• 제목/요약/키워드: Present worth

검색결과 177건 처리시간 0.03초

생산투자수익률을 적용한 생산투자사업의 경제성 분석 (An Economic Analysis with the Productive Rate of Return)

  • 김진욱;손임모;신재욱
    • 산업경영시스템학회지
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    • 제40권1호
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    • pp.50-56
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    • 2017
  • The IRR (internal rate of return) is often used by investors for the evaluation of engineering projects. Unfortunately, it is widely known that it has serial flaws. Also, External rate of returns (ERRs) such as ARR (Average Rate of Return) or MIRR (MIRR, Modified Internal Rate of Return) do not differentiate between the real investment and the expenditure. The PRR (Productive rate of return) is faithful to the conception of the return on investment. The PRR uses the effective investment instead of the initial investment. In this paper, we examined two cases of the engineering project. the one is a traditional engineering project with financing activity, another is the project with R&D. Although the IRR has only one value, it overestimates or underestimate profitabilities of Engineering Projects. The ARR and the MARR assume that a returned cash reinvest other projects or assets instead of the project currently executing. Thus they are only one value of a project's profitability, unlike the IRR. But the ARR does not classify into the effective investment and non-investment expenditure. It only accepts an initial expenditure as for an investment. The MIRR also fails to classify into the investment and the expenditure. It has an error of making a loss down as the investment. The IRR works as efficiently as a NPW (Net Present Worth). It clearly expresses a rate of return in respect of an investment in an engineering project with a loan. And it shows its ability in an engineering project with a R&D investment.

부산지역 학교 기숙사에서의 소형열병합발전 시스템의 경제성 분석 (Economic Investigation of Small Scale Cogeneration System in a School Dormitory of Busan Region)

  • 송재도;구본철;강율호;박종규;이재근;안영철
    • 설비공학논문집
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    • 제24권9호
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    • pp.657-662
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    • 2012
  • The cogeneration system can operate at efficiencies greater than those achieved when heat and power are produced in separate. The optimal system can be determined by selecting the auxiliary system combined with cogeneration system. In the present study, economic investigation has been conducted with the cogeneration electric heat pump(EHP) system and the cogeneration absorption chiller(AC) system to install in a school dormitory. To analyze life cycle cost(LCC), cost items such as initial investment costs, annual energy costs and maintenance costs of each system have been considered. The initial investment cost is referred to the basis of estimated costs, and annual energy costs such as the electric power and gas consumption are based on the data in a school dormitory. LCC is evaluated with the present worth method. Considering investigated results, the initial investment cost of the cogeneration EHP system is more profitable about 24% than that of the cogeneration AC system. The energy cost of the cogeneration EHP system is more profitable about 8% than the cogeneration AC system. The LCC shows that the cogeneration EHP system is the most effective system in the school dormitory.

저출력 노물리 시험에서의 감마 Background의 영향에 관한 연구 (A Study on the Effect of Gamma Background in Low Power Startup Physics Tests)

  • Bae, Chang-Joon;Lee, Ki-Bog
    • Nuclear Engineering and Technology
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    • 제25권3호
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    • pp.361-370
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    • 1993
  • 국내 가압 경수로는 핵연료 재장전후 해당 주기 노심핵설계의 타당성 및 안선 제한치의 만족 여부를 확인하기 위하여 저출력에서 노물리 시험을 수행한다. 그러나 고리 3호기 7주기를 포함한 일부 저출력 노물리 시험 중 step 반응도를 삽입한 후에도 반응도가 서서히 증가하는 기이한 현상이 나타났다. 이러한 현상은 시험시 중성자속 준위가 낮고 노외 핵계측기로 비보상형 전리함을 사용하기 때문에 감마 background가 존재하여 생기는 것이다. 이로 인해 노물리 시험 결과는 많은 오차를 포함할 수도 있는 것이다. 본 연구에서는 반응도가 증가하는 현상을 정량적으로 분석하고 기준 제어봉 제어능 측정 시험을 모사함으로써 노물리 시험 결과의 오차를 줄일 수 있는 방법을 제시하고 이후의 노물리 시험에 적용하여 확인하였다. 또한 감마 background 준위를 산정한 후 중성자속 준위를 조정하여 기준 제어봉 제어능 측정 시험을 통해 감마 background의 영향을 받지 않는 중성자속 준위를 결정하였다. 결정된 중성자속 준위는 핵가열이 발생하는 중성자속의 3/10이다. 이것은 기존의 상한치보다 3배 증가된 것이다. 이 결과는 고리 4호기 7주기 및 영광 1호기 7주기 노물리 시험에 성공적으로 적용되었다.

