• Title/Summary/Keyword: Position statement

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Development of Integrated System of Time-Driven Activity-Based Costing(TDABC) Using Balanced Scorecard(BSC) and Economic Value Added(EVA) (BSC와 EVA를 이용한 TDABC 통합시스템의 개발)

  • Choi, Sungwoon
    • 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.

A Study on the Position of the Maxillary Anterior Teeth and Orientation of Occlusal Plane in Dentulous Korean Adults (한국 성인 유치악자의 상악전치 및 교합평면에 관한 연구)

  • Lee, Joon-Seok
    • Journal of Dental Rehabilitation and Applied Science
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    • v.23 no.3
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    • pp.197-203
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    • 2007
  • Statement of problem: It is very important to establish the suitable position for artificial maxillary anterior teeth and the orientation of occlusal plane in fabrication of the complete dentures. Incisive papilla has been considered the most useful anatomic landmark in the arranging of a maxillary anterior artificial teeth. Purpose: To determine correct position of upper anterior artificial teeth in complete denture patients, relationship of incisive papilla, intercanine line, occlusal plane were evaluated in Korean adults. Materials and Method: Maxillary casts were made in 60 Korean dentate subjects. Each cast was mounted in Hanau modular articulator using Hanau spring bow. Then, anatomic landmarks were determined in each cast. Distance from central incisor to incisive papilla, distance from incisive papilla to intercanine line and discrepancies between frankfurt plane and occlusal plane were measured and analysed. Results: 1. The mean distance between the posterior point of incisive papilla and the incisal edge of central incisor was 11.20 mm (in male 11.77 mm, in female 10.55 mm) and there was no significant difference in measured values between male and female 2. The mean distance between the posterior point of incisive papilla and intercanine line was 2.52 mm (Male 2.57 mm, Female 2.35 mm) and there were no significant differencies in measured values between male and female 3. The mean discripancy between the Frankfurt plane and the occlusal plane were 9. 75 degree (Male 9.81 degree, Female 9.55 degree), and there was no significant difference in measured values between left and right sides.

Analysis of Intersection Signal Violation Accident Using Simulation (시뮬레이션을 이용한 교차로 신호위반 사고 해석)

  • Han, Chang-Pyoung
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.22 no.1
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    • pp.424-430
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    • 2021
  • Determining the cause of a traffic signal violation is difficult if the drivers' claims are contradictory. In this study, the process of identifying signal violations using a simulation was presented based on cases. First, statements from the driver or witness whose cause of the signal violation is unclear were excluded. Second, the final position, final location, damaged area, steering status, braking status, and road surface traces of the vehicle were collected. The impact point was investigated from the stop line. Third, simulation data were modified and entered until the collision situation of the accident vehicle and the final stop position were met. Fourth, if the simulation results were consistent with the crash situation, the facts were verified by cross-validation to conform to the driver's statement. The results of the simulation showed that the Lexus entered the left turn signal in the intersection at approximately 55 km/h. In comparison, the Sonata driver saw the vehicle straight ahead at the intersection, entered the 72 km/h intersection, and collided with the Lexus. Therefore, the Sonata was identified as a signal violation, and the claims of the Sonata driver, witnesses, and police were contradictory.

Adaptation of Motion Capture Data of Human Arms to a Humanoid Robot Using Optimization

  • Kim, Chang-Hwan;Kim, Do-Ik
    • 제어로봇시스템학회:학술대회논문집
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    • 2005.06a
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    • pp.2126-2131
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    • 2005
  • Interactions of a humanoid with a human are important, when the humanoid is requested to provide people with human-friendly services in unknown or uncertain environment. Such interactions may require more complicated and human-like behaviors from the humanoid. In this work the arm motions of a human are discussed as the early stage of human motion imitation by a humanoid. A motion capture system is used to obtain human-friendly arm motions as references. However the captured motions may not be applied directly to the humanoid, since the differences in geometric or dynamics aspects as length, mass, degrees of freedom, and kinematics and dynamics capabilities exist between the humanoid and the human. To overcome this difficulty a method to adapt captured motions to a humanoid is developed. The geometric difference in the arm length is resolved by scaling the arm length of the humanoid with a constant. Using the scaled geometry of the humanoid the imitation of actor's arm motions is achieved by solving an inverse kinematics problem formulated using optimization. The errors between the captured trajectories of actor arms and the approximated trajectories of humanoid arms are minimized. Such dynamics capabilities of the joint motors as limits of joint position, velocity and acceleration are also imposed on the optimization problem. Two motions of one hand waiving and performing a statement in sign language are imitated by a humanoid through dynamics simulation.

