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A Study on the Method of New Activity Based Cost Management Coping with Changes in the Cost Structure of Real Estate Construction Industry (부동산 건설업의 원가구조 변화에 대응한 공종별 신활동기준 원가관리 기법에 관한 연구)

  • Lee Jeong-Min
    • Korean Journal of Construction Engineering and Management
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    • v.4 no.4 s.16
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    • pp.69-79
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    • 2003
  • About 93$\%$ of domestic teal estate construction firms registered as the end of 2001 recorded net profits of only less than 500 million won(including firms in the red) for the term. As a result of having analyzed the ratios of sales costs and the structural ratios of sales costs for the past 10 years, it was found that there have been great changes in structural ratios of sales costs. Material costs and labor costs have gradually decreased, but outsourcing costs of processing have greatly increased. In order to find activity points which are fundamental to cost control, the methods of new activity based cost management have been pursued. The characteristics of real estate construction industry lie in the fact that contract prices (sales in) are fixed and amounts of profits differ depending on the use of costs. In order to create maximum profits from fixed contract prices, the new activity based cost management has been proposed. The control of operation budgets and management costs is designed to control their schedules and expenses in different respects. Operation budgets ate executed with specific activities and management costs are controlled as a form of material costs, labor costs, out sourcing costs and expenses which are details of expenditure. In order to execute them by using the methods of new activity based cost management, first of all, we have to analyze what activity drivers ale and how much added values such activities can create. It is considered as a method of cost management which is necessary far the survival management of real estate construction industry.

The Expression of Landform in Feng-shui Map in Chinese Feng-shui Manual Jiriinjasuji (풍수서(風水書) "지리인자수지(地理人子須知)" 산도(山圖)의 지형표현 연구)

  • Lee, Hyung-Yun;Sung, Dong-Hwan
    • Journal of the Korean association of regional geographers
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    • v.16 no.1
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    • pp.1-15
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    • 2010
  • A feng-shui map(山圖) represents the most ideal natural landform on a map of feng-shui space model, highlighting propitious spots and grave sites in terms of feng-shui. This study made an analysis into feng-shui maps featured in the Chinese feng-shui manual Jiriinjasuji published in the Ming dynasty of China and did research on the following points regarding the traits of landform expressions: viewpoints of feng-shui maps, perspective points, center-oriented maps, double map scales, mountain theories, detailed expressions of propitious spots, etc. The major characteristics of landform expressions in the Chinese feng-shui manual Jiriinjasuji are as follows: the viewpoint technique was aerial one; the maps were center-oriented, that is to say, the center of grave sites or propitious spot was depicted in detail; and often the important terrains around grave sites were exaggerated or delete compared with real landforms. In addition, other vital landforms not observed from grave sites were depicted with viewpoints moved and were represented in greater details' The part of mountain theories had the following points as their main subject matter: geographical locations, overall orientations of mountain ranges, topographical traits, grave seat directions, surrounding terrains and extent of fortune-bringing. The directions of the maps were relative and there was no definite concept of scales. But, there are many cases where the maps made use of the double scale technique when expressing the terrains that have propitious space, logistical cities or directional importance. Furthermore, they often utilized multiple scale in expressing near views, mid-range views and distant views.

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An Alternative Improved-Layout of Rural House Plot (농촌주택의 주거 공간구조 개선방안)

