• The Journal of Asian Finance, Economics and Business
• /
• v.8 no.8
• /
• pp.355-363
• /
• 2021

This study aims to obtain empirical evidence about the cognitive effect of Islamic religiosity and budget control in reducing budgetary slack behavior. This study involved 176 managers as respondents in 10 local companies in Eastern Indonesia. Managers who are respondents in thus study work and are spread across 14 provinces in Indonesia. Probability sampling method has been used for this study from the total population with certain criteria. Data analysis has been done using Warp PLS-SEM technique. The results showed that Islamic religiosity cognitive and budget control had a direct negative effect on budgetary slack behavior. The two variables also fully mediate the relationship between participatory budgeting and budget-based compensation schemes on the behavior of budgetary slack in a negative and significant way. These results mean that the two variables are proven to reduce budgetary slack behavior. This empirical evidence at the same time corrects the agency theory's assumptions about opportunistic human nature and always maximizes every potential economic profit. In addition, the results also show that Islamic religiosity cognitive is stronger in reducing budgetary slack behavior. These results can be used to improve the company's budget control system by incorporating elements that motivate religious goals so that it is more effective in reducing budgetary slack behavior.

• Journal of The Korean Society of Agricultural Engineers
• /
• v.64 no.5
• /
• pp.41-51
• /
• 2022

Carbon neutrality is emerging as a new paradigm for the international society by transiting from climate change to climate risk. This study proposes evaluation methods for the carbon reduction contribution of climate-related national R&D projects in order to introduce a green budget system in the agricultural sector. We considered the domestic and foreign green budget systems and classified national R&D projects into positive, negative, and neutral from the perspective of carbon reduction. The results of this study propose three methods to estimate the monetary costs and carbon benefits by adopting the framework for the economic evaluation of national R&D projects conducted by the Rural Development Administration. These methods support to evaluate the potential contribution to carbon reduction of national R&D projects in the agricultural sector. Finally, the proposed methods were tested and verified for the efficiency and validity of evaluating carbon reduction contribution. These evaluation methods of the carbon reduction contribution can be used as a basic methodology for the pre-budget calculations of national R&D projects and the contribution for the greenhouse gas reduction budget.

• Journal of Advanced Navigation Technology
• /
• v.23 no.6
• /
• pp.584-588
• /
• 2019

Wireless body area network (WBAN) is a networking technology that enables early detection of abnormal health conditions, real-time medical monitoring, and telemedicine support systems. The internet of things (IoT) for healthcare, which has become an issue recently, is one of the most promising areas for improving the quality of human life. It must meet the high QoS requirements of the medical communication system like any other communication system. Therefore, the bit error rate (BER) threshold was chosen to accommodate the QoS requirements of the WBAN communication system. In this paper, we calculated BER performance of WBAN channel using IR-UWB PPM modulation and analyzed link budget and system margin of WBAN according to various system parameters.

• Journal of Korean Society of Industrial and Systems Engineering
• /
• v.38 no.2
• /
• pp.40-46
• /
• 2015

The modular assembly system can make it possible for the variety of products to be assembled in a short lead time. In this system, necessary components are assembled to optional components tailor to customers' orders. Budget for inventory investments composed of inventory and purchasing costs are practically limited and the purchasing cost is often paid when an order is arrived. Service cost is assumed to be proportional to service level and it is included in budget constraint. We develop a heuristic procedure to find a good solution for a continuous review inventory system of the modular assembly system with a budget constraint. A regression analysis using a quadratic function based on the exponential function is applied to the cumulative density function of a normal distribution. With the regression result, an efficient heuristics is proposed by using an approximation for some complex functions that are composed of exponential functions only. A simple problem is introduced to illustrate the proposed heuristics.

• Journal of Korean Society on Water Environment
• /
• v.34 no.3
• /
• pp.270-284
• /
• 2018

Paldang is a river reservoir located in the Midwest of Korea, with a water volume of $244{\cdot}10^6m^3$ and a water surface area of $36.5km^2$. It has eutrophied since the construction of a dam at the end of 1973, and the phosphorus concentration has decreased since 2001. Average hydraulic residence time of the Paldang reservoir is about 10 days during the spring season and 5.6 days as an annual level. The hydraulics and water quality of the reservoir can differ greatly, both temporally and spatially. For the spring period (March to May) in 2001 ~ 2017, the reservoir mean total phosphorus concentration calculated from the budget model based on a plug-flow system (PF) and a continuous stirred-tank reaction system (CSTR) was 13 % higher and 10 % lower than the observed concentration, respectively. A composite flow system (CF) was devised by assuming that the transition zone was plug flow, and that the lacustrine zone was completely mixed. The mean concentration calculated from the model based on CF was not skewed from the observed concentration, and showed just 6 % error. The retention coefficient of the phosphorus derived from the CF was 0.30, which was less than those of the natural lakes abroad or river reservoirs in Korea. The apparent settling velocity of total phosphorus was estimated to be $93m\;yr^{-1}$, which was 6 ~ 9 times higher than those of foreign natural lakes. Assuming CF, the critical load line for the total phosphorus concentration showed a hyperbolic relation to the hydraulic load in the Paldang reservoir. This is different from the previously known straight critical load line. The trophic state of the Paldang reservoir has recently been estimated to be mesotrophic based on the critical-load curve of the phosphorus budget model developed in this study. Although there is no theoretical error in the newly developed budget model, it is necessary to verify the validity of the portion below the inflection point of the critical-load curve afterwards.

