• Title/Summary/Keyword: Partial budget analysis

Search Result 13, Processing Time 0.026 seconds

Economic Analysis on the Technology to shorten the Raising Term for Korean Cattle -Based on the results of empirical farm that manufactures and feeds his own TMR feed- (한우 비육우 사육기간 단축기술에 대한 경제성 분석 -자가TMR 제조·급여 실증농가를 대상으로-)

  • Chae, Yong-Woo;Yun, Jin-Woo;Kim, SeongSup
    • Journal of the Korea Academia-Industrial cooperation Society
    • /
    • v.21 no.11
    • /
    • pp.833-842
    • /
    • 2020
  • The purpose of this study is to analyze the economic feasibility of technology developed by the National Institute of Animal Science used to shorten the raising term of Hanwoo cattle. This technology can address the increasing proportion of feed cost to operating expenses in the industry. The technology maintains quality by high nutrition breeding during the growing period while shortening the fattening period compared to conventional methods for castrated cattle. Our analysis employs the partial budget method, and results are as follows. First, we found that the ratio of shipment in age of less than 29 months has been increasing. Second, the statistical test finds that both the reduction in age of the months for shipment and the increase in dressed weight annually are significant. Third, the benefit of introducing the technology with the self-manufactured TMR accounts for 467,990 won per head/time. This result is strong evidence for prioritizing and extending pilot projects. In order to further expand this technology in the future, problems, limitations, and obstacles to introduction should be additionally disclosed for participating and non-participating farms after conducting the pilot project.

A Study on Standard Unit Price Analysis of e-learning & Postal Distance Learning (인터넷 및 우편 원격 기관 훈련비용 기준단가 분석 연구 공학교육에 관한 연구)

  • Rha, Hyeon-Mi
    • Journal of Engineering Education Research
    • /
    • v.14 no.3
    • /
    • pp.61-71
    • /
    • 2011
  • Korea has introduced the levy-grand system in the vocational learning finance. The standard unit price system of training cost was utilized in the distribution of training budget and the reimbursement system including total or partial training cost return has been operated in the corporate training after completing the learning course particularly. The standard unit price was calculated in the base of analyzing on supporting budget by the government per training institutions and corporate payment decision to learning institutions. The proposing standard unit price system of training cost was analyzed in the current standard price unit of training cost and then an improvement policy and the implication are derived from it. At the result of this study, the current government supporting level to e-learning and postal distance learning indicates good status.

Economic Evaluations of Facility Farms by the Introduction of Mango Ultra-High Density Pot Cultivation (망고 초밀식 화분재배 도입 시설농가의 경제성 평가)

  • Jeong, U Seok;Kim, Seongsup
    • Journal of the Korea Academia-Industrial cooperation Society
    • /
    • v.22 no.3
    • /
    • pp.279-290
    • /
    • 2021
  • This study evaluated the economic feasibility of facility farms according to the introduction of the ultra-high density pot cultivation (UHDPC) for mango. The basic model was selected as a representative farmhouse case in the Jeonnam region, and seven scenarios for conventional crops were tested. The economic feasibility of crop switching was analyzed through partial budget analysis (PBA). The PBA analysis results were supplemented by adding a sensitivity analysis and a break-even point (BEP) analysis. As a result of the analyses, it was found that crop conversion was economical because the increase in the profit coefficient was greater than the increase in the loss coefficient due to the introduction of mango for all conventional crops. The economics of introducing mango was more sensitive to changes in gross income than to changes in cost items. The results show the detailed conditions of crop selection according to the conditions and preferences of individual farms by presenting the direction of increase and decrease by budget item and information on the amount of increase or decrease. In particular, the BEP analysis result, which is about half of the farms case, is significant in that it presents the minimum target value according to production and market risks.