  • 박장혁
    • Magazine of the Korean Society of Agricultural Engineers
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    • v.41 no.6
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    • pp.54-63
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    • 1999
  • Considering that rural village had evolved through a long-sustained effort of harmnization with nature, there should be the wisdom not only to reflect the level of rural resident's housing demand, but also to conserve the traditional characteristics of high-valuation in the modern rural housing. In Korea , standard design proposals of rural houses had been made public three times ; in 1972 , 1984 and 1995. so , firstly, this study analysed the inner-space layouts of design proposals mentioned above, from which changes and problems in the past housing design were derived. And also, through, the positive acceptance of residents' opinion living inthe houses built by standard design proposals in 1970 ~1980's, improved design principles and an alternative model were proposed , finally. The inner-space structed of standard design proposals in 1970s was originated from small-scaled and low-priced one, basically under the " open system". In 1980s, the basic design principle changed to the 'closed system' in which the living room being the focus of indoor family life, and , in 1990s, progressively, therural housing developed to the high qualified type by the spatial enlargement and with increased equipements. However, this structural change of rural house brought about the problem of functional separatioon between farming and daily living activities. In details, limited spaces of multipurpose spaces and sanitary facility would be mentioned as problems for improvement. conclusively in this study, newoly arranged "open system" was recommended , as a basic design principle for theinner space structure formation of rural house, which easily links the constituent inner-house spaces to outer one. Based on this principle, the detailed design criterial was proposed as follows ; 1. The living room be directly linked to the front-yard and centrally placed, the addtional space of which could be secured for the special family events by the flexibleuse of its adjacent room or by the housing of male quarters(separated from main building quarter). 2. The kitchen also be directly linked to side-yard and to livng room , for the convenience of farming activities and the shortening of path flow housewife. 3. The expanded toilet-and-bathroom be placed in the directly connected left-hand side to the living room and also be allowed access through multipurpose spaces to out door. 4. The multipurpose spaces be directly connected to the kitchen and the toilet and-bathroom , of which function would be for undressing of working clothes, quickwashing and ordinary working.nd ordinary working.

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Study of the Theatrical History in Chungnam Yesan (충남 예산 연극사 연구)

  • Do, Jung-Nim;Lee, Seung-Won
    • Journal of Korea Entertainment Industry Association
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    • v.13 no.4
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    • pp.107-117
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    • 2019
  • This paper establishes and propagates the value of the play through the study of the transition process of the yesan play from 1920 to the present, presents an alternative through the unique theatricality of the region and aims to activate it. The theater divided the theater into Yecheon, Chungnam Theater Festival, and Youth Theater Festival, which are currently active, and focused on Yedang International Performing Arts Festival, which is the only one in Yesan. The details of the performance due to the loss of data were not specified as much as possible, but the contents of the yesan play before 1990 were reviewed using the eupji and Myeonji. It also starts with a lack of diversity in plays in the developing direction of Yesan. Children's plays should be dismissed for simple commercial purposes, or the value of traditional Korean plays should be compared to Western ones, to promote the development of local plays through the natural characteristics and the basis of traditional culture, and to sustain the continuity of extreme economic performance and performances through the development of repertoires. Infrastructure deployment can be cited. The in flow of specialized actors and the use of art administrators creates a stable theater environment and activates the reeducation of local actors to promote theatrical imagination. It is also an urgent task to develop a new theatrical form by introducing experimental theatrical methods of young artists in the overseas performance business of theater troupe Yechon. Finally, Yedang International Performing Arts Festival should be characterized and differentiated from other festivals.

A Study of Smart Healthcare Services Software Quality Satisfaction Rating System based on QoS(Quality of Service) Measurement Model (QoS(Quality of Service) 측정 모델을 참조한 스마트헬스케어서비스 소프트웨어 품질만족도 평가체계)

  • Noh, Si-Choon;Song, Eun-Jee
    • Journal of the Korea Institute of Information and Communication Engineering
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    • v.18 no.1
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    • pp.149-154
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    • 2014
  • Quality is the value that can be measured by observing the characteristics of the service quantity or quality. QoS is predictable service traffic to a minimum requirements what passed in network. In the course of Smart Medical Information System Development there exist some functional requirements to satisfy quality objectives. The functional smart domains of healthcare information systems consists of Patient Module, a smart sensing and communication domain, RFID Tag Readers and the behavior domain, Homecare Station Domain, Clinical Station. This study is performed on evaluation methodology of u-health service satisfaction quality of each domain. In this paper QoS metrics and the quality of medical information requirements, functional requirements are separated by. Quality parameters consists of six items and the functional requirements and quality requirements 20 details the five items and consist of 20 detailed items. On this study the quality evaluation methodology of Korean smart health information quality assessment matrix 2 - factor evaluation method is proposed. The overall framework of this paper is organizing the specific criteria of quality of medical information system and modeling quality evaluation process under all smart environment.

