• Title/Summary/Keyword: 간접사용가치

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Integrated Model of Cost Management for Human Resources Development Institutes (직업능력개발기관의 원가관리를 위한 통합모형)

  • Ghang, Bong-Jun
    • The Journal of Korean Institute for Practical Engineering Education
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    • v.2 no.1
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    • pp.106-114
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    • 2010
  • HRDI(Human Resources Development Institute) has not performed the efficient costing model because of it's variety types of institutes, courses and vocational education and training techniques. This study proposed the integrated costing model using job costing, activity based costing and standard costing methods to meet needs of HRDI. And the model will be used in two-phased approach including adoptable model and ideal model. The integrated model includes costing techniques, cost elements, indirect cost allocation bases and cost analysis methods using a contribution margin model to calculate and analyse cost information in HRDI. The proposed integrated costing model of HRDI has some limitation of no relationship with the performance management. But this model will prepare valuable information by using detailed data and costing techniques. And then this model will be developed as a advanced costing model using standard costing to relate with the performance model.

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Impact on Habitat Changes by Restoration of Low-Flow Channel using Physical Habitat Simulation (물리서식처 모의를 통한 저수로 물길 조성이 서식처 변화에 미치는 영향)

  • Choi, Jong Geun;Kim, Jong Joo;Choi, Heung Sik
    • Proceedings of the Korea Water Resources Association Conference
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    • 2019.05a
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    • pp.107-107
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    • 2019
  • 하천은 과거부터 현재까지 인간의 삶에 있어서 중요한 공간이며 환경적, 생태적으로도 중요한 가치를 지니고 있다. 특히, 하천은 물과 흙으로 이루어져 있기 때문에 수생물이 살아갈 수 있는 독특한 생태 서식처 공간을 제공한다. 국내에서는 1980년대 말부터 하천환경의 개선 및 복원에 대해 관심과 인식을 높이고 공감대를 형성하여 훼손된 하천을 원래 모습으로 되돌리는 사업을 수행하였다. 이러한 하천복원사업이 하천에 서식하는 수생물의 어떠한 영향을 주는지 분석하기 위해 최근에는 다양한 물리서식처 분석이 수행되고 이를 통해 각종 복원계획을 수립하고 있다. 하천복원사업을 통한 생태유량 재산정, 보 철거의 영향, 다양한 복원기법을 통한 수생물에 미치는 영향 파악 등을 들 수 있다. 그러나 이러한 기존 연구들은 하천복원사업으로 인한 수리특성과 수생 서식처의 변화를 살펴보는 간접적인 영향에 대한 내용이었다. 그러나 직접적으로 영향을 미치는 하도의 단면을 재설계하고 다양한 복원기법을 적용하여 그 영향을 파악하는 연구도 수행되어야 할 것으로 판단된다. 본 연구는 수리학적으로 유리한 저수로 물길 조성 및 다양한 저수로 조성기법의 적용을 통해 우점종의 서식처에 미치는 영향에 대해 원주천을 대상으로 물리서식처 분석을 수행하였다. 대상구간은 원주천 중 상류에 위치한 900 m 구간으로, 대상 어종은 원주천의 중 상류에 서식하는 우점종인 참갈겨니를 목표로 하였다. 수리분석과 서식처분석은 각각 River2D 모형과 서식처 적합도 모형을 사용하였다. 서식처 적합도 모형에 사용된 서식처 적합도 곡선은 Gosse (1982)의 방법을 이용하여 구축하였으며, 수심, 유속, 기층을 모두 고려하여 물리 서식처 분석을 수행하였다. 저수로 물길 복원 조성을 위하여 수리학적으로 유리한 저수로 단면으로의 복원 및 거석, 여울/소 구조, 단면의 확폭을 통해 기존 자연형 하천과는 다른 복원을 조성하였다. 수리학적으로 유리한 저수로 물길 복원을 조성한 결과를 이용하여 물리서식처 분석을 수행하였을 때, 기존 자연하천인 현상태 대비 약 37% 가중가용면적이 악화되는 것으로 나타났다. 그러나 수리학적으로 유리한 저수로 단면의 설계 조건에서 거석, 여울/소 구조 및 단면의 확폭의 복원을 수행하였을 때 서식처가 최소 약 3%에서 최대 21%까지 가중가용면적이 향상되었다.

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Development and Application of a Project-based Sustainability Education Program (프로젝트 기반 지속가능성 교육 프로그램의 개발과 적용)

  • Kang, Sukjin;Kim, Jinhyeon
    • Journal of Korean Elementary Science Education
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    • v.43 no.1
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    • pp.108-121
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    • 2024
  • In this study, we developed a sustainability education program employing a project-based learning strategy for prospective teachers and investigated its effectiveness. A total of 23 senior students from a university of education participated in the study. The investigation involved a pretest on their pro-environmental behavior and attitudes, followed by a five-week implementation of the program, during which students individually engaged in energy-saving projects. Following the program, a post-test, which used the same questionnaire as the pretest, was administered. In addition, we conducted individual interviews with nine students who actively engaged in the projects. We analyzed the interview contents, portfolios, and reports; identified sub-concepts related to the program's effectiveness and its causes; and then organized them into subcategories. Then, we extracted recurring relationships among the subcategories to formulate a tentative explanatory model. The results indicate that the program positively impacted students' pro-environmental behavior and values/attitudes. Notably, the students' "sense of achievement gained through success" emerged as a significant factor influencing their pro-environmental behavior. Furthermore, some causes were found to indirectly affect pro-environmental behavior through pro-environmental values and attitudes.

