• 대한원격탐사학회:학술대회논문집
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• 대한원격탐사학회 2004년도 Proceedings of ISRS 2004
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• pp.656-660
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• 2004

The Mobile Mapping System is an effective method to acquire the position and image data using vehicle equipped with the GPS (Global Positioning System), IMU (Inertial Measurement Unit), and CCD camera. It is used in various fields of road facility management, map update, and etc. In the general photogrammetry such as aerial photogrammetry, GCP (Ground Control Point)s are needed to compute the image exterior orientation elements (the position and attitude of camera). These points are measured by field survey at the time of data acquisition. But it costs much time and money. Moreover, it is not possible to make sufficient GCP as much as we want. However Mobile Mapping System is more efficient both in time and money because it can obtain the position and attitude of camera at the time of photographing. That is, Indirect Georeferencing must use GCP to compute the image exterior orientation elements, but on the other hand Direct Georeferencing can directly compute the image exterior orientation elements by GPS/INS. In this paper, we analyze about the positional accuracy comparison of ground point using the Direct Georeferencing and Indirect Georeferencing.

• 대한안전경영과학회지
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• 제17권1호
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• pp.321-335
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• 2015

This study introduces the methods to apply and develop the integrated Cost of Quality (COQ) and Time-Driven Activity-Based Costing (TDABC) model for seeking not only quality improvement but also reduction of overhead cost. Inefficient and uneconomical COQ activities can be identified by using time driver which also maximizes the quality improvement for Prevention-Appraisal- Failure (PAF) quality costs. In contrast, reduction of the indirect cost of unused capacity resource using Quality Cost Capacity Ratio (QCCR) of TDABC minimizes overhead cost for COQ activities. In addition, linkage between Overall Equipment Effective (OEE) and Time Driver develops the integrated system of Total Productive Maintenance (TPM) and TDABC model. Lean OEE maximizes when an Unused Time (UT) of TDABC that are TPM losses and lean wastes reduces whereas the TPM Cost Capacity Ratio (TCCR) of TDABC minimizes indirect cost for non-value added TPM activities. Numerical examples are derived to better understand the proposed COQ/TDABC model and TPM/TDABC model from this paper. From the proposed model, process mapping and time driver of TDABC are known to lessen indirect cost from general ledger of comprehensive income statement with a better quality innovation and improvement of equipment.

• 농촌지도와개발
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• 제16권4호
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• pp.913-938
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• 2009

This study attempts to develop a framework to analyze and estimate various effects of agro-product e-commerce, and to find out the actual effects of the farmers operating on-line shopping systems through the developed framework. A depth-interview semi-structured on 5 farmers was acted to seek out latent effects which were disassembled and re-assembled into 3 dimensions; input costs, e-internal effects and e-external effects. E-external effects divide into e-indirect effects and e-societal effects. A survey from 29 farmers reveals that the e-internal effects are 26,929 thousand KRW a year, e-external effects 6,734 thousand KRW, and input costs 7,202 thousand KRW. ROI(Return on Investment) in 2007 is calculated at 367%.

• 재무관리연구
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• 제4권1호
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• pp.45-58
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• 1988

This paper is to examine the relevance of banarptcy Costs (BC) to Capital Structure with three related purposes: whether or not BC are trival,, a proxy methodology for estimating BC, the present value of expected BC vs tax benefits' trade off. For these purposes, the samples includes 19 industrial firms which went bankrupt over period 1970-78 and secondly seven large Companies which went bankrnpt recently in the U.S. The results are quite strong that BC are not trival. In many cases they exceed 20% of the value of the firm measured just prior to bankruptcy. Direct BC are explicit and administrative costs paid by debtor in reorganization/liqaidation process. Indirect BC are essentially defined as unexpected losses and estimated in two way: a regression method and security analyst's forcasts. The present value of expected BC for many of the bankrupt firm is found to exceed the present value of tax benefits from leverage. This implies that firms were overleveraged and that a potentially important ingredient in the discussion of optimum capital structure is indeed the BC factor. Therefore, BC are relevant to the cost of capital structure decision and should he considered seriously.

• Asian Pacific Journal of Cancer Prevention
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• 제15권15호
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• pp.6177-6180
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• 2014

Background: Our study objectives were to evaluate the medical economics of cervical cancer prevention and thereby contribute to cancer care policy decisions in Japan. Methods: Model creation: we created presence-absence models for prevention by designating human papillomavirus (HPV) vaccination for primary prevention of cervical cancer. Cost classification and cost estimates: we divided the costs of cancer care into seven categories (prevention, mass-screening, curative treatment, palliative care, indirect, non-medical, and psychosocial cost) and estimated costs for each model. Cost-benefit analyses: we performed cost-benefit analyses for Japan as a whole. Results: HPV vaccination was estimated to cost $291.5 million, cervical cancer screening $76.0 million and curative treatment $12.0 million. The loss due to death was $251.0 million and the net benefit was -$128.5 million (negative). Conclusion: Cervical cancer prevention was not found to be cost-effective in Japan. While few cost-benefit analyses have been reported in the field of cancer care, these would be essential for Japanese policy determination.