A Study of Category Standardization according to Non-benefit Medical Expense in Tertiary Hospitals (상급종합병원 비급여 진료비 변이에 따른 항목 표준화에 관한 연구)

  • Roh, Ock-Hee;Ahn, Sang-Yoon;Kim, Yong-Ha;Lee, Chong Hyung;Park, Arma;Kim, Kwang-Hwan
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.21 no.5
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    • pp.274-280
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    • 2020
  • The purpose of this study was to identify the average cost and present status of non-benefit medical expenses by using the data of tertiary hospitals released by the Health Insurance Review and Assessment Service(HIRA), and to compare the data to find cost variations. The target of analysis was the present status of the non-benefit medical expenses reported by 41 tertiary hospitals among the 44 previously designated hospitals (three were excluded due to revocation or new designation) for 2015, 2016, 2017, and 2018 (until April). This study was conducted after approval of using the released data of the HIRA's data opening system. This study was analyzed by its general characteristics, annual non-benefit medical expenses by frequency analysis, and annual understanding of variation by designating Coefficient of Variation (C.V.). The research found out that the number of details of non-benefit medical expense was gradually increased: the numbers of categories were 51 in 2015, 53 in 2016, and 98 in 2017, but there was a rapid increase in 2018 by 193. As a result, to standardize non-benefit medical expense items across tertiary hospitals due to their variations in the expenses, the government should expand standardized non-benefit medical expenses and make it mandatory for medical institutions to use the standardized items or names of such expenses.

A Study of Changes in Consumption Values Shown in Women's Magazines - Focus on Advertisement Content in Women's Magazines from 1955 to 2008 - (여성잡지광고에 나타난 소비가치의 변화와 광고소구방법 및 문장표현방법 분석연구 - 1955~2008년 여성잡지광고내용 분석을 중심으로 -)

  • Ko, Eun-Ju;Do, Hyun-Ji;Kim, Seon-Sook
    • Journal of the Korean Society of Clothing and Textiles
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    • v.34 no.2
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    • pp.226-241
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    • 2010
  • This study details the history and characteristics of consumption values, text style analyses, and appeal types expressed in magazine commercials from 1955 to 2008. This study analyzes the level of the social structure of commercial expression for each period. Consumption values based on the categories of consumption values by Sheth (1991) were classified through a total commercials analysis. Analyses on closing types of sentences, types of sentences, and rhetorical figures were executed focusing on headline text and text style. Appealing types were composed of rational, emotional, and ethical appeals. For analysis, the crosstab analysis and chi-square test of SPSS are used. The results are as follow. Seven values were constructed, functional value, social value, emotional value, conditional value, epistemic value, fashionable value, and indistinct value. The ratio of emotional value was the highest and functional value, epistemic value conditional value, fashionable value, social value, and indistinct value followed. The emotional value social value, conditional value, fashionable value, and epistemic value that focused on the emotion of consumers increased, while the functional value decreased. Sentences that use narrative styles, hyperboles, and metaphors that increased the interest of readers were dominantly used in the headline texts. For sentence expression, a declarative sentence in a sentence type, exciting curiosity in the expression method where hyperbole and figures of speech in rhetorical expressions are used most often. Emotional appeal was used almost twice more than the reasonable appeal for appeal types of the total commercial. The lower level of reasonable appeal is information that provides the product function. Interest and expression (such as pleasure and achievement) were used most often for emotional appeal. These results show that the most important issue is the emotional value in consumption in understanding the consumer. Marketing managers should also be aware of the functional value as well as an emotional value.

