• Journal of the Korea Safety Management & Science
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• v.16 no.1
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• pp.239-250
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• 2014

The purpose of this research is to implement and develop the Economic Cost Driver Size(ECDS) extended model to determine the optimal cash driver size with measurement complexity cost and allocation fail cost. ECDS model can be used to seek both measurement accuracy and time efficiency of the Activity-Base Costing (ABC). The study also develops Activity Priority Number (APN) to evaluate the importance of nonvalue-added activities improvement and to determine the representative cost driver of value-added activities when applying ECDS model. APN consists of Severity Priority Number (SPN), Undetectablitiy Priority Number (UPN) and Occurrence Priority Number (OPN). APN can be obtained from lower-stream activity, current activity, upper-stream activity in terms of hierarchical dependency of SIPOC (Supplier, Input, Process, Output, and Customer). In order to seek both efficiency of invested capital and reduction of overhead cost, the paper proposes the integrated ABC and Economic Value Added (EVA) model using redesigned ABC-based statement of comprehensive income and EVA-based statement of financial position. For a better understanding of the proposed ABC-EVA integrated model, numerical examples are demonstrated in this paper. Cost drivers of ABC and capital drivers of EVA in the proposed model can be used to reduce activity overhead cost from ABC-based statement of comprehensive income and to lessen activity capital charge from EVA-based statement of financial position.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.33 no.4
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• pp.69-78
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• 2010

Multi-criteria ABC inventory classification is one of the most widely employed techniques for efficient inventory control, and it considers more than one criterion for categorizing inventory items into groups of different importance. Recently, Ramanathan (2006) proposed a weighted linear optimization (WLO) model for the problem of multi-criteria ABC inventory classification. The WLO model generates a set of criteria weights for each item and assigns a normalized score to each item for ABC analysis. Although the WLO model is considered to have many advantages, it has a limitation that many items can share the same optimal efficiency score. This limitation can hinder a precise classification of inventory items. To overcome this deficiency, we propose a context-dependent DEA based method for multi-criteria ABC inventory classification problems. In the proposed model, items are first stratified into several efficiency levels, and then the relative attractiveness of each item is measured with respect to less efficient ones. Based on this attractiveness measure, items can be further discriminated in terms of their importance. By a comparative study between the proposed model and the WLO model, we argue that the proposed model can provide a more reasonable and accurate classification of inventory items.

• Journal of the Korean Society for information Management
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• v.24 no.1 s.63
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• pp.273-300
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• 2007

In this study it is intended to develop the ontology which can express the relation between objects with emphasis on the structural representation of semantics. Its interoperability with other kinds of previous ontology and metadata was also considered so that the developed ontology may be applicable to the real situation. The ABC Ontology can get extended into another field where the application of the concept of event is Possible, for ABC Ontology Provides the fundamental framework on the axis of event. In this study it is Music where ABC Ontology can be applied properly, which results in creating Music Ontology. Music Ontology Provides the infrastructure of knowledge for reasoning of Potential meaning as well as the simple semantic connection of terms. The extended model of ABC Ontology has been developed by applying Music Ontology, which is the domain ontology and conveys meaning, to ABC Ontology that represents the whole framework. The representation of conceptual relation in ABC Ontology turns into the association of the framework and meaning in the extended model of ABC Ontology, with reasoning rules which are typical in ontology Also, interoperability of the extended model of ABC Ontology is examined in consideration of co-operating with metadata different from those in it.

• Journal of the Korea Society of Computer and Information
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• v.22 no.3
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• pp.139-145
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• 2017

The purpose of this study is to establish a predictive causal model of codependency that is a main issue of family problem on the base of Triple ABC-X model which is a kind of family stress model. For the purpose of this study, we reviewed the concept and characteristics of codependency, affecting factors of codependency, and then reviewed the basic concept and logic of Triple ABC-X Model as theoretical viewpoint for the purpose of establishing a predictive causal model of codependency. We established it through examining main variables of codependency from Triple ABC-X Model. Main ingredients of the predictive causal model include boundary ambiguity, internal working model, internal and external locus of control, self-regard, social support, individual maladjustment etc. We established a predictive model of codependency basing on logic inferences among the variables. This study is expected to be used basic data to introduce some implications and for hereafter research.

• Journal of the Korean Society for information Management
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• v.32 no.2
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• pp.87-103
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• 2015

It is useful to find something valuable for researching through literature based discovery. Swanson's ABC model, known as literature based discovery, suggests the relationship between entities undiscovered yet. This study tries to find the valid relationship between entities by referring to citation which connects articles on similar topic. We collect citation from references in articles, and extract important concepts in titles and abstracts through text mining techniques. We reproduce the relationship between fish oil and Raynaud's disease, which is known as one of Swanson's works, and compare the results with entities identified from traditional approach.

