• 아태비즈니스연구
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• 제14권2호
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• pp.101-118
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• 2023

Purpose - The purpose of this study is to find out how a company can do reasonable cost calculations in a simple way and establish profitability improvement strategies based on the results. Design/methodology/approach - In this study, a case that compounding company K applied TDABC was studied. A case study was conducted on the process of company K reviewing and applying TDABC and the process of implementing the cost calculation for each product by applying TDABC, and establishing a profitability improvement strategy for each product based on the results. Findings - Company K rearranged the production standard information of the compounding industry such as productivity and batch size of each product to apply TDABC. Cost calculation was performed for each product according to the revised production standard information. After the cost calculation for each product was carried out, Company K established a strategy to improve profitability of each product. The profitability improvement strategy was implemented in two ways: a cost reduction strategy and a product price increase strategy. As a result of the final strategy execution, the profitability of each product was improved. Research implications or Originality - This study found a reasonable costing standard in consideration of the specificity of the research target company, and applied it to cost calculation cost for each product. It contains the process of establishing production and sales strategies for each product based on the cost calculation results. It is expected that this case study will serve as a good reference material for establishing cost calculation and profitability improvement strategies in similar businesses.

• 경영정보학연구
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• 제11권2호
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• pp.147-167
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• 2009

그린 IT는 IT 기반의 친환경 기술을 포괄하는 개념으로서 넓은 범위에서는 유해물질 대체, 에너지 효율화, 대체에너지 등 친환경적 기술을 의미한다. 현재 IT 산업의 흐름은 서버발열 및 데이터센터 에너지 절감 방안 등에 초점을 맞추어 그린 IT를 정의하고 있다. 본 연구는 문헌조사를 통해 그린 IT의 개념을 정의하고, 그린 IT가 나타난 배경과 필요성을 통해 현재 IT시장에 새롭게 등장한 그린 IT의 이슈 및 각 나라별 전략 및 국내의 전략을 비교분석하였다. 이를 구체적으로 살펴보면, 최근 IT 및 데이터센터 시장 전반 향후 변화 및 흐름을 볼 때 그런 IT는 그런 데이터센터 도입에 초점을 맞추어 사업의 방향과 전략을 수립하고 있는 것으로 나타났다. 따라서 본 연구는 국내외 기업의 그린 데이터센터 도입을 통한 그린 IT 구축 사례를 통해서 그린 IT 도입기준과 필요조건, 환경평가 및 설계 그리고 구체적인 추진전략과 향후 과제를 제시하였다.

• 한국컴퓨터정보학회논문지
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• 제19권1호
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• pp.191-201
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• 2014

본 연구에서는 퍼즐 기반 학습에서 이루어지는 초등정보영재의 컴퓨팅적 문제 해결 접근법을 분석함으로써 퍼즐 기반 학습의 체계적 개선을 위한 시사점을 도출하고자 하였다. 이를 위해, 제약조건, 최적화, 확률, 통계, 패턴인식, 전략의 6가지 유형별 교육용 퍼즐을 구성하고 초등정보영재를 대상으로 퍼즐 기반 학습을 수행하였다. 또한 각 퍼즐 유형에 따른 학습자의 문제 해결 접근법을 확인하기 위해 사전 사후검사 결과의 정답률 및 정답자와 오답자의 문제 해결 접근법을 비교 분석하였다. 연구 결과, 각 퍼즐 유형별 빈번한 오류 발생의 원인인 몇 가지 양식 오류와 다양한 직관들을 확인하였으며, 오답자들은 '백트래킹', '동적 프로그래밍', '추상화', '모델링', '문제 축소'와 같은 컴퓨팅적 전략을 적용하지 못함으로 인해 완전한 해법에 도달하지 못한다는 것을 확인하였다. 이러한 분석 결과를 토대로 퍼즐 문제 표현 방식의 개선, 인지적 피드백의 적시 제공, 퍼즐 기반 학습 지원을 위한 웹 기반 시스템 개발 등 퍼즐 기반 학습 개선 방안을 제안하였다.

