• Asia-Pacific Journal of Business
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• v.9 no.4
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• pp.99-117
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• 2018

This study has investigated Linear Programming (LP) applications to special decision making problems in managerial accounting with the help of spreadsheet Solver tools. It uses scenario approaches to case examples having three products and three resources in make-and-supply business operations, which is applicable to cases having more variables and constraints. Integer Programmings (IP) are applied in order to model situations when products are better valued in integer values or logical constraints are required. Three cases in one-time-only special order decisions include Goal Programming approach, Knapsack problems with 0/1 selections, and fixed-charge 0/1 integer modelling techniques for set-up operation costs. For the decisions in outsourcing problems, opportunity-costs of resources expressed by shadow-prices are considered to determine their precise contributions. It has also shown that the improvement in work-shop operation for an unprofitable product must overcome its 'reduced cost' by the sum of direct manufacturing cost savings and its shadow-price contributions. This paper has demonstrated how various real situations of special decision problem in managerial accounting can be approached without mistakes by using LP's and IP's, and how students both in accounting and management science can acquire LP skills in their education.

• Journal of Korea Multimedia Society
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• v.25 no.8
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• pp.1069-1074
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• 2022

IP mobility can be handled in different layers of the protocol. Mobile IP has been proposed to handle the mobility of Internet hosts in the network layer. Recently, a new method based on the SIGMA mobility architecture has been proposed to support mobility management with reduced packet loss and latency. The location management structure is not suitable for frequent mobile handover due to the high mobility of the user with this transport layer solution. In this paper, we propose a location management optimization method in a mobile communication network by applying hierarchical location management using MMPs(Mobility Management Points) for transport layer mobility management. Therefore, we propose an efficient hierarchical mobility management structure even between heterogeneous wireless networks using MMPs for the probability that a mobile terminal can change multiple location areas between two messages and calls. The proposed method shows reduction in location update cost and data retrieval cost using MMPs, and as opposed to mobility appearing in time intervals with the minimum cost required to reach 90% of the stabilized cost, the mobility location update search, location It was found that the message processing cost per area was reduced.

• KSCE Journal of Civil and Environmental Engineering Research
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• v.28 no.3D
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• pp.383-390
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• 2008

Construction safety control system had improved constantly but the severity rate of injury don't reduced, safety level of construction don't progressed as usual. In order to reduce of the severity rate of injury safety control in site is important but it needs to improve form of system that introduce obligation of safety design and design safety appraisement, an effect use method of safety control cost. The safety control cost is problem that reduce than design cost accordance bidding rate and use a little safety facility cost compare with labor cost. This study tried reduce the severity rate of injury by propose effective improvement scheme through relevant problem analysis to the safety control cost and remove caution that the severity rate of injury don't reduced.

• Journal of the Korean Society for Geothermal and Hydrothermal Energy
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• v.10 no.2
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• pp.19-23
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• 2014

In the capital of Mongolia where the air quality is getting worse due to the coal consumption used for electricity generation and district heating, the application of geothermal systems in the housing sector is recently designed for high class resort. In this study, the case of applying a geothermal system in a house in Mongolia is examined. The effects of passive house design on the needed heat pump capacity, as well as the annual energy consumption are analyzed. Moreover, as the initial costs, except labor fee, are assumed similar to Korea, cost analysis for several cases is examined, too. From the results, if a house is designed according to passive house standard instead of ASHRAE standard, the heat pump capacity can be expected to be reduced from 16 to 5~6 RT. Furthermore, although the initial cost of architectural cost might increased by 29 M\, the total initial cost is reduced by 14 M\, while the annual energy consumption is reduced by 14%. This is mainly driven by the fact that the geothermal system which serves as the main system to cover the building needs, with a high initial cost for fulfilling the peak requirements.

• Journal of the Korean Crystal Growth and Crystal Technology
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• v.6 no.3
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• pp.424-430
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• 1996

The present processing sequence for solar cells is very elaborate and ads to the cost of the fabricated cells. This processing cost, which accounts for about 30% of the total cost, can be reduced if the many high temperature sequences can be reduced without significantly reducing the cells energy conversion efficiency. By using the spin-on glasses (SOG) in conjunction with the conventional tube furnace (CTF) or rapid thermal annealer (RTA), the many high temperature process can be reduced to only one. In order to achieve efficiencies similar to the standard high temperature sequences using the solid or liquid sources, some basic characterization of the groove diffusion is necessary to ascertain the its suitability. This paper describes the work done in diffusing the buried contact grooves using the phosphorus SOG.

