• Korean Journal of Child Studies
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• v.19 no.2
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• pp.97-113
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• 1998

The purpose of this paper was to evaluate hypothesized alternative models for the factor structure of the Korean Version of the Aberrant Behavior Checklist(K-ABC) using standardized samples. Confirmatory factor analyses of correlated factor models using the Jeroskog method were carried out. Analyses supported the two-factor processing model. When the achievement scale was added, a three factor model (two processing factors and an achievement factor) emerged. When factorially uncorrelated models were analyzed, fit indices proved to be improper.

• Physical Therapy Korea
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• v.14 no.1
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• pp.37-45
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• 2007

This study was designed to examine, applying Rasch analysis based on item response theory, the questionnaires of the Activities-Specific Balance Confidence (ABC) scale for the elderly. The subjects were 99 institutional older adults and clients of social welfare facilities. The subjects (17 men, 72 women) ranged in age from 65 to 94 years (mean age 76.5 yrs). The Winsteps software was used to assess whether the ABC scale fits the Rasch model, to estimate the score and to refine the rating scale. The results are as follows. Twenty-two subjects were excluded as misfit persons. Four items were found to be misfits and the order of difficulty of the remaining 12 items was rearranged. Their balance confidence is indicated by -.64~1.12 logit, and the transformation formula is score=[(logit score+2.76)/(2.76+3.48)]${\times}$100. The most difficult item was "Walk outside in icy sidewalks" and the easiest item was "Walk around house." In conclusion, the ABC scale for the elderly has been proven reliable and valid. Therefore, it is expected to be used as an effective examination tool for treatment planning and screening for older adults.

• Korea Journal of Hospital Management
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• v.6 no.2
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• pp.37-69
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• 2001

A new cost management system, called Activity Based Costing (ABC) system, has arisen to solve the limitation of a Traditional Cost Accounting (TCA) system until last two decades and ABC has been applied by many companies. TCA systems have limitation in tracing cost because they arbitrarily allocate overhead cost to the cost objects without standard for direct cost distribution. ABC is an accounting system that assigns costs to products or services based on the resources they consume. The costs of all activities are traced to the products for which they are performed. Therefore ABC is a cost management system that provides a matrix to accurately quantify consumed resources triggered by activities and activities triggered by products and services. There is little implementation of ABC in the health services field, one of service industries, due to complicated and many activities, and volatile cost object. However, the necessity for applying reasonable cost accounting system is largely issuing as strategy responding hostile environment, and financial pressure, and it is imperative to implement the Activity Based Costing (ABC) system. Therefore, this study presents the framework to develop ABC system for total health service organizations. Cost objects in this study base on medical service activities per health insurance claim from one general hospital located in Metropolitan Statistical Areas (MSAs). Medical service activities include all health insurance claims in the hospital. The purpose of the study is presenting useful tools and basic frame to develop Activity Based Costing system for health service organizations which want to use ABC system. The steps to develop ABC system for health service organizations are following: 1. Identifying of activity centers; 2. Definition of cost objects and activity by activity center; 3. Analysis of activity and tracing activity contribution; 4. Allocation of direct cost for specific activity; 5. Allocation of indirect cost for specific activity; 6. Allocation of depreciation for facilities, applicants, and consumption goods; 7. Allocation of administration cost; 8. Allocation of cost among activity centers; and 9. Tracing cost of cost objects by activity center. This study identified necessary information from existing reports which hospitals generally made by each step, and defined outcome which had to be produced in each step using this information. The steps of this study had limitation to apply all different size hospitals because the steps were structured ABC system by one hospital, however, this study used similar basic framework and methods with general cases. When a health service organization want to apply Activity Based Costing (ABC) system on all activities of it in future days, this study is very useful to design system structure in the health service organization.

• Korean Management Science Review
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• v.17 no.2
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• pp.115-124
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• 2000

Activity-Based Costing(ABC) is an accounting cost system which allocates the overhead cost to each cost object more accurately. ABC system achieves improved accuracy in estimating the cost of cost object by using multiple cost drivers to trace the cost of activities to the cost objects associated with the resources consumed by those activities. The selection and the aggregation of these cost driver candidates can pose difficult problems. This paper deals with these problems in mathematical programming approach. The first model is formulated as an integer programming model in cost driver selection and the second model is formulated as multi-objective goal programming model in reduction of cost drivers already selected.

• Structural Engineering and Mechanics
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• v.52 no.6
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• pp.1209-1224
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• 2014

In Current paper, the voltages of patches optimization are carried out for minimizing the power consumption of piezoelectric patches and maximum vertical displacement of symmetrically FML panels using the modified multi-objective Elitist-Artificial Bee Colony (E-ABC) algorithm. The voltages of patches, panel length/width ratios, ply angles, thickness of metal sheets and edge conditions are chosen as design variables. The classical laminated plate theory (CLPT) is considered to model the transient response of the panel, and numerical results are obtained by the finite element method. The performance of the E-ABC is also compared with the PSO algorithm and shows the good efficiency of the E-ABC algorithm. To check the validity, the transient responses of isotropic and orthotropic panels are compared with those available in the literature and show a good agreement.

