• Title/Summary/Keyword: Non-value-added activity

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The Influence of the Internal Donors in the Heterogenous Olefin Polymerization Catalyst on the Molecular Structure of Linear Low Density Polyethylene (불균일계 올레핀 중합촉매내 내부전자공여체가 선형 저밀도폴리에틸렌 분자구조에 미치는 영향)

  • Ko, Young Soo
    • Korean Chemical Engineering Research
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    • v.45 no.4
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    • pp.410-413
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    • 2007
  • The effect of internal donor(ID) in the heterogeneous Ziegler-Natta catalyst on the ethylene-1-butene copolymerization and the molecular structure of the resulting copolymer was investigated. $SiO_2$-supported $TiCl_4$ catalysts having ID/Ti molar ratio of 0.5 were prepared with ethyaluminium dichloride, magnesium alkyl, 2-ethyl-1-hexanol and $TiCl_4$. Three different IDs were employed such as ethylbenzoate(EB), diisobuylphthalate(DIBP) and dioctylphthalate(DOP). ID-added catalyst showed a larger fraction of Ti(+3) compared to that of no ID-added catalyst. The EB-added catalyst showed the highest activity in copolymerization. Xylene soluble value decreased by more than 50 % with ID-added catalysts compared to that of no ID-added catalyst. Crystaf analysis showed the chemical compositional distribution of PE copolymer was improved in the case of DIBP-added catalyst significantly. It could be explained that the presence of ID could make more even active sites and block the non-stereospecific active sites.

Quality Characteristics of Chocolate with Added Hot Water Extracts of Undaria pinnatifida Sporophylls under Gamma Irradiation (감마선 조사 미역귀(Undaria pinnatifida Sporophyll) 열수추출물을 첨가한 초콜릿의 품질 및 항산화 활성)

  • Kim, Da-Mi;Kim, Kyoung-Hee;Yook, Hong-Sun
    • Journal of the Korean Society of Food Science and Nutrition
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    • v.41 no.1
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    • pp.103-109
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    • 2012
  • The objectives of this study were to find the optimal mixing conditions and evaluate the antioxidant activity of chocolate with both non-irradiated and gamma-irradiated (50 kGy) hot water extracts from Undaria pinnatifida sporophylls (WEUS) at weight percentages of 0, 1, 3, and 5%. The moisture content of the WEUS chocolate was significantly higher than that of the control. On the other hand, the pH of chocolate had a tendency to decrease with the addition of WEUS, but there were no significant differences between non-irradiated and gamma-irradiated samples of the same concentrations. The lightness (L) value and yellowness (b) value decreased significantly with the addition of WEUS powder. However, the redness (a) value increased as the concentration increased. The hardness increased on the addition of WEUS powder, and gamma-irradiated chocolates were higher than non-irradiated chocolates. As the amount of WEUS powder increased, DPPH radical scavenging activity and total polyphenol content increased. The DPPH radical scavenging activity of gamma-irradiated groups was also higher than that of non-irradiated groups. The aroma, taste, sweetness, and overall acceptability of chocolate were significantly higher in the chocolate containing 1% WEUS powder. These results indicate that gamma-irradiated 1% WEUS chocolate was optimal.

Development of Financial Effect Measurement(FEM) Models for Quality Improvement and Innovation Activity (품질개선 및 혁신활동에서 재무성과 측정모형의 개발)

  • Choi, Sungwoon
    • Journal of the Korea Safety Management & Science
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    • v.17 no.1
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    • pp.337-348
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    • 2015
  • This research introduces the Financial Effect Measurement (FEM) models which measures both the improvement and the innovation performance of Quality Control Circle (QCC) and activities of Six Sigma. Concepts and principle of Comprehensive Income Statement (CIS), Balanced Scorecard (BSC), Time-Driven Activity Based-Costing (TDABC) and Total Productive Maintenance (TPM) are applied in order to develop the 4 FEM models presented in this paper. First of all, FEM using CIS depicts the improvement effects of production capacity and yield using relationships between demand and supply, and line balancing efficiency between bottleneck process and non-bottleneck processes. Secondly, cause-and-effect relation of Key Performance Indicator (KPI) is used to present Critical Success Factor (CSF) effects for QC Story 15 steps of QCC and DMAIC (Define, Measure, Analyze, Improve, and Control) of Six Sigma. The next is FEM model for service management innovation activities that uses TDABC to calculate the time-driven effect for improving the indirect activities according to the cost object. Lastly, FEM model for TPM activities presents the interpretation of improvement effect model of TPM Capital Expenditure (CAPEX) and Operating Expenditure (OPEX) maintenance using profit, cash and Economic Added Value (EVA) as metrics of enterprise values. To better understand and further investigate FEMs, recent cases on National Quality Circle Contest are used to evaluate new financial effect measurement developed in this paper.