Regional Drought Frequency Analysis of Monthly Precipitation with L-Moments Method in Nakdong River Basin (L-Moments법에 의한 낙동강유역 월강우량의 지역가뭄빈도해석)

  • 김성원
    • Journal of Environmental Science International
    • /
    • v.8 no.4
    • /
    • pp.431-441
    • /
    • 1999
  • In this study, the regional frequency analysis is used to determine each subbasin drought frequency with reliable monthly precipitation and the L-Moments method which is almost unbiased and has very nearly a normal distribution is used for the parameter estimation of monthly precipitation time series in Nakdong river basin. As the result of this study, the duration of '93-'94 is most severe drought year than any other water year and the drought frequency is established as compared the regional frequency analysis result of cumulative precipitation of 12th duration months in each subbasin with that of 12th duration months in the major drought duration. The Linear regression equation is induced according to linear regression analysis of drought frequency between Nakdong total basin and each subbasin of the same drought duration. Therefore, as the foundation of this study, it can be applied proposed method and procedure of this study to the water budget analysis considering safety standards for the design of impounding facilities large-scale river basin and for this purpose, above all, it is considered that expansion of reliable preciptation data is needed in watershed rainfall station.

  • PDF

Welfare assessment traits, milk quantity and quality, and profitability of Anatolian buffalo cows confined in closed-tied or semi-open free-stall barns can be affected by supplementary feeding at milking

  • Ibrahim Cihangir Okuyucu;Ahmet Akdag;Huseyin Erdem;Canan Kop-Bozbay;Samet Hasan Abaci;Ali Vaiz Garipoglu;Esin Hazneci;Nuh Ocak
    • Animal Bioscience
    • /
    • v.37 no.6
    • /
    • pp.1110-1120
    • /
    • 2024
  • Objective: This study was conducted to evaluate the effect of offering (OSF) or not (NSF) supplemental feed at milking on temperament (TS), udder hygiene (UHS) and body condition (BCS) scores, and milk yield per milking (MYM), milk quality traits, and profitability of primiparous Anatolian buffalo cows at 90 days of lactation confined in closed-tied (CB) or semi-open free-stall (OB) barns. Methods: In Experiment I, 108 cows were selected to encompass four treatments (OBOSF, OB-NSF, CB-OSF, and CB-NSF) of 27 cows, considering barn type (OB and CB) and supplementary feed (OSF and NSF) at milking. In Experiment II, 60 OB cows were selected to encompass one of five groups of 12 cows each: i) no supplemental feed (CON), ii) commercial concentrate (CC), iii) CC + corn silage (CCS), iv) CCS + alfalfa hay (CSA), or v) CC + ryegrass silage (CRS) at milking. Results: The TS and UHS of the OB and OSF cows were lower (better) than those of the CB and NSF cows, respectively. The OSF increased milk protein, lactose, and solids-not-fat but decreased milk freezing point and electrical conductivity compared with the NSF. The MYM and milk fat of the OB-OSF cows were higher than those of the OB-NSF and CBNSF cows. The TS and UHS of the cows negatively correlated with MYM and some milk chemicals (fat, protein, and solids-not-fat), but BCS correlated positively. The TS and milk electrical conductivity of the CCS, CSA, and CRS cows were lower than those of the CON and CC cows, but BCS, MYM, and milk fat were higher. Partial budget analysis identified a higher net profit for supplemental feed-offered groups (OB-OSF, CCS, CSA, and CRS). Conclusion: Offering roughage with concentrates at milking for indoor primiparous buffalo cows is more conducive to well-being, milk yield, milk quality, and economy.

The Technical and Financial Effects of Parenteral Supplementation with Selenium and Vitamin E during Late Pregnancy and the Early Lactation Period on the Productivity of Dairy Cattle

