• Title/Summary/Keyword: 초기손실

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활동기준원가회계시스템구축을 위한 활동분석 방법에 관한 연구 -서비스업을 대상으로 하며 기존 기업자료를 이용한 활동분석-

  • 김준석;박상민;남호기;박주식
    • Proceedings of the Safety Management and Science Conference
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    • 2000.11a
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    • pp.63-71
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    • 2000
  • 대량생산체제를 위주로 했던 산업혁명 초기에는 원가계산방식이 비교적 수월하였다. 생산에 투입된 비용을 그대로 생산량으로 나누기만 하면 되었고 이 수치를 그대로 원가라고 간주하여도 기업이 존속하는데는 아무 영향이 없었다. 물론 이 때에도 간접비라는 것은 존재하였으나 그 비중이 미미했기에 이를 무시하여도 되었던 것이다. 그러나 그 때와 달리 지금은 기업환경은 다품종 소량생산, 고객 주문 생산 등의 다양한 형태로 변화되어 왔으며 유연생산시스템, 적시생산시스템 등과 같은 새로운 경영기법 및 생산관리 기법이 발달함에 따라 그간 무시되어 왔던 간접비가 오히려 직접비보다도 많아지는 현상이 생기게 되었다. 그래서 증가하는 간접비를 효과적으로 제품이나 서비스에 배부하여야 하는 필요성에서 연구가 시작되었고 그 결과로서 나온 원가계산방법이 활동기준원가계산시스템이다. 우리 나라에는 90년대 초반에 도입되어 여러기업이 시스템을 구축한 상태이며 이에 대한 사례를 연구한 논문도 발표되었다. 활동기준원가 계산시스템이 기존의 원가계산시스템보다 더 정교하다는 것은 많은 이미 많은 연구들에서 입증이 되었지만 그래도 실제 시스템의 구축에 있어서는 아직도 많은 연구과제가 남아있다. 본 연구는 시스템의 구축과정에서 핵심과정으로써 반드시 거쳐야 하는 활동분석단계에 관심을 두고 활동분석과정을 가능한 적은 비용으로 빠르게 수행하기 위한 방법을 모색하였다. 그 방법으로 선택한 것이 기존의 기업보유자료를 이용하여 활동분석을 수행하는 것으로 비록 활동분석데이터의 신뢰성에는 조금 부족한 면이 있을 수 있으나 기업보유자료가 활동분석과 개연성이 있음을 제시하고자 하였다. 한다.드가 전송한 패킷은 이전 셀 지역에 있는 에이전트가 새로운 셀 지역에 있는 이동 노드로 패킷을 재전송하여 전달하는 smooth 핸드오프 기능을 제공한다. 이전 셀 지역에 속한 외부 에이전트가 바인딩을 갱신하기 전에 송신 노드로부터 이동노드로 전달된 패킷이 있을 경우는 패킷을 저장하여 이후에 이동 노드의 위치 정보에 관한 바인딩 정보가 갱신되면 이러한 바인딩 정보에 따라 패킷을 재전송하는 버퍼기능도 제공한다. route optimization mobile IP는 기본적인 mobile IP에서의 복잡한 라우팅 문제를 해결하고, 핸드오프에서의 패킷 손실률을 최소화 한다.본 논문에서는 컴퓨터 시뮬레이션을 통해 smooth 핸드오프를 이용한 mobile IP의 성능을 분석한다. 일반적으로 데이터 트래픽 특성, 노드의 이동성, 바인딩 갱신시간, 버퍼관리 방법 등은 핸드오프 동안 mobile IP의 성능에 많은 영향을 미친다. 따라서 시뮬레이션 모델을 이용하여 다양한 트래픽 환경에서 위에 언급된 성능 파라미터들의 영향을 분석한다. 마지막으로 시뮬레이션 결과를 이용하여 mobile IP의 성능을 개선시키기 위한 방법을 제시한다. 제시하고자 한다.과로 여겨지며, 또한 혈청중의 ALT, ALP 및 LDH활성을 유의성있게 감소시키므로서 감잎 phenolic compounds가 에탄올에 의한 간세포 손상에 대한 해독 및 보호작용이 있는 것으로 사료된다.반적으로 홍삼 제조시 내공의 발생은 제조공정에서 나타나는 경우가 많으며, 내백의 경우는 홍삼으로 가공되면서 발생하는 경우가 있고, 인삼이 성장될 때 부분적인 영양상태의 불충분이나 기후 등에 따른

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Chemical Components of Muskmelon(Cucumis melo L.) according to Cultivars during Storage (저장 중 머스크멜론의 품종별 품질 특성 비교)

