Journal of Korean Society of Industrial and Systems Engineering
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v.41
no.4
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pp.220-227
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2018
The cooperative game theory consists of a set of players and utility function that has positive values for a subset of players, called coalition, in the game. The purpose of cost allocation method is to allocate the relevant cost among game players in a fair and rational way. Therefore, cost allocation method based on cooperative game theory has been applied in many areas for fair and reasonable cost allocation. On the other hand, the desirable characteristics of the cost allocation method are Pareto optimality, rationality, and marginality. Pareto optimality means that costs are entirely paid by participating players. Rationality means that by joining the grand coalition, players do not pay more than they would if they chose to be part of any smaller coalition of players. Marginality means that players are charged at least enough to cover their marginal costs. If these characteristics are all met, the solution of cost allocation method exists in the core. In this study, proportional method is applied to EOQ inventory game and EPQ inventory game with shortage. Proportional method is a method that allocates costs proportionally to a certain allocator. This method has been applied to a variety of problems because of its convenience and simple calculations. However, depending on what the allocator is used for, the proportional method has a weakness that its solution may not exist in the core. Three allocators such as demand, marginal cost, and cost are considered. We prove that the solution of the proportional method to demand and the proportional method to marginal cost for EOQ game and EPQ game with shortage is in the core. The counterexample also shows that the solution of the proportional method to cost does not exist in the core.
Tax evasion is increasing, but efficiency of tax administration is evaluated as improving. This is because the taxation cost, which is a measure to judge the efficiency of the tax administration, does not consider the tax evasion effect at all. This method of estimating the cost of taxation is a dispute that neglects the role of taxation authorities in tax evasion. The existing study focuses on the development of a tax evasion model focused on maximizing the utility through the tax evasion of the taxpayer as the tax evasion approaches the individual 's deviant problem. However, this has the aspect of making the role of the tax authorities in tax evasion negative. This study empirically derived the optimal size of tax administration in Korea by using tax collection cost and tax cooperation cost. Also, it is meaningful to consider the role of the taxation authorities in tax evasion and to derive the optimal taxation cost model by estimating the decrease in tax evasion due to the taxation expenditure of the tax authorities. In order to derive the optimal size of tax administration in Korea, taxation cost and tax cooperation cost are derived by classifying tax officials. The optimal taxation cost model was derived by estimating the taxation expenditure related to tax evasion. This study is meaningful to make it possible to emphasize the role of tax authorities in studying future tax evasion by studying the effect of taxation expenditure on tax evasion.
Kim, Jaehee;Yoo, Kwangtae;Jun, Hwandon;Jang, Jaesun
Journal of Korean Society on Water Environment
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v.28
no.2
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pp.202-212
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2012
Due to the deterioration of water supply network and the deficiency of raw water, the water utility of local governments have performed various projects to improve their revenue water ratio. However, it is very difficult to estimate the cost for maintaining the revenue water ratio at higher level after completing the project, because local governments have different conditions affecting the operating and maintenance cost of water supply network. The purpose of this study is to present a procedure to estimate the operating and maintenance cost required to maintain the target revenue water ratio of the water supply network. For this purpose, we estimated the cost used only for operation and maintenance of water supply network of 164 local governments with the aid of K-Mean Clustering Analysis and the data from 40 representative local governments. Then, the regression analysis was performed to find relationship between revenue water ratio and the operating and maintenance cost with two different data sets generated by two classification methods; the first method classifies the local governments by means of k-means clustering, and the other classifies the local governments according to the index standardized by the operating and maintenance cost per unit length of water mains per revenue water ratio. The results shows that the method based on the index standardized by the cost and revenue water ratio of each government produces more reliable results for finding regression equations between revenue water ratio and the operating and maintenance cost only for water supply network. The estimated regression equations for each group can be used to estimate the cost required to keep the target revenue water ratio of the local government.
