• 제목/요약/키워드: ABC model

검색결과 87건 처리시간 0.031초

연립방정식모형과 경로모형을 이용한 종합병원의 원가동인 분석 (Cost Driver Analysis in General Hospitals Using Simultaneous Equation Model and Path Model)

  • 양동현;이원식
    • 보건행정학회지
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    • 제14권1호
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    • pp.89-120
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    • 2004
  • The purpose of this empirical study is to test hypotheses in order to identify the cost drivers that drive indirect costs in general hospitals in Korea. In various cases' studies, it has been suggested that overhead costs are driven by volume and complexity variables, how they are structurally related and how the cost impacts of these variables can be A unique feature of the research is the treatment of complexity as an endogenous variable. It is hypothesized that level of hospital complexity in terms of the number of services provided(i.e., “breath" complexity) and the intensity of individual estimated in practice. overhead services(ie., “depth" complexity) are simultaneous determined with the level of costs needed to support the complexity. Data used in this study were obtained from the Database of Korean Health Industry Development Institute, Health Insurance Review Agency and analyzed using simultaneous equation model, path model. The results found those volume and complexity variables are all statistically signi-ficance drivers of general hospital overhead costs. This study has documented that the level of service complexity is a significant determinant of hospital overhead costs, caution should be exercised in interpreting this as supportive of the cost accounting procedures associated with ABC. with ABC.

Family of floral homeotic genes (MADS-box genes) expressed in early flower Panax genseng

  • Yoon, Sunha;Yoon, Euisoo
    • 한국자원식물학회:학술대회논문집
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    • 한국자원식물학회 2002년도 제9차 국제심포지움 및 추계정기학술발표회
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    • pp.15-15
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    • 2002
  • In higher dicotyledonous plants, the floral organs are arranged in four different whorls, containing sepals, petals, 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 4. 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.(중략)

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Cloning and Functional Characterization of Putative Escherichia coli ABC Multidrug Efflux Transporter YddA

  • Feng, Zhenyue;Liu, Defu;Liu, Ziwen;Liang, Yimin;Wang, Yanhong;Liu, Qingpeng;Liu, Zhenhua;Zang, Zhongjing;Cui, Yudong
    • Journal of Microbiology and Biotechnology
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    • 제30권7호
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    • pp.982-995
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    • 2020
  • A putative multidrug efflux gene, yddA, was cloned from the Escherichia coli K-12 strain. A drug-sensitive strain of E. coli missing the main multidrug efflux pump AcrB was constructed as a host and the yddA gene was knocked out in wild-type (WT) and drug-sensitive E. coliΔacrB to study the yddA function. Sensitivity to different substrates of WT E.coli, E. coliΔyddA, E. coliΔacrB and E. coliΔacrBΔyddA strains was compared with minimal inhibitory concentration (MIC) assays and fluorescence tests. MIC assay and fluorescence test results showed that YddA protein was a multidrug efflux pump that exported multiple substrates. Three inhibitors, ortho-vanadate, carbonyl cyanide m-chlorophenylhydrazone (CCCP), and reserpine, were used in fluorescence tests. Ortho-vanadate and reserpine significantly inhibited the efflux and increased accumulation of ethidium bromide and norfloxacin, while CCCP had no significant effect on YddA-regulated efflux. The results indicated that YddA relies on energy released from ATP hydrolysis to transfer the substrates and YddA is an ABC-type multidrug exporter. Functional study of unknown ATP-binding cassette (ABC) superfamily transporters in the model organism E. coli is conducive to discovering new multidrug resistance-reversal targets and providing references for studying other ABC proteins of unknown function.

