• Journal of Korean Society of Industrial and Systems Engineering
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• v.6 no.8
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• pp.81-91
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• 1983

In this study the methods of the overhead standard setting and the overhead variance analysis, which raise problems especially in business practice in case that small businesses introduce the standard cost accounting system, were examined by hypothetical examples. As the result of this study small businesses are advised to take the following in setting the overhead cost. (1) To divide the mixed cost into variable overhead and fixed overhead, it is desirable to take Beast square method. (2) In setting the overhead standard, it is desirable to fake the flexible budget system and to make a budget by the inspection method, after dividing the overhead into variable overhead and fixed overhead. (3) After dividing the overhead variance into variable overhead variance and fixed overhead variance, it is desirable to analyze them as follows. (A) Variable overhead variance is analyzed into spending variance and efficiency variance. (B) Fixed overhead valiance is analyzed into budget variance and denominator variance.

• Journal of Power System Engineering
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• v.9 no.2
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• pp.106-111
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• 2005

After many casualties of conventional bulk carriers in recent years, a double hull bulk carrier was proposed to enhance the structural safety of a side shell and a transverse bulkhead. In this paper, two alternative structural designs of a double hull bulk carrier were carried out based on the Lloyd's rule. One has the double sided hull with longitudinal stiffeners and the other has that with a girder. The final structural design was examined in comparison with an existing single hull bulk carrier from the viewpoints of cargo hold capacity and the increases of weight and construction cost. Generally, the construction cost of a ship consists of the costs of material, labor and overhead cost. But, in this study, the relative construction cost concept was introduced to compare the economical validity more precisely. In this concept, fixed overhead cost is excluded in the assessment of construction cost, and only the variable overhead cost is added up to labor cost. As the result of this study, a double hull bulk carrier can be constructed within 1% increase of weight and construction cost.

• Health Policy and Management
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• v.14 no.1
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• pp.89-120
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• 2004

The purpose of this empirical study is to test hypotheses in order to identify the cost drivers that drive indirect costs in general hospitals in Korea. In various cases' studies, it has been suggested that overhead costs are driven by volume and complexity variables, how they are structurally related and how the cost impacts of these variables can be A unique feature of the research is the treatment of complexity as an endogenous variable. It is hypothesized that level of hospital complexity in terms of the number of services provided(i.e., “breath" complexity) and the intensity of individual estimated in practice. overhead services(ie., “depth" complexity) are simultaneous determined with the level of costs needed to support the complexity. Data used in this study were obtained from the Database of Korean Health Industry Development Institute, Health Insurance Review Agency and analyzed using simultaneous equation model, path model. The results found those volume and complexity variables are all statistically signi-ficance drivers of general hospital overhead costs. This study has documented that the level of service complexity is a significant determinant of hospital overhead costs, caution should be exercised in interpreting this as supportive of the cost accounting procedures associated with ABC. with ABC.

• Journal of the Korean Institute of Illuminating and Electrical Installation Engineers
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• v.25 no.2
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• pp.80-86
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• 2011

This paper presents an integrated variable amplitude high voltage pulse generation circuit with low power and small size for driving industrial piezoelectric printer heads. To solve the problems of large size and power overhead of conventional pulse generators that usually assembled with multiple high-cost discrete ICs on a PCB board, we have designed a new integrated circuit (IC) chip. Since all the functions are integrated on to a single-chip it can achieve low cost and control the high-voltage output pulse with variable amplitudes as well. It can also digitally control the rising and falling times of an output high voltage pulse by using programmable RC time control of the output buffer. The proposed circuit has been designed and simulatedd in a 180[nm] Bipolar-CMOS-DMOS (BCD) technology using HSPICE and Cadence Virtuoso Tools. The proposed single-chip pulse generation circuit is suitable for use in industrial printer heads requiring a variable high voltage driving capability.

• The KIPS Transactions:PartC
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• v.8C no.5
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• pp.677-682
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• 2001

In a microcell environment having frequent inter-cell movement of a subscriber, the amount of signalling traffic rapidly increases due to the treatment of location update and other necessary actions. As a way to reduce such an overhead, this paper presents an algorithm that dynamically allocates subscribers paging and location areas each of which has a different size and shape, depending on the characteristics of subscriber mobility. Mathematical analysis results show that this algorithm allows reduced area management cost, compared to conventional algorithms.

• The Journal of Korean Institute of Communications and Information Sciences
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• v.28 no.2A
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• pp.86-95
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• 2003

With the advent of future mobile communication systems, the wireless transmission of the huge amount of multimedia data over the error-prone multipath fading channel has to overcome the inherent sensitivity to channel errors. To alleviate the effect of the channel errors, hosts of techniques based on the forward error correction(FEC) has been proposed at the cost of overhead rate. Among the FEC techniques, turbo code, whose performance has been shown to be very close to the Shannon limit, can be classified as a block-based error correction code. In this paper, considering the variable packet size of the multimedia data, we analyzed turbo codes employing the variable-sized interleaver. The effect of the various parameters on the BER performance is analyzed. We show that the turbo codes can be used as efficient error correction codes of multimedia data.

