• 환경정책연구
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• 제12권4호
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• pp.71-92
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• 2013

보편적인 공공투자사업과는 달리, 환경관련 투자사업은 사업추진으로 인한 비용과 편익의 부담주체가 동일하지 않다. 비용의 큰 비중은 현재세대가 부담하지만 그 편익은 미래세대가 더 많이 누리는 구조인 것이다. 이러한 특성을 고려하지 않은 채 일률적인 사회적할인율을 적용하는 것은 환경투자사업의 경제성 평가과정에서 미래 세대의 편익이 상대적으로 과소평가되는 문제를 발생시키는 것으로 인식된다. 이에 미래 세대의 편익이 경제성 평가과정에서 보다 적절히 반영될 수 있는 사회적할인율과 그 적용방법을 모색해 보았다. 최근의 경제상황 변동을 고려한 사회적할인율을 추정해 본 결과, 적정 사회적할인율은 2.9%에서 4.9% 사이의 범위를 갖는 것으로 나타났다. 또한 기 수행된 실제 예비타당성조사 자료를 분석하여 환경투자사업의 전형적인 편익발생 패턴을 분석해 보았으며, 사회적할인율을 다양한 방식으로 적용해 보았을 때, 이의 조정이 경제성 평가결과에 어떠한 영향을 미칠 수 있는지를 살펴보았다. 사회적 할인율이 현행 수준보다 1%p. 가량 인하조정될 경우 사업의 편익/비용 비율은 약 6%가량 개선될 수 있는 것으로 분석되었으며, 이때 미래 세대의 편익을 보다 적절하게 고려하기 위해서는 분석기간별로 차등적인 사회적할인율을 적용하는 것이 바람직함을 지적하였다. 이러한 방법은 편익추정과정에서 발생할 수 있는 추정위험 등의 기술적 요인도 보완해줄 수 있는 효과적인 방안이라 평가된다.

• Journal of Forest and Environmental Science
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• 제24권1호
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• pp.1-14
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• 2008

Clearcutting has been the dominant harvesting method in British Columbia (representing 95% of the total area harvested annually). However forest managers are increasingly recommending the use of alternative silvicultural systems and harvest methods, including various types of partial cutting, to meet ecological and social objectives. In this study we compared harvesting productivity and harvesting costs between treatments through detailed and shift level time studies in 300-350 year-old Interior Cedar-Hemlock stands in British Columbia, Canada. Recommendations for improving operational planning/layout and the implementation of clearcut and partial cutting silvicultural systems were made. Harvesting costs varied in the ground-based clearcut treatments from $10.95/$m^3$ - $15.96/$m^3$ and $16.09/$m^3$ - $16.93/$m^3$ in the group selection treatments. The ground-based group retention treatment had a cost of $13.39/$m^3$, while the cable clearcut had a cost of $15.70/$m^3$. An understanding of the traditional and alternative wood products that could be derived from the harvested timber was imperative to increasing the amount of merchantable volume and reducing the corresponding harvesting costs. Stand damage was greatest in the group selection treatments; however, mechanized felling showed an increase in stand damage over manual felling while grapple skidding showed a decrease in skidding damage compared to line skidding.

• 한국안전학회지
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• 제30권5호
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• pp.29-36
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• 2015

Common utility tunnel is essential to the daily lives of people underground utilities (electricity, gas and supply facilities such as water, communication facilities, sewer facilities, etc.) to improve the appearance by co-acceptance and disaster prevention, important for the conservation of the city's population was concentrated road construction the city-based facilities. There is recognition of the importance of the various supply treatment facilities in common utility tunnel as infrastructure to accommodate joint according to the city expanded, the demand for infrastructure. In this paper, a cost-benefit analysis using a one-time occurrence, without simply relying on cost or current cost, project manager for the city-dimensional feasibility study conducted, the user level of the maintenance costs and user costs, including social costs items from various angles can be investigated and proposed a mechanism of economic feasibility common utility tunnel. Evaluation of the proposed technique is cost-benefit and cost caused by installing common utility tunnel the existing pipeline area - was investigated by the benefit analysis, extended and repeated common utility tunnel installation depends much affected by the excavation, so users of reducing the number of repeat excavation convenience can be seen that this occurs.