  • Bayril, T.;Yildiz, A.S.;Akdemir, F.;Yalcin, C.;Kose, M.;Yilmaz, O.
    • Asian-Australasian Journal of Animal Sciences
    • /
    • v.28 no.8
    • /
    • pp.1133-1139
    • /
    • 2015
  • This study aimed to determine the effects of parenteral selenium (Se) and vitamin E supplementation on economic impact, milk yield, and some reproductive parameters in high-yield dairy cows in the dry period and in those at the beginning of lactation. At the beginning of the dry period, cows (n = 323) were randomly divided into three groups as follows: Treatment 1 (T1), Treatment 2 (T2), and Control (C). Cows in group T1 received this preparation 21 days before calving and on calving day, and cows in group T2 received it only on calving day. The cows in the control group did not receive this preparation. Supplementation with Se increased Se serum levels of cows treated at calving day (p<0.05). Differences in milk yield at all weeks and the electrical conductivity values at the 8th and 12th weeks were significant (p<0.05). Supplementation with Se and Vitamin E decreased the incidence of metritis, the number of services per conception and the service period, but had no effects on the incidence of retained fetal membrane. A partial budgeting analysis indicated that Se supplementation was economically profitable; cows in group T1 averaged 240.6$ per cow, those in group T2 averaged 224.6$ per cow. Supplementation with Se and Vitamin E has been found to increase serum Se levels, milk yield, and has positive effects on udder health by decreasing milk conductivity values and incidence of sub-clinical mastitis.

Does Competency, Commitment, and Internal Control Influence Accountability?

  • HARDININGSIH, Pancawati;UDIN, Udin;MASDJOJO, Greg. N.;SRIMINDARTI, Ceacilia
    • The Journal of Asian Finance, Economics and Business
    • /
    • v.7 no.4
    • /
    • pp.223-233
    • /
    • 2020
  • This study aims to analyze the influence of apparatus resources, organizational commitment, internal control on the accountability of village fund allocations with the level of education as a moderating. Accountability analysis of village fund allocation is carried out at every stage of planning, implementation stage, administration stage, reporting stage, and accountability stage. The study was conducted in 18 villages in Undaan District, Kudus Regency - Indonesia, with a total sample of 115 village officials. Structural Equation Model analysis techniques with Warp Partial Least Square were used to test the research hypotheses. The results showed that apparatus resources, organizational commitment, and internal control had a positive effect on the accountability of village fund allocations. The level of education strengthens the influence of apparatus resources on the accountability of village fund allocations. The findings of the study further prove that commitment has positive implications for achieving accountability. It means that the higher the commitment made by the government apparatus, the better and higher the effect on accountability in managing public funds. With an ethical commitment of the government apparatus in managing the budget, the use of funds can be in accordance with the planning and designation so that goals can be achieved.

Analysis of Investment in Nanotechnology Using DEA (DEA를 활용한 나노기술의 투자분석)

  • Yoon, Seung-Chul;Kim, Heung-Kyu
    • Journal of Korean Society of Industrial and Systems Engineering
    • /
    • v.41 no.4
    • /
    • pp.101-110
    • /
    • 2018
  • This study aims to objectively measure the efficiency of nanotechnology R&D programs by systematically evaluating the inputs and outputs of nanotechnology R&D activities and to find implications for improving the efficiency of nanotechnology R&D programs. Data on input factors such as R&D investment, R&D manpower, R&D period, and output factors such as paper, patent, and commercialization for R&D projects which started from 2008 or afterwards and ended by 2011 are gathered through National Science and Technology Knowledge Information Service, which are used for efficiency evaluation. In this study, we analyzed R&D efficiency in detailed technology units in depth. The process taken in this study is as follows. First, the basic statistics of input and output factors to compare and analyze R&D investment, R&D manpower, R&D period, paper, patent, and commercialization status by technology unit are analyzed. Next, DEA models are utilized to derive the overall efficiency, pure technology efficiency, and scale efficiency by conducting the efficiency evaluation for each technology unit, from which implications for strategic budget allocation are derived. In addition, partial efficiency evaluation is conducted to identify advantages and disadvantages of each technology unit. In turn, cluster analysis is performed to identify similar technology units, from which implications for efficiency improvement are derived.