A Congestion Management Approach Using Probabilistic Power Flow Considering Direct Electricity Purchase

  • Wang, Xu;Jiang, Chuan-Wen
    • Journal of Electrical Engineering and Technology
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    • 제10권3호
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    • pp.820-831
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    • 2015
  • In a deregulated electricity market, congestion of the transmission lines is a major problem the independent system operator (ISO) would face. Rescheduling of generators is one of the most practiced techniques to alleviate the congestion. However, not all generators in the system operate deterministically and independently, especially wind power generators (WTGs). Therefore, a novel optimal rescheduling model for congestion management that accounts for the uncertain and correlated power sources and loads is proposed. A probabilistic power flow (PPF) model based on 2m+1 point estimate method (PEM) is used to simulate the performance of uncertain and correlated input random variables. In addition, the impact of direct electricity purchase contracts on the congestion management has also been studied. This paper uses artificial bee colony (ABC) algorithm to solve the complex optimization problem. The proposed algorithm is tested on modified IEEE 30-bus system and IEEE 57-bus system to demonstrate the impacts of the uncertainties and correlations of the input random variables and the direct electricity purchase contracts on the congestion management. Both pool and nodal pricing model are also discussed.

Rollup에 의한 사업비 배분모델에 관한 연구 (A Study on the cost allocation model of Rollup)

  • 우상희
    • 한국정보과학회:학술대회논문집
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    • 한국정보과학회 2008년도 한국컴퓨터종합학술대회논문집 Vol.35 No.1 (B)
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    • pp.19-23
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    • 2008
  • 국제 회계 기준의 도입이 금융 산업 전반에 많은 업무와 IT 시스템의 변화를 요구 하고 있으며, 특히 보험업의 경우 정확한 원가분석을 통한 경쟁력을 갖춘 상품을 판매 하고자 하며, 대다수의 대형 보험사의 경우IT 업무는 Outsourcing을 통해 운영하고 있어, SLA(Service Level Agreement)계약의 정확한 원가를 산정 하고자 한다. 이에 보험 산업에서는 ERP 및 ABC를 도입 하고 있으나, 현재의 원가 산정 방식 시스템은 건 별 배분이 불가 하거나, 작업에 투입되는 시스템 자원 및 인력 비용을 많이 요구 하고 있다. 본 논문에서는 ABC 기반의, IT비용배분과 Rollup에 의한 사업비 배부 모델을 제시 하고, Pilot Test를 통하여 본 연구 모델의 우수성을 증명 하였다.

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다품목 재고관리를 위한 계층분석모형의 개발 (Development of an Analytic Hierarchy Process Model for the Multi-item Inventory Control)

  • 김성규;이지수;김정섭
    • 산업경영시스템학회지
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    • 제27권4호
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    • pp.110-116
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    • 2004
  • ABC analysis is the process of dividing inventory items into three classes according to their monetary usage so that managers can focus on items that have the highest monetary usage value, and has been widely used in practice since its development in 1950. However, the original criterion, monetary usage value, can no longer be the only rational criterion. Applying Analytic Hierarchy Process, we develop a new method to classify inventory items by considering such operationally/strategically important criteria as annual dollar usage, lead time, supplier's capacity, defective rate, difficulty of purchasing and unit price. A case study is performed applying the method to the field data from a company which produces electrochemical products.

LISREL을 이용한 과학에서의 태도에 관한 구조방정식모델의 구축 (Construction of a Structural Equation Model on Attitudes to Science Using LISREL)