• 가족자원경영과 정책
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• 제14권4호
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• pp.21-38
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• 2010

The purpose of this study is to clarify the motivation of adolescent volunteers based on exchange theory by analyzing benefits and costs. The activation for family-volunteering is explored to decrease the cost of volunteering. Data were collected from 463 adolescents and analyzed using SPSS 16.0 program. The statistics used for analysis were the factor analysis, cluster analysis, T-Test and ANOVA, Findings indicated that a 75.2% of adolescents participated in voluntary activities during last one year, but a 90.3% of subjects was not taken part in family volunteering. Family volunteering has not been activated but adolescents hoped high to participate with family. Adolescents evaluated high the cost of family time lost because of volunteering. The clusters evaluating the costs of volunteering low participated more than other clusters. From these results, it was proposed that costs of volunteering such as conflicts with members of family or supervisors should be lessened than the benefits of it emphasized. The family volunteering is suggested to decrease the cost of family time loss.

• 보건의료산업학회지
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• 제8권4호
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• pp.209-220
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• 2014

This study found a relationship between the characteristics of the elderly with disabilities and extra health care monthly costs caused by disability and suggests methods for effectively managing health care spending of the elderly with disabilities. This study used data from the 2011 Survey on the Disabled conducted by the Ministry of Health and Welfare and the Korea Institute for Health and Social Affairs. The results of the analysis indicate that the relations between the socio-demographic characteristics of the elderly with disabilities and extra health care monthly costs caused by disability of the elderly are influenced by factors such as gender, age, members of the household, average monthly income and type of health insurance. Elderly people with disabilities spend too much for their medical care. To solve this problem, the government needs to find a variety of policy approaches to improve administrative procedure, establish a medical delivery system and enhance health care services.

• 가정∙방문간호학회지
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• 제19권2호
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• pp.119-126
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• 2012

Purpose: The purpose of this study is to identify clubhouses general characteristics, core services, funding sources and costs in Korean Clubhouse Model, and to compare with Korean and international clubhouses. We explored the annual budget, cost per member, and cost per visit for 1 year. Methods: The data were collected from 14 Korean clubhouses and analyzed using descriptive statistics and Spearman's rank correlation with the SPSS 14.0 program. Results: The average of clubhouse operating period was 8.2 years. There were an average of 40.4 active members; among them, 84.1% were schizophrenia. In addition, there were an average of 5.8 staff and 15.3 services in each clubhouse. Cost estimates were as follows: annual budget (excluding housing) $223.633, cost per member $5,704, and cost per visit $21.35. There were significant difference among the annual budget, number of staff, number of service, and active members, but hours of Work-Ordered Day and social activities hours were not statistically significant. Conclusion: Findings provide a more understanding of operations, programs, and costs of Korean clubhouses.

• 대한안전경영과학회지
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• 제25권2호
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• pp.113-120
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• 2023

Occupational safety and health management expenses in the construction industry are statutory and separately included in the cost statement to prevent occupational accidents and health problems. The expenses are determined by multiplying the standard amount by the rate decided according to construction types and scales. However, the current expense appropriation method does not properly reflect the recent changes in the construction industry such as industry size, industry diversification, and social atmosphere about safety reinforcement. This study surveyed 1579 questionnaires in total and analyzed expense execution rate and proportion of each expense category. The expense execution rate was relative higher in complex construction (e.g., heavy construction = 126%, civil engineering = 125%) and long-period project (equal to or over 48 months construction = 133%) compared to general construction (98~116%) and short-period project (less than 48 months construction = 115%). The proportion of spending expenses was higher in the category of safety manager labor costs (25~52%), safety facility costs (22~40%), and personal protective equipment costs (10~25%). The analysis results of the study can be utilized in revising the standard expense appropriation method by reflecting the current usages of the occupational safety and health management expenses in the construction industry.