Analysis of Elementary Pre-service Teachers' Experiences and Understanding of Software Education (초등 예비교사의 소프트웨어 교육 관련 경험과 이해도 분석)

  • Jo, Miheon
    • Journal of The Korean Association of Information Education
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    • v.22 no.1
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    • pp.81-89
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    • 2018
  • Because the success of SW education depends on teachers' competences and understanding, many universities of education are carrying out SW education for pre-service teachers. The purpose of this research is to analyze the current status of pre-service teachers' programming learning experiences and understanding of curriculum and educational effects related to SW education. The participants were 294 junior and senior students enrolled in a university of education. In relation to 'programming learning experiences', many responded positively in terms of interest, usefulness and willingness to learn. However, many were not satisfied with their programming experiences, felt difficulty in programming, and evaluated their programming abilities as low. For the 'understanding of SW education curriculum', many recognized the necessity of SW education and understood that the allocated time was insufficient. Both positive and negative opinions were reported concerning the fact that SW education is conducted in practical arts. In comparison, many did not understand well about the concept and characteristics of SW education and the details of the curriculum. In relation to the 'understanding of SW education effects', many understood positively about all the effects presented in the questionnaire including problem solving abilities and creativity. In addition, significant differences were found among pre-service teachers' major categories regarding the programming learning experiences and the understanding of SW education curriculum and effects. Based on the results of the research, suggestions were made for the improvement of the pre-service teachers' SW education program.

A Study on the Volcanic Ash Damage Sector Selection based on the Analysis of Overseas Cases and Domestic Spatial Information (해외 사례 분석과 국내 공간정보 분석을 통한 화산재 피해 분야 선정)

  • Han, Hyeon-gyeong;Baek, Won-kyung;Jung, Hyung-sup;Kim, Miri;Lee, Moungjin
    • Korean Journal of Remote Sensing
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    • v.35 no.5_1
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    • pp.751-761
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    • 2019
  • Mt. Baekdu, Mt. Aso, Mt. Sakurajima, Mt. Kikai and etc are distributed around the Korean Peninsula. Recently signs of eruption of Mt. Baekdu are increasing, raising concerns over possible damage to volcanic ash from seasonal winds during the winter eruption. Therefore, detailed procedures for investigation and countermeasures for volcanic ash spread and damage are required. But the standards for the warning and alarm signal of volcanic ash presented by Korea Ministry of Government Legislation are vague, with "when damage is expected" and "when serious damage is expected". In this study, to analyze the damage threshold and to apply the cases of overseas damage to the country, a survey was conducted on the establishment of domestic spatial information by public institutions with public confidence. As a result of the investigation of damage from volcanic ash overseas, the details of the damage cases were different depending on the type of life or income sources of each country. Therefore, instead of applying the volcanic ash damage cases abroad in Korea, spatial information analysis was performed to reflect domestic social and natural characteristics. In addition, we selected the areas to be considered in the event of volcanic ash damage in Korea. Finally, domestic volcanic ash damages should be classified as health, residential, road, railroad, aviation, power, water, agriculture, livestock, forest, and soil. When establishing the volcanic ash alarm optimized for Korea in the future, overseas volcanic ash damage cases and domestic spatial information construction in this study will be helpful in policy establishment.

Analysis of Delay Factors Based on Importance of Construction Subject-classified in Apartment Finishing Works (공동주택 마감공사 공사주체별 작업지연 요인 분석)

  • Lee, Seung-Hoon;Kim, Yong-Man;Kim, Ju-Hyung;Kim, Jae-Junn
    • Journal of the Korea Institute of Building Construction
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    • v.11 no.1
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    • pp.73-81
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    • 2011
  • The ultimate goal of construction is to complete the given work in the most economical and safest way within the required construction period while meeting the quality standards specified in the design drawing. There are a few characteristics of finish work. First, executed in subdivided processes, finish work involves a very diverse and complex structure. Second, there are no criteria for each segmented process with regard to the appropriate time of input. Third, it is not very necessary to set priorities for lead and lag works. This study intends to provide information on the completion of a project in accordance with the required duration by setting priorities in the delay of each detailed process of finish work to minimize delay in finish work. In this study, finish work is divided into wet work and other types of finish work, and the importance of each process is classified based on the given details of each process. In addition, the study employs a survey to analyze delay factors of a designer, a constructor, and a supplier. Using the survey results, the study sets priorities in delay of final work to provide information on the completion of an apartment project within the planned construction period.