• Title/Summary/Keyword: Audit Result

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Analysis of LCOE for Korean and Foreign Onshore Wind Turbines in Operation in Korea (국내에서 운영 중인 국산과 외국산 육상풍력발전기의 발전원가 분석)

  • Keon-Woo Lee;Kyung-Nam Ko
    • Journal of Wind Energy
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    • v.14 no.3
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    • pp.54-60
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    • 2023
  • In order to reveal the levelized cost of energy (LCOE) of Korean and foreign wind turbines, a study was conducted for Korean onshore wind farms. Actual CapEx and OpEx data were obtained from audit reports for 26 onshore wind farms corresponding to 53.87 percent of the total onshore wind farms in Korea in the Data Analysis, Retrieval Transfer (DART) system. In addition, capacity factor (CF) data were calculated from data provided by Statistics Korea. Random numbers were generated from distributions that were fitted by the datasets, which were used as input data to perform a Monte Carlo simulation (MCS). The levelized fixed cost (LFC) and the levelized variable cost (LVC) were calculated from distributions of the CapEx, the OpEx and the CF. As a result, the LCOEs of the analyzed total Korean wind farms, and Korean and foreign wind turbines were 147, 148, and 146 USD/MWh, respectively. The averaged LCOE of Korea was estimated to be 4 USD/MWh lower than that of Japan, while it was much higher than German and global averages.

Drinking Habits of Employees in Farming and Fishing Communities (농어촌지역 직장인의 음주실태)

  • Yang, Seung-Hee;Kim, Jee-Hee
    • Journal of Digital Convergence
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    • v.10 no.10
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    • pp.363-372
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    • 2012
  • The purpose of this study was to investigate drinking habits of employees and to provide basic descriptive data for effective drinking prevention programs, therapies and rehabilitation services for the health improvement of employees. Data were collected from 500 employees living in Gangwondo, from June 12 to August 25, 2010. The collected data were analyzed by the SPSS 10.1 program. The mean score of positive views on alcohol was 2.93 and the mean score of negative views on alcohol was 3.18. Among alcohol abuse people who answered 'yes' on more than 2 variables out of 4 CAGE variables were 25.1% of the subjects. Problem drinkers with more than 8 points from AUDIT accounted for 64.8% of the subjects. The most common disease due to alcohol drinking was gastrointestinal tract disease. The result of this study suggests that it is necessary to maintain the atmosphere to improve drinking culture and to develop for drinking preventive educations and implementations for employees in farming and fishing communities.

A study on the energy management of logistics warehouse through survey (설문조사를 통한 물류창고의 에너지 관리현황에 관한 연구)

  • Lee, Tae-Dong;Kim, Young-Joo
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.18 no.5
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    • pp.391-399
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    • 2017
  • Various efforts for reducing greenhouse gas emission due to intensified climate change are being made continuously in all industrial fields, including theimplementation of"green logistics" as countermeasures in the logistics industry. Therefore, energy and greenhouse gas management are necessary for logistics warehouses in the logistics industry. In this study, asurvey on the recognition of logistics center managers and the management elements werecarried out to identify the energy management status of logistics centers. This study was carried out to identify the energy management status of warehouses and the perception of energy managers. The total numberof warehouses and the classification by purpose of use were examinedusing public DB to identify the present status of the warehouses preferentially. Based on the result, asurvey for identifying the present status of energy management and the perception of energy managers targeting 300 warehouses was carried out. Warehouse managers have shown considerable interest in energy management but they experiencedifficulty in this area due to a lack of energy management infrastructure and expertise. In the case of an energy audit, most warehouse managers had no experience in energy auditsbecausethe energy audits werenot mandatory for warehouses. The results of this study can be used as basic data to determineenergy management status and energy management elements for developing IT systems for the energy management of logistics warehouses.

The Study on the dweller's Expressions of Apartment Facility Management in accordance with Built Year (준공연수에 따른 공동주택 관리에 대한 주민인식 비교분석)

  • Choi, Yeol;Ha, Kyu Yang;Kim, Jong-Gyeong
    • KSCE Journal of Civil and Environmental Engineering Research
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    • v.31 no.1D
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    • pp.149-155
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    • 2011
  • The aim of this study is to grasp how the dwellers of apartment cognize the real condition of the management such as general control of janitor office or management of maintenance, environment, account and imposing price of management. The analysed results of recognition are as following. First, as the dwellers judged that the janitors are incapable to control dispute among the households, it needs to develop the ability to cope with the demand of control dispute by various curriculum. There should be more strict management of parking lot for the handicapped. Second, it needs to establish the plan to improve maintenance of the rest facility. Third, as dwellers thought the management expenses not to be made public clearly, it needs to use various way, not only by neighborhood meeting but also information system such as establishing web page or E-mail notice for better announcement of the settled matters such as management expenses. Forth, the audit result of management expenses and the measures conducted after audit should be reported widely, contract of construction work services needs to be publicized by neighborhood meeting or other information system.