• Earthquakes and Structures
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• v.23 no.4
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• pp.385-401
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• 2022

Uncertainty quantification is the most important challenge in seismic fragility assessment of structures. The precision increment of the quantification method leads to reliable results but at the same time increases the computational costs and the latter will be so undesirable in cases such as reliability-based design optimization which includes numerous probabilistic seismic analyses. Accordingly, the authors' effort has been put on the development and validation of an approach that has reduced computational cost in seismic fragility assessment. In this regard, it is necessary to apply the appropriate methods for consideration of two categories of uncertainties consisting of uncertainties related to the ground motions and structural characteristics, separately. Also, cable-stayed bridges have been specifically selected because as a result of their complexity and the according time-consuming seismic analyses, reducing the computations corresponding to their fragility analyses is worthy of studying. To achieve this, the fragility assessment of three case studies is performed based on existing and proposed approaches, and a comparative study on the efficiency in the estimation of seismic responses. For this purpose, statistical validation is conducted on the seismic demand and fragility resulting from the mentioned approaches, and through a comprehensive interpretation, sufficient arguments for the acceptable errors of the proposed approach are presented. Finally, this study concludes that the combination of the Capacity Spectrum Method (CSM) and Uniform Design Sampling (UDS) in advanced proposed forms can provide adequate accuracy in seismic fragility estimation at a significantly reduced computational cost.

• Journal of information and communication convergence engineering
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• v.10 no.4
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• pp.349-358
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• 2012

Over a wireless sensor network (WSN), accurate localization of sensor nodes is an important factor in enhancing the association between location information and sensory data. There are many research works on the development of a localization algorithm over three-dimensional (3D) space. Recently, the complexity-reduced 3D trilateration localization approach (COLA), simplifying the 3D computational overhead to 2D trilateration, was proposed. The method provides proper accuracy of location, but it has a high computational cost. Considering practical applications over resource constrained devices, it is necessary to strike a balance between accuracy and computational cost. In this paper, we present a novel 3D localization method based on the received signal strength indicator (RSSI) values of four anchor nodes, which are deployed in the initial setup process. This method provides accurate location estimation results with a reduced computational cost and a smaller number of anchor nodes.

• Asian-Australasian Journal of Animal Sciences
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• v.4 no.2
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• pp.187-193
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• 1991

Almost 1/4 of all the coconuts in the world is produced in the Philippines. During periods of high supply of coconuts it would be better to feed coconut meat to farm animals for conversion into meat and eggs. Three studies were conducted at the Visayas State College of Agriculture, Baybay, Leyte, Philippines from April, 1983 to April, 1985 to determine the response of Mallard ducks, Muscovy ducks and broilers to fresh coconut meat supplementation in their diets. Results showed that Mallard ducks on ration with coconut meat performed similarly with those on ration without coconut meat. Feed cost per dozen eggs was reduced by 28-30% with coconut meat. Feed cost per unit gain of muscovy ducks was reduced by 32-37% by coconut meat supplementation. With broilers, feed conversion, gain in weight and breast weight were significantly improved by coconut meat supplementation. Return-above-feed cost increased with increasing level of coconut meat in the ration.

• Proceedings of the Membrane Society of Korea Conference
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• 1997.06a
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• pp.143-158
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• 1997

Electrochemical deionization (EDI) offers continuous demineralization at higher water recovery rates (>90%), compared with mixed bed ion exchange, and without the use of chemical regenerants and the associated production of saline waste water. Although EDI technology has been used in some power generation applications, its wider application requires the satisfactory resolution of outstanding capital cost and performance issues. This paper reports on the field evaluation of a new cost-effective EDI technology in a power generation application. The E-Cell System$^{TM}$, which became commercially available in the fourth quarter of 1996, consists of a rugged, modular system, based on a new high-performance EDI stack. Starting in May 1996, a 100 gpm modular EDI pilot system, rated for operation at 100 psi, was evaluated at the TVA Brown's Ferry Nuclear Plant. The feed consisted of Reverse Osmosis (RO) permeate with a conductivity of 4-7 $\mu$S/cm. The pilot system reliably produced 17.8-18.0 M$\Omega$.cm water under design operating conditions, independent. Silica levels were reduced from ca. 50 ppb to 4 ppb, while TOC levels were reduced from ca. 120 ppb to 30 ppb.

• Proceedings of the Korean Institute of Building Construction Conference
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• 2016.10a
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• pp.71-72
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• 2016

Most of studies on PC method aim at the structural analysis and development of PC members, and studies on the construction management aspect are insufficient. Therefore, this study tries to investigate 'hallow PC column composite method(HPC composite method)' from the viewpoint of construction management and analyze the construction cost of the composite method. On the assumption that each comparative method was applied to the zone, the difference in construction cost between the two methods was analyzed. As a result, HPC composite method increased the initial investment cost because of its factor technology, but reduced transport cost, lifting cost, and installation cost through lightweight columns. This study analyzed only the difference in construction cost of HPC composite method so that it has the limitation in evaluating its economy. Therefore, to evaluate the economy of HPC composite method, it is considered to research more the construction cost of HPC composite method.