• 제목/요약/키워드: Broad Group Procedure

검색결과 11건 처리시간 0.019초

BG 방법을 활용한 제조설비의 경제적 감가상각률 추정방안 (A Study on the Estimation of Economic Depreciation Rate on Industrial Property Using Broad Group Procedure)

  • 오현승;권세혁;조진형
    • 산업경영시스템학회지
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    • 제35권1호
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    • pp.148-153
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    • 2012
  • When the number of items of same type of industrial property is quite large, calculating depreciation for a group of such items may be more efficient than depreciating each item separately. Several different depreciation systems may be used for group depreciation. If the life of each vintage in an account are not estimated, then the BG procedure can be used; the BG procedure puts all vintages of the same type of property into a single broad group for depreciation purposes. In this case, only an estimate of the PASL and the net salvage ratio for all the property in the broad group is needed to calculate the depreciation charge.

제조설비의 실제적 감가상각을 위한 경제적 감가상각률 추정방안 (A Study on the Estimation of Economic Depreciation Rate on Industrial Property for Practical Depreciation)

  • 오현승;권세혁;조진형
    • 산업경영시스템학회지
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    • 제37권1호
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    • pp.115-119
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    • 2014
  • When the number of items of same type of industrial property is quite large, calculating depreciation for a group of such item may be more efficient than depreciating each item separately. Also, predicting the service life of a specific individual unit is very difficult to do with any degree of accuracy. Estimating the probable average service life (PASL) of many units (or dollars) is not an easy task; however, an average life of many units can probably be predicted with a much higher degree of accuracy than the life of some particular unit. Using the average of many units allows for some units having relatively short lives and some units having relatively long lives without specifying whether a particular unit will have a short or a long life. If the life of each vintage in an account are not estimated, then the broad group procedure can be used. The broad group procedure depreciates the several vintage in an account as a single group. The PASL for this procedure is the estimate of the average of lives of the individual dollars in the group. If the estimated PASL's of the vintages are not the same, then a weighted average PASL would have to be calculated for each calendar year. In this paper, we illustrate the calculations of accrual rates and the annual depreciation charge for each of the calendar years by the broad group depreciation procedure.

물류 수배송 업무의 아웃소싱 관리 체계 : 사례 연구 (The Management System of Logistics Outsourcing for Transportation and Distribution : Case Studies)

  • 신해웅
    • 산업경영시스템학회지
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    • 제23권61호
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    • pp.99-104
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    • 2000
  • Although the outsourcing of logistics is one of the most widely discussed contemporary topics in the field of business logistics, efforts to organize them in an integrated broad-based body of knowledge have so far been rather limited. In order to develop and implement the outsourcing of logistics effectively and efficiently, this paper presents the procedure for establishment of outsourcing logistics systems. Several case studies including 7 firms from X Group in glass manufacturing industry and 1 firm from Y Group in chemical industry, respectively are introduced to determine the benefits of outsourcing according to some criteria, such as performance evaluation of before-outsourcing and after-outsourcing logistics.

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황금마스크를 이용한 하악각시상골절제술과 보툴리눔독소 치료법의 평가 (Evaluation of the effects of mandibular angle sagittal ostectomy and botulinum toxin type A treatment using facial golden mask)

  • 신승규;김용하;김태곤;이준호;안기영
    • Archives of Plastic Surgery
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    • 제36권4호
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    • pp.469-474
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    • 2009
  • Purpose: A lower facial contouring surgery has become a commonly performed procedure in Asia. Currently, mandibular angle sagittal ostectomy and botulinum toxin type A treatment are main procedures for aesthetic correction of a broad lower face. There are a few date to show the differences in the mandibular contouring changes between mandibular angle splitting ostectomy and botulinum toxin type A treatment. Facial golden mask is easy to apply, inexpensive, and relatively objective for evaluation of facial contour analysis. This study was designed specifically to compare the changes in lower face width after two different forms of lower facial contouring procedure using facial golden mask. Methods: Seventeen patients, aged 18 to 55 years (mean, 28.6 years), 15 women and 2 men, consented to the study and receive a contouring procedure of lower face. The patients were classified in to 2 groups. In group A, the sample consisted of 10 patients with a prominent squared mandibular angle and mandibular angle splitting ostectomy was performed. In group B, the sample consisted of 7 patients with masseteric hypertrophy and botulinum toxin type A treatment was performed. Photographs of the face were taken to record the facial change at preoperative and postoperative. The postoperative photographs were taken to considered maximal effect at 2 years after surgery in group A and 4.8 months after treatment in group B. The authors applied the facial golden mask to preoperative and postoperative photographs and horizontal ratio, which compares facial width with golden mask width, were calculated. We made an analysis of the result of horizontal ratio using SPSS. Results: Overall average horizontal ratio of pre- and postoperative photos of group A were 1.24 and 1.11, whereas overall average horizontal ratio of pre- and postoperative photos of group B were 1.19 and 1.12. The horizontal ratio decreased 10.24% in group A and 5.93% in group B. There was a statistically significant change in before and after treatment, but there was no significant change in comparing the group A and group B. Conclusions: The result from this study suggest that mandibular angle sagittal ostectomy and botulinum toxin type A treatment showed relatively satisfactory clinical effects on lower facial contouring treatment. There was no statistical significant difference within two lower facial contouring treatment. Facial golden mask is easy to apply, inexpensive, and relatively objective, so we think that facial golden mask is a good method for evaluation of lower facial contouring treatment.