• Journal of the Institute of Electronics Engineers of Korea CI
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• v.46 no.3
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• pp.77-85
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• 2009

Execution times of tasks can be variable depend on input data. If we choose a high performance processor to satisfy the worst case execution times, the hard cost becomes high and the energy consumption also becomes large. To apply a lower performance processor, we have to utilize processor capacity maximally while overrunning tasks can not affect deadlines of other tasks. To be used for such systems, this paper presents SBP (Shared Bandwidth Partitioning) that a processor bandwidth is reserved and shared among all tasks. If a task needs more processor capacity, it can use a portion of the shared bandwidth. A simulation result shows that SBP provides better performance than previous algorithms. SBP reduces deadline miss ratio which is related to scheduling quality. And the number of context switches, which is related to system overhead, is also reduced.

• Journal of the Korean Society for Aeronautical & Space Sciences
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• v.48 no.10
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• pp.821-829
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• 2020

Health management system of airborne software repairs runtime errors to provide safety and to reduce cost of maintenance. It is critical to on-the-fly repair order violation errors, because it is difficult to identify them at the development phase. Previous work, called Repairing Atomicity Violations (Repairing-AV) diagnoses order violations for each access event by comparing execution order of accesses. As a result, Repairing-AV has time overhead that is proportional to the number of access events to shared variable. This paper presents a tool called On-the-fly Repairing System (ORS) that can repair order violations of object methods containing access events. The ORS diagnoses order violations by using correct order of object methods, and treats them by stalling its thread where the error is about to occur. Experimentation with five synthetic programs shows that ORS is more efficient than Repairing-AV when the number of access events is greater than sixty.

• Journal of the Institute of Electronics Engineers of Korea SD
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• v.44 no.8
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• pp.80-88
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• 2007

High adaptability and scalability are two critical issues in implementing a very complex system in a single chip. To obtain high adaptability and scalability, novel system design methodology known as communication-based system design has gained large attention from SoC designers. NoC (Network-on-Chip) is such an on-chip communication-based design approach for the next generation SoC design. To provide high adaptability and scalability, NoCs employ network interfaces and routers as their main communication structures and transmit and receive packetized data over such structures. However, data packetization, and routing overhead in terms of run time and area may cost too much compared with conventional SoC communication structure. Therefore, in this research, we propose a novel methodology which automatically generates a hybrid communication structure. In this work, we map traditional pin-to-pin wiring structure for frequent and timing critical communication, and map flexible and scalable structure for infrequent, or highly variable communication patterns. Even though, we simplify the communication structure significantly through our algorithm the connectivity or the scalability of the communication modules are almost maintained as the original NoC design. Using this method, we could improve the timing performance by 49.19%, and the area taken by the communication structure has been reduced by 24.03%.

• Journal of the Korean Society of School Health
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• v.12 no.2
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• pp.207-215
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• 1999

The objectives of this study are to explain the use of media materials in school health education with other related factors in elementary, middle, and high schools in Korea. The data were collected by questionnaires from June to September in 1998. The number of subjects were 294 school nurses. The PC-SAS program was used for statistical analysis such as percent distribution, chi-squared test, spearman correlation test, and logistic regression. The use of media materials in health education has become extremely common. Unfortunately, much of the early materials were of poor production quality, reflected low levels of interest, and generally did little to enhance health education programming. A recent trend in media materials is a move away from the fact filled production to a more affective, process-oriented approach. There is an obvious need for health educators to use high-quality, polished productions in order to counteract the same levels of quality used by commercial agencies that often promote "unhealthy" lifestyles. Health educators need to be aware of the advantages and disadvantages of the various forms of media. Selecting media materials should be based on more than cost, availability, and personal preference. Selection should be based on the goal of achieving behavioral objectives formulated before the review process begins. The decision to use no media materials rather than something of dubious quality usually be the right decision. Poor-quality, outdated, or boring materials will usually have a detrimental effect on the presentation. Media materials should be viewed as vehicles to enhance learning, not products that will stand in isolation. Process of materials is an essential part of the educational process. The major results were as follows : 1. The elementary schools used the materials more frequently. But the production rate of media materials was not enough. The budget was too small for a wide use of media materials in school health education. These findings suggest that all schools have to increase the budget of health education programs. 2. Computers offer an incredibly diverse set of possibilities for use in health education, ranging from complicated statistical analysis to elementary-school-level health education games. But the use rate of this material was not high. The development of related software is essential. Health educators would be well advised to develop a basic operating knowledge of media equipment. 3. In this study, the most effective materials were films in elementary school and videotapes in middle and high school. Film tends to be a more emotive medium than videotape. The difficulties of media selection involved the small amount of extant educational materials. Media selection is a multifaceted process and should be based on a combination of sound principles. 4. The review of material use following student levels showed that the more the contents were various, the more the use rate was high. 5. Health education videotapes and overhead projectors proved the most plentiful and widest media tools. The information depicted was more likely to be current. As a means to display both text and graphic information, this instructional medium has proven to be both effective and enduring. 6. An analysis of how effective the quality of school nurse and school use of media materials shows a result that is not complete (p=0.1113). But, the budget of health education is a significant variable. The increase of the budget therefore is essential to effective use of media materials. From these results it is recommended that various media materials be developed and be wide used.