• Title/Summary/Keyword: Activity Cost

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The Design and Implementation of Mouse Activity Measurement System using Infrared Sensor

  • Kwak, Ho-Young;Huh, Jisoon;Lee, Won Joo
    • Journal of the Korea Society of Computer and Information
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    • v.21 no.12
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    • pp.81-89
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    • 2016
  • In this paper, we design and implement a mouse movement measurement system using an infrared sensor called MAMS (Mouse Activity Measurement System). Unlike existing systems, MAMS can measure movements between IREDs. MAMS is removable allowing convenient portability and is also low cost. MAMS automatically measures mouse activity during a pre-set time interval. Since the measured data can be easily stored in a computer system, it is much simpler and more efficient than the Ugo 47420 model. Moreover, MAMS can be used in medical and veterinary field to eliminate manual observations.

Minimizing Project Quality Costs by Activity-Based Prevention (활동기준예방에 의한 프로젝트 품질코스트 최소화)

  • Kim, Jong-Yul;Kang, Chang-Wook;Hwang, In-Keuk
    • Journal of Korean Society of Industrial and Systems Engineering
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    • v.34 no.4
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    • pp.89-97
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    • 2011
  • Traditional quality control for manufacturing or service sector is not suitable for the quality control of a project as the project is one-time task constrained by time, cost, and quality. To meet the internal and external customers' requirements, quality costs approach to the project will be effective. Hence, we propose PONC (price of nonconformance) estimation procedure and a mathematical model, which are focused on activity-based prevention in the execution step and warranty step of EPLC (extended project life cycle). This procedure and model will help project manager develop preventive action plan for project quality costs minimization from nonconformance risk activities and PONC estimates information.

Performance evaluation of quality management activity using activity based costing (활동중심원가계산을 이용한 품질관리활동의 성과평가)

  • 이홍우;이진춘
    • Journal of Korea Society of Industrial Information Systems
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    • v.7 no.1
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    • pp.1-9
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    • 2002
  • Though Quality Management(QM) is key determinant for corporate success as shown in Jappanese cases, however, its performance wasn't translated into the context of profitability, which is a good managerial means. Meanwhile the quality cost theory is a different attempt to measure the quality management performance with a financial scale, which doesnot have a reasonable measure. This study suggests a new approach to measure the performance of quality management using ABC(Activity-based Costing), and explains its usefulness with a case study.

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ON THE DETERMINANTS OF ENTREPRENEURSHIP IN MIDDLE EAST AND NORTH AFRICA

  • Zmami, Mourad;Salha, Ousama Ben
    • International Journal of Computer Science & Network Security
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    • v.21 no.2
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    • pp.181-187
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    • 2021
  • The purpose of this study is to examine empirically the short- and long-run determinants of entrepreneurial activity in a sample of 15 the Middle East and North African economies between 2006 and 2018. More specifically, four groups of determinants are considered in the analysis, namely economic, demographic, business environment, and institutional. Given the autoregressive feature of the entrepreneurial activity process, a dynamic panel data model is estimated using the system GMM estimator. Findings reveal that unemployment, trade openness, population density, and economic freedom are the main drivers of new business creation in the short-run, while the cost and number of procedures to start a new business negatively affect entrepreneurship. In the long-run, the same findings hold true. Moreover, education and political stability and the absence of violence/terrorism positively affect entrepreneurial activity. Policy recommendations are accordingly designed.

Photocatalytic Properties of a Mixture of Titanium Dioxide and Calcium Carbonate (이산화티탄과 탄산칼슘 혼합물의 광촉매 특성)

  • Kim, Wha-Jung;Lee, Jun-Cheol;Hou, Yao-Long
    • Proceedings of the Korean Institute of Building Construction Conference
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    • 2023.05a
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    • pp.181-182
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    • 2023
  • The purpose of this study is to enhance the photocatalytic properties of a mixture of low-cost titanium dioxide and calcium carbonate through a simple mixing process. To increase the photocatalytic activity, the weight ratio of titanium dioxide to calcium carbonate was selected as a variable. Photocatalytic activity was evaluated by measuring the degradation of methylene blue and NOx under ultraviolet light. The results showed that a mixture containing 60% titanium dioxide and 40% calcium carbonate exhibited the highest photocatalytic activity.