• Journal of Korea Port Economic Association
• /
• v.32 no.3
• /
• pp.139-154
• /
• 2016

The port incentive scheme currently implemented in various Korean ports is used as a marketing tool to increase price competitiveness. Typically, ports implement piecemeal imitation strategies to enhance their competitiveness, rather than a precisely designed system. A precise analysis of the effectiveness of a port's system and scheme redesign are lacking because budget allocation is done without input from customers and freight groups. This study models the incentives faced by ports using a linear programming model. We use the Gwangyang port as the base case. Our analysis of the Gwangyang port reveals that there are insufficient incentives implemented when a traditional qualitative analysis is used. We also identify any excess, deficiency, or absence of the incentive effect for each type of customer and freight group. We find the overall budget of the incentive scheme to be more rational when ports allocate funds to minimize port mileage, and allocate 61.77 percent and 38.23 percent of the budget on existing and new (or increased) cargo inventory, respectively. Future studies can build on our work by further considering basic inputs, and by adding a system to estimate the input data of our model to identify constraints and thus provide a more accurate incentive scheme.

• Journal of the Korean Society for Marine Environment & Energy
• /
• v.3 no.4
• /
• pp.76-90
• /
• 2000

The estimation of material cycle of pollutants is necessary for the environment management in coastal zone. Model for material budgets are useful tools to understand the phenomena of natural system and to provide an insight into the complex processes including physical, chemical and biological processes occuring in natural system. Budgets of fresh water, salt and nutrients were estimated in order to clarify the characteristics of seasonal material cycle in Keum river estuary. Inflow volumes of freshwater into system was approximately 1.014×10/sup 8/～12.565×10/sup 8/m³/month and discharge in Keum river has occupied 99.7% of total freshwater. Seasonal variations of freshwater volume in the system were found to be very high in the range of about 4 ～ 14 times due to rainfall in summer season. Existing water mass of freshwater in system calculated by salt budget was approximately 0.339×10/sup 8/～0.652×10/sup 8/m³. Mean residence time of freshwater was calculated to be about 1.6～10.0day, and exchange time was calculated to be about 2.2～11.9day. Mean residence time was short as 1.6day in summer due to precipitation, and long as 10.1day in winter due to a drought. Inflow masses of DIP and DIN were approximately 5.57～32.68ton/month and 234.93～2,373.39ton/month, respectively. Seasonal inflow mass of DIP was larger than the outflow mass except for summer season. Thus, we postulate that accumulation of DIP in the system will happen. Residence times of DIP and DIN were calculated to be 1.1～6.4day and 1.8～10.9day, respectively. The ratio of water residence time versus DIP, DIN residence time was calculated to be 0.39～2.31 times and 0.83～1.13 times, respectively.

• Journal of Astronomy and Space Sciences
• /
• v.37 no.2
• /
• pp.117-129
• /
• 2020

In a Satellite communication system, a link budget analysis is the detailed investigation of signal gains and losses moving through a channel from a sender to receiver. It inspects the fading of passed on data signal waves due to the process of spreading or propagation, including transmitter and receiver antenna gains, feeder cables, and related losses. The extent of the proposed tool is to make an effective, efficient, and user-friendly approach to calculate link budget analysis. It is also related to the satellite communication correlation framework by building up a graphical interface link analysis tool utilizing STK^® software with the interface of C# programming. It provides better kinds of graphical display techniques, exporting and importing data files, printing link information, access data, azimuth-elevation-range (AER), and simulation is also possible at once. The components of the link budget analysis tool include transmitter gain, effective isotropic radiated power (EIRP), free space loss, propagation loss, frequency Doppler shift, flux density, link margin, elevation plot, etc. This tool can be useful for amateur users (e.g., CubeSat developers in the universities) or nanosat developers who may not know about the RF communication system of the satellite and the orbital mechanics (e.g., orbit propagators) principle used in the satellite link analysis.

• Electronics and Telecommunications Trends
• /
• v.37 no.4
• /
• pp.19-27
• /
• 2022

The coronavirus disease 2019 (COVID-19) pandemic has significantly changed the Lifeline Program, a telecommunications rate discount program for low-income Americans. As the reliance on online activities such as remote work, distance education, and online shopping grows because of the spread of COVID-19, there is a concern that the digital divide will widen among low-income households that struggle to access internet infrastructure due to the burden of access rates. Accordingly, the US Congress passed a bill to help lower the internet bill for low-income households using the government budget to close the digital divide. The Lifeline Program, which is a part of the universal service obligation, has been in charge of the telecommunications rate discount for low-income households. However, according to the new law, the internet rate discount program based on the government budget was implemented beginning in 2021. As the internet rate discount based on the government budget begins, the US telecommunication rate discount system is transitioning from a system in which telecommunication industry support was borne by operators to one in which public support from the government budget will play a significant role. In this paper, we will look at recent changes in the US telecommunications rate discount program and their implications.

• International Journal of Highway Engineering
• /
• v.16 no.5
• /
• pp.67-72
• /
• 2014

PURPOSES : This study focuses on conducting pavement rehabilitation for more deteriorated roads given a limited government budget. METHODS : Therefore, we apply a optimization programming model of the permutation algorithm used for rehabilitating more deteriorated pavement areas, which is subjected to the limited budget. RESULTS : The permutation algorithm was evaluated in terms of determining the maximized rehabilitation of deteriorated pavement areas, using the newly developed performance models such as fatigue cracking, rutting, international roughness index(IRI) through the surveying data from 2006 to 2012. When compared with a traditional model of the so-called worst-first sequence(WFS) method, the permutation algorithm worked better than the WFS method, resulting in covering more deteriorated pavement areas given the limited government budget. CONCLUSIONS : Through a case study, it could be concluded that the permutation algorithm provides more reliable results in terms of rehabilitating more deteriorated pavement areas given the limited budget.