  • 이경훈
    • 한국과학교육학회지
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    • 제17권3호
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    • pp.301-311
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    • 1997
  • The purpose of this study is to construct a structural equation model and to analyze causal relationships among variables related to attitudes to science using structural equation modeling(SEM) with LISREL VII. The sample consisted of 483 10th grade boys from a general high school in Pusan, Korea. The questionnaires (ABC-attitude scale: affection, behavioral intention, cognition scale of attitude towards science) were developed by the researcher through a pilot study. And other instruments have modified previous ones. Five instruments were used in this study: GALT(group assessment of logical thinking), MTSlS(modified test of science inquiry skill), ABC-attitude scale, MSAS(modified scientific attitude scale), CSAT(common science achievement test). Structural equation modeling with LISREL VII($J\ddot{o}reskog$ & $S\ddot{o}rbom,$ 1993) was employed to estimate the causal inferences about hypothesized relationships among observed data sets. Three competing models consisted of five latent variable(scientific thinking ability, science inquiry skill, attitude towards science, scientific attitude, science achievement) - lP(inquiry preceding) model, AP(attitude preceding) model and AM(attitude mediating) model - were developed. Among these competing models, IP model satisfied the observed data sets. The causal relationships among "attitudes to science" and other latent variables were reliably identified. According to the results of the present study, science inquiry skill was the most significant variable that can predict science achievement. But scientific thinking ability has not directly influenced science achievement. This study suggests that inquiry based teaching-learning processes should be offered to students for improvement of science achievement. At the same time, it seems to be important to develop positive attitude towards science. Understanding of relationships among variables related to attitudes to science will be helpful to the development of science curriculum and to the design of science teaching and learning process. LISREL has been recognized as a useful approach in testing a SEM. However, in this study, LISREL approach was estimated as much more useful method for research design.

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시스템 오브 시스템즈 수준의 목표 달성 검증을 위한 행동-이익-비용 모델과 통계적 모델 체킹 적용 연구 (An Applicability Study of Action-Benefit-Cost Model and Statistical Model Checking for System of Systems Goal Achievement Verification)

  • 김준호;신동환;배두환
    • 정보과학회 컴퓨팅의 실제 논문지
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    • 제23권4호
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    • pp.256-261
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    • 2017
  • 사회 기반 시설을 비롯하여 다양한 도메인에서 하나의 시스템이 아닌 다수의 독립 시스템으로 구성된 시스템 오브 시스템즈(System of Systems, 이하 SoS)의 개념이 대두되고 있다. 단일 시스템으로는 만족하기 어려운 복잡한 요구사항을 SoS 수준에서 보다 효과적으로 만족할 수 있을 것으로 기대되기 때문이다. SoS를 구성하는 독립 시스템을 구성 시스템(Constituent System, 이하 CS)이라 부르며, 다수의 CS와 그들의 상호작용을 고려하여 제한된 자원 안에서 SoS 수준의 목표 달성 여부를 검증하는 것이 SoS 공학의 핵심 문제 중 하나이다. 최근 SoS 개발을 위한 기초 연구는 활발하게 이루어졌으나, SoS 모델링 및 검증에 대한 구체적인 사례 기반 연구는 거의 존재하지 않는다. 본 연구는 SoS와 CS가 자신의 목표를 달성하기 위해 독립적으로 의사결정을 수립한다는 특성에 기반을 두어, 개별 행동의 비용과 이익대비 효용을 기준으로 의사결정을 하는 행동-이익-비용(Action-Benefit-Cost) SoS 모델을 제안하고, SoS 예제의 모델링과 정량적 검증 사례 연구를 수행한다.

뇌기반 진화적 과학 교수학습 모형의 개발 (Development of a Model of Brain-based Evolutionary Scientific Teaching for Learning)

