• Management & Information Systems Review
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• v.22
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• pp.117-136
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• 2007

The characteristic of this study is to compare and analyze costing information from ABC cost accounting system after ABC cost accounting system is designed and implemented from the manufacturing company's traditional cost accounting system through field researches. This is different from previous researches which investigate surveys or adoption procedures and contents of some companies already adopting ABC cost accounting system. Statistically, differences between costing information are not really similar. However, the advantage of ABC cost accounting system is to reduce some activities which do not well contribute creating value after analyzing productions and supporting activities of the company, and dividing into two groups, activities creating value and non-creating value. Therefore, the cost accounting information of ABC cost accounting system is very useful system to offer valuable information for the management of the company. The accuracy of information of ABC cost accounting system depends on setting up the central point of activities and implementing cost drivers. In particular, when it comes to supporting activities, choosing cost accounting grivers which are highly relevant to producing products and collecting data for cost accounting drivers is really difficult. This is the limitation of this study. In other words, when implementing cost accounting drivers of ABC cost accounting system, aconceptual framework is different from applying to the real producing place. Therefore, when implementing on ABC cost accounting system, future researches are needed to find cost accounting drivers which are more close to the theoretical model, and implement ABC cost accounting system which can collects relevant data.

• Journal of Korea Port Economic Association
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• v.31 no.3
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• pp.167-186
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• 2015

The purpose of this case study is to verify the usefulness of three costing models and a minimum profit management model that can support the logistics warehouse companies in the Busan Newport Distri-park. This case study investigated traditional costing, activity-based costing (ABC), and time-driven ABC (TDABC); and suggested that an appropriate minimum profit management model is contribution margin analysis. Accordingly, in order to verify the usefulness of models, this case study surveyed the actual cost management conditions of companies, applied the three costing models to the "K" warehouse company in the Busan Newport Distri-park, and undertook a comparative study of the results. This case study produced two main findings. First, TDABC was verified as the most useful and advanced of the three costing models tested. Second, contribution margin analysis was confirmed to be the most suitable model to manage minimum profits for port warehouse companies in the Busan Newport Distri-park.

• Journal of Information Processing Systems
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• v.18 no.6
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• pp.719-728
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• 2022

The prediction of short-term traffic flow is the theoretical basis of intelligent transportation as well as the key technology in traffic flow induction systems. The research on short-term traffic flow prediction has showed the considerable social value. At present, the support vector regression (SVR) intelligent prediction model that is suitable for small samples has been applied in this domain. Aiming at parameter selection difficulty and prediction accuracy improvement, the artificial bee colony (ABC) is adopted in optimizing SVR parameters, which is referred to as the ABC-SVR algorithm in the paper. The simulation experiments are carried out by comparing the ABC-SVR algorithm with SVR algorithm, and the feasibility of the proposed ABC-SVR algorithm is verified by result analysis. Continuously, the simulation experiments are carried out by comparing the ABC-SVR algorithm with particle swarm optimization SVR (PSO-SVR) algorithm and genetic optimization SVR (GA-SVR) algorithm, and a better optimization effect has been attained by simulation experiments and verified by statistical test. Simultaneously, the simulation experiments are carried out by comparing the ABC-SVR algorithm and wavelet neural network time series (WNN-TS) algorithm, and the prediction accuracy of the proposed ABC-SVR algorithm is improved and satisfactory prediction effects have been obtained.

• Environmental and Resource Economics Review
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• v.26 no.4
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• pp.613-639
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• 2017

A Maximum Entropy (ME) Model and an Analytical Model are analyzed in assessing Kapenta stock in Lake Kariba. The ME model estimates a Maximum Sustainable Yield (MSY) of 25,372 tons and a corresponding effort of 109,731 fishing nights suggesting overcapacity in the lake at current effort level. The model estimates a declining stock from 1988 to 2009. The Analytical Model estimates an Acceptable Biological Catch (ABC) annually and a corresponding fishing mortality (F) of 1.210/year which is higher than the prevailing fishing mortality of 0.927/year. The ME and Analytical Models estimate a similar biomass in the reference year 1982 confirming that both models are applicable to the stock. The ME model estimates annual biomass which has been gradually declining until less than one third of maximum biomass (156,047 tons) in 1988. It implies that the stock has been overexploited due to yieldings over the level of ABC compared to variations in annual catch, even if the recent prevailing catch levels were not up to the level of MSY. In comparison, the Analytical Model provides a more conservative value of ABC compared to the MSY value estimated by the ME model. Conservative management policies should be taken to reduce the aggregate amount of annual catch employing the total allowable catch system and effort reduction program.

• Asian Pacific Journal of Cancer Prevention
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• v.16 no.11
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• pp.4659-4664
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• 2015

Background: ABC proteins are one key type of transport superfamilies which undertake majority of drug transport, which affect the osteosarcoma response to chemotherapeutics. Previous studies have suggested the association between ABC polymorphisms and osteosarcoma response. However, the results of previous studies remain controversial. Therefore, we perform a meta-analysis to get a more precise estimation of this association. The association between ABC polymorphisms and osteosarcoma response was assessed by odds ratios (ORs) together with their 95% confidence intervals (CIs). Three polymorphisms of ABC including ABCB1 rs1128503, ABCC3 rs4148416 and ABCC2 rs717620 polymorphism were investigated. Overall, significant association was observed between ABCC3 rs4148416 polymorphism and osteosarcoma response under allele contrast (T vs. C: OR=1.73, 95%CI=1.09-2.74, P=0.019), homozygote comparison (TT vs. CC: OR=2.00, 95%CI=1.25-3.23, P=0.004), recessive genetic model (TT vs. TC/CC: OR=1.80, 95%CI=1.14-2.84, P=0.011) and dominant genetic model (TT/TC vs. CC: OR=1.70, 95%CI=1.20-2.42, P=0.003). Moreover, significant association was also observed in Caucasian population rather than Asian population for ABCB1 rs1128503 polymorphism. We conclude that ABCC3 rs4148416 polymorphism was significantly associated with poor osteosarcoma response and ABCB1 rs1128503 polymorphism was significantly associated with good osteosarcoma response in Caucasian population rather than Asian population.

