• Journal of Technology Innovation
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• v.5 no.2
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• pp.155-177
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• 1997

Since 1995 the Korean Ministry of Science and Technology has introduced and implemented a project based system (PBS) for awarding R&D funds. While capital investments for national laboratories such as buildings and research facilities are supported by the government, normal operating expenses including personnel expenses should be earned by national laboratories through open competition under PBS. The project budget includes both direct research costs and indirect costs. The purpose of this paper is to examine the components of indirect costs and to examine determinants of indirect costs of national laboratories in Korea. The indirect costs of nineteen national laboratories are examined. The direct personnel costs and indirect personnel costs out of total personnel costs are 72% and 28%, respectively. The average indirect cost rate is 74.1% of direct personnel costs. Major components of indirect costs are general operating costs, indirect personnel costs, taxes and dues, and expenses related to the usage of equipment. The significant determinants of indirect cost are indirect personnel ratio. the ratio of unique projects, the type of national laboratories (pure research laboratories or other), and asset activity ratio measured as research divided by total assets. The high indirect personnel ratio, the high ratio of unique projects, the laboratories classified as other, the low asset activity ratio are related to high indirect cost rates.

• Journal of the Korea Safety Management & Science
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• v.15 no.4
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• pp.25-35
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• 2013

Recently, national leisure activities have increased in proportional to having time and money to spare for living on. Especially, camping activities are positioned as a new leisure type for middle class families, so that it is expected that camping facilities are also rapidly increased. However, there is no institutional measures for safe camping activity. It is urgently requested that camping activities including designing and operating campsite are regulated within the legal system. In this study, the status of camping activities and its legal system are investigated. The strategic policy directions for safe camping activity are suggested in the view of legal system, operational guidelines, and institutional supports; (1) the legal basis for camping activities should be prepared. (2) the supervision of campsite management should be improved based on informational services. (3) the self-operation guidelines for campsite owners should be developed and provided. (4) the criteria of safety assessment for design and operating campsite should be prepared. (5) the safety information of campsite should be published and shared among camping communities.

• Journal of Distribution Science
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• v.16 no.11
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• pp.21-27
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• 2018

Purpose - This study investigates the financial ratio of savings banks and the effect of the ratio having influence upon bankruptcy by quantitative empirical analysis of forecast model to give material of better management and objective evidence of management strategy and way of advancement and risk control. Research design, data, and methodology - The author added two growth indexes, three fluidity indexes, five profitability indexes, and four activity indexes CAMEL rating to not only the balance sheets but also the income statement of thirty savings banks that suspended business from 2011 to 2015 and collected fourteen financial ratio indexes. IBMSPSS VER. 21.0 was used. Results - Variables having influence upon bankruptcy forecast models included total asset increase ratio and operating income increase ratio of growth index and sales to account receivable ratio, and tangible equity ratio and liquidity ratio of liquidity ratio. The study selected total asset operating ratio, and earning and expenditure ratio from profitability index, and receivable turnover ratio of activity index. Conclusions - Financial supervising system should be improved and financial consumers should be protected to develop saving bank and to control risk, and information on financial companies should be strengthened.

• The Transactions of the Korean Institute of Electrical Engineers C
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• v.54 no.2
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• pp.69-75
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• 2005

In order to improve the reliability of high voltage rotating machines and mold transformers, it is necessary to understand the breakdown mechanism and life assessment of the high voltage winding parts. Especially the on-line PD test provides the ability to monitor effects, such as slot discharge, internal discharge, and end-winding discharge without interrupting the electrical machines, this method has been proven the major testing technology. Capacitive couplers have been the most widely used sensors for the on-line partial discharge detection in rotating machines nowadays. This paper deals with the electrical characteristics and long-term reliability of a ceramic coupler(CC), which can be easily mounted into high voltage input terminal part, has been developed and tested to continuously measure PD activity during operating condition. This paper presents electrical characteristics (dielectric loss angle, capacitance, PD inception level, breakdown voltage, and frequency response bandwidth) and long-term life test result of the developed 6.6 kV class on-line ceramic coupling sensor. It was found that this sensor had good electrical characteristics to detect PD activity during the operating condition with its detection frequency band is between several and several tens MHz. Also, the voltage life of the 6.6kV class ceramic coupler was calculated over 60 years.

• Journal of Information Technology Services
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• v.16 no.2
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• pp.45-60
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• 2017

The study suggests a contract model of application operation through case study of A bank's IT outsourcing application contract based on workload. The IT outsourcing order form has a problem in that the scope of work is ambiguous due to the integration of operation and maintenance. In this study, application operation and maintenance were separated by referring to application operation history provided in ISO/IEC15504-5 standard. The scope of the IT outsourcing service was clarified by organizing the definition and detail activities of the application operation business. Application operation contract method has generally applied estimation method by the number of input manpower and period by agreement between buyer and client. As there is no activity to calculate the number of input manpower based on the operational work history and based on the standard workload per activity. In this case is not guaranteed due to the simple agreement between the contractors. In this paper, we propose an application operating cost estimation model that measures the size of the operating software using function point analysis that is the basis of application operation tasks. In order to verify the validity of the application operation cost model, we verified the correlation between the application size and the labor cost through regression analysis using SPSS.

