• 제목/요약/키워드: Products Review

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ABC원가계산시스템의 효과 및 전통적원가계산시스템과의 원가정보 분석에 관한 연구 (The study of ABC cost accounting system's effectiveness and analysis of costing information related to traditional cost accounting system)

  • 박상봉;김명희
    • 경영과정보연구
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    • 제22권
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    • pp.117-136
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    • 2007
  • The characteristic of this study is to compare and analyze costing information from ABC cost accounting system after ABC cost accounting system is designed and implemented from the manufacturing company's traditional cost accounting system through field researches. This is different from previous researches which investigate surveys or adoption procedures and contents of some companies already adopting ABC cost accounting system. Statistically, differences between costing information are not really similar. However, the advantage of ABC cost accounting system is to reduce some activities which do not well contribute creating value after analyzing productions and supporting activities of the company, and dividing into two groups, activities creating value and non-creating value. Therefore, the cost accounting information of ABC cost accounting system is very useful system to offer valuable information for the management of the company. The accuracy of information of ABC cost accounting system depends on setting up the central point of activities and implementing cost drivers. In particular, when it comes to supporting activities, choosing cost accounting grivers which are highly relevant to producing products and collecting data for cost accounting drivers is really difficult. This is the limitation of this study. In other words, when implementing cost accounting drivers of ABC cost accounting system, aconceptual framework is different from applying to the real producing place. Therefore, when implementing on ABC cost accounting system, future researches are needed to find cost accounting drivers which are more close to the theoretical model, and implement ABC cost accounting system which can collects relevant data.

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급성 폐부종으로 발현된 특발성 과호산구성 증후군 1예 (A Case of Idiopathic Hypereosinophilic Syndrome Presenting Acute Pulmonary Edema)

  • 유경술;김연재;서향은;윤혜진;도윤경;이병기;김원호
    • Tuberculosis and Respiratory Diseases
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    • 제52권2호
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    • pp.166-173
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    • 2002
  • 저자들은 급성 호흡부전으로 발현되어 특별한 원인 없이 말초혈액의 호산구 증가와 골수의 호산구 증식, 그리고 심장 및 폐장의 침범 소견이 있는 환자에서 부신 피질호르몬 치료로 호전을 보였던 특발성 과호산구성 증후군 환자를 경험하였기에 보고하는 바이다.

수정된 이원평가표를 이용한 품질속성의 분류에 관한 연구 (Classification of Quality Attributes Using Two-dimensional Evaluation Table)

  • 김광필;송해근
    • 대한안전경영과학회지
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    • 제20권1호
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    • pp.41-55
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    • 2018
  • For several decades, attribute classification methods using the asymmetrical relationship between an attribute performance and the satisfaction of that attribute have been explored by numerous researchers. In particular, the Kano model, which classifies quality attributes into 5 elements using simple questionnaire and two-dimensional evaluation table, has gained popularity: Attractive, One-dimensional, Must-be, Indifferent, and Reverse quality. As Kano's model is well accepted, many literatures have introduced categorization methods using the Kano's evaluation table at attribute level. However, they applied different terminologies and classification criteria and this causes confusion and misunderstanding. Therefore, a criterion for quality classification at attribute level is necessary. This study is aimed to suggest a new attribute classification method that sub-categorizes quality attributes using 5-point ordinal point and Kano's two-dimensional evaluation table through an extensive literature review. For this, the current study examines the intrinsic and extrinsic problems of the well-recognized Kano model that have been used for measuring customer satisfaction of products and services. For empirical study, the author conducted a comparative study between the results of Kano's model and the proposed method for an e-learning case (33 attributes). Results show that the proposed method is better in terms of ease of use and understanding of kano's results and this result will contribute to the further development of the attractive quality theory that enables to understand both the customers explicit and implicit needs.

The Effect of R&D on High-Tech Product Export Competitiveness: Empirical Evidence from Panel Data of East Asian Economies

  • Alemu, Aye Mengistu
    • STI Policy Review
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    • 제3권1호
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    • pp.46-62
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    • 2012
  • This study investigates the effects of the two most important indicators of a nation's state of scientific infrastructure: R&D investment and the number of R&D researchers engaged in high-tech product export competitiveness for a panel of 11 countries/economies from East Asia from 1994 to 2010. A GMM panel estimation method was employed to account for the dynamic effect of trade and to control for un-observed country specific effects that may arise due to an inter-country differences and intra-country dynamics. Accordingly, the empirical results reveal that (once controlled for the influence of per capita income) physical capital and infrastructure, a 1% increase in a country's expenditure on the ratio of R&D to GDP may increase high-tech product export performance by approximately $397 million per year. Other factors constant, a 1% increase in the number of R&D researchers is expected to increase the ability to export high-tech products by approximately $67 million. The East Asian development experience demonstrates how latecomers can follow systematic industrialization and join the handful of economies that have come a long way toward closing the knowledge gap with the global technological leaders. However, this does not mean that the policy approaches and overall commitments pursued by each East Asian economy in relation to R&D investment and acquisition of an adequate pool of researchers, and their ultimate achievements in high-tech product export competitiveness were uniform. As a result, there is still a significant variation among countries/economies in terms of performance. This study recommended a number of potential tools and policy instruments that may assist policy makers to foster R&D as an engine to enhance the high-tech product export competitiveness.