• Human Ecology Research
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• v.55 no.6
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• pp.609-623
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• 2017

Fur apparel is a representative luxury item that displays wealth and social status; however, it is also recognized as an unethical product criticized for its animal maltreatment in the production process. Understanding consumer responses to an ambivalent object, such as fur apparel, is an important research topic both academically and practically. This study investigates the hierarchical effects of perceived benefits and risks of fur apparel on consumers' emotions and purchase intention by applying the ABC model of attitudes to identify the mediating effects of consumer emotions. An online survey was conducted on 390 female consumers that verified hypotheses through structural equation modeling and bootstrapping analysis using phantom variables. The initial results of the survey showed that the relationship between perceived conspicuous benefits and purchase intention towards fur apparel was partially mediated by positive emotion. Second, the relationship between perceived epistemic benefits and purchase intention was completely mediated by positive emotion. Third, the relationship between perceived ethical risk and purchase intention was completely mediated by positive and negative emotions. Fourth, perceived social risk did not affect the purchase intention of fur apparel significantly. The results support that cognitive beliefs about the subject have a significant positive effect on behavioral intentions through emotions as suggested in the ABC model of the attitude. This study provides an in-depth understanding of consumer responses to ambivalent objects by revealing the individual mediating effects of consumers' positive and negative emotions.

• Proceedings of the Plant Resources Society of Korea Conference
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• 2002.11a
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• pp.98-98
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• 2002

In higher dicotyledonous plants, the floral organs are arranged in four different whorls, containing sepals, stamens and carpels. petals, stamens and carpels. The specification of floral organ identity is explained by the ABC model (Weigel and Meyerowitz 1994). expression of an A-function gene specifies sepal formation in whorl 1. the combination of A-and B-function genes specifies the formation of petals in whorl 2, B-and C-function genes spesify stamen formation in whorl 3, and expression of the C-function alone determines the formation of carpels in whorl 1. A-, B-, C-function genes have been isolated from many plant species and most of them belong to the family of MADS-box genes encoding transcription factor. In contrast to the flower of higher dicots, the perianths of genseng plants have three whorls of almost identical petaloid organs. van Tunen et al. (1993) proposed a modified ABC model, exemplified with tulip. In this model, B-function genes are expressed in whorl 1 as well as whorl 2 and 3, theefore the organs of whorl 1 and whorl 2 have the same petaloid structure. They proposed this model with the molphological data of wild type and mutant flowers of tulip, however, there are no molecular data. To date, B-function genes were isolated several grass plants, rice, wheat and maize. However, grass plants have highly derived flowers, without well-developed perianths. To find out how the ABC model has to be modified for the Genseng plants, we have cloned and characterized orthologs of A-, B-, C-function genes from genseng.

• Structural Engineering and Mechanics
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• v.70 no.3
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• pp.339-350
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• 2019

This research focuses on finite element model updating and damage assessment of structures at element level based on global nondestructive test results. For this purpose, an optimization system is generated to minimize the structural dynamic parameters discrepancies between numerical and experimental models. Objective functions are selected based on the square of Euclidean norm error of vibration frequencies and modal assurance criterion of mode shapes. In order to update the finite element model and detect local damages within the structural members, modern optimization techniques is implemented according to the evolutionary algorithms to meet the global optimized solution. Using a simulated numerical example, application of genetic algorithm (GA), particle swarm (PSO) and artificial bee colony (ABC) algorithms are investigated in FE model updating and damage detection problems to consider their accuracy and convergence characteristics. Then, a hybrid multi stage optimization method is presented merging advantages of PSO and ABC methods in finding damage location and extent. The efficiency of the methods have been examined using two simulated numerical examples, a laboratory dynamic test and a high-rise building field ambient vibration test results. The implemented evolutionary updating methods show successful results in accuracy and speed considering the incomplete and noisy experimental measured data.

• Journal of the Korean Society of Tobacco Science
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• v.25 no.1
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• pp.53-58
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• 2003

This study deals with the leaf tobacco assignment problem of a leaf tobacco warehouse with multiple input points and single output point. Also, the number of storage frequences is not necessary the same as that of retrieval for each leaf tobacco. A mathematical model is developed with the objective of minimizing the total travel distance associated with storage and retrieval operations. We also develop several heuristics based on the retrieval order frequency, retrieval/storage frequency ratio of leaf tobacco, and ABC curve. It is observed that the ABC curve based heuristic gives the best solution which is near optimal. Based on the test results from real world data, the ABC curve based heuristic is found to give a best performance. Comparing to current assignment method, the ABC curve based heuristic reduced total travel distance about 17.2%.

• Proceedings of the Korean Operations and Management Science Society Conference
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• 2005.05a
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• pp.112-118
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• 2005

Workflow is a collection of tasks organized to accomplish some business processes. It also defines the order of task invocation or conditions under which task must be invoked, task synchronization, and information flow. And activity based costing(ABC) provides accurate cost information for decision making. In ABC systems, costs must be separable into cost pools each of which corresponding to a single cost driver. These two systems are closely related to each other. But recent research deals with workflows and ABC systems separately. Thus, this research proposes an extended workflow model which is expressed cost information using activity based costing.