On the purchase of luxury motivation factors and use benefits Causal Structure Model Analysis (명품구매동기와 사용혜택요인이 구매의도에 미치는 인과구조 모형 분석)

  • Youm, Dong-Sup;Yu, Seung-Yeob
    • Journal of Digital Convergence
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    • v.10 no.9
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    • pp.281-287
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    • 2012
  • This study covered the Korean consumers' Luxury Purchase Motivation and benefit factors associated with the consumption behavior. Causal structural relationships between these variables were examined. Examined for the preceding literature on the basis of an analysis of the factor structure of Korean luxury purchase motivation factors and use benefits for Luxury of purchasing to help any relationship whether these factors were confirmed. Firstly, the results confirm the relevance luxury purchase motivations and benefits among the factors, materialistic motives, the economic benefits and practical benefits factors had a positive impact. Personal benefits and social benefits, and cost-benefit factors had a positive impact on the psychological motives. Secondly, the luxury of buying does not have a significant effect on the material motives. The other hand, had a positive effect on psychological motives. Third, the benefits of relevant factors on the purchase of luxury used. Personal factors, economic and practical benefits, they did not have a significant impact. Social benefit factors had a negative impact. Finally mediated side effects among these factors was confirmed. Only psychological motives mediating effects on factors of social benefits through the purchase of crazy. The results of this study to describe the consumer luxury purchasing behavior on buying behavior, as well as a simple linear relationship between the factors for the benefits to be gained by using luxury purchase motivation indirectly explained the process for luxury marketers in the future, and psychological characteristics offered to consider the implications.

Development of Water Footprint Inventory Using Input-Output Analysis (산업연관분석을 활용한 물발자국 인벤토리 개발)

  • Kim, Young Deuk;Lee, Sang Hyun;Ono, Yuya;Lee, Sung Hee
    • Journal of Korea Water Resources Association
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    • v.46 no.4
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    • pp.401-412
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    • 2013
  • Water footprint of a product and service is the volume of freshwater used to produce the product, measured in the life cycle or over the full supply chain. Since water footprint assessment helps us to understand how human activities and products relate to water scarcity and pollution, it can contribute to seek a sustainable way of water use in the consumption perspective. For the introduction of WFP scheme, it is indispensable to construct water inventory/accounting for the assessment, but there is no database in Korea to cover all industry sectors. Therefore, the aim of the study is to develop water footprint inventory within a nation at 403 industrial sectors using Input-Output Analysis. Water uses in the agricultural sector account for 79% of total water, and industrial sector have higher indirect water at most sectors, which is accounting for 82%. Most of the crop water is consumptive and direct water except rice. The greatest water use in the agricultural sectors is in rice paddy followed by aquaculture and fruit production, but the greatest water use intensity was not in the rice. The greatest water use intensity was 103,263 $m^3$/million KRW for other inedible crop production, which was attributed to the low economic value of the product with great water consumption in the cultivation. The next was timber tract followed by iron ores, raw timber, aquaculture, water supply and miscellaneous cereals like corn and other edible crops in terms of total water use intensity. In holistic view, water management considering indirect water in the industrial sector, i.e. supply chain management in the whole life cycle, is important to increase water use efficiency, since more than 56% of total water was indirect water by humanity. It is expected that the water use intensity data can be used for a water inventory to estimate water footprint of a product for the introduction of water footprint scheme in Korea.

A Study on the Interpretation of the Traditional Private Garden Pavilion in Honam Province from the Perspective of Confucian Frame of Self-Cultivation by Its Location and Arrangement (유가적 수양론으로 본 호남지방 별서형 정자 입지와 배치의 의미해석에 관한 연구)

  • Kim, Jin-Su;Kim, Yun-Sang
    • Journal of the Korean Institute of Traditional Landscape Architecture
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    • v.28 no.4
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    • pp.49-63
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    • 2010
  • This study focused on the method of separation - space organization- as one of the architectural methods that is considered by the view point of its location and arrangement of 'Byoul-seo' private garden pavilion in Honam province. As a result, the followings are conclusions; By this study, they can be found in the concept of '居敬窮理', '格物致知'. It is presumed that nature union is archived through the 'yan-sang(玩賞)' which is ultimate state of knowledge that is based on the premises of opened significance in emancipation from narrow view point in the past and cognition of value. Therefore, it is needed to know the unworldly point of space perception about the pavilion territory, furthermore to have conceptual method to distinct pavilion from the world. there are two methods in the distinct concept in this pavilion research: unworldly separation and meditative separation. It is concluded that the specific consideration of the method of separation that is applied in the Byoul-seo pavilion. And it is accomplished by the contemplation of separation method in approach and entrance of direct influence area. they could be 1) cross the hill, 2) cross over a brook, 3) lifted up in the mount, 4) penetrate the forest, and 5) narrow entrance, which could be part of location.

