyfish is an emerging aquaculture species, farmed for Oriental cuisines and nutraceutical ingredients. This study aimed to examine antioxidative and antimicrobial potentials of various fractions of the jellyfish, Acromitus hardenbergi. The bell and oral arms of the jellyfish were sequentially extracted with petroleum ether (PE), dichloromethane (DCM), chloroform (CHCl3), methanol (MeOH), and water (H2O) to extract its bioactive in an increasing polarity gradient. Test fractions were assayed for antiradical activities using electron spin resonance spectrometry, β-carotene-linoleate model and Folin-Ciocalteu assay; and antimicrobial activity against 2 Gram-negative bacteria, 4 Gram-positive bacteria and 2 fungal species using the disc diffusion assay. All fractions were also subjected to Fourier Transform Infrared (FTIR) analysis to identify types of functional groups present. It was found that the hydrophilic extracts (H2O fractions) possessed the most effective radical scavenging activity (p < 0.05) while the lipophilic extracts (PE fractions) the most active antimicrobial activity, especially against Gram-positive bacteria (p < 0.05). Total oxidation substrates content was found to be highest in the PE fractions of jellyfish bell and oral arms (p < 0.05). FTIR data showed that the H2O and MeOH fractions contains similar functional groups including -OH, -C=O, -N-H and -S=O groups, while the PE, DCM, and CHCl3 fractions, the -CH3, -COOH groups. This study showed that A. hardenbergi contains antioxidants and antimicrobials, thereby supporting the traditional claim of the jellyfish as an anti-aging and health-promoting functional food. Bioassay-guided fractionation approach serves as a critical milestone for the strategic screening, purification, and elucidation of therapeutically significant actives from jellyfish.
Kim, Ji-Yeon;Lee, Joong-Woo;Lee, Hak-Seung;Yang, Sang-Yong
Journal of Navigation and Port Research
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v.28
no.5
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pp.421-428
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2004
Introduction of wave model, considered the effect of shoaling, refraction, diffraction, partial reflection, bottom friction, breaking at the coastal waters of complex bathymetry, is a very important factor for most coastal engineering design and disaster prevention problems. As waves move from deeper waters to shallow coastal waters, the fundamental wave parameters will change and the wave energy is redistributed along wave crests due to the depth variation, the presence of islands, coastal protection structures, irregularities of the enclosing shore boundaries, and other geological features. Moreover, waves undergo severe change inside the surf zone where wave breaking occurs and in the regions where reflected waves from coastline and structural boundaries interact with the incident waves. Therefore, the application of mild-slope equation model in this field would help for understanding of wave transformation mechanism where many other models could not deal with up to now. The purpose of this study is to form a extended mild-slope equation wave model and make comparison and analysis on variation of harbor responses in the vicinities of Pohang Old Harbor and Pohang New Port, etc. due to construction of New Port in Youngil Bay. This type of trial might be a milestone for port development in macroscale, where the induced impact analysis in the existing port due to the development could be easily neglected.
Korean Journal of Construction Engineering and Management
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v.23
no.5
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pp.108-116
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2022
Started in 1989 as Public Permanent Rental Housing scheme, public rental housing lease policy is increasing target residents and supply in each government by introducing new supply types. However, public housing business entities have difficulties in expanding the supply due to cumulated deficit. The research suggested long-term public rental housing reconstruction business as a method to preserve the cumulated deficit from the previous. Minimum floor area ratio mathematical model was suggested by defining the floor area ratio of reconstruction business as minimum, since housing sales profit after reconstruction could preserve aggregated deficit, and mathematically approached by considering the traits of long-term public rental housing reconstruction. The determinant for minimum floor area ratio mathematical model comprise cumulated deficit of the existing long-term public rental housing, land size of reconstructed sale housing, housing sales price per unit area, and business cost per unit area. Minimum floor area ratio mathematical model is expected to be the milestone for supporting decision making regarding the economic part of old long-term public lease housings' reconstruction scale, and expanding housing supply within urban area.