Analysis of Cost and Efficiency of a Medical Nursing Unit Using Time-Driven Activity-Based Costing (시간-동인활동기준원가계산(Time-Driven Activity-Based Costing)을 이용한 일 내과병동 간호단위 원가계산 및 효율성 분석)

  • Lim, Ji-Young;Kim, Mi-Ja;Park, Chang-Gi
    • Journal of Korean Academy of Nursing
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    • v.41 no.4
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    • pp.500-509
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    • 2011
  • Purpose: Time-driven activity-based costing was applied to analyze the nursing activity cost and efficiency of a medical unit. Methods: Data were collected at a medical unit of a general hospital. Nursing activities were measured using a nursing activities inventory and classified as 6 domains using Easley-Storfjell Instrument. Descriptive statistics were used to identify general characteristics of the unit, nursing activities and activity time, and stochastic frontier model was adopted to estimate true activity time. Results: The average efficiency of the medical unit using theoretical resource capacity was 77%, however the efficiency using practical resource capacity was 96%. According to these results, the portion of non-added value time was estimated 23% and 4% each. The sums of total nursing activity costs were estimated 109,860,977 won in traditional activity-based costing and 84,427,126 won in time-driven activity-based costing. The difference in the two cost calculating methods was 25,433,851 won. Conclusion: These results indicate that the time-driven activity-based costing provides useful and more realistic information about the efficiency of unit operation compared to traditional activity-based costing. So time-driven activity-based costing is recommended as a performance evaluation framework for nursing departments based on cost management.

Development of the Model for Total Quality Management and Cost of Quality using Activity Based Costing in the Hospital (병원의 활동기준원가를 이용한 총체적 질관리 모형 및 질비용 산출 모형 개발)

  • 조우현;전기홍;이해종;박은철;김병조;김보경;이상규
    • Health Policy and Management
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    • v.11 no.2
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    • pp.141-168
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    • 2001
  • Healthcare service organizations can apply the cost of quality(COQ) model as a method to evaluate a service quality improvement project such as Total Quality Management (TQM). COQ model has been used to quantify and evaluate the efficiency and effectiveness of TQM project through estimation between cost and benefit in intervention for a quality Improvement to provide satisfied services for a customer, and to identify a non value added process. For estimating cost of quality, We used activities and activity costs based on Activity Based Costing(ABC) system. These procedures let the researchers know whether the process is value-added by each activity, and identify a process to require improvement in TQM project. Through the series of procedures, health care organizations are service organizations can identify a problem in their quality improvement programs, solve the problem, and improve their quality of care for their costumers with optimized cost. The study subject was a quality improvement program of the department of radiology department in a hospital with n bed sizes in Metropolitan Statistical Area (MSA). The principal source of data for developing the COQ model was total cases of retaking shots for diagnoses during five months period from December of the 1998 to April of the 1999 in the department. First of the procedures, for estimating activity based cost of the department of diagnostic radiology, the researchers analyzed total department health insurance claims to identify activities and activity costs using one year period health insurance claims from September of the 1998 to August of the 1999. COQ model in this study applied Simpson & Multher's COQ(SM's COQ) model, and SM's COQ model divided cost of quality into failure cost with external and internal failure cost, and evaluation/prevention cost. The researchers identified contents for cost of quality, defined activities and activity costs for each content with the SM's COQ model, and finally made the formula for estimating activity costs relating to implementing service quality improvement program. The results from the formula for estimating cost of quality were following: 1. The reasons for retaking shots were largely classified into technique, appliances, patients, quality management, non-appliances, doctors, and unclassified. These classifications by reasons were allocated into each office doing re-taking shots. Therefore, total retaking shots categorized by reasons and offices, the researchers identified internal and external failure costs based on these categories. 2. The researchers have developed cost of quality (COQ) model, identified activities by content for cost of quality, assessed activity driving factors and activity contribution rate, and calculated total cost by each content for cost for quality, except for activity cost. 3. According to estimation of cost of quality for retaking shots in department of diagnostic radiology, the failure cost was ₩35,880, evaluation/preventive cost was ₩72,521, two times as much as failure cost. The proportion between internal failure cost and external failure cost in failure cost is similar. The study cannot identify trends on input cost and quality improving in cost of qualify over the time, because the study employs cross-sectional design. Even with this limitation, results of this study are much meaningful. This study shows possibility to evaluate value on the process of TQM subjects using activities and activity costs by ABC system, and this study can objectively evaluate quality improvement program through quantitative comparing input costs with marginal benefits in quality improvement.