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Factors Affecting Activity-Based Costing Adoption in Autonomous Public Universities in Vietnam

  • HOANG, Thi Bich Ngoc;PHAM, Duc Hieu;NGUYEN, Thi Minh Giang;NGUYEN, Thi Thanh Phuong
    • The Journal of Asian Finance, Economics and Business
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    • v.7 no.12
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    • pp.877-884
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    • 2020
  • The main aim of the present study is to investigate the factors that are considered affecting the adoption of Activity-Based Costing (ABC) in the autonomous public universities in Vietnam. A quantitative research was carried out. The data was collected through an online questionnaire survey between June 2020 and September 2020 addressed to the target respondents comprising 168 managers and accountants from 23 autonomous public universities in Vietnam, which participated in the resolution project No. 77/NQ-CP of the Vietnamese government on the pilot renovation of operational mechanisms of public tertiary education institutions during the period of four years, from 2014 to 2017. The findings resulted from hypothesis testing by a binary regression analysis based on the SPSS 20.0 software show that training, competition, support of top manager, and university size are the four main factors that positively affect the adoption of Activity-Based Costing (ABC) in studied universities. On the other hand, no statistically significant impact was found on two other variables, namely the variety of services provided and the usefulness of cost information factors. From the research results, discussions and policy recommendations have been presented to promote the adoption of Activity-Based Costing (ABC) in Vietnamese autonomous public universities in the coming time.

Ultrasound-guided epidural block in axial spondyloarthritis patients with limited spine mobility: a randomized controlled trial

  • Elsaman, AM;Hamed, A;Radwan, AR
    • The Korean Journal of Pain
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    • v.34 no.1
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    • pp.114-123
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    • 2021
  • Background: Evaluation of the effectiveness of caudal epidural injection on pain, spine mobility, disease activity, and activity of daily living in axial spondyloarthritis (SpA) patients. Methods: A total sample of 47 patients were registered in this study. They were randomly assigned into 2 groups; Group I received caudal epidural injections, ultrasound-guided, with 1% lidocaine hydrochloride mixed with triamcinolone, whereas Group II did not receive any injections. All participants fulfilled the ASAS criteria for axial SpA. Outcome measures were as follows: visual analogue scale, Oswestry disability index (ODI), modified Schober test, lateral lumbar flexion, and Ankylosing Spondylitis Disease Activity Score (ASDAS) with assessment at baseline, 2 weeks, and 8 weeks post-treatment. This clinical trial was registered on clinicaltrials.gov under the number NCT04143165. Results: There was a significant difference between both groups regarding pain, ODI, spine mobility and ASDAS scores in favor of group I. This effect was at its maximum after 2 weeks. Despite the decline of this effect after 2 months, the difference between the groups remained significant. Higher disease activity, younger age, and shorter disease duration were associated with better outcomes. Conclusions: Epidural injection of lidocaine and triamcinolone is a cost effective and a practical technique for controlling pain, as well as improving the function of the spine and disease activity scores in axial SpA patients with acceptable complications and relatively sustained effect.

The Effect of COVID-19 Pandemic and Operanting Cycle on Asymmetric Cost Behavior in Food Service Industry (코로나19 팬데믹과 영업순환주기가 외식업체의 원가 비대칭적 행태에 미치는 영향)

  • Park, Won
    • Journal of Digital Convergence
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    • v.20 no.4
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    • pp.215-224
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    • 2022
  • This study tried to examine the effect of cost asymmetry on food service companies and what characteristics affect such cost behavior. This study analyses cost behavior for cost of good sold, selling, general and administrative cost over the 2019-2020 period. Also, the rate of change in activity level was measured using change in sales. This study measures the behavior of cost using the research model of [1]. As a result of the analysis, it was found that food service companies exhibited cost asymmetric behavior as their sales level decreased. In addition, the cost asymmetric behavior has been strengthened since the corona virus, and the shorter the operating cycle. Lastly, the shorter the inventory holding period and the collection period of accounts receivable, which are components of the operating cycle, more strengthen asymmetric behavior of costs. These results seem to be meaningful in examining the cost structure and factors that may affect the structure for food service industry. This has approached the cost aspect of the situation faced by service food companies due to COVID-19, and it can be suggested that this pandemic can lead to cost reduction due to a decrease in corporate sales.