국제화와 보건교육사의 활동영역 (Globalization and the Roles of Health Education Specialists)

  • 남은우;천성수
    • 보건교육건강증진학회지
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    • 제27권2호
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    • pp.49-57
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    • 2010
  • Objectives: The main objectives of the article are to review roles and prospective of the Health Education Specialist on the globalized World, and develop the new positions and jobs of the Health Education Specialists on health promotion. Results and Conclusion: There are many rapid changes, these days, in the Medical and Health Environments, because of Globalization. Modern society needs health professionals who are equipped with new knowledge and information to correspondence with various Health Problems, such as the appearing and disappearing of new contagious diseases, problems of improper health barriers for foreign products, health problems from poverty and also health inequalities are known to be rising. Globalization has induced new needs for Health Professional manpower. After the Ottawa Charter, international society is training and utilizing Health Education Specialists as the propulsive core member of the Health Promotion Era. And also society now expects and requests the activities of Health Education Professionals as a group effort, not only in their own countries, but also across the barriers of international society. Health Professionals are working in WHO, UNICEF KOICA or other international organizations. Especially England and USA are utilizing Health Education Professionals in Health Planning and Education Work to keep up with Health Promotion Era. Now, we need to establish ideal and proper strategies in Health Promotion Work, as a one of the pioneer countries to lead Internationalization. To accomplish this task, Health Education Specialists should be well utilized in the field of Health Promotion Work, such as communities, schools, industrial sites and international health organizations.

AHP기법을 이용한 농업관측사업 중장기 발전방향 탐색 (A Review on the Development Direction of Agricultural Outlook Program Using AHP Approach)

  • 김연중;한혜성;김배성
    • 한국산학기술학회논문지
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    • 제16권6호
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    • pp.3753-3759
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    • 2015
  • 본 연구의 목적은 농산물 수급 및 가격의 안정화를 위해 농업경영인과 소비자 등 시장참여자들이 공급 및 수요 관련 정보를 신속하게 접근할 수 있도록 정부가 수행하고 있는 농업관측사업의 중장기 발전 방향을 도출하는데 있다. 이 연구는 농업관측센터 관측요원과 농업관측 자문위원 등 전문가들을 대상으로 설문조사를 실시한 결과를 토대로 AHP(Analytic Hierarchy Process) 기법을 이용하여 농업관측사업의 중장기 발전방향을 도출하였다. 설문조사는 농업관측사업에 참여하고 있는 전문가 70명을 대상으로 전자 메일 및 전화조사를 통해 수행하였고, 설문결과 중 문제가 있다고 판단되는 응답을 제외하고 최종 24명의 설문결과를 이용하여 분석하였다. 연구결과, 관련 전문가들은 농업관측사업 중장기 발전을 위해서 관측사업의 적시성과 관측정보의 정밀도 제고가 이루어져야 한다고 응답했다. 구체적으로 농업관측요원들은 적시성 제고를 꼽았으나, 관련 실무자들(관측자문위원)들은 정밀도 제고가 보다 중요한 것으로 판단하고 있었다.

일지역 중년기 여성의 건강행위에 대한 서술적 연구 (A Study on Health Behavior of Middle-Aged Women)

  • 최공옥;조현숙;김정엽
    • 여성건강간호학회지
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    • 제6권1호
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    • pp.82-95
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    • 2000
  • The purpose of this study is to provide a basis to recognize the health behaviors of middle-aged women that are constructive to a healthy life style. Data were collected from interview of questionnaires completed by 208 middle-aged women living in Incheon from November 1 to 30, 1999. The questionnaires used in this study were obtained from publications on health-related topics shown in literature review. These topics included : health concept, diseases, use of tobacco, alcohol, caffeine, drug, exercise and diet, cause of stress and stress management. The data were analyzed by descriptive statistics using the SPSS program. The results of this study were as follows. 1. Middle-aged women though of concept of health as a doing daily living pattern(48.1%). 2. 49.5% of the middle-aged women had illness or disease, which included gastritis, arthritis, anemia, hypertension, indigestion and allergies. 3. 1.4% of the middle-aged women smoked cigarettes. Most of them began to smoke due to stress. 4. 42.3% of the middle-aged women drink alcohol. Most of them began drinking due to peer pressure. 5. 28.8% of the middle-aged women consumed caffeine-containing products 5-7 times per week. 6. 55.3% of the middle-aged women took drugs. Most of the drugs were digestant and analgesics. 7. 21.2% of the middle-aged women exercised more than 2 times per week. 8. Most of causes of stress were economic difficulties and sickness. The method of stress management were enduring and sleeping.