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Acoustic Characteristics of Korean Compounds and Phrases (한국어 복합어와 구의 음향 음성학적 특성)

  • Yi, So-Pae
    • Phonetics and Speech Sciences
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    • v.4 no.1
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    • pp.49-54
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    • 2012
  • Recent studies on acoustic correlates of stress in English compounds and English phrases have revealed the difference of changes in acoustic manifestation between English compounds and English phrases with different intonation patterns. However, little effort has been made to compare Korean compounds and Korean phrases in different intonational environments. Therefore, this study focuses on the analysis of acoustic characteristics of Korean compounds and Korean phrases produced in different intonational sentence patterns (Subject, Question, Clause-Final, and Statement-Final). Measurements of vowel duration, intensity (dB) and pitch (in semitones) were compared. The results of the experiment in which 30 native speakers of Korean pronounced Korean compounds and Korean phrases (obtained from $8{\times}30$ sentences) in controlled prosodic and intonational environments reveal clear patterns that distinguish Korean compounds from Korean phrases and support the evidence of acoustic salience for phrases. Duration differences turned out to be a significant cue to distinguish Korean compounds and Korean phrases in all but the Clause Final position. According to the size effect, duration ratio is the most reliable cue to distinguish Korean compounds and Korean phrases followed by the pitch differences between the first syllable and the second syllable and the intensity ratio. Implications for Korean and English intonation training were also discussed.

Study on the Recent Status of Rental Hanbok Jeogori for Women

  • Park, Sanghee
    • Journal of Fashion Business
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    • v.22 no.3
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    • pp.109-121
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    • 2018
  • Recently, it is one of the popular fashion and cultural events that people of the younger generation put on a hanbok and take a picture together with communicating by SNS. For this reason, the rent-hanbok market takes a big part of the Korean traditional costume market. Therefor, the recognition of hanbok is changed from the style of uncomfortable and ceremonial clothes, to becoming popular as everyday dress in the younger generation. The various designs of the rental hanbok show two different opinions. One is the increasing popular and general public interest and demand for wearing and showing off traditional hanbok fashions in a positive outlook. Another is the case of the wrong stereotype and knowledge for traditional costume which results in a negative outlook for this type of fashion statement. This study is to look into renting hanbok jeogori for women in Seoul and in Junju. There are 39 styles available in joegori. That being noted, the traditional jeogori has seop and git with dongjung. But it is seen that rental jeogoris do not have the seop, or have the dongjung position as similar to the Po as seen on the men's coat. The showy and colorful materials feel bad and are poorly ventilated. And excessive price competition causes a decreased quality of renting hanbok. Now the rental hanbok business needs to change; to have to make renting hanbok with the correct historical understanding, and it is necessary to have to stop the indiscriminate acceptance of foreign culture.

Performance Investigation of Space-Time Block Coded Multicarrier DS-CDMA in Time-Varying Channels

  • Narzullaev, Anvar;Ryu, Kwan-Woong;Park, Yong-Wan
    • ETRI Journal
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    • v.28 no.5
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    • pp.684-687
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    • 2006
  • In this letter, we evaluate the system performance of a space-time block coded (STBC) multicarrier (MC) DS-CDMA system over a time selective fading channel, with imperfect channel knowledge. The average bit error rate impairment due to imperfect channel information is investigated by taking into account the effect of the STBC position. We consider two schemes: STBC after spreading and STBC before spreading in the MC DS-CDMA system. In the scheme with STBC after spreading, STBC is performed at the chip level; in the scheme with STBC before spreading, STBC is performed at the symbol level. We found that these two schemes have various channel estimation errors, and that the system with STBC before spreading is more sensitive to channel estimation than the system with STBC after spreading. Furthermore, derived results prove that a high spreading factor (SF) in the MC DS-CDMA system with STBC before spreading leads to high channel estimation error, whereas for a system with STBC after spreading this statement is not true.