  • Youn, Aye-Ree;Kim, Byeong-Sam;Kwon, Ki-Hyun;Kim, Jong-Hoon;Choi, Duck-Joo;Cha, Hwan-Soo
    • Food Science and Preservation
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    • v.18 no.5
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    • pp.636-642
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    • 2011
  • The chemical components of four muskmelons (Thankyou, Beauty, Picnic, and Symphony), according to the cultivars, were investigated during storage at $7^{\circ}C$ for 28 days. After the storage period, the Picnic cultivar indicated a weight decrease of up to 4.70% whereas the Symphony cultivar showed the best weight maintenance during storage (1.02%). The Thankyou and Symphony cultivars had higher sugar content and acidity levels than the Beauty and Picnic cultivars during storage. While the Symphony and Beauty cultivars showed high hardness at the start of their storage, their hardness decreased much during storage while the Thankyou and Picnic cultivars showed little change in hardness during storage. Further, the Thankyou cultivar not only maintained its unique muskmelon yellow color but also showed lower microorganism growth than the other cultivars. The stem water loss seen in this cultivar, however, tends to be the first thing seen by the consumers and may thus determine its merchantable quality. In addition, as the Thankyou cultivar showed the least quality change during storage, it will be useful for the development of a technology for minimizing the moisture content of a muskmelon's stem.

Growth, Yield and Photosynthesis of Introduced Kenaf Cultivars in Korea (신도입 케나프 품종의 파종시기에 빠른 생육 및 수량 변동과 광합성 특성)

  • 강시용;김판기;강영길;강봉균;유장걸;류기중;송희섭
    • Korean Journal of Plant Resources
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    • v.17 no.2
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    • pp.139-146
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    • 2004
  • Kenaf (Hibiscus cannabinus L.), an annual plant of the family Malvaceae, is considered to be the most promising for alternative plants with potential use as a non-wood fiber source. The objectives of this study were to select the optimum seeding date and adaptable cultivar among newly introduced kenaf cultivars (Everglades-41, Tainung-2 and Chingpi-3) in Jeju island, and to clarify the photosynthetic characteristics of those cultivars. Among the three cultivars, the fresh shoot weight per unit area of Chingpi-3 at harvest season showed highest through all seeding dates, that of while Everglades-41 was the lowest. The difference of shoot yield at harvest mainly due to seedling stand rate and plant number per unit area among the cultivars. The Chingpi-3 showed the highest shoot fresh weight in the seeding date of May 11 and decreased trend in the late seeding dates. Net photosynthesis rate was higher on Everglades-41 with entire type leaf than other two cultivars with palmate type leaf. The activity of ribulose-1,5-bisphosphate carboxylase/foxygenase (rubisco) estimated from the A-Ci curve showed highest in Chingpi-3 among three cultivars. These results suggest that Chingpi-3 might be adaptable cultivar with seeding date of around May 10 for kenaf production in Jeiu island.

Phosphatidic Acid Production by PLD Covalently Immobilized on Porous Membrane (공유결합으로 다공성 막에 고정화된 PLD에 의한 포스퍼티딕산 생산)

  • Park, Jin-Won
    • Clean Technology
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    • v.21 no.4
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    • pp.224-228
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    • 2015
  • Phospholipase D (PLD) was immobilized on a submicro-porous membrane through covalent immobilization. The immobilization was conducted on the porous membrane surface with the treatment of polyethyleneimine, glutaraldehyde, and the anhydrase, in sequence. The immobilization was confirmed using X-ray photon spectrometer. The pH values of phosphatidylcholine (PC) dispersion solution with buffer were monitored with respect to time to calculate the catalytic activities of PC for free and immobilized PLD. The catalytic rate constant values for free PLD, immobilized PLD on polystyrene nanoparticles, and immobilized PLD on a porous cellulose acetate membrane were 0.75, 0.64, and 0.52 s-1, respectively. Reusability was studied up to 10 cycles of PC hydrolysis. The activity for the PLD immobilized on the membrane was kept to 95% after 10 cycles, and comparable to the PLD on the nanoparticles. The stabilities for heat and storage were also investigated for the three cases. The results suggested that the PLD immobilized on the membrane had the least loss rate of the activity compared to the others. From these studies, the porous membrane was feasible as a carrier for the PLD immobilization in the production of phosphatidic acid.