• Asia pacific journal of information systems
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• 제34권2호
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• pp.565-584
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• 2024

More than 1 million automobile insurance repairs occur per year globally, and the related repair costs add up to astronomical amounts. Insurance companies and repair shops are spending a great deal of money on manpower every year to claim reasonable insurance repair costs. For this reason, promptly predicting insurance claims for vehicles in accidents can help reduce social costs related to auto insurance. Several recent studies have been conducted in auto insurance repair prediction using variables such as photos of vehicle damage. We propose a new model that reflects auto insurance repair characteristics to predict auto insurance repair claims through an association rule method that combines gradient descent and location information. This method searches for the appropriate number of rules by applying the gradient descent method to results generated by association rules and eventually extracting main rules with a distance filter that reflects automobile part location information to find items suitable for insurance repair claims. According to our results, predictive performance could be improved by applying the rule set extracted by the proposed method. Therefore, a model combining the gradient descent method and a location-based association rule method is suitable for predicting auto insurance repair claims.

• 한국경영과학회지
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• 제1권1호
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• pp.111-125
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• 1976

This study investigates the one-year performance of the Seoul Metropolitan Rail Transit(SMRT) operation. It intends to provide a basic understanding for railway operation in Seoul Metropolitan Area and thereby for making rational transport policy. The paper is conceptually comprised of four sections; analysis of passenger travel characteristics; SMRT costing and traffic cost function: its operating characteristics in terms of finance and utilization; primary social benefits of SMRT and suggestions. In the first year of operation (1974), the average daily traffic was about 335,000, After the drastic increases of fare in both Subway and KNR rail-lines, the travel volume has been cut by almost 10 percent, though most pronounced on intra-Subway line. The spatial distribution of passengers indicates that travelers use the SMRT line mainly for uninterrupted direct travel toward the CBD. In the prospective costing, the opereting expenses are divided into three groups; those which vary directly with volume; those partially variable with volume; and those entirely unrelated to volume change, With this information, cost function was derived for varying schedules of operation. Primary social benefits of the SMRT are assessed, though preliminary. Account should be taken of the nature of common costs of the SMRT in fare-rate making, especially when much of the operating expenses are accounted for by the fixed costs such that the revenue may not readily turn into break-even. The accounting results of the one-year operation coincide reasonably well with the prospective costing estimates. According to the findings of this annd another travelers' behavior studies, managerial effort would bring more revenue gain to the SMRT than fare increase does, not to speak of greater social benefits by so doing.

• 한국콘텐츠학회논문지
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• 제18권9호
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• pp.209-216
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• 2018

본 연구는 국내 기업의 사회적 책임활동(CSR)이 원가의 하방경직성에 미치는 영향을 검증하였다. 기업의 매출감소에 따른 원가감소율이 매출증가에 따른 원가증가율보다 낮게 관찰되는 비대칭적인 원가행태를 원가의 하방경직성이라고 부른다. 본 연구에서는 CSR을 수행한 기업과 그렇지 않은 기업을 구분하여 하방경직성인 원가행태를 비교하였다. 연구결과 CSR을 수행한 기업이 그렇지 않은 기업보다 하방경직적인 원가행태가 보다 강하게 관찰되었다. 이는 기업이 CSR를 통한 가치창출을 위해서는 지속적인 투자가 필요하므로, 매출이 감소하였다고 하여 이에 관련된 자원투입을 즉각적으로 감소시킬 수 없다는 것을 의미한다. 본 연구의 결과는 경영자의 원가에 관련된 의사결정에 기업의 CSR이 영향을 줄 수 있다는 실증증거를 제시하였다는데 자본시장참여자에게 의미 있는 통찰력을 제공할 것으로 기대된다.