• 경영과학
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• 제18권2호
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• pp.61-72
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• 2001

This paper presents a decision support system (DSS) for selecting the best delivery policy at an internet general shopping mall with its own distribution center and many outside enterprises linked up with the mall. The DSS provides the decision maker with the performance information of three delivery policies (individual delivery, collective delivery, mixed delivery) for the given service level, customer order pattern, direct/indirect delivery ratio, unit costs of various delivery modes, upper level of goods characteristic index for collective delivery poller, etc. Furthermore, the DSS allows the decision maker to perform the sensitivity analyses of three delivery policies for their major parameters and unit costs of delivery modes. The DSS is developed with AweSim simulation 1anguage and Visual Basic programming 1anguage.

• 정보화연구
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• 제10권3호
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• pp.379-386
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• 2013

본 연구는 해외 현황 고찰을 통한 우리나라 창업 중소기업 4대 보험 경감 방향성에 관한 연구다. 해외 현황 고찰을 바탕으로 몇 가지 사회보험경감방안(사회보험료 직간적 지원, 사회보험료 면제, 사회보험료 유예 또는 융자)을 제안했으며 이에 대한 경감 방안 별 장단점, 정부의 재정상황, 경감방안 실시의 용이성과 효과, 사회보험경감의 실시를 위한 여건조성 등을 제시했다.

• 수산경영론집
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• 제29권2호
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• pp.199-216
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• 1998

An economic appraisal of a proposed marine ranching project is analysed using capital budgeting model such as net present value(NPV) and internal rate of return( IRR) as well as sensitivity analysis and goal seeking model. Of the factors for economic appraisal, direct benefits are to be determined by estimated harvest, prices and costs incurred by catching fishes, and indirect benefits include the additional economic effect of recreational fishing. And judging the worth of these project options depends upon the choice of discount rate of which 8.5% is recommended here. On the basis of estimated production, prices and costs the project is expected to yield NPV=615 million won and IRR=8.8%, which is quite accepted for an economic feasibility, under the first scenario, and NPV= -127 million won and IRR=7.93%, which is rejected, under the second scenario. Sensitivity analysis has been performed by calculating the switching value and sensitivity indicator in respect of the main project parameters. The results suggest that the project NPV and IRR are especially sensitive to fishes(rock fish and other rock fish) prices and fixed costs. Finally goal seeking analysis is carried out in order to reach a desired level of performance like NPV=0 in respect of the amount of hatchery-reared juverniles, the prices and the discount rate.

• 한국유통학회지:유통연구
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• 제10권4호
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• pp.89-111
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• 2005

본 연구는 전자제품 소매 유통점에서 인지적 비용이 서비스 품질에 대한 평가와 점포 충성도간의 관계에 어떠한 역할들 하는지를 파악하기 위해 구조방정식 모형을 이용하여 이들간의 관계를 규명하고자 하는데 목적을 두고 있다. 연구 결과에 의하면, 인지적 비용이 서비스 품질과 점포 충성도와의 관계에서 매개역할을 하는 것으로 나타났다. 물리적 환경은 인지적 비용을 통해 간접적으로만 점포 충성도에 영향을 주는 것으로 나타난 반면 인적 서비스는 점포 충성도에 간접적인 효과뿐만 아니라 직접적인 효과가 있는 것으로 나타났다. 또한 구매고객 및 잠재고객 집단 간에 모델의 차이가 있는 것으로 나타났다.

• Nuclear Engineering and Technology
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• 제47권7호
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• pp.849-858
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• 2015

This study set the pyroprocess facility at an engineering scale as a cost object, and presented the cost consumed during the unit processes of the pyroprocess. For the cost calculation, the activity based costing (ABC) method was used instead of the engineering cost estimation method, which calculates the cost based on the conceptual design of the pyroprocess facility. The calculation results demonstrate that the pyroprocess facility's unit process cost is $194/kgHM for pretreatment, $298/kgHM for electrochemical reduction, $226/kgHM for electrorefining, and $299/kgHM for electrowinning. An analysis demonstrated that the share of each unit process cost among the total pyroprocess cost is as follows: 19% for pretreatment, 29% for electrochemical reduction, 22% for electrorefining, and 30% for electrowinning. The total unit cost of the pyroprocess was calculated at $1,017/kgHM. In the end, electrochemical reduction and the electrowinning process took up most of the cost, and the individual costs for these two processes was found to be similar. This is because significant raw material cost is required for the electrochemical reduction process, which uses platinum as an anode electrode. In addition, significant raw material costs are required, such as for $Li_3PO_4$, which is used a lot during the salt purification process.