Odorous Gas Removal in Biofilter with Powdered Activated Carbon and Zeolite Coated Polyurethane Foam (분말활성탄 및 제올라이트 담지 폴리우레탄 담체를 이용한 바이오필터에서의 악취가스 제거)

  • Lee, Soo-Chul;Kim, Dong-Jin
    • Clean Technology
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    • v.18 no.2
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    • pp.209-215
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    • 2012
  • The performance and removal efficiencies of a pilot scale biofilter were estimated by using ammonia and hydrogen sulfide as the odorous gases. Expanded polyurethane foam coated with powdered activated carbon and zeolite was used as a biofilm supporting medium in the biofilter. Odorous gases from the sludge thickener of a municipal wastewater treatment plant were treated in the biofilter for 10 months and the inlet ammonia and hydrogen sulfide concentrations were 0.1-1.5 and 2-20 ppmv, respectively. The removal efficiencies reached about 100% at the empty bed retention time (EBRT) of 3.6-5 seconds except for the adaptation periods. The pressure drop of the biofilter caused by the gas flow was also low that the maximum attained was 31 mm $H_2O$ during the operation. Its stability was confirmed in the long term due to the fact that the biofilter and the polyurethane medium had a minimum plugging and compression. The microbial community on the medium is critical for the performance of the biofilter especially the distribution of ammonia oxidizing bacteria (AOB) and sulfur oxidizing bacteria (SOB). The distribution of Nitrosomonas sp. (AOB) and Thiobacillus ferroxidans (SOB) was confirmed by FISH (fluorescence in situ hybridization) analysis. The longer the operation time, the more microbial population observed. Also, the medium close to the gas inlet had more microbial population than the medium at the gas outlet of the biofilter.

Analysis of Optimum Antenna Placement Considering Interference Between Airborne Antennas Mounted on UAV (무인항공기 탑재 안테나 간 간섭을 고려한 안테나 최적 위치 분석)

  • Choi, Jaewon;Kim, Jihoon
    • Journal of the Institute of Electronics and Information Engineers
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    • v.52 no.6
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    • pp.32-40
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    • 2015
  • In this paper, the optimum antenna placement is analyzed by considering the interference between airborne antennas mounted on the unmanned aerial vehicle(UAV). The analysis is implemented by selecting the antennas that the distance and operational frequency band between airborne antennas is close to each other among the omni-directional antennas. The analyzed antennas are the control datalink, TCAS(Traffic Collision & Avoidance System), IFF(Identification Friend or Foe), GPS(Global Positioning System), and RALT(Radar ALTimeter) antennas. There are three steps for the optimum antenna placement analysis. The first step is selecting the antenna position having the optimum properties by monitoring the variation of radiation pattern and return loss by the fuselage of UAV after selecting the initial antenna position considering the antenna use, type, and radiation pattern. The second one is analyzing the interference strength between airborne antennas considering the coupling between airborne antennas, spurious of transmitting antenna, and minimum receiving level of receiving antenna. In case of generating the interference, the antenna position without interference is selected by analyzing the minimum separation distance without interference. The last one is confirming the measure to reject the frequency interference by the frequency separation analysis between airborne antennas in case that the intereference is not rejected by the additional distance separation between airborne antennas. This analysis procedure can be efficiently used to select the optimum antenna placement without interference by predicting the interference between airborne antennas in the development stage.

High Bit-Rates Quantization of the First-Order Markov Process Based on a Codebook-Constrained Sample-Adaptive Product Quantizers (부호책 제한을 가지는 표본 적응 프로덕트 양자기를 이용한 1차 마르코프 과정의 고 전송률 양자화)

  • Kim, Dong-Sik
    • Journal of the Institute of Electronics Engineers of Korea SP
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    • v.49 no.1
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    • pp.19-30
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    • 2012
  • For digital data compression, the quantization is the main part of the lossy source coding. In order to improve the performance of quantization, the vector quantizer(VQ) can be employed. The encoding complexity, however, exponentially increases as the vector dimension or bit rate gets large. Much research has been conducted to alleviate such problems of VQ. Especially for high bit rates, a constrained VQ, which is called the sample-adaptive product quantizer(SAPQ), has been proposed for reducing the hugh encoding complexity of regular VQs. SAPQ has very similar structure as to the product VQ(PQ). However, the quantizer performance can be better than the PQ case. Further, the encoding complexity and the memory requirement for the codebooks are lower than the regular full-search VQ case. Among SAPQs, 1-SAPQ has a simple quantizer structure, where each product codebook is symmetric with respect to the diagonal line in the underlying vector space. It is known that 1-SAPQ shows a good performance for i.i.d. sources. In this paper, a study on designing 1-SAPQ for the first-order Markov process. For an efficient design of 1-SAPQ, an algorithm for the initial codebook is proposed, and through the numerical analysis it is shown that 1-SAPQ shows better quantizer distortion than the VQ case, of which encoding complexity is similar to that of 1-SAPQ, and shows distortions, which are close to that of the DPCM(differential pulse coded modulation) scheme with the Lloyd-Max quantizer.