"Prosthetic Memory" in TV Series & A Sense of History -Focus on - (TV미니시리즈의 '보철적 기억'과 역사인식의 형성 -미국 TV시리즈 <콜드 케이스>를 중심으로-)

  • Lee, Seung hwan
    • The Journal of the Korea Contents Association
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    • v.16 no.2
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    • pp.106-116
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    • 2016
  • What made stand out among these police procedurals was its focus on the importance of history to understand both the past and contemporary society and culture. Many of the cases involve aspects of history that are not part of mainstream narratives and constitute the unfinished business of America. The flashback sequences throughout the show visually and affectively transport the viewer back to an earlier historical moment. What all the victims have in common is that they refused to be silent or passive in the face of circumstances they believed were wrong, or they refused to conform to dehumanising and destructive social and cultural expectation. Those promoting these lies have the power to establish their version as the power to establish their version as the "truth" of what happened in context, but viewers are positioned to see the truth as the victims experienced it and to identify with them and against the power abusers. The Cold Case detectives pursue the ghosts of American history, restoring to our view stories of lives and experiences rendered invisible and unspeakable by dominant forms of knowledge and power. The series invites viewrs to empathize with the victim and to develop an ethical commitment to social justice in the future.

An Efficient ROLAP Cube Generation Scheme (효율적인 ROLAP 큐브 생성 방법)

  • Kim, Myung;Song, Ji-Sook
    • Journal of KIISE:Databases
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    • v.29 no.2
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    • pp.99-109
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    • 2002
  • ROLAP(Relational Online Analytical Processing) is a process and methodology for a multidimensional data analysis that is essential to extract desired data and to derive value-added information from an enterprise data warehouse. In order to speed up query processing, most ROLAP systems pre-compute summary tables. This process is called 'cube generation' and it mostly involves intensive table sorting stages. (1) showed that it is much faster to generate ROLAP summary tables indirectly using a MOLAP(multidimensional OLAP) cube generation algorithm. In this paper, we present such an indirect ROLAP cube generation algorithm that is fast and scalable. High memory utilization is achieved by slicing the input fact table along one or more dimensions before generating summary tables. High speed is achieved by producing summary tables from their smallest parents. We showed the efficiency of our algorithm through experiments.

Techno-economic Evaluation of an Ethanol Production Process for Biomass Waste (바이오매스 폐기물의 에탄올 생산 공정의 기술경제성 평가)

  • Gwak, In-seop;Hwang, Jong-Ha;Lee, See Hoon
    • Applied Chemistry for Engineering
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    • v.27 no.2
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    • pp.171-178
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    • 2016
  • Extensive efforts from all over the world have been made to solve energy problems, such as high oil prices, global warning due to the depletion of oil. Among them, biofuel has been drawing attention as a clean energy, which can replace fossil fuels. However, conventional biofuels were often converted from eatable biomass such as sugar cane, corn and soy which should be replaced with uneatable biomass. In this study, a techno-economical evaluation of the gasification of biomass waste with mixed alcohol synthesis process was performed. Considering available domestic biomass wastes, a 2000 ton/day conversion plant were assumed to produce 533000 L/day ethanol. Also, financial data from previous studies were evaluated and used and economical sensitivities with various operation conditions were established. Economic analysis were conducted by the payback period and internal rate of return (IRR) and net present value (NPV). Sensitivity analyses of raw material costs, initial investment, the major process cost, ethanol price changes and operating costs were all performed.

Clinical Study with Impedance Audiometry -Euatachian tube function and impedance audiometry- (Impedance audiometry의 임상적 연구 - III. impedance audiometry에 의한 구씨관 기능검사 -)

  • 민양기;노관택
    • Proceedings of the KOR-BRONCHOESO Conference
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    • 1976.06a
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    • pp.85.2-85
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    • 1976
  • Harford has pointed out that the application of impedance audiometry in the Eustachian tube function is of special value. As you know, with excessive negative pressure in the middle ear cavity with intact eardrum tympanograms reveal indirect evidence of Eustachian tube insufficiency. With normal Eustachian tube function eardrum should be pushed laterally by Valsalva maneuver, resulting in a temporary decrease in the compliance of the system, indicated by a swing of the balance meter needle. Therefore the authors measured the swing of the balance meter needle by the Valsalva maneuver in persons with intact eardrums, intact middle ear cavities, and intact Eustachian tube function. The results are as follows; The swing of the eardrum by Valsalva maneuver is 1.0 to 4.0 (mean $1.6{\pm}0.06$) and we conclude that the persons under 1.0 of the swing is suggestive of some disfunctions of the Eustachian tube.

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