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부산 콘테이너 부두의 하역료에 관한 연구 - 공영기업 차원의 요금산정을 중심으로 - (A Study on the Container Charges of Pusan Container Terminal)

  • Lee, Cheol-Yeong;Lee, Kwang-Hee
    • 한국항만학회지
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    • 제3권1호
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    • pp.3-33
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    • 1989
  • The amount of the Korean export & import in 1987 reached $88.3 billion which was 1.75% of the total world trade and the proportion of foreign dependence to G.N.P was 74.5%. From these facts, we can infer that the development of national economy is largely dependent upon trade. Therefore the role of transportation, especially Ocean transportation, as a basis of economic development through trade is one of the main factors that can not be passed over. Here, We can define that a port as a subsystem of transportation determines the efficiency of the total transportation system. Thus, the purpose of this paper is to contribute in improvement of the efficiency in port, reinforcement of the international competitiveness for exporting goods by the analysis of the cargo handling charges. In order to do this, this paper deals the case of B.C.T.O.C. Furthermore, this study gives some important informations related to the level of tariffs for establishing an autonomous port administration. The Summary of the conclusions of this paper is as follows ; 1) The object of port administration in Korea has been emphasized on the maximization of efficiency in using the port facilities. Nowadays, however, it should be moved to a direction that port is operated under the compound aims considering the public interests and economy. 2) For a criterian of tariff calculation, A tariff system based on the cost accounting is desirable. In general it is recommended that the cost for construction, management, and operation of port is compensated by the revenue from port operation. Therefore, it is necessary for the administration bodies of each port to establish a tariff system on the basis of the independent profit system. 3) For the investigation of actors of tariff adjustment by the Break-even point analysis, (1) When we conducted the B.E.P analysis using total cost as cost term, we got 3.8% discount in tariff at 12% of target profit rate and 1.5% discount at 15% of rate. when we set the target profit rate as 17% we could have the proper tariff level. (2) When using operating cost as cost term, we got 13.1% discount in tariff at 12% of target profit rate and 10.9% discount at 15% of rate. When setting the target profit rat as 28%, we could have the proper tariff level. 4) Comparing with the tariffs of foreign ports for the basic terminal rate, The tariff level of B.C.T.O.C showed 33% of stevedoring charge and 80% of marshalling charge incurred at Kobe port. The comparison with Singapore port gave 50% of transhipment charge and 17% - 20 % of stevedoring charge. 5) We found that the financial structure of B.C.T.O.C was better than those of other companies and the worth fixed assets ratio was too low. The fact of low worth fixed assets ratio implies that the cargo handling facilities should be increased. Moreover, The return of assets for B.T.T.O.C was good but non-operating expenses were still contained too much in. Therefore, we think that it is necessary for B.C.T.O.C. to rationalize business management. Although the present cargo handing charge for B.C.T.O.C is a proper level in terms of a public corporation, for the final recommendation in connection to the results, It is required to take the rationalization process for business management.

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의자 디자인에 관한 고찰 -빅토리아시대로부터 현재까지- (A Study on the chair design -from the Victorian era to the present-)

  • 정의철
    • 디자인학연구
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    • 제15권4호
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    • pp.177-188
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    • 2002
  • 빅토리아 시대로부터 오늘날까지 수많은 의자들이 디자인되었다. 토네트의 1859년 No.14의자, 라이트의 1904년 등이 높은 의자, 리트벨트의 1917년 적/청의자, 브로이어의 1925년 와실리 의자, 알토의 1932년 파이미오 의자, 이임즈의 1948년 DAR 의자, 피에로 가티의 1969년 사코 의자, 필립 스탁의 1984년 폰 포겔상 의자, 스텀프의 1992년 에어론 의자, 리틀의 1994년 코트 오브 암((oat of Arms)의자 등 - 의자디자인에서 자신의 이론을 표현할 기회를 가졌던 디자이너들의 리스트는 끝이 없어 보인다. 매킨토쉬(1868-1928), 라이트(1867-1959), 알토(1898-1976)와 같은 건축가들은 인테리어와 건축을 위한 예술적 계획속에 의자 디자인을 포함하였었다. 그러나 의자의 제조업자들이 장인의 영역에서 인더스트리얼 프로세스의 영역으로 이동됨에 따라, 디자이너들은 공학적 지식을 배경으로 현대적 제조 기술의 제한요소내에서 혁신적인 의자 디자인들을 개발하였다. 또한, 기능과 구조의 문제를 넘어서 의자의 기본적인 가치는 과거든 현재든 의자의 특성, 아이디어와 가치에 대한 전달에 있으며 의자에 대한 설득력은 그 수사학상의 명확성과 밀접한 관계가 있어 보인다. 의자는 디자이너들이 시각적으로 말하고 개인적 신념을 선언할 수 있는 이상적인 매체가 되어왔다. 미래에도 의자디자인은 비현실적 디자인과 실용적인 디자인 사이에서 계속 고민할 것이며 이것이 바로 디자이너들이 추구하는 유일한 길이라 하겠다.