Economic Injury Levels and Control Thresholds of pyrausta panopealis Walker (Lepidoptera: Pyralidae) on Perilla under Green-house (시설잎들깨 들깨잎말이명나방(Pyrausta panopealis)의 경제적 피해수준 및 요방제 수준)

  • Choi, Yong-Seok;Park, Deok-Gi;Yun, Yeo-Uk;Hwang, In-Su;Shin, Sun-Mee;Choe, Kwang-Ryul
    • Korean journal of applied entomology
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    • v.47 no.2
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    • pp.149-154
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    • 2008
  • Pyrausta panopealis is the major pest in green perilla. The larva weaves a web on the shoot of green perilla and damages. In case of extreme, The larva cuts the main branch of green perilla and the leaf of green perilla isn't harvested anymore. A field study was conducted to estimate economic injury levels (EILs) and control thresholds (CTs) for P. panopealis injuring green perilla in green-houses. Different densities of P. panopealis ranged from 1 to 20 crops (2 units per crop) per 100 crops on 13. June, early inoculation. The number of injured leaf and the rate of injured crop were increased by 23. June, on the other hand were decreased after that day. Also, the amount of yield sow the same result above. The economic loss time calculated by the ratio of cost managing this moth to market price (C/V) (C: cost managing a moth, V: Market price) was 4.0%. The economic injury level was 5.1 larval per 100 crops. The control thresholds calculated by 80% level of economic injury level was 4.1 larval per 100 crops.

A Study of $C_9$-aldehyde Synthesis from n-Butene (노르말부텐으로부터 $C_9$-알데히드 합성에 관한 연구)

  • Jeon, Jong-Ki;Park, Seong-Ki;Park, Young-Kwon
    • Clean Technology
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    • v.14 no.3
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    • pp.176-183
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    • 2008
  • The purpose of this study is to upgrade the catalysts for synthesizing mixed octenes using normal butene and the catalysts for synthesizing $C_9$-aldehyde through hydroformylation of mixed octenes with syngas. The in-line activation method with circulating activating solution was effective for activation of the $NiO/A1_{2}O_3$ catalyst. The reason for catalyst deactivation may be ascribed to physi-sorbed materials or oligomers which block pore entrance and then prevent active sites from participating a reaction. Continuous distillation apparatus was used for separating mixed octenes from dimerization products. When reflux ratio was above 3 : 1, mixed octene fraction of which purity was above 99.57% was obtained. In $C_9$-aldehyde synthesis through hydroformylation of mixed octenes, we investigated a performance of ligand which increased catalyst stability as well as activity of Co catalyst. The results indicated that TPPO, NMP, NDMA, and succinonitrile were suitable ligand for increasing initial activity and reducing loss of Co during catalyst recovery.

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A Study on Fetal and Infant Mortality in Association with Population Quality: Report 1-Quantitative Analysis on Fetal Life (인구자질과 태생기.주산기.영아기 사망에 관한 연구: 제1보-태생기 생명현상의 수량적 분석)

  • 김정근;이승욱;이주열;김무채
    • Korea journal of population studies
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    • v.19 no.2
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    • pp.47-76
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    • 1996
  • This study was carried out to provide the basic information for the implementation of population quality policies by analyzing fetal life. The outcomes and process of all the pregnancies of women with spouses living in Gapyung-gun, Kyunggi province from November 3, 1993 through December 31, 1995 were analyzed. The results of the study are as follows: According to the fetal life table, the estimated probability of pregnancy outcome showed 53.5% of live birth, 14.5% of fetal death, 32.0% of induced abortion, which resulted in 46.5% of pregnancy wastage throughout gestation period. The curve of the estimated probability of pregnancy outcome by gestation weeks showed L shape in case of total pregnancy rate, induced abortion rate and fetal death rate. The estimated probability of fetal death was 21.9% in case that the induced abortion was excluded, which was 7.4% higher than the case that induced abortion was included. The expected duration of pregnancy was 22.9 weeks until the fourth week of gestation and then started to become the highest, 26.6 weeks at the tenth week. At the 11th week, it declined to decrease to 26.4 weeks. This is attributed to the fact that the pregnancy wastage including fetal death and induced abortion occurred in the early period of pregnancy. The establishment of appropriate policies to cope with this situation are needed.

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