  • 임채성
    • 한국과학교육학회지
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    • 제29권8호
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    • pp.990-1010
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    • 2009
  • 이 연구에서는 뇌기반 진화적 교육 원리를 도출하기 위하여, 인간 뇌의 구조적 기능적 특징, 개체간과 개체내에서 일어나는 생물학적 진화, 뇌내에서 일어나는 진화적 과정, 과학 자체와 개별 과학자의 과학적 활동에 내재된 진화적 속성에 관한 연구물을 리뷰하였다. 이렇게 하여 도출된 인간 뇌의 주요 특징과 생성-선택-파지를 핵심 요소로 하는 보편 다윈주의 혹은 보편 선택주의를 토대로, 뇌기반 진화적 과학 교수 학습 모형을 개발하였다. 이 모형은 세 가지 요소와 세 가지 단계 및 평가로 이루어진다. 세 가지 요소는 정의적, 행동적, 인지적 요소이고, 각 요소를 구성하는 세 단계는 다양화 $\rightarrow$ 비교 선택 $\rightarrow$ 확장 적용(ABC-DEF; Affective, Behavioral, Cognitive components - Diversifying$\rightarrow$Emulating, Estimating, Evaluating $\rightarrow$ Furthering steps)이다. 이 모형에서 정의적 요소 (A)는 인간 뇌에서 감성을 관장하는 대뇌변연계에 토대를 두고 자연 사물과 현상에 대한 학습자의 흥미 호기심과 관련된다. 행동적 요소(B)는 시각 정보를 처리하는 후두엽, 언어 정보의 이해.생성과 관련된 측두엽, 감각운동 정보를 처리하는 감각운동령을 수반하고 과학적 활동의 직접 해보기와 관련된다. 인지적 요소(C)는 사고, 계획, 판단, 문제해결과 관련된 전두엽합령에 토대를 둔다. 이 모형은 이러한 측면에서 '뇌기반(brain-based)'이다. 이 모형의 세 가지 각 요소를 구성하는 세 단계에서, 다양화 단계(D)는 각 요소에서 다양한 변이체를 생성하는 과정이고, 가치나 유용성에 비추어 비교.선택하는 단계(E)는 변이체들 중 유용하거나 가치 있는 것을 검증하여 선택하는 과정이며, 확장.적용 단계(F)는 선택된 것을 유사한 상황으로 확장하거나 적용하는 단계이다. 이 모형은 이러한 측면에서 '진화적(evolutionary)'이다. ABC 세 요소에 대해, 과학적 활동에서 감성적 요인이 출발점으로 갖는 중요성과 뇌에서 사고 기능과 관련되는 신피질에 비해 감성을 관장하는 대뇌변연계의 우세한 역할을 반영하여 DARWIN (Driving Affective Realm for Whole Intellectual Network) 접근법을 강조한다. 이 모형은 학교 현장에서 다루는 과학 주제와 학생의 특징에 따라 다양한 형태와 수준으로 융통성 있게 실행될 수 있다.

모바일 디바이스의 원인불명고장에 관한 비용 추정 (Mobile Device NDF(No Defect Found) Cost Estimation)

  • 이제왕;이정우;한창희
    • 산업경영시스템학회지
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    • 제44권2호
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    • pp.102-114
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    • 2021
  • NDF (No Defect Found) is a phenomenon in which defects have been found in the manufacturing, operation and use of a product or facility, but phenomenon of defects is not reproduced in the subsequent investigation system or the cause of the defects cannot be identified. Recently, with the development of the fourth industrial revolution, convergence of hardware and software technologies in various fields is spreading to products such as aircraft, home appliances, and mobile devices, and the number of parts is increasing due to functional convergence. The application of such convergence technologies and the increase in the number of parts are major factors that lead to an increase in NDF phenomena. NDF phenomena have a significant negative impact on cost, reliability, and reliability for both manufacturers, service providers and operators. On the other hand, due to the nature of NDF phenomena such as difficult and intermittent cause identification and ambiguity in judgment, it is common to underestimate the cost of NDF or fail to take appropriate countermeasures in corporate management. Therefore, in this paper, we propose a methodology for estimating NDF costs by the PAF model which is a quality cost analysis model and ABC (Activity Based Costing) technique. The methodology of this study suggests a detailed procedure and the concept to accurately estimate the NDF costs, using ABC analysis, accounting system information, and IT system data. In addition case studies have validated the methodology. We think this could be a valid methodology to refer to when estimating the cost of other parts. And, it is meaningful to provide important judgment information in the decision-making process based on quality management and ultimately reduce NDF costs by visualizing them separately by major variable factors.