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희소성 메시지의 조절초점 및 가격할인에 대한 조절효과 : 온라인 판촉 메시지를 중심으로 (The Moderate Effectiveness On Regulatory Focus And Prices Discounts Of Scarcity Messages)

  • 한광석
    • 경영과정보연구
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    • 제31권1호
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    • pp.247-272
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    • 2012
  • 본 연구는 온라인에서 이루어지는 판매촉진 메시지의 대표적인 유형인 수량한정 메시지와 시간한정 메시지가 조절초점과 가격할인 유무에 따라 판촉태도와 구매의도에 어떠한 조절 역할을 하는지를 실증적으로 검증하고자 하였다. 연구 결과, 첫째, 수량한정 메시지의 경우 촉진초점 보다는 예방초점 메시지에 대한 판촉태도와 구매의도가 높게 나타났다. 둘째, 희소성 메시지가 단순히 조절초점 뿐 아니라 가격할인과 같은 판촉 활동에 의해 다양하게 조절될 수 있다는 점이 확인되었다. 즉, 수량한정 메시지의 경우 가격할인이 제시되지 않은 메시지보다는 가격할인이라는 메시지가 제시되었을 때 판촉태도와 구매의도가 증폭된다는 점이 증명되었다. 그러나 시간한정 메시지의 경우에는 이러한 가격할인이라는 추가적인 가치가 판촉태도와 구매의도에 거의 영향을 미치지 않는다는 점이 발견되었다.

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Brucellosis in sheep and goat of Bogra and Mymensingh districts of Bangladesh

  • Rahman, Md. Siddiqur;Hahsin, Md. Ferdous Ali;Ahasan, Md. Shamim;Her, Moon;Kim, Jeong Yeong;Kang, Sang Il;Jung, Suk Chan
    • 대한수의학회지
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    • 제51권4호
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    • pp.277-280
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    • 2011
  • Brucellosis is the most important bacterial disease of livestock in Bangladesh. The present study was conducted to determine the seroprevalence of brucellosis in goat and sheep in Mymensingh and Bogra districts of Bangladesh using slow agglutination test and Rose Bengal test as screening test and indirect enzyme linked immunosorbent assay as confirmatory test. Questionnaire based data on age, gender, area, client's complaint, number of animals in herds, disease history, reproductive problems such as abnormal uterine discharge, abortion or previous abortion in sheep and goat and their reproductive diseases were recorded. A total of 200 sera samples were collected from 80 sheep and 120 goats. The prevalence of brucellosis in goat was 2.50% and 1.25% in sheep. Positive reactors were only detected in female of both goat and sheep. In this study, there existed a significant association among abortion and the prevalence of brucellosis (p < 0.01). The prevalence of brucellosis in sheep and goat in Bangladesh is not negligible, and it is therefore worth considering the adoption of preventive measures.

영어후계자육성총론 (The Theory of Fisherman's Successor-Cultivation)