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Optimization of Redundancy by using Genetic Algorithm for Reliability of Plant Protection Controller (플랜트 보호 제어기의 신뢰도분석과 유전알고리듬을 이용한 다중성의 최적화)

  • Yu, Dong-Wan;Kim, Dong-Hun;Park, Hui-Yun;Gu, In-Su;Seo, Bo-Hyeok
    • The Transactions of the Korean Institute of Electrical Engineers D
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    • v.49 no.9
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    • pp.504-511
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    • 2000
  • The reliability of system is to become a important concern in developed industry. The controller based on the reliability is so important position. PPC(Plant Protection Controller) is for plant protection and human life by fault detection and control action against the transient condition of plant. The protection system of the nuclear reactor and chemical reactor are representative of PPC. This paper presents analysis of PPC relaibility formal problem statement of optimal redundancy based on the reliability for PPC. And the problem is optimized by genetic algorithm, The genetic algorithms is useful algorithm in case of large searching complex gradient existence local minimum. The genetic algorithms is useful algorithm is case of large searching complex gradient existence local minimum. The ability and effectiveness of the proposed optimization is demonstrated by the target reliability of one channel. PPC. using the failure rate based on the MIL-HDBK-217

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Insulin/GLP-1 Treatment for Patients with DM

  • Zacho, Mette
    • Journal of mucopolysaccharidosis and rare diseases
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    • v.2 no.2
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    • pp.50-51
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    • 2016
  • Combining basal insulin therapy with a glucagon-like peptide-1 receptor agonist (GLP-1 RA) has clear clinical advantages, and is supported by the latest EASD/ADA position statement (1). IDegLira is a once-daily combination of the basal insulin, degludec, and the GLP-1RA, liraglutide, in one pen. The DUAL phase 3 clinical trial program provides important evidence about the efficacy and safety of IDegLira in three different populations of patients with type 2 diabetes (T2D): insulin naïve subjects uncontrolled on oral antidiabetic drugs (OADs), subjects uncontrolled on OAD(s) and a GLP-1 RA, and subjects uncontrolled on OAD(s) and basal insulin. Treatment with IDegLira reduced mean HbA1c to below the EASD/ADA treatment target of 7.0% in all five trials. The mean reduction of HbA1c from baseline ranged from 1.3% and 1.9%. IDegLira resulted in weight loss for subjects uncontrolled on basal insulin, was weight neutral for subjects on OADs and weight gain was minimal (2 kg) for subjects previously treated with a GLP-1 RA. Rates of hypoglycaemia were low across all the trials, particularly considering the level of glycaemic control achieved.

FINITE ELEMENT STRESS ANALYSIS OF MAXILLARY TWO IMPLANTS-RETAINED OVERDENTURE ACCORDING TO POSITION OF IMPLANT FIXTURES (상악피개의치를 위한 임플랜트의 위치에 따른 응력분포에 대한 유한요소분석)

  • Ha, Heon-Seok;Kim, Chang-Whe;Lim, Young-Jun;Kim, Myung-Joo
    • The Journal of Korean Academy of Prosthodontics
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    • v.46 no.2
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    • pp.193-200
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    • 2008
  • Statement of problem: There have been a few studies about unsplinted implant retainted maxillary overdenture. Purpose: The purpose of this study was to examine the effect of different position of implant for 2 implants-retained maxillary overdenture. Materials and methods: Three-dimensional finite element models were used to reproduce an edentulous human maxilla with an implant-retained overdenture. Two implants in the canine tooth positions on both side and in the second premolar tooth positions on both side models were examined. Axial loads of 100 N were applied to the occlusal surface at the right first molar tooth positions. Maximum stress at the implant-bone interface and stress at the cortical bone surface just under the loading point were observed. Results and conclusion: Within the limits of this study, maximum stresses were concentrated around implant of canine position at loading side. The second premolar area was thought to be more favorable to distribution of stress on mucosa, alveolar bone and implants than canine area for maxillary overdenture.