• Ocean and Polar Research
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• v.37 no.2
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• pp.161-177
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• 2015

This study analyzes the stock assessment of yellow croaker caught mainly by the Korean stow net and gill net fisheries focusing on single species and multiple fisheries. This study standardizes fishing efforts for the two fisheries using the general linear model and uses a surplus production model based on the exponential growth model. The Clarke Yoshimoto Pooley model estimates a maximum sustainable yield(MSY), an allowable biological catch(ABC), fishing efforts for MSY($E_{MSY}$) and for ABC($E_{ABC}$). The bio-economic model is used to estimate the maximum economic yield(MEY) and fishing efforts for MEY($E_{MSY}$). Also, the study employs an economic analysis to estimate the economic interaction between stow net and gill net fisheries. The economic analysis shows the profit accruing to the two fisheries from estimated ABC. Finally, the study compares TACs based on single species and single fishery to TAC based on single species and multiple fisheries. The study proposes that the TAC assessment is necessary for single species and multiple fisheries in order to preserve resources.

• Korea Journal of Hospital Management
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• v.4 no.1
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• pp.96-128
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• 1999

This research has a purpose to develop strategies for application and introduction of activitiy based costing for Korean hospitals. A 700 bed-sized general hospital in Taejon was chosen to conduct this study. The conventional costing and ABC methods were simultaneously applied to the Obstetrics & Gynecology department, using data surveyed from June 21 to 30, 1998. The difference of two costing methods' results were analyzed and ABC's superiority was recognized. It showed that the new ABC model was more rational, fair, and objective in allocating indirect costs. The strategies to introduce ABC model to hospitals were suggested as followings: 1)a committee to manage ABC should be organized; 2)education for the employees about costing and cost saving should be provided; 3)the computerized ABC program should be developed; and 4)more advanced and rigourous methods to identify activities and measure the resource consumption should be developed.

• Smart Structures and Systems
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• v.20 no.2
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• pp.247-261
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• 2017

In the field of dynamic measurement and structural damage identification, it is generally known that modal frequencies may be measured with higher accuracy than mode shapes. However, the number of natural frequencies within a measurable range is limited. Accessing additional forms of modal frequencies is thus desirable. The present study is concerned about the extraction of artificial boundary condition (ABC) frequencies from modal testing. The ABC frequencies correspond to the natural frequencies of the structure with a perturbed boundary condition, but they can be extracted from processing the frequency response functions (FRF) measured in a specific configuration from the structure in its existing state without the need of actually altering the physical support condition. This paper presents a comprehensive experimental investigation into the measurability of the ABC frequencies from physical experiments. It covers the testing procedure through modal testing, the data processing and data analysis requirements, and the FRF matrix operations leading to the extraction of the ABC frequencies. Specific sources of measurement errors and their effects on the accuracy of the extracted ABC frequencies are scrutinised. The extracted ABC frequencies are subsequently applied in the damage identification in beams by means of finite element model updating. Results demonstrate that it is possible to extract the first few ABC frequencies from the modal testing for a variety of artificial boundary conditions incorporating one or two virtual pin supports, and the inclusion of ABC frequencies enables the identification of structural damages without the need to involve the mode shape information.

• Proceedings of the KIEE Conference
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• 1990.11a
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• pp.78-81
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• 1990

The Engquist-Majdas second-order Absorbing Boundary Conditions (ABC) has been combined with the finite element formulation replacing the boundary integral equations in the hybrid finite-boundary element method (HEM). The method is applied to electromagnetic field radiation problems, especially to the microwave launcher, in order to verify the finite element formulation with the ABC's. The results with ABC are in good agreement with those of HEM. In order to see the applicability of the ABC, a simplified microwave oven utilizing ABC and an absorbing material are provided. The EM field distribution of the model is visualized. This method could be a useful analysis and design tool for EM field devices.

• Journal of Korean Institute of Industrial Engineers
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• v.37 no.4
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• pp.358-366
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• 2011

Multi-criteria ABC inventory classification, which aims to classify inventory items by considering more than one criterion, is one of the most widely employed techniques for inventory control. The weighted linear optimization (WLO) model proposed by Ramanathan (2006) solves the problem of multi-criteria ABC inventory classification by generating a set of criterion weights for each inventory item and assigning a normalized score to the item for ABC analysis. However, the WLO model has some limitations. First, many inventory items can share the same optimal score, which can hinder a precise classification of inventory items. Second, the model allows too much flexibility in weighting multiple criteria; each item is allowed to choose its own weights so that it can maximize its score. As a result, if an item dominates the others in terms of a certain criterion, it may be classified into a higher class regardless of other criteria by assigning an overwhelming weight to the criterion. Consequently, an item with a high value in an unimportant criterion and low values in others may be inappropriately classified as class A, leading to an inaccurate classification of inventory items. To overcome these shortcomings, we extend the WLO model by using the cross-efficiency method in data envelopment analysis. We claim that the proposed model can provide a more reasonable and accurate classification of inventory items by mitigating the adverse effect of flexibility in the choice of weights and yielding a unique ordering of inventory items.