  • 공용식
    • 수산경영론집
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    • 제15권1호
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    • pp.1-57
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    • 1984
  • The fisherman has been playing the roles of forming the fisheries village and surviving the fisheries production. Therefore, we should understand the nature of the fisherman's successor-cultivation which has been performed in order to maintain equlibrium between the fisheries economy and the national economy. Thesedays, fisherman's successor-cultivation mainly has been undertaken by the government in order to facilitate forming the economic foundation of fisherman's successor who has intended to choose "fisheries" as his own occupation in the future. From the above-mentioned, we find the meaning of the undertaking as both securing the foundation of living permanently and having the worth-while life of a professional fisherman by the survival and growth of his own business. And then, choosing the "fisheries" as an occupation, the successor should be satisfied with the requisites of occupation: 1) maintaining one's living, 2) working out one's individuality, 3) fulfilling one's social role-through engaging in the fisheries. Therefore, in order to have these requisites satisfied, I intend to suggest the followings : Firstly to maintain one's living, the environment of fisheies village should be kept in good condition to facilitate the successor's economic performance. Secondly to work out one's individuality, the fisheries' educational system should be adjusted to improve fisherman's ability. 1 hope to institute "the course of regional fisheries management" in fisheries high school and junior vocational collage, and "the school of fisheries management" for the learning of advanced fisheries knowledge. Thirdly to fulfill one's role, the opportunity actively participating in decision-making of the village's affair should be prepared more sufficiently, and the present fishing-centered fisheries system should be reformed into the fish-farming-centered fisheries system. To do this, the long-perspective vision is necessary. These three suggestions are come out from the macro-view point. Meanwhile the fisherman as an individual to improve his business is from the micro-view point. That is, the public aid, financial and legal, should be prepared. The above-mentioned suggestions are necessary to equalize fisherman's social status with other professional's especially from the result of improving the successor's economic force. Therefore, the principle of cultivating the fisherman's successor should be the principle of social equilibrium. be the principle of social equilibrium.

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시뮬레이션을 통한 프로야구 타자들의 공격능력의 종합적인 평가 (Comprehensive evaluation of baseball player's offensive ability by use of simulation)

  • 김남기;김선호
    • Journal of the Korean Data and Information Science Society
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    • 제26권4호
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    • pp.865-874
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    • 2015
  • 본 연구에서는 시뮬레이션을 활용하여 타자의 공격능력, 즉 타자로서의 타격능력과 주자로서의 주루능력을 포괄하는 득점생산능력을 종합적으로 평가한다. 이를 위하여, 각 타자의 스코어링 인덱스를 구하는데, 여기서 스코어링 인덱스란 한 팀의 모든 타자가 동일한, 한 선수로만으로 구성되었을 때, 기대되는 경기당 득점이다. 시뮬레이션 입력으로는 2014시즌 한국 프로야구 데이터를 사용하였는데, 주요 출력결과로서 상위 10명의 타자들의 스코어링 인덱스 및 9개 구단과 2014시즌 한국 프로야구의 스코어링 인덱스를 제시한다. 이렇게 구한 스코어링 인덱스는 타자 및 팀의 공격능력의 종합적인 평가뿐만 아니라, 대표선수 및 선발타자의 선정, 선수들의 연봉의 책정 등에도 활용될 수 있을 것이다.

노년기 우울과 죽음불안 감소를 위한 생애회고적 이야기치료 집단프로그램의 효과 (Effects of the Life Review-Narrative Group Therapy Program on Decreasing Depression and Death Anxiety in the Elderly)

  • 여인숙;김춘경
    • 가정과삶의질연구
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    • 제24권5호
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    • pp.113-128
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    • 2006
  • This study was to verify the effectiveness of the Life Review-Narrative group therapy program on decreasing depression and death anxiety in the elderly. The program was organized according to a course of life from childhood to old age. The objectives were for the elderly to enhance self-worth, to become aware of their solitary existence, to accept aging and death, to accept the life: both past and present, and to make the most of experiences in overcoming difficulties. For the most part, the program used reminiscence and re-authoring of the narrative therapy as counseling techniques. Thirty-two elderly people(16 in the experimental group, 16 in the control group) aged 60 years and over were randomly selected from patients at the Daegu Metropolitan City General Welfare Center. Two groups were identified as equivalents for the study in the pre-test. The program for the experimental group was implemented twice a week for 90 minutes per session over a 6-week period(Sep. 8-Oct.14. 2005). The pre-test(Sep. 8 2005), the post-test(Oct. 14. 2005) and the follow-up test(Nov. 14. 2005) were implemented in order to verify the effectiveness of the programs. The instruments used in the study were the Geriatric Depression Scale Short Form(Korean Version) and the Death Anxiety Scale. The data were analyzed using t-testing and One-Factor Repeated Measures ANOVA. This study supplemented other qualitative research methods in order to verify the variation in the depression and death anxiety in the elderly. The findings of the study were as follows: Significant decrease in the depression and death anxiety were reported in the experimental group. The control group however did not show any significant changes in the depression and death anxiety rates. The result of the post hoc multiple comparisons showed that the effects of the life review-narrative group therapy program has lasted effects on decreasing of the death anxiety. Nevertheless, the effects of the life review-narrative group therapy program on decreasing depression are not lasting. The study has limitations so further research is suggested.