• Spatial Information Research
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• 제22권3호
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• pp.47-58
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• 2014

삼림전용 축소를 통한 온실가스 흡수량의 검증 및 인증(MRV: Measurement, Reporting, Verification)이 REDD의 기회비용 산정과정에서 핵심요건으로 부각되고 있다. 본 연구의 목적은 북한 금강산을 사례지역으로 UN-REDD 기회비용 산정과정에서 위성영상을 활용한 MRV의 잠재력을 파악하고, MRV과정에서 발생할 수 있는 입증책임에 관련된 쟁점들을 사전에 점검하는 데 있다. UN-REDD 기회비용을 산정하는 과정에서, MRV에 필요한 지표를 도출하고 위성영상을 활용하여 역사적 벌채율, 토지이용, 토지피복, 탄소저장량 등에 대한 정보의 수집여부를 평가하였다. 위성영상의 육안판독은 금강산의 MRV 여건(산림면적, 산림의 황폐화 추세 등)을 대, 중, 소 3단계의 분류체계에 의거하여 가시적인 기록으로 제시하였다. 위성영상이 국제사법재판소, UN, UN-REDD 등에서 증거자료로 인정되기 때문에 기회비용 산정과정에서 법적으로 구속력을 가진 증빙자료로 활용될 수 있을 것으로 판단된다. 현지조사와 문헌조사를 활용한 MRV에 대해서도 측정자료 확보에 대한 불확실성과 불안으로 인하여 북한의 REDD에 대한 활발한 투자가 어렵게 되고, 북한의 산림보전에 관련된 정부 기업 개인들과 거래하는 것을 꺼려할 정도로 대안이 없는 것이 아니라는 것이 확인되었다. 본 연구를 통해 도출된 결과는 북한에서 REDD사업을 하려는 남측 기업과 GCF(녹색기후기금, Green Climate Fund)를 비롯한 탄소무역 분야에서 실무를 수행하는 관계자들에게 구체적인 참고자료로 활용될 수 있을 것으로 판단된다.

• International Journal of Computer Science & Network Security
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• 제21권1호
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• pp.6-11
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• 2021

Routing protocols play a pivotal role in the energy management and lifespan of any Wireless Sensor Network. Lower network lifetime has been one of the biggest concerns in LEACH protocol due to dead nodes. The LEACH protocol suffers from uneven energy distribution problem due to random selection of a cluster head. The cluster head has much greater responsibility compared to other non- cluster head nodes and consumes greater energy for its roles. This results in early dead nodes due to energy lost for the role of cluster- head. This study proposes an approach to balance the energy consumption of the LEACH protocol by using a semi-deterministic opportunity coefficient to select the cluster head. This is calculated in each node with the battery energy level and node ID. Ultimately, based on the opportunity cost, cluster head will be selected and broadcasted for which other nodes with higher opportunity cost will agree. It minimizes the chances of nodes with lower battery level being elected as cluster head. Our simulation experiments demonstrate that cluster heads chosen using our proposed algorithm perform better than those using the legacy LEACH protocol.

• 한국지역사회생활과학회지
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• 제13권1호
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• pp.25-40
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• 2002

Recently the rural women's role has been changed from assisting men to leading major farm work. However, contribution of women in the rural area has not beers fairly evaluated. Hence, it has been difficult for the rural women to receive the reasonable compensation if they injured, had some disasters or were divorced. Therefore this study tried to suggest economic methods such as market cost approach, opportunity cost method and shadow wage method for evaluating rural women's labor. It might provide some information for helping to establish the status of rural women as a income earner through estimating money value of labor contributed by rural women and furthermore, be useful information to improve the efficiency of farm labor by exploring the relationship between value of labor and actual income. Hence, it might help improve the economic situation and life at home of rural women, solve difficulties in the real life and reduce disparity of economic distribution between urban and rural area.

• 한국경영과학회지
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• 제26권4호
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• pp.83-97
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• 2001

Net Present Value (NPV) criterion has been the most widely used criterion to evaluate investment opportunities. However, the analysis based on the NPV criterion falls to consider the managerial flexibility of deferring decisions until major uncertainty is resolved. Recently, real options method attracted a lot of attention as a Powerful approach to address the problem. If investment decision is deferred, the value of the investment opportunity increases but opportunity cost increases at the same time. Therefore, it is important to decide the optimal timing how long the decision can be deferred. In this paper, we developed a model deciding the optimal decision timing. Using the real options approach, the model derived the optimal deferring time until a decision is made. Then, the model was applied to a Korean mobile telecommunications company who wants to invest on the wireless resale business. We believe that this model would be very useful to overcome the problem of NPV decision criterion. With this approach, we can make contingent decisions based on the observation of uncertainly resolutions.

• International Journal of Reliability and Applications
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• 제1권1호
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• pp.27-38
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• 2000

In a recent paper Iskandar ＆ Sandoh (1999) studied an opportunity-based age replacement policy for a system which has a warranty period (0,S]. When the system fails at age x $\leq$ S a minimal repair is performed. If an opportunity occurs to the system at age x, S $\leq$ x $\leq$ T, we take the opportunity with probability p to preventively replace the system, while we conduct a corrective .replacement when its fails in (S,T). Finally, if its age reaches T, we perform a preventive replacement, Under this policy the design variable is T. For the case when opportunities occur according to a homogeneous Poisson process, the long-run average cost of this policy was formulated and studied analytically by Iskandar & Sandoh (1999). The same problem is here analysed by using a graphical technique based on scaled TTT-transforms. This technique gives, among other things, excellent possibilities for different types of sensitivity analysis. We also extend the discussion to the situation when we have to estimate T based on times to failure.