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POWER UPRATES IN NUCLEAR POWER PLANTS: INTERNATIONAL EXPERIENCES AND APPROACHES FOR IMPLEMENTATION

  • Kang, Ki-Sig
    • Nuclear Engineering and Technology
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    • 제40권4호
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    • pp.255-268
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    • 2008
  • The greater demand for electricity and the available capacity within safety margins in some operating NPPs are prompting nuclear utilities to request license modification to enable operation at a higher power level, beyond their original license provisions. Such plant modifications require an in-depth safety analysis to evaluate the possible safety impact. The analysis must consider the thermo hydraulic, radiological and structural aspects, and the plant behavior, while taking into account the capability of the structures, systems and components, and the reactor protection and safeguard systems set points. The purpose of this paper is to introduce international experiences and approaches for implementation of power uprates related to the reactor thermal power of nuclear power plants. The paper is intended to give the reader a general overview of the major processes, work products, issues, challenges, events, and experiences in the power uprates program. The process of increasing the licensed power level of a nuclear power plants is called a power uprate. One way of increasing the thermal output from a reactor is to increase the amount of fissile material in use. It is also possible to increase the core power by increasing the performance of the high power bundles. Safety margins can be maintained by either using fuels with a higher performance, or through the use of improved methods of analysis to demonstrate that the required margins are retained even at the higher power levels. The paper will review all types of power uprates, from small to large, and across various reactor types, including light and heavy water, pressurized, and boiling water reactors. Generally, however, the content of the report focuses on power uprates of the stretch and extended type. The International Atomic Energy Agency (IAEA) is developing a technical guideline on power uprates and side effects of power uprates in nuclear power plants.

부산지역의 일본시장에 대한 교역구조와 비교우위 패턴 분석 (Trade Structure and Comparative Advantage Pattern of Busan Area against Japanese Market)

  • 이재득
    • 국제지역연구
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    • 제12권3호
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    • pp.467-492
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    • 2008
  • 부산지역은 일본에 대한 교역의존도가 높으며 경제환경 변동에 대한 부산의 교역탄력성이 낮은 것을 알 수 있다. 품목별로 부산과 일본과는 산업내무역의 정도가 상당히 다르게 나타났고 많은 제품들에서 수평적 산업내 무역과 고품질 수직적 산업내무역 뿐만 아니라 저품질 수직적 산업내무역이 발생하고 있다. 일본시장에서 비교우위를 살펴본 결과 비교열위가 있는 품목이 많았는데 특히 1970년대 부산의 주종 수출품인 신발은 일본과는 낮은 산업내무역과 함께 2001년부터 시장비교열위가 상당히 나타났다. 부산의 중요한 산업인 자동차 관련 산업은 일본시장에서 승용자동차 및 기타의 차량, 화물자동차 및 특수목적차량 등에 있어서 시장비교열위가 크게 나타났다. 무역수지기여도 분석결과 2000년대 초반에는 화학물과 기계 및 운수장비 등의 제품들에 있어서 무역수지 기여도가 양수와 음수로 나타나는 등 변동이 다소 나타났다. 부산의 품목별 비교우위패턴의 회귀분석결과, 일본시장에서 비교우위가 높은 품목들은 비교우위가 조금씩 감소하고 있는 반면 비교열위가 있는 품목들은 비교열위가 감소해가고 있는 수출구조를 가지고 있으며 또한 비교우위의 정도가 품목별로 수렴해가고 있다.

광업부문에 대한 외국인직접투자 결정요소: 패널 분석 (The Determinants of Foreign Direct Investment in the Mining Sector: A Panel Analysis)

  • 너민체첵;손찬현
    • 국제지역연구
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    • 제15권3호
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    • pp.145-174
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    • 2011
  • 광업에 의존하고 있는 개발도상국들에 있어 광업 부문에 외국인직접투자(FDI)를 유치하는 것은 지속적인 경제성장을 위한 중요한 요소가 되고 있다. 본 논문은 광업부분에서 외국인직접투자를 유인하는 결정요소들을 밝히는 것을 목표로 하고 있다. 기존의 개념적인 연구들에 기초하여 1996년부터 2009년까지의 40개 광업 국가들의 패널통계를 이용해 실증 분석하고 있다. 본 논문은 기존 논문들과 달리 광범위하고 포괄적인 변수들을 사용하고 있어 광업부문 외국인직접투자의 요소결정을 분석하는 최초의 의미 있는 실증분석이라 하겠다. 실증분석 결과 시장규모, 무역개방성, 광물의 품질, 기반시설의 수준, 규제의 정도와 국가의 경제적 위험도는 광업 분야 외국인직접투자의 유입과 정(正)의 관계를 보이고 있다. 이와 반대로 관세율, 법인세율, 부패수준과 정치적 불안정도는 광업 분야에 유입되는 외국인직접투자와 부(負)의 상관관계를 보이고 있다. 또한 일반적으로 개발도상국들이 선진국들보다는 광업 분야에 대한 외국인직접투자를 더욱 많이 끌어들이고 있는 것으로 나타났다.