International conference on construction engineering and project management
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2009.05a
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pp.707-716
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2009
The role of cost modeller is to facilitate the design process by systematic application of cost factors so as to maintain a sensible and economic relationship between cost, quantity, utility and appearance which thus helps in achieving the client's requirements within an agreed budget. There are a number of research on cost estimates in the early design stage based on the improvement of accuracy or impact factors. It is common knowledge that cost estimates are undertaken progressively throughout the design stage and make use of the information that is available at each phase, through the related research up to now. In addition, Cost estimates in the early design stage shall analyze the information under the various kinds of precondition before reaching the more developed design because a design can be modified and changed in all process depending on clients' requirements. Parametric cost estimating models have been adopted to support decision making in a changeable environment, in the early design stage. These models are using a similar instance or a pattern of historical case to be constituted in project information, geographic design features, relevant data to quantity or cost, etc. OLAP technique analyzes a subject data by multi-dimensional points of view; it supports query, analysis, comparison of required information by diverse queries. OLAP's data structure matches well with multiview-analysis framework. Accordingly, this study implements multi-dimensional information system for case based quantity data related to design information that is utilizing OLAP's technology, and then analyzes impact factors of quantity by the design criteria or parameter of the same meaning. On the basis of given factors examined above, this study will generate the rules on quantity measure and produce resemblance class using clustering of data mining. These sorts of knowledge-base consist of a set of classified data as group patterns, of which will be appropriate stand on the parametric cost estimating method.
Journal of the Korean Society for Library and Information Science
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v.22
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pp.361-396
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1992
The purpose of this study is to verify the correlations between the amount of the online searcher's search experience and their search effect. In order to achieve this purpose, the 28 online searchers working at the chosen libraries and information centers have participated in the study as subjects. The subjects have been classified into the two types of cognitive style by Group Embedded Figure Test. As the result of the GEFT, two groups have been identified: the 15 Field Independance ( FI ) searchers and the 13 Field Dependance ( FD ) searchers. The subject's search experience consists of the 3 elements: disciplinary, training, and working experience. In order to get the data of these empirical elements, a questionnaire have been sent to the 28 subjects. An online searching request form prepared by a practical user was sent to all subjects, who conducted searches of the oversea databases through Dialog to retrieve what was requested. The resultant outcomes were collected and sent back to the user to evaluate relevance and pertinence of the search effect by the individual. In this study, the search effect has been divide into relevance and pertinence. The relevance has been then subdivided into the 3 elements : the number of the relevant documents, recall ratio, and the cost per a relevant document. The relevance has been subdivided into the 3 elements: the number of the pertinent documents, utility ratio, and the cost per a pertinent document. The correlations between the 3 elements of the subject's experience and the 6 elements of the search effect has been analysed in the FI and in the FD searchers separately. At the standard of the 0.01 significance level, findings and conclusions made in the study are summarised as follows : 1. There are strong correlations between the amount of training and the recall ratio, the number of the pertinent documents, and the utility ratio on the part of FI searchers. 2. There are strong correlations between the amount of working experience and the number of the relevant documents, the recall ratio on the part of FD searchers. However, there is also a significant converse correlation between the amount of working experience and the search cost per a pertinent document on the part of FD searchers. 3. The amount of working experience has stronger correlations with the number of the pertinent documents and the utility ratio on the part of FD searchers than the amount of training. 4. There is a strong correlation between the amount of training and the pertinence on both part of FI and FD searchers.
Journal of Korean Institute of Industrial Engineers
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v.34
no.1
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pp.98-107
/
2008
The purpose of this paper is to present an optimization scheme that aims at minimizing the expected cost per unittime. This study considers a linear connected-(r, s)-ouI-of-(m, n):f lattice system whose components are orderedlike the elements of a linear (m, n)-matrix. We assume that all components are in the state 1 (operating) or 0(failed) and identical and s-independent. The system fails whenever at least one connected (r, s)-submatrix offailed components occurs. To find the optimal threshold of maintenance intervention, we use a simulatedannealing(SA) algorithm for the cost optimization procedure. The expected cost per unit time is obtained byMonte Carlo simulation. We also has made sensitivity analysis to the different cost parameters. In this study,utility maintenance model is constructed so that minimize the expense under full equipment policy throughcomparison for the full equipment policy and preventive maintenance policy. The full equipment cycle and unitcost rate are acquired by simulated annealing algorithm. The SA algorithm is appeared to converge fast inmulti-component system that is suitable to optimization decision problem.