• Parasites, Hosts and Diseases
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• 제53권5호
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• pp.535-543
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• 2015

Integrated control strategies are important for sustainable control of schistosomiasis and soil-transmitted helminthiasis, despite their challenges for their effective implementation. With the support of Good Neighbors International in collaboration with National Institute of Medical Research, Mwanza, Tanzania, integrated control applying mass drug administration (MDA), health education using PHAST, and improved safe water supply has been implemented on Kome Island over 5 years for controlling schistosomiasis and soil-transmitted helminths (STHs). Baseline surveys for schistosomiasis and STHs was conducted before implementation of any integrated control strategies, followed by 4 cross-sectional follow-up surveys on randomly selected samples of schoolchildren and adults in 10 primary schools and 8 villages, respectively, on Kome islands. Those follow-up surveys were conducted for impact evaluation after introduction of control strategies interventions in the study area. Five rounds of MDA have been implemented from 2009 along with PHAST and improved water supply with pumped wells as other control strategies for complementing MDA. A remarkable steady decline of schistosomiasis and STHs was observed from 2009 to 2012 with significant trends in their prevalence decline, and thereafter infection rate has remained at a low sustainable control. By the third follow-up survey in 2012, Schistosoma mansoni infection prevalence was reduced by 90.5% and hookworm by 93.3% among schoolchildren while in adults the corresponding reduction was 83.2% and 56.9%, respectively. Integrated control strategies have successfully reduced S. mansoni and STH infection status to a lower level. This study further suggests that monitoring and evaluation is a crucial component of any large-scale STH and schistosomiasis intervention.

• 대한토목학회논문집
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• 제29권6D호
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• pp.693-702
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• 2009

수도권 지역의 대기오염 배출량은 대부분 교통 부문에서 유발되고 있고, 특히 수도권 지역 미세먼지(PM10) 배출량의 52%와 질소산화물(NOx) 배출량의 59%는 노후 대형경유차에서 배출되고 있는 실정이다. 본 연구는 노후 대형경유차에서 배출되는 대기오염물질 저감을 위한 정책인 환경지역 (노후 대형경유차의 수도권 진입 억제 및 대기오염물질 저감장치 장착)운영전략을 수립하고 이를 평가하였다. 본 연구에서 환경지역 운영전략은 대상지역과 대상차량에 따라 6개 시나리오로 구성되었으며, 각 시나리오는 교통통계자료를 이용하여 평가되었다. 환경지역 운영 전략에 대한 평가 결과, 7년 경과된 노후 경유차의 DPF장착과 1998년식 이전 노후 경유차의 조기폐차 시행방안이 가장 효율적인 것으로 분석되었다. 또한 저공해화 대상차량을 수도권 내 운행차량 기준으로 설정하는 것이 등록차량 기준으로 설정하는 것보다 더 효과적인 것으로 분석되었다.

• Asian-Australasian Journal of Animal Sciences
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• 제12권4호
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• pp.657-666
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• 1999

The first option in manure management is developing an environmentally sound nutritional management. This includes proper feeding programs and feeds which will result in less excreted nutrients that need to be managed. Critical components that should be controlled are N, P and minerals that are used at supranutritional levels. Amino acid supplementation and protein restriction reduce N excretion in the monogastric animals. Supplementation with enzymes, such as carbohydrases, phytase and proteases, can be used to reduce excretion of nutrients and feces by improving digestibility of specific nutrients. Growth promoting agents, such as antibiotics, beta-agonists and somatotropin, increase the ability of animals to utilize nutrients, especially dietary protein, which results in reduced excretion of N. Some microminerals, such as Cu and Zn, are supplemented at supranutritional level. Metal-amino acid chelates, metal-proteinates and metal-polysaccharide complexes can be used at a much lower level than inorganic forms of metals without compromising performance of animals. Deodorases can be used to avoid air pollution from animal manure. Nutritional management increases costs to implement. It is necessary to assess the economics in order to find an acceptable compromise between the increased costs and the benefits to the environment and production as well.