A Statistical Fitness Test of Newell's 3-detector Simplification Method for Unexpected Incident Detection in the Expressway Traffic Flow (고속도로 돌발상황 검지를 위한 삼연속검지기 단순화 해법의 통계적 적합성 검정)

  • OH, Chang-Seok;RHO, Jeong Hyun;PARK, Young Wook
    • Journal of Korean Society of Transportation
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    • v.34 no.2
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    • pp.146-157
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    • 2016
  • The objective of this study is to actualize a statistical model of the 3-detector simplification model, which was proposed to detect outbreak situations by Daganzo in 1997 and to verify the statistical appropriacy thereof. This study presents the calculation process of the 3-detector simplification model and realizes the process using a statistics program. Firstly, the model was applied using data on detector of the main highways on which there is no entrances or exits. Moreover, in order to statistically verify the 3-detector simplification model, accumulative traffics for 30 seconds period, which reflects the dynamic changes of traffics due to shock wave, were estimated for outbreak traffics and steady flow, and the error of acquired data was statistically compared with that of the actual accumulative traffics. As a result, the error ratio between steady and incident cumulative flows has reached its maximum after 2-3 hours from an accident. Moreover, the incident traffic flows by accidents and the stade flows are heterogeneous in terms of their dispersion and means.

Relationship Between Life Style and Serum Lipid Levels in Adults using Data from Health Examination (건강검진자료에 의한 일반 성인의 생활습관과 혈청지질치와의 관련성)

  • Oh, Su-Jin;Shin, Eun-Sook;Cho, Young-Chae
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.15 no.8
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    • pp.5009-5022
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    • 2014
  • The purpose of this study was to obtain the serum lipid levels according to the lifestyles, and examine the influence of lifestyles on the serum lipid levels among adults who examined the health checkup in an university hospital. The subjects for this study were 4,112 adults who underwent medical examinations at the health center of a university hospital in Daejeon city from Jan 2012 to Dec 2013. The lifestyles and serum lipid levels of study subjects were obtained from self-recorded questionnaires and medical examination charts of the hospital. As a result, the mean values of the serum lipid levels (TC, HDL-C. LDL-C and TG) and atherogenic index (AI) of the study subjects showed a significantly difference according to the lifestyle, such as age, alcohol consumption, smoking, regular exercise, overeating and meat consumption in both sexes. The TC, HDL-C. LDL-C, TG and AI showed a positive correlation with age, AUDIT score, but the HPI score showed a negative correlation in both sexes. In the age-adjusted odds ratio, the risk ratio of an abnormality of TC, HDL-C. LDL-C, TG and AI increased significantly because there was an increase in the group of everyday overeating and meat consumption, smoking group, no exercise group, and low HPI group than their respective counterparts in both sexes. The above results suggested that the serum lipid levels of the subjects was closely related to increasing age, and lifestyles, such as alcohol consumption, smoking, regular exercise, overeating, and meat consumption.

The Influence of Health Behaviors and Health related Quality of Life on Depression among Korean Female Problem Drinker (여성 문제음주자의 건강행태와 건강관련 삶의 질이 우울에 미치는 영향)

  • Park, Min Hee;Jeon, Hae Ok
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.16 no.11
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    • pp.7844-7854
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    • 2015
  • The purpose of this study is to investigate the drinking status, health behaviors, health related quality of life and depression among female problem drinkers and to examine the impact of their health behavior and health related quality of life on depression. The data of this study were derived from the 5th Korea National Health and Nutrition Examination Survey conducted during January 2010-December 2012. As for the subjects of this study, 328 female problem drinkers were selected who were classified as those with 8 or higher scores in the AUDIT, and complex samples analysis was conducted using the IBM SPSS Statistics version 21.0 software package. The study result showed that the risk of experiencing depression increased among subjects with a high level of perceived stress and subjects with a low level of health related quality of life. In addition, the risk of experiencing depression increased among subjects with 1-4 hours of sleep time compared to subjects with 8 or more hours of sleep time. Accordingly, it would be necessary to pay attention to stress, sleep time and health related quality of life that are related influencing factors for the improvement of depression and mental health of Korean female problem drinkers.