The purpose of this study is to make an economic analysis of power plant utilities by examining electricity generating costs with environmental consideration. Economic growth has caused pollutant emission, and subsequent environmental pollution has been identified as a very real limit to sustainable development. Considering the enormous role of electricity in the national economy, it is thus very important to study the effect of environmental regulations on the electricity sector. Because power utilities need large investments during construction, operation and maintenance, and also require much construction lead time. Economic analysis is the very important process in the electric system expansion planning. In this study, the levelized generation cost method is used in comparing economic analysis of power plant utilities. Among the pollutants discharged of the electricity sector, this study principally deals with the control activities related only to $CO_2$, and $NO_2$, since the control cost of $SO_2$, and TSP (Total Suspended Particulates) is already included in the construction cost of utilities. The cost of electricity generation in a coal-fired power plant is compared with one in an LNG combined cycle power plant. Moreover this study surveys the sensitivity of fuel price, interest rate and carbon tax. In each case, this sensitivity can help to decide which utility is economically justified in the circumstance of environmental regulations.
Current feed-in tariffs(FIT) of Electricity generating from new and renewable energy sources are reappraised with the corrected formula of levelized generation cost(LGC) of utility power. The LGC of new and renewable electricity should be formulated in explicitly reflecting the capital cost and corporate tax during the economic life cycle based on its realistic application data. An applicable term of the FITs should, especially, be equal to the economic life cycle. The revised FITs issued in 2006 were, however, derived from the incorrect formula described in the study of KERI(Korea Electrotechnology Research Institute), and consequently misestimated. The reappraisal values for FIT of new and renewable electricity were shown and interpreted in this paper. An FIT of PV more than 30 kW, for example, should be 972.86 won/kWh instead of current 677.38 won/kWh increasing 43.6%. An upward revision of other FITs for new and renewable electricities should also be required in the range of 8.6% to 47.3%.
A water treatment utility in South Korea operates a large system of pressurized hollow fiber membrane (PHFM) modules. The optimal selection of membrane module for the full scale plant was critical issue and carried out using Risk-based Life Cycle Cost (RbLCC) analysis based on the historical data of operation and maintenance. The RbLCC analysis was used in the process of decision-making for replacing aged modules. The initial purchasing cost and the value at risk during operation were considered together. The failure of modules occurs stochastically depending on the physical deterioration with usage over time. The life span of module was used as a factor for the failure of Poisson's probability model, which was used to obtain the probability of failure during the operation. The RbLCC was calculated by combining the initial cost and the value at risk without its warranty term. Additionally, the properties of membrane were considered to select the optimum product. Results showed that the module's life span in the system was ten years (120 month) with safety factor. The optimum product was selected from six candidates membrane for a full scale water treatment facility. This method could be used to make the optimum and rational decision for the operation of membrane water purification facility.
Journal of the Korea institute for structural maintenance and inspection
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v.22
no.5
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pp.110-118
/
2018
Due to recent earthquakes, there is a growing awareness that Korea is not a safe zone for earthquakes any more. Therefore, the review of various aspects of the seismic safety of the infrastructures are being carried out. Because of the characteristics of the underground structure buried in the ground, the electric power utility tunnels must be considered not only for the inertia and load capacity of the structure itself but also the characteristics of the surrounding soils. An extensive and accurate numerical analysis is inevitably required in order to consider the interaction with the ground, but it is difficult to apply the soil-structure interaction analyses, which generally requires high cost and extensive time, to all electric power utility tunnel structures. In this study, the major design variables including soil characteristics are considered as independent variables, and the seismic safety factor, which is the result of the numerical analysis, is considered as a dependent variable. Thus, a method is proposed to select vulnerable electric power utility tunnels with low seismic safety factor while excluding costly and time-consuming numerical analyses through the direct correlation analysis between independent and dependent variables. Equations of boundary limits were derived based on the distribution of the seismic safety factor and the cover depth and rebar amounts with high correlation relationship. Consequently, a very efficient and simple approach is proposed to select vulnerable electric power utility tunnels without intensive numerical analyses. Among the 108 electric power utility tunnels that were investigated in this paper, 30% were screened as fragile structures, and it is confirmed that the screening method is valid by checking the safety factors of the fragile structure. The approach is relatively very simple to use and easy to expand, and can be conveniently applied to additional data to be obtained in the future.
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