An Economic Analysis of the Enforcement of illegal Fishing in Traditional Fisheries Management (전통적 어업관리의 불법어업 감시·감독에 대한 경제학적 분석)

  • LEE, Sang-Go
    • Journal of Fisheries and Marine Sciences Education
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    • v.14 no.1
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    • pp.57-73
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    • 2002
  • Illegal fishing is often cited as a principal cause of the failure of fisheries management, expecially fishing efforts regulations in traditional fisheries management. Usually, illegal fishing problems are perceived to be equivalent to inadequate enforcement, and policy prescription then follow to strengthen enforcement programs. The purpose of this paper is to analyze the illegal fishing behavior relatively recent emphasis on fishing efforts regulations in traditional fisheries management. The analysis focuses on measuring, explaining and developing the effectiveness way of enforcement strategies responding to imperfectly managed fishing efforts regulations through illegal fishing behavior and avoid enforcement fishing efforts measures. A model of fishermen fishing behavior and profit-maximizing decision making is analyzed to determine optimal fishing at individual fisherman level in response to fishing efforts regulation. The results of economic analysis of the enforcement of illegal fishing in traditional fisheries management results are as follows: First, illegal fishing will occur only if enforcement effort is not so high as to remove the incentive to do so, and if the effectiveness of avoidance is not too great, nor its cost too low. Second, avoidance effort will occur at a level jointly proportional to the extent of illegal activity and of enforcement; for given levels of the latter, the desired avoidance effort increase with its effectiveness and decrease with its cost Third, to improve the effectiveness of enforcement, understanding avoidance behavior appears to be crucial to any efforts. Forth, enforcement and fishermen behavior interact depends strongly on characteristics of avoidance, specifically its cost and effectiveness. When avoidance is neither too cheap nor too effective, the interaction is regular. Fifth, in this case, at low levels of enforcement, fishers respond to increases in enforcement by increasing avoidance, but at higher enforcement levels, it becomes uneconomical to continue to do so, and avoidance decreases with enforcement. Sixth, illegal fishing activity decreases steadily with enforcement, so the fishery manager is able, in theory, to reduce illegal fishing toward zero by increasing enforcement. If, however, avoidance is very inexpensive and/or very efficient/ then the optimal level of avoidance will increase indefinitely with increasing enforcement. Finally, less fishery enforcement is required if fishermen have less incentive to overfish, and fishermen have less incentive to avoid fishery enforcement measures.

An Empirical Study on the Competition Factor Electronic Logistics Information and International Logistics Management (국제물류관리와 전자적물류정보의 경쟁요인에 관한 실증연구)

  • Kwak, Hyun
    • International Commerce and Information Review
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    • v.9 no.2
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    • pp.257-283
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    • 2007
  • As Global industrial structure is diversified, multinational corporations accomplished fast internationalization to introduction of new management policy by development of an IT technology. Enterprise' business environment is changing transcending border. To overcome raging waves of change accident and to be secured enterprise's future, the logistics is recognized the third profit source joining in curtailment of sale enlargement, production cost. To seek cost saving or reform in logistics class that is last area of pursuit of profits within ancient city life in the fast lane from these viewpoint, importance of study that integrates and manages international logistics bases supply neck walk is emphasized. Specially, to meet on in terms of competitive power security regarding curtailment of logistics cost is available through link between logistics bases, various consumer's request, merchandise and service logistics management that supply fixed quantity as is reliable in right place at good season was embossed by point game plan of business management, and SCM efficiency anger of mortification international logistics activity importance of study that see at that dominate competitive advantage point bring. This study analyzes interrelation and presents model for integration of international logistics bases supply network with supply network habit at factor and supply chain, and supply network activity in integration of supply chain process and production. Also, it establishes following method of study to achieve study purpose for actual proof analysis for integration sequence of international logistics bases supply network. Specially, immersion of network and supply network, very high interrelation appeared by thing which is with international logistics base supply network integration. The integration of international logistics base supply network means that the enterprises which give trust and sincerity deal with market environment change positively and can decide proceeding of various cooperative work. Also, it means the possibility by necessity of cooperative relation and interdependence to continuous immersion and normative immersion, for the maintain of long business relations.

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