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Quality Characteristics and Antioxidative Activities of Guavapyun Added Korean Guava Fruit Extract (한국산 구아바 열매 추출물을 첨가한 구아바편의 품질특성 및 항산화활성)

  • Kim, Min-Ju;Choi, Hae-Yeon;Kim, Sun-Im
    • Korean journal of food and cookery science
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    • v.26 no.3
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    • pp.246-251
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    • 2010
  • This study was conducted to investigate the quality characteristics of guavapyun after the addition of different ratios of extract (0.25, 0.5, 0.75, 1.0%), non-extract and vitamin C. The quality if the pyun containing 0.5% of the guava fruit extract (guavapyun) and vitamin C was higher compared with the quality of the control pyun. In the results of the proximatecomposition, the content of water was high in the control pyun relative to the vitamin C pyun and guavapyun and the carbohydrate, ash, crude lipid and protein content was high in guavapyun. The sweetness, pH and color (L, a, b value) were very high in the samples. The texture, hardness, chewiness and gumminess were significantly high in the control pyun and the adhesiveness and cohesiveness were high in guavapyun. However, there were no significant differences in springiness between the control and the added samples. The total phenolic content was higher in guavapyun (23.57 mg GAE/100 g) than the control pyun (18 mg GAE/100 g) and vitamin C pyun(15.05 mg GAE/100 g). The antioxidant activities determined by the DPPH method and ABTS method was higher in guavapyun (41.37 mM TE/g, 15.35 mM TE/g) than the control pyun (4.43 mM TE/g, 2.17mM TE/g) and vitamin C pyun (11.33 mM TE/g, 4.51 mM TE/g). Using the FRAP method, guavapyun(9.06 mM TE/g) was shown to exhibit a stronger ferrous ion chelating activity than the control pyun (4.49mM TE/g) and vitamin C pyun (7.03 mM TE/g). Thus, the studied indigenous guavapyun was high in both antioxidative activity and total phenolic content.

A Study on the Development of Cooked Rice according to the Different Coating Ratio of Yacon(Polymia sonchifolia) Root and Its Antioxidant and Sensory Properties (야콘 뿌리 추출액 코팅 쌀 제조 및 항산화력과 관능적 품질 연구)

  • Lee, Ae-Rang
    • The Korean Journal of Food And Nutrition
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    • v.23 no.4
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    • pp.600-606
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    • 2010
  • The objective of this study was to develop functional rice coated with yacon roots extracts and to evaluate the antioxidant properties and physiological activity of rice coated with yacon extract. The washed rice was coated by spraying yacon extract at 10, 20, 30, and $40^{\circ}Brix$ and dried at room temperature. The moisture contents, color changes, antioxidant properties as total polyphenolics and DPPH radical scavenging activity and instrumental texture property and sensory evaluation change in the yacon root extracts coated rice and uncoated cooked rice were observed during 3 days of storage. Increasing the coating concentration was associated with lower color values(L value) and moisture contents. Total phenolics and DPPH radical scavenging properties generally increased in the cooked rice coated with yacon root extract more than the control (non-coated rice). However, D-20($20^{\circ}Brix$ of the yacon root concentration) resulted in better textural properties and sensory overall acceptability in cooked rice on 0 and 3 storage days. It was concluded that the optimum coating ration of rice and added functional yacon rice were $20^{\circ}Brix$ and 7% respectively, in proportion to the total weight of raw rice.

Application of Time-Driven Activity-Based Costing(TDABC) for Total Productive Maintenance(TPM) and Cost of Quality(COQ) Processes (TPM과 COQ 프로세스에서 시간동인 ABC시스템의 활용)

  • Choi, Sungwoon
    • Journal of the Korea Safety Management & Science
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    • v.17 no.1
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    • pp.321-335
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    • 2015
  • This study introduces the methods to apply and develop the integrated Cost of Quality (COQ) and Time-Driven Activity-Based Costing (TDABC) model for seeking not only quality improvement but also reduction of overhead cost. Inefficient and uneconomical COQ activities can be identified by using time driver which also maximizes the quality improvement for Prevention-Appraisal- Failure (PAF) quality costs. In contrast, reduction of the indirect cost of unused capacity resource using Quality Cost Capacity Ratio (QCCR) of TDABC minimizes overhead cost for COQ activities. In addition, linkage between Overall Equipment Effective (OEE) and Time Driver develops the integrated system of Total Productive Maintenance (TPM) and TDABC model. Lean OEE maximizes when an Unused Time (UT) of TDABC that are TPM losses and lean wastes reduces whereas the TPM Cost Capacity Ratio (TCCR) of TDABC minimizes indirect cost for non-value added TPM activities. Numerical examples are derived to better understand the proposed COQ/TDABC model and TPM/TDABC model from this paper. From the proposed model, process mapping and time driver of TDABC are known to lessen indirect cost from general ledger of comprehensive income statement with a better quality innovation and improvement of equipment.