• Proceedings of the Korean Institute of Navigation and Port Research Conference
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• 2014.10a
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• pp.7-8
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• 2014

One of the important factor for port selection is total handling charge(THC) of container terminal, and consequence of that the actual cost is vital for variation of THC. However, a great majority of the reported ABC applications have been limited to manufacturing and a little has been written on how the ABC approach can be used for logistics company especially for container terminal. This study proposes the applicable conceptual framework and cost management model based on Time-Driven Activity-Based Costing for container terminal.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.19 no.38
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• pp.147-157
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• 1996

전통적인 원가계산 시스템에서 원가의 정확성은 생산량의 증감에 다라 변동하는 제조간접비에 의존하게 되며, 원가 배부기준은 대부분 생산하고 있는 제품의 수량과 밀접하다. 그러나, FMS 혹은 CIM등의 고도로 발달한 제조환경에서의 제조간접비는 반드시 생산량에 비례하지 않는다. 즉, 제품원가 구조변화 및 생산의 복잡성과 다양성에 따른 기업환경 변화 등이 주원인이 될 수 있다. 따라서 본 연구에서는 ABC 원가계산 시스템과 LP Model에 의한 전통적인 원가계산 방식과는 다른 ABC 원가계산 시스템을 만들었으며, 원가 활동동인에 따라 생산성 및 생산성 향상, 최적투자 활동 등을 수행할 수 있는 FMS 생산시스템의 최적평가 Model을 구축하였다.

• Smart Structures and Systems
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• v.26 no.4
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• pp.403-418
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• 2020

In recent years, the use of Fiber Reinforced Polymers (FRPs) as one of the most common ways to increase the strength of concrete samples, has been introduced. Evaluation of the final strength of these specimens is performed with different experimental methods. In this research, due to the variety of models, the low accuracy and impact of different parameters, the use of new intelligence methods is considered. Therefore, using artificial intelligent-based models, a new solution for evaluating the bond strength of FRP is presented in this paper. 150 experimental samples were collected from previous studies, and then two new hybrid models of Imperialist Competitive Algorithm (ICA)-Artificial Neural Network (ANN) and Artificial Bee Colony (ABC)-ANN were developed. These models were evaluated using different performance indices and then, a comparison was made between the developed models. The results showed that the ICA-ANN model's ability to predict the bond strength of FRP is higher than the ABC-ANN model. Finally, to demonstrate the capabilities of this new model, a comparison was made between the five experimental models and the results were presented for all data. This comparison showed that the new model could offer better performance. It is concluded that the proposed hybrid models can be utilized in the field of this study as a suitable substitute for empirical models.

• Korean Journal of Construction Engineering and Management
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• v.13 no.4
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• pp.78-88
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• 2012

As worldwide efforts to reduce global warming gases, the construction Industry is endeavoring to diminish carbon dioxides emissions. Especially, by introducing the LCA methodology to the industry, A variety of related studies to measure the emission of carbon dioxides have been conducted. However, when the conventional LCA methodology is applied to the construction projects, some limitations have been reported. To overcome the restrictions derived from the industry characteristics, this research suggested the Activity-based LCA model by applying the Activity-based Costing (ABC), which breaks down the whole life cycles into more detailed stages. By implementing the newly developed model, forecasting accuracy of $CO_2$ emission was elevated, and the critical control points on carbon dioxides were established. Through the case study of aluminium curtain-wall system, this research verified the usefulness of the Activity-based LCA.

• Journal of the Korean Academy of Child and Adolescent Psychiatry
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• v.32 no.1
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• pp.35-40
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• 2021

Objectives: Among the many intervention programs for children with autism spectrum disorder (ASD), the Early Start Denver Model (ESDM) is one of the few approaches that has succeeded in demonstrating clinical efficacy in randomized control trials. Here, we investigate the clinical efficacy of ESDM intervention in young children with ASD in a community setting within Japan. Methods: All subjects were children with ASD who received ESDM intervention during the study period. Each ESDM session lasted 75 min and occurred once per week for at least 12 weeks. The outcome measures consisted of the Kyoto Scale of Psychological Development (K-test), Aberrant Behavior Checklist-Japanese version (ABC-J), and the Clinical Global Impression-Severity scale (CGI-S). Results: Twenty-seven subjects (29.4±6.4 months old) received ESDM intervention that lasted for 8.0±2.6 months on average. The score on Language and Social developmental quotient on the K-test increased significantly after the intervention. The total scores on the ABC-J and CGI-S significantly decreased after completion of the ESDM intervention. Conclusion: Our results suggest that ESDM intervention could reduce the severity of distinct clinical features of ASD, such as impairments in social interaction and communication assessed by the K-test, and maladaptive behavior rated by the ABC-J and CGI-S. We believe that the ESDM adapted to each institution might become one of the standard options for children with ASD in Japan.