The Effect of Tax Investigation Probability on Entertainment Expenses in the Construction Industry (건설업의 세무조사 가능성이 접대비 지출에 미치는 영향)

  • Ahn, Mi-Gang;Lee, Su-Ji;Park, Sung-Jae
    • Journal of Digital Convergence
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    • v.19 no.5
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    • pp.153-161
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    • 2021
  • This study examined whether the probability of a tax investigation by the general construction industry could reduce the entertainment expenses in order to confirm whether a tax investigation can reduce excessive discretionary expenses of firms. Among the general construction industry listed on the KOSPI and KOSDAQ from 2011 to 2018, 274 firms with sales exceeding 10 billion won in the previous year were targeted at the tax audit selection rate and the tax audit detection rate, which is a proxy for the possibility of a tax investigation. The effect of the ratio of entertainment expenses to sales and the increase rate of entertainment expenses was verified. As a result of the analysis, both the selection rate and the detection rate of the tax investigation have a significant negative effect on the proxy variable of the discretionary expenses measured as the proportion of entertainment expenses and the increase rate of entertainment expenses. The results of this study showed that the tax investigation is a means to curb the excessive expenditure of the firm's discretionary expenses, thus suggesting the direction for the taxation policy and the effectiveness of the tax investigation.

The Short Term Effects of an Early Intervention Program for Alcoholism Prevention in Adults: A Pilot Study (성인대상 알코올중독 예방 조기개입의 단기효과: 예비 연구)

  • Kang, Kyong-Hwa
    • The Journal of the Korea Contents Association
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    • v.18 no.11
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    • pp.550-561
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    • 2018
  • The aim of this study was to investigate the short term effects of early intervention on alcohol knowledge, alcohol expectancies, drinking refusal self-efficacy for alcoholism prevention in adults and to examine its applicability in the field. This study was a non-equivalent control group pre-post quasi-experimental design. The participants were currently working, and were 12-25 points on result of the Alcohol Use Disorders Identification Test(AUDIT). The participants were a total of 25 men: 13 in the intervention group and 12 in the control group. The intervention group participated in early intervention program once a week for 4 weeks and the control group received only a booklet of alcohol related information. A chi-square test, t-test, Mann-Whitney U test were analyzed by using IBM SPSS Statistics 20.0. The intervention group had significantly higher the alcohol knowledge(t=1.258, p= .002), the negative alcohol expectancies(t=-1.346, p= .042), and the drinking refusal self-efficacy(t=2.817, p= .010) than the control group. In the future, it is need to apply the criteria of problem drinkers considering cultural characteristics, recruitment of participants, and motivational enhancement intervention using motivational interviewing. Especially, web-based alcohol related information providing program will help raise awareness of problem drinking. Early intervention program needs to be applied in community settings where problem drinkers are easily accessible.

Success and Failure Factors for Workout SMEs (워크아웃 중소기업의 성공과 실패 요인)

  • Lee, Byeong-Ho;Kim, Moon-Kyum;Kim, Soon-Choul
    • Korean small business review
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    • v.42 no.2
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    • pp.23-42
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    • 2020
  • In this paper, it is analyzed that the financial factors of successful/unsuccessful companies in restructuring among Korean SMEs. For this purpose, the cases of 494 SMEs that had been subjected to workout programs due to financial distress between 2008-2014 were collected from A bank which is a SME financing bank, and had been subjected to logistic regression and t-test. And the sample cases are categorized into two groups, companies subject to external audit and the others, to provide more reliability. The result suggests; First, in all sample cases of SMEs, those are success factors for workout in connection with smaller total assets, lager sales amount, lower ratio of intangible assets, higher ratio of operating profit, lower ratio of short-term debt, higher ratio of long-term debt, and longer corporation history. Secondly, several factors have different influence on companies subject to external audit and the others. Lastly, the success factors for workout in Korean SMEs turned out to be different from those suggested in previous studies that are focused on large company. Some of the financial factors that led financially distressed firm to a successful restructuring showed the same results as large companies, but some of them were not related to them or even had the inverse influence on SMEs. This implies that SMEs have their distinctive success factors.