Effects of Quality Characteristics and Antioxidant Activities of Dry Noodles with Added Sorghum Flour by Characteristics of Endosperm (배유특성이 다른 수수가루 첨가가 건면의 품질특성 및 항산화활성에 미치는 영향)

  • Ko, Jee Yeon;Woo, Koan Sik;Kim, Jung In;Song, Seuk Bo;Lee, Jae Saeng;Kim, Hyun Young;Jung, Tae Wook;Kim, Ki Young;Kwak, Do Yeon;Oh, In Seok
    • Journal of the Korean Society of Food Science and Nutrition
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    • v.42 no.8
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    • pp.1227-1235
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    • 2013
  • This study was conducted in order to investigate the quality characteristics and antioxidant activities of dry noodles with addition of sorghum (Sorghum bicolor L. Moench) flour from glutinous and non-glutinous varieties. The sorghum varieties used in this study were glutinous 'Hwaggumchal' and non-glutinous 'Donganme', and the contents added to noodles were 'Hwaggumchal' 5%, 'Hwaggumchal' 10%, 'Donganme' 5%, and 'Donganme' 10%. The turbidity of soup of cooked noodles was increased by addition of sorghum flour. The cooking loss of 'Hwaggumchal' flour added noodles (HFN) was greater than that of 'Donganme' flour added noodles (DFN), reflecting endosperm characteristics. Phenolic compounds such as polyphenol, flavonoid, and tannin contents and antioxidant activity of sorghum flour added noodles were increased in proportion to the amounts of added sorghum flour. In the added varieties, DFN showed greater amounts of phenolic compounds and higher levels of DPPH and ABTS radical scavenging activities than HFN. The DPPH and ABTS radical scavenging activities of 5~10% DFN were increased by 4.6~6.2 fold and 10.5~13.4 fold, respectively, compared to non-added noodles. Regarding cooking effects, DPPH and ABTS radical scavenging activities of sorghum flour added noodles were increased by 10.9~11.2% after cooking. In sensory evaluation, color and appearance value were highest in HFN, and no differences in taste and overall acceptability were observed among treatments.

Vinegar Produced from Chrysanthemum zawadskii and Pearl Shell (구절초진주식초)

  • Ann, Yong-Geun;Oh, Moon-Hun;Lee, Byung-Yup
    • The Korean Journal of Food And Nutrition
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    • v.25 no.1
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    • pp.90-98
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    • 2012
  • With the addition of ethanol to wax gourd extract and by acetic fermentation, 5.0% acidity vinegar was produced. After putting 10% extract(10% concentration) of Chrysanthemum zawadskii in this, and by dissolving shell, Chrysanthemum zawadskii-pearl vinegar was produced. When a 1% of ark shell, oyster shell, or ear shell was added to wax gourd vinegar, 95.6~98.4% of the shell dissolved, and when a 2% content of shell was added, 97.2~98.4% was dissolved. The acidity of vinegar which dissolved 1% shell was pH 3.0~3.17, and the acidity of vinegar which dissolved 2% shell was pH 1.11~ 1.20. The pH values of vinegar which dissolved 1%, and 2% shell contents were 4.54~4.55, and 4.86~4.95, respectively. When 1% shell was dissolved, the acidity was higher than that of commercial vinegar, with a high pH value and low level of free acid. This shows that when Chrysanthemum zawadskii 1% is added during acetic acid fermentation, the inhibition was 44.4%, and 22.2% respectively. In this regard, Chrysanthemum zawadskii should be added after the fermentation of acetic acid. The calcium content of 1% shell vinegar is 0.4%, and that of 2% vinegar is 0.78%. Non-heated native wax gourd shows an angiotensin converting enzyme inhibition rate of 21.7%, an antioxidant activity of 5.23%, and a tyrosinase inhibition rate of 5.5%. In the case of heated-extracted wax gourd, the angiotensin converting enzyme inhibition rate was 16.1%, superoxide dismutase activity was 20.5%, antioxidant activity was 23.2%, and the tyrosinase inhibition rate was 7.1%. Also, in the case of Chrysanthemum zawadskii, the angiotensin converting enzyme inhibition rate was 28.8%, the xanthine oxidase inhibition rate was 28.2%, the superoxide dismutase activity was 14.5%, the antioxidant activity was 3.2%, and the tyrosinase inhibition rate was 9.2% Data also revealed that when a 10% sample of the heated-wax gourd extract was added to A549 human lung cancer epithelial cells of, the number of cancer cells declined by 80% in 72 hours, When a 10% native extract was added, the number of cells declined by, 74% in 48 hours, and when a heated-extract of Chrysanthemum zawadskii was added, 100% of the cells died after 72 hours.