• 에너지공학
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• 제15권4호
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• pp.229-234
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• 2006

전기에너지는 저장성이 없기 때문에 부하의 불규칙적인 변화에 대한 실시간 대처가 어렵다. 그 중 전력 계통의 대규모 공급지장에 대비하여 안정적인 공급을 위해서 예비력을 운영하고 있다. 그러나 예비력을 운영함으로써 전력계통 전체에 경제적 손실이 발생하는데 이를 최소화하기 위해서는 적정예비력 확보와 적절한 가격보상이 필요하다. 본 논문에서는 예비력시장을 운영함으로써 발생하는 기회비용을 반영하여 에너지와 예비력 가격 설정방법을 제시하였다.

• 대한안전경영과학회지
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• 제15권4호
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• pp.435-448
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• 2013

The aim of this study is to investigate and develop the extended models for Economic Cash Amount(ECA), Cash Break Even-Point(BEP), and Cash Flow Statement(CFS) by referencing systematic literature review in the field. The study develops three extended models to determine the optimal cash amount: ECA model with interest opportunity cost, financing transaction cost and financing fail cost, ECA model with daily cash supply and interest opportunity cost, ECA model with financing fail cost and interest opportunity cost. Earnings Before Interests, Tax, Depreciation and Amortization(EBITDA) is obtained by subtracting noncash depreciation costs from Earning Before Interest and Tax(EBIT), which is efficient metric to evaluate operating cash flow. The research also develops two extended Cash BEP models, considered as interest and corporate tax, in order to indentify the break-even point as EBITDA equals zero. Furthermore, this paper proposes the modified version of CFS by introducing the reclassification of operating and financing accounts in the statement of financial position. In addition, the study also present the reclassification of five types of profit, such as gross profit, EBIT, ordinary profit, special profit, and net profit within the statement of comprehensive income. In order to provide a better understanding of the proposed cash flow models, numerical examples, such as two-sample t test and Analysis of Variance(ANOVA), are presented to demonstrate the statistical significance according to the industrial types for net working capital(i.e cash-to-cash), net profit, operating cash flow and free cash flow.

• 대한가정학회지
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• 제40권10호
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• pp.161-176
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• 2002

This study is a basic research for the estimation of the value of unpaid household labor within the national economy system to be reflected in the related policy-making. By measuring economic value of unpaid household labor and estimating the ration to GDP, this study attempted to confirm the productivity of the unpaid household labor and thus contribute to the improvement of socio-economic status of women. Especially, it focused on the development of a standard of estimating unpaid household labor as a method applicable to the present economic and legal system. To organize the method of economic valuation of unpaid household labor and calculate the ration to GDP, this study used three approaches: replacement cost method individual function, replacement cost method generalist and opportunity cost method. Although the estimated result revealed that the economic value of unpaid household labor showed a great extent of deviation according to the estimating methods and the wage rate, total value of household labor ranged from one hundred and thirty eight to two hundred and thirty trillion wens, about 28-48% of GDP in Korea.

• 한국건설관리학회:학술대회논문집
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• 한국건설관리학회 2003년도 학술대회지
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• pp.359-364
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• 2003

공기지연과 관련하여 발생하는 간접비(Markup)에 구성된 잠재적 기회이익부분이 계약금액의 조정에서 제한된 계약제도, 배상요건으로서의 법익침해 해석문제, 또는 회계의 비용으로서 인식되지 않음으로 인해 배상되지 않고 있다. 국내외적으로 회계기준은 발생주의, 법익의 개념상 손해배상의 범위를 주로 제한배상주의에 기하여 채택하고 있어 불법행위에 의한 후속적 특수손해인 기회이익의 직접상실손해는 채무로서 인정되지 않아 배상되어지지 않기 때문이다. 따라서 일방의 계약위반으로 공기가 지연된다면, 그로 인한 계약당사자간의 직${\cdot}$간접적인 후속 손해가 발생하게 되므로 그 손해의 크기를 정량화하고 법규정의 배상적용타당성 검증과 배상체계에 관한 합리적 적용방안을 마련할 필요가 있다.

• 아태비즈니스연구
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• 제9권4호
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• pp.99-117
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• 2018

This study has investigated Linear Programming (LP) applications to special decision making problems in managerial accounting with the help of spreadsheet Solver tools. It uses scenario approaches to case examples having three products and three resources in make-and-supply business operations, which is applicable to cases having more variables and constraints. Integer Programmings (IP) are applied in order to model situations when products are better valued in integer values or logical constraints are required. Three cases in one-time-only special order decisions include Goal Programming approach, Knapsack problems with 0/1 selections, and fixed-charge 0/1 integer modelling techniques for set-up operation costs. For the decisions in outsourcing problems, opportunity-costs of resources expressed by shadow-prices are considered to determine their precise contributions. It has also shown that the improvement in work-shop operation for an unprofitable product must overcome its 'reduced cost' by the sum of direct manufacturing cost savings and its shadow-price contributions. This paper has demonstrated how various real situations of special decision problem in managerial accounting can be approached without mistakes by using LP's and IP's, and how students both in accounting and management science can acquire LP skills in their education.