Proceedings of the Korean Institute of Navigation and Port Research Conference
/
2004.04a
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pp.179-186
/
2004
Introduction of wave model, considered the effect of shoaling, refraction, diffraction, partial reflection, bottom friction, breaking at the coastal waters of complex bathymetry, is a very important factor for most coastal engineering design and disaster prevention problems. As waves move from deeper waters to shallow coastal waters, the fundamental wave parameters will change and the wave energy is redistributed along wave crests due to the depth variation, the presence of islands, coastal protection structures, irregularities of the enclosing shore boundaries, and other geological features. Moreover, waves undergo severe change inside the surf zone where wave breaking occurs and in the regions where reflected waves from coastline and structural boundaries interact with the incident waves. Therefore, the application of mild-slope equation model in this field would help for understanding of wave transformation mechanism where many other models could not deal with up to now. The purpose of this study is to form a extended mild-slope equation wave model and make comparison and analysis on variation of harbor responses in the vicinities of Pohang Old Harbor and Pohang New Port, etc. due to construction of New Port in Youngil Bay. This type of trial might be a milestone for port development in macroscale, where the induced impact analysis in the existing port due to the developemnt could be easily neglected.
Project Monitoring and Control is one of the required activities in project management. This activity provides the information about whether a project is making a progress as it is planned. It is usually performed in weekly meetings or milestone meetings where the project manager checks the project's current status based on project measures such as schedule, cost and work performance. One of the popular method for project monitoring and control is EVM(Earned Value Management). The major characteristic of EVM is that it uses only one measure 'cost' for schedule and work performance so that it enables 2 independent graphs to be illustrated in one integrated graph based on cost. For applying EVM to a project, it is essential to break whole work to work packages and to assign value of cost to each work package at the initial stage of the project. Therefore EVM is well matched with the lifecycle which requires whole plan at the beginning of project. However, in XP(eXtreme Programming), whole customer requirements are difficult to define and to make a complete plan at the beginning and are more detailed in each Iteration. Therefore EVM is not comfortable method for XP. Therefore in this research we suggest 3 layer EVM which can be applied in XP, and develop a process guidelines based on CMMI(Capability Maturity Model Integration) PMC(Project Monitoring and Control) process area.
Since the third inter-Korean summit, the inter-Korean summit in Pyongyang and the U.S.-North Korea summit in Singapore and Hanoi, denuclearization negotiations are under way that will determine the fate of the Korean Peninsula. However, the negotiations are stalled and some skepticism is expected due to the conflicting U.S.-North Korea stance over the terms of denuclearization. The reason why it is difficult to realize the complete denuclearization of North Korea is that there are a variety of variables such as the traditional security dilemma in Northeast Asia, the hegemonic competition between the U.S. and China, and the formation of a new cold-war system. At a turning point when three inter-Korean summits and three U.S.-North Korea summits were held in the wake of the 2018 PyeongChang Winter Olympics, North Korea's complete denuclearization has become a must-do historical task for Northeast Asia and world peace beyond the Korean Peninsula. In this sense, the inter-Korean summit in Pyongyang is seen as a historic occasion for presenting a new milestone for the denuclearization of North Korea and the development of inter-Korean relations through the 9.19 Pyongyang Joint Declaration and the Military Agreement. Meanwhile, Constructivism, which has become the main paradigm of international political theory, presents the view that ideological variables such as ideology, history and culture define material factors, identity and interests of state actors, and that the structure of international relations can be changed through interaction. In this study, the historical meaning of the 9.19 Pyongyang Declaration, which is now past its first anniversary, was considered from a constructivist perspective. To this end, the development process of constructivism theory and analysis model and the development process of inter-Korean relations were briefly reviewed, and the military implications of the 9.19 Military Agreement were presented.
