• Title/Summary/Keyword: Products Review

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

  • Park, Sang-Bong;Kim, Myung-Hi
    • Management & Information Systems Review
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    • v.22
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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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A Case of Idiopathic Hypereosinophilic Syndrome Presenting Acute Pulmonary Edema (급성 폐부종으로 발현된 특발성 과호산구성 증후군 1예)

  • Yu, Kyong-Sul;Kim, Yeon-Jae;Seo, Hyang-Eun;Yoon, Hye-Jin;Do, Yun-Kyung;Lee, Byung-Ki;Kim, Won-Ho
    • Tuberculosis and Respiratory Diseases
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    • v.52 no.2
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    • pp.166-173
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    • 2002
  • Transient peripheral eosinophilia occurs in several disorders, such as allergic diseases, cancer, and parasitic infections. However, in most cases, their presence is not accompanied by tissue destruction or organ dysfunction. In certain disease states, eosinophils can accumulate in any organ in the body and cause tissue destruction as a result of the eosinophil infiltration or the toxic effects of the degranulated proinflammatory products. Idiopathic hypereosinophilic syndrome is a rare disorder characterized by persistent eosinophilia of an unknown origin, usually associated with a dysfunction of organs such as the heart, lung, skin, and nervous system. Idiopathic hypereosinophilic syndrome usually has an indolent course over a period of several months. However, in some cases, they have grave symptoms if vital organs such as heart and lung are infiltrated. Here we report a case of idiopathic hypereosinophilic syndrome presenting acute pulmonary edema involving the heart, bone marrow, and lung with a review of the relevant literatures.

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

  • Kim, Gwangpil;Song, Haegeun
    • Journal of the Korea Safety Management & Science
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    • v.20 no.1
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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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    • v.3 no.1
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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.

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

  • Nam, Eun-Woo;Chun, Sung-Soo
    • Korean Journal of Health Education and Promotion
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    • v.27 no.2
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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.

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

  • Kim, Yean-Jung;Han, Hye-Sung;Kim, Bae-Sung
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.16 no.6
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    • pp.3753-3759
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    • 2015
  • The purpose of this study is to analyze the outcomes of experts' survey for the agricultural outlook program, and finally suggests the direction and long-term plan for the improvement of this program. Agents and consultants in the agricultural outlook center were surveyed in order to develop a long-term plan and improvement direction for this agricultural outlook program, and the AHP(Analytic Hierarchy Process) was used for analysis. The survey was carried out on 70 experts in Agricultural Outlook Center and finally, the statistical effective 24 questionnaires were used to analyze. The analysis showed that the most important factor for its long-term improvement plan was the enhancement of timeliness in overall. Particularly, outlook agents weighted more on timeliness for long-term planning, but consultants on accuracy.

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

  • Choi, Kong-Ok;Jo, Hyun-Sook;Kim, Chung-Youb
    • Women's Health Nursing
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    • v.6 no.1
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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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    • v.40 no.4
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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.

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

  • Yi, Chae-Deug
    • International Area Studies Review
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    • v.12 no.3
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    • pp.467-492
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    • 2008
  • This paper analyzes the specific product-basis trade structure between Busan and Japan using the recent 2000-2007 trade statistical data. Several specific product-basis trade structure tests such as intra-industry trade index and market comparative advantage index show that there are considerable differences in intra-industry trade structure between Busan and Japan. Furthermore, this paper found that Busan has high quality vertical intra-industry trade and horizontal intra-industry trade as well as low quality vertical intra-industry trade in trading with Japan. While Busan has the market comparative disadvantage in automobile-part products in Japan. This paper also examines the contribution to trade balance of Busan's exports and the movement of Busan's comparative advantage patterns in Japan. The comparative advantage appears to have overall stability and convergence properties using symmetric indices.

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

  • Ulzii-Ochir, Nomintsetseg;Sohn, Chan-Hyun
    • International Area Studies Review
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    • v.15 no.3
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    • pp.145-174
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    • 2011
  • Attracting foreign direct investment in the mining sector becomes a key factor for the continuing economic growth for mining-dependent developing countries. This paper attempts to identify the determining factors that attract FDI inflows into the mining sector. Based on previous conceptual studies, the authors have attempted empirical analyses on a panel of 40 mining countries for the period 1996-2009. These empirical results are the first of their kind given the variables employed are arguably the most comprehensive and exhaustive to date. The empirical results show that market size, trade openness, quality of mined products, quality of infrastructure, regulatory quality, and perceived economic risk associated with the country are positively related to investments in mining. Whereas, tariff rate, corporate tax rate, extent of corruption, and political instability are negatively related to FDI inflows in the mining sector. The empirical results also show that developing countries tend to attract greater amounts of FDI in the mining sector compared to their developed counterparts.