• Nuclear Engineering and Technology
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• v.46 no.2
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• pp.247-254
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• 2014

A study on the superconducting RF linac is underway in order to increase the beam energy up to 1 GeV by extending the Proton Engineering Frontier Project (PEFP) 100-MeV linac. The operating frequency of the PEFP superconducting linac (SCL) is 700 MHz, which is determined by the fact that the frequency of the existing normal conducting linac is 350 MHz. A preliminary study on the beam dynamics showed that two types of cavities with geometrical betas of 0.50 and 0.74 could cover the entire energy range from 100 MeV to 1 GeV. An inductive output tube (IOT) based RF system is under consideration as a high-power RF source for the SCL due to its low operating voltage and high efficiency. As a prototyping activity for a reduced beta cavity, a five-cell cavity with a geometrical beta of 0.42 was designed and fabricated. A vertical test of the prototype cavity at low temperatures was performed to check the performance of the cavity. The design study and the prototyping activity for the PEFP SCL will be presented in this paper.

• Nuclear Engineering and Technology
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• v.50 no.1
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• pp.165-169
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• 2018

An assessment for determining N-16 activity concentrations during the operation condition of Bangladesh Atomic Energy Commission TRIGA Research Reactor was performed employing several governing equations. The radionuclide N-16 is a high energy (6.13 MeV) gamma emitter which is predominately created by the fast neutron interaction with O-16 present in the reactor core water. During reactor operation at different power level, the concentration of N-16 at the reactor bay region may increase causing radiation risk to the reactor operating personnel or the general public. Concerning the safety of the research reactor, the present study deals with the estimation of N-16 activity concentrations in the regions of reactor core, reactor tank, and reactor bay at different reactor power levels under natural convection cooling mode. The estimated N-16 activity concentration values with 500 kW reactor power at the reactor core region was $7.40{\times}10^5Bq/cm^3$ and at the bay region was $3.39{\times}10^5Bq/cm^3$. At 3 MW reactor power with active forced convection cooling mode, the N-16 activity concentration in the decay tank exit water was also determined, and the value was $4.14{\times}10^{-1}Bq/cm^3$.

• Korea Journal of Hospital Management
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• v.10 no.3
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• pp.45-66
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• 2005

The purpose of this study was to analyze related factors affecting profitability on general hospitals(300-499 beds). The data were derived from survey by the Korean Hospital Association on 33 hospitals during 10 years (from 1993 to 2002). Profitability was measured by 3 ratios - net profit to total assets, normal profit to total assets and operating margin to gross revenue - as dependent variables. Independent variables were classified by general factors (ownership, number of bed, period of establishment, region), financial factors (total asset turnover, current ratio, liabilities to total assets, personnel costs per operation profit, material costs per operation profits), productivity index(number of daily patient per nurse), the score of quality assurance activity and the time lag score. Multiple regression model was used in this study. First, Number of bed, region was not statistically significant for profitability. But ownership was affect positively to normal profit to total assets and operating margin to gross revenue. Private hospitals had higher profitability than that of public hospitals Second, the score of quality assurance activity was not statistically significant to profitability. Third, Those hospitals having more daily patient per nurse had significantly higher profitability than the others. Fourth, Those hospitals having higher proportion in total asset turnover had significantly higher profitability than other hospitals. But liabilities to total assets and liquidity ratio had no difference to the profitability. Those hospitals having higher proportion in personnel costs and material costs per operation profits had significantly lower hospital profitability than others.

• 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.

• Journal of the Korea Safety Management & Science
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• v.16 no.2
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• pp.217-230
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• 2014

The purpose of this study is to develop the Generalized Depreciation Function (GDF) and Winfrey Depreciation Function (WDF) by reviewing methods for the depreciation accountings. The Depreciation Accounting Models (DAM), including straight-line model, declining-balance model, sum-of-the-year-digit model and sinking fund model presented in this paper, are reclassified into the charging pattern of increasing type, decreasing type and constant type. This paper also discusses the development of the GDFs based on convex type, concave type and constant type according to the demand pattern of product, frequency of plant usage, deterioration of time, relative inadequacy, Capital Expenditure (CAPEX) and Operating Expenditure (OPEX) of the Total Productive Maintenance (TPM). The WDFs presented in this paper depict a sudden degradation of plant performance by measuring the change of TPM activity at the midpoint of useful life of asset. The WDFs are classified into left-modal type, symmetrical type and right-modal type by varying the value of skewness and kurtosis. Moreover, three increasing patterns, such as convex, concave and linear types, are used in this paper to present the distinct identification of WFDs by using Instantaneous Depreciation Rate (IDR) in terms of Performance Depreciation Function (PDF) and Depreciation Density Function (DDF). In order to have better understanding of depreciation models, the numerical examples are used for evaluating the Net Operating Less Adjusted Tax (NOPLAT) and Economic Value Added (EVA). It is concluded that the depreciation models showing a large dispersion of EVA require the adjustment of NOPLAT and Invested Capital (IC) based on the objective cash basis and net operating activity for reducing the variation of EVA.