Asia-Pacific Journal of Business Venturing and Entrepreneurship
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v.15
no.2
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pp.127-135
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2020
The purpose of this paper is to classify individual startups by growth stage based on data-based quantitative criteria. This is to provide a basis for systematic support for government startups based on accurate statistics on the startup growth process. This startups were the TIPS (Tech Incubator Program for Startup) support company, which used a relatively reliable startup. We found seed money to complete MVP (Minimum Viable Product) within 1.5 years after establishment, verified PMF (Product-Market Fit) within 1 year, attracted Series A investment within 2.5 years after establishment, and successfully commercialized it. It attracted Series B investment for stable growth within 1.5 years (Series B investment within 4 years from start-up). The results of the study, the division of government programs that support stage-based startup commercialization, that is, within three years and within seven years of establishment, is significant to date. Three directions are suggested for future research. First, develop indicators for monitoring startup growth stages. Second, it continuously updates the annual changes and tracks the growth stages of individual startups. Third, we discover the successful growth law of technology-based startups by applying in-depth case analysis of successful startups to the model.
Semantic similarity/relatedness measure between two concepts plays an important role in research on system integration and database integration. Moreover, current research on keyword recommendation or tag clustering strongly depends on this kind of semantic measure. For this reason, many researchers in various fields including computer science and computational linguistics have tried to improve methods to calculating semantic similarity/relatedness measure. This study of similarity between concepts is meant to discover how a computational process can model the action of a human to determine the relationship between two concepts. Most research on calculating semantic similarity usually uses ready-made reference knowledge such as semantic network and dictionary to measure concept similarity. The topological method is used to calculated relatedness or similarity between concepts based on various forms of a semantic network including a hierarchical taxonomy. This approach assumes that the semantic network reflects the human knowledge well. The nodes in a network represent concepts, and way to measure the conceptual similarity between two nodes are also regarded as ways to determine the conceptual similarity of two words(i.e,. two nodes in a network). Topological method can be categorized as node-based or edge-based, which are also called the information content approach and the conceptual distance approach, respectively. The node-based approach is used to calculate similarity between concepts based on how much information the two concepts share in terms of a semantic network or taxonomy while edge-based approach estimates the distance between the nodes that correspond to the concepts being compared. Both of two approaches have assumed that the semantic network is static. That means topological approach has not considered the change of semantic relation between concepts in semantic network. However, as information communication technologies make advantage in sharing knowledge among people, semantic relation between concepts in semantic network may change. To explain the change in semantic relation, we adopt the cognitive semantics. The basic assumption of cognitive semantics is that humans judge the semantic relation based on their cognition and understanding of concepts. This cognition and understanding is called 'World Knowledge.' World knowledge can be categorized as personal knowledge and cultural knowledge. Personal knowledge means the knowledge from personal experience. Everyone can have different Personal Knowledge of same concept. Cultural Knowledge is the knowledge shared by people who are living in the same culture or using the same language. People in the same culture have common understanding of specific concepts. Cultural knowledge can be the starting point of discussion about the change of semantic relation. If the culture shared by people changes for some reasons, the human's cultural knowledge may also change. Today's society and culture are changing at a past face, and the change of cultural knowledge is not negligible issues in the research on semantic relationship between concepts. In this paper, we propose the future directions of research on semantic similarity. In other words, we discuss that how the research on semantic similarity can reflect the change of semantic relation caused by the change of cultural knowledge. We suggest three direction of future research on semantic similarity. First, the research should include the versioning and update methodology for semantic network. Second, semantic network which is dynamically generated can be used for the calculation of semantic similarity between concepts. If the researcher can develop the methodology to extract the semantic network from given knowledge base in real time, this approach can solve many problems related to the change of semantic relation. Third, the statistical approach based on corpus analysis can be an alternative for the method using semantic network. We believe that these proposed research direction can be the milestone of the research on semantic relation.
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