• The Journal of Asian Finance, Economics and Business
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• 제7권6호
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• pp.509-515
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• 2020

TThe cooperation on disaster prevention between the two Koreas has been mostly focused on cooperation at the recovery stage, such as emergency relief supplies and equipment support. This study aims to articulate future practical development plans by analyzing disaster cooperation between North and South Korea in accordance with the changing paradigm of international disaster cooperation. Considering the specificity of inter-Korean cooperation, the Framework for Inter-Korean Disaster Prevention Cooperation was established centering on the Sendai Framework for Disaster Risk Reduction. The framework consists of understanding and sharing disaster risks, building back better, strengthening community resilience, and supporting regional disaster action plans for continuous action. Inter-Korean disaster prevention cooperation requires sharing information about North Korean disasters. It is necessary to accurately identify and support social vulnerability to North Korean disasters. Above all, it is supporting the development of disaster action plans from a humanitarian perspective needs. A medium-to-long term resilience reinforcement plan that North Korea can resolve on its own is also needed. Since North Korea is also deeply interested in international disaster cooperation, it should be based on the direction of the Sendai Framework. Considering the uniqueness of inter-Korean cooperation, a path for North Korea to actively participate in international disaster cooperation should be established.

• Journal of Dairy Science and Biotechnology
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• 제22권2호
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• pp.143-150
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• 2004

The osteoporosis is a disease characterized by lower bone mineral content, deterioration of bone tissue and a reduction in the protein and mineral matrix of the bone. The bone becomes more porous leading to increased bone fragility and risk of fracture, particularly of the hip, spine and wrist. Osteoporosis can result in disfigurement, lowered self·esteem, reduction or loss of mobility, and decreased independence. Adequate calcium intake through milk and milk products in childhood and adolescence is a decisive marker for obtaining a maximum bone mass (peak adult bone mass) and f3r the prevention of osteoporosis. Calcium is one of the most critical nutrients associated with the osteoporosis. Dietary calcium is of great significance for healthy skeletal growth and development. The bone mineral content and bone mineral density of young adults is directly related to the calcium intake through milk and dairy products. Milk and milk products are the important sources of calcium as the richness and bioavailability of this nutrient is very high as compared to other food products. If enough calcium is not supplemented through diet, calcium from the bone will be depleted to maintain the blood plasma calcium level. The article focuses on the various issues related to osteoporosis manifestation and the role of dietary calcium especially calcium derived from dairy products.

• 대한전기학회:학술대회논문집
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• 대한전기학회 2006년도 제37회 하계학술대회 논문집 A
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• pp.420-421
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• 2006

The cost-effective reduction of greenhouse gas(GHG) emission to avert the most severe impacts of climate change remains one of the widely accepted priorities for global action. In order to facilitate cost-effective abatement strategies, the Kyoto Protocol introduced three mechanisms, or flexible instruments, the Emissions Trading(ET), the Joint Implementation(JI) and the Clean Development Mechanism(CDM). The CDM enables Annex I countries to the Kyoto Protocol to partially meet cost-effectively their emission reduction commitments by undertaking GHG mitigation Projects in developing countries, which do not have any GHG abatement obligations and where the emission reductions are cheaper. One of the major barriers hampering the wide spread implementation of CDM is the high transaction costs associated with the initial identification of promising CDM projects. This paper presents development of a pre-validation program of CDM. The developed program may provide a useful aid to potential investors and project developers as a supportive pre-evaluation tool, and may become an effective tool for the promotion of renewable energy and fuel switching projects.

• KIEAE Journal
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• 제15권4호
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• pp.37-43
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• 2015

Purpose : The study applied control strategy to reduce through optimal control and operation of pump by applying control on variable speed to the circulation pump of HVAC system in the office building. The study has the purpose to review validity of control on variable speed as ESMs(Energy Saving Measures) and establish the control technology on variable speed pump. The study performed reduction analysis of building energy and economic evaluation of pump through energy effectiveness control strategy of HVAC system. Method: The study sought possible reduction through energy control strategy which can provide proper flow fitting to building load by applying control on variable speed pump. The study applied control strategy to reduce through pressure differential set-point control and operation of pump by applying control on variable speed to the circulation pump of HVAC system in the office building. Result : The results showed that about 16-35% of pump energy could be saved by using these optimal control strategies. In the result of analysis on 10 years life cycle cost of analysis on payback period of initial investment pump, variable speed pump control showed 5.1 years.