Issuing Municipal Bonds to Pay Compensation for Lands and Selecting Compensation Priority Areas for Urban Parks and Greenbelts unexecuted in the Long-Term - With a Focus on Seoul City - (장기미집행 도시공원 및 녹지 보상재원 마련을 위한 지방채 발행과 보상우선지역 선정 - 서울특별시를 대상으로 -)

  • Kim, Yu-Ri
    • Journal of the Korean Institute of Landscape Architecture
    • /
    • v.45 no.3
    • /
    • pp.92-106
    • /
    • 2017
  • This paper examines the validity of issuing municipal bonds for land compensation of long-term unexecuted urban parks and greenbelts. Then it suggests that municipal bonds should be issued for compensation priority areas with high rising prices. By conducting correlation analysis and PLS(Partial Least Squares) regression for 32 long-term unexecuted urban parks and greenbelts, the factors were identified that affected 'rising prices of IAPLP(Individually Announced Public Land Price) after seven years'. According to the analysis results, Variable Importance in the Projection in PLS regression was higher in 'IAPLP of base year(1.919)' and 'Accumulated rising Rates of average IAPLP in the borough(1.176).' The implications of this study are as follows. In Seoul, the accumulated rising rates of average IAPLP over the past 12 years is higher than the accumulated interest rates for seven years of urban planning facility bonds, which means that IAPLP have risen more than the interest payments due to the issuance of municipal bonds. In addition, since the actual compensation is three times that of IAPLP, it is judged that the land price is actually much higher than the interest payments. This shows that issuing municipal bonds and preferentially compensating for areas like high rising land prices can increase the economic efficiency of the budget execution. Also, for economic efficiency of budget execution, it is necessary to propose an 'area with high IAPLP' or 'a part in the borough with high rising rate of average IAPLP,' which is expected to have a high rising land price as criteria for compensation priority areas. In the future, when issuing municipal bonds to compensate long-term unexecuted urban parks and greenbelts, variousresearch on financing for municipal bonds repayment should be conducted.

Analysis of Elementary School Dietitians' Sanitary Practices and Perceptions of Obstacles According to the HACCP System in Gwangju and Jeonnam Regions of South Korea (광주${\cdot}$전남지역 초등학교 영양사들의 HACCP시스템 적용현황에 따른 위생실천도와 장애요인 비교분석)

  • Kim, Sun-Hee
    • Korean journal of food and cookery science
    • /
    • v.23 no.2 s.98
    • /
    • pp.195-204
    • /
    • 2007
  • The objective of this study was to analyze dietitians' sanitary practices and perceptions of obstacles according to HACCP. Questionnaires were administered to 94 elementary school dietitians in the Gwangju and Jeonnam Regions of South Korea. The data were evaluated by a 5 scale Likert method and statistically analyzed The results of the study are as follows. Each subject was generally characterized as a university graduate 79.8%, with 10 to 15 years experience 37.6%, and in her mid to late thirties 39.4%. We found that direct management was the highest occurring form of food service system 96.8%. With regards to the type of food service operation quantitative service as 60.6%, and partial self-service was 30.9%, 89.4%of all served only lunch. In all, 93.6% of the teams collaborated, while their organic collaboration was 64.9%. When HACCP was applied, sanitary practices scored an average of 4.83, which was significantly higher than 4.62 when HACCP was not applied. The dietitians' perception of sanitary practices was as very high 4.75 of 5. Sanitation, in regards to food management, scored 4.89 among the detailed items. This proves that in relation to food management, sanitation is considered most important. When HACCP was not applied, the perception of obstacles was, on an average, 3.07, which was higher than 2.74 when HACCP was applied. The results for the detailed items, which focused on sanitary practices and different perceptions of obstacles according to HACCP, were as follows. When HACCP was applied, a high mean of 3.32 occurred for facilities and utilities shortages followed by degree of cooperation at 3.22, and then monitoring at 3.01. The item that dietitians viewed as the biggest obstacle was lack of departmental budget support (M=3.46). Other serious obstacles were facilities, facility sanitation, and utility shortages (M=3.38), as well as the aappropriateness of machines and cooking utensils and arrangements in the dining room (M=3.28). Stepwise multiple regression was used to better understand how much these perceptions of obstacles would influence sanitary practices when HACCP was applied. The item analysis of the HACCP obstacles proved that persons involved in food service, except the food service employees, didn't cooperate enough with their food service employees. As a result, this lack of cooperation had a negative effect on sanitary practices. Accordingly, it is necessary to determine the causes of for lack of cooperation and attract the active attention of those involved.