최소 거리척도를 이용한 대화형 다기준 그룹 의사결정 (An Interactive Multi-criteria Group Decision Making with the Minimum Distance Measure)

  • 조남웅;김재희;김승권
    • 대한산업공학회지
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    • 제32권1호
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    • pp.42-50
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    • 2006
  • The multi-criteria group decision making (MCGDM) problem is to determine the best compromise solution in a set of competing alternatives that are evaluated under conflicting criteria by decision maker (DM)s. In this paper, we propose a mixed-integer programming (MIP) model to solve MCGDM. The existing method based on minimizing a distance measure such as Median Approach can not guarantee the best compromise solution because the element of median point vector is defined with respect to each criteria separately. However, by considering all criteria simultaneously, we generate median point that is better for locating the best compromise solution. We also utilize the concept of spatial dispersion index (SDI) to produce a threshold value, which is used as a guideline to choose either the Utopian Approach or the Median Approach. And we suggest using CBITP (Convex hull of individual maxima Based Interactive Tchebycheff Procedure) to provide DMs with various Pareto-optimal solutions so that DMs have broad range of selection.

Three-dimensional morphometric analysis of mandibule in coronal plane after bimaxillary rotational surgery

  • Lee, Sung-Tak;Choi, Na-Rae;Song, Jae-Min;Shin, Sang-Hun
    • Maxillofacial Plastic and Reconstructive Surgery
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    • 제38권
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    • pp.49.1-49.9
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    • 2016
  • Background: The aim of this report is to present a new reference for aesthetic mandible surgery using three-dimensional cone-beam computed tomography-based treatment planning for orthognathic surgery which can be implemented in surgical planning and perioperative procedure. Methods: To make an objective standard for evaluating aesthetic mandibular outline, we make an aesthetic scoring criteria with consideration of asymmetry, broad mandibular border line, and prominent mandibular angle. Two maxillofacial surgeons and two orthodontists rated their aesthetical evaluation from 1 to 5. Experimental group consisting of 47 female and 38 male patients who had rotational orthognathic two-jaw surgery from 2010 to 2011 were chosen according to aesthetic scoring done by two maxillofacial surgeons and two orthodontists. A high aesthetic score (${\geq}16$) means the facial contour is symmetric, with no broad and narrow aesthetic mandible frontal profiles. Control A group consisted of ten female and ten male patients who had no orthognathic surgery experience and low aesthetic score (${\geq}10$). Control B group consisted of ten female and ten male patients who had no orthognathic surgery experience and had anaesthetic mandibular frontal profile and a high aesthetic score (${\geq}16$). The three-dimensional image of the patient was taken from dental cone-beam CT (DCT) scanning (experimental group and control A group: 6 months DCT after surgery, control B group: 1st visit DCT). Each DCT was reformatted to reorient the 3D image using 3D analyzing program (OnDemand3D, cybermed Inc, CA, USA). After selection of 12 landmarks and the construction of reoriented horizontal, vertical, and coronal reference lines, 15 measurements were taken in 3D analysis of frontal mandibular morphology. Afterwards, horizontal and vertical linear measurements and angular measurements, linear ratio were obtained. Results: Mean $Go^{\prime}_{Rt}-Me^{\prime}-Go^{\prime}_{Lt}$ angular measurement was $100.74{\pm}2.14$ in female patients and $105.37{\pm}3.62$ in male patients. These showed significant difference with control A group in both genders. Ratio of $Go^{\prime}_{Rt}-Go^{\prime}_{Lt}-Me^{\prime}$ length to some linear measurements (ratio of $Me^{\prime}-Cd^{\prime}_{Rt}Cd^{\prime}_{Lt}$ to $Me^{\prime}-Go^{\prime}_{Rt}Go^{\prime}_{Lt}$, ratio of $Me^{\prime}-Go^{\prime}$ to $Me^{\prime}-Go^{\prime}_{Rt}Go^{\prime}_{Lt}$, ratio of $Go^{\prime}_{Rt}-Go^{\prime}_{Lt}$ to $Me^{\prime}-Go^{\prime}_{Rt}Go^{\prime}_{Lt}$) showed significant difference with control A group in both genders. Conclusion: This study was intended to find some standard measurement of mandible frontal view in 3D analysis of aesthetic patient. So, these potential measurement value may be helpful for orthognathic treatment planning to have more aesthetic and perspective outcomes.

Business Analytics를 이용한 기업 지식관리시스템 구축 사례 연구 (Enterprise Knowledge Management System(KMS) Construction - using Business Analytics Solution : A Case of KB Card)

  • 이충근;이수용;이군희
    • 지식경영연구
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    • 제14권5호
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    • pp.137-149
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    • 2013
  • Although business Intelligence system is introduced to many companies over the past decade, The result of business benefits from BI investment are not so significant than expected. But still successful BI system can provide the ability to analyse business information in order to support and improve management decision making across a broad range of business activities. In recently, Business Analytics System(BA) is emerging as advanced alternative of outdated and inefficient BI System. This study is focus on constructing procedure of BA system in KB card company, which is major credit card company in South Korea. In practice there were just few works that mentioned well-designed environment of KMS system, and other contribution of this study is to make a platform which invoke revelation of collective intelligence in data analytic professional users group.

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Regeneration of nitrate and phosphate from toilet wastewater using waste alumina adsorbent for cultivation of Spirulina platensis

  • Lee, Sang-Jun;Park, Seonghwan;Noh, Won;Yeom, Dong-Hyuk;Kim, Sooyeon;Kim, Dae-wook;Kim, Jungmin
    • Environmental Engineering Research
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    • 제25권3호
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    • pp.393-399
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    • 2020
  • The use of different types of wastewater (WW) for the cultivation of microalgae and cyanobacteria during recent decades has provided important economic and environmental benefits. However, direct use of WW can lead to growth inhibition and biomass contamination. In the present study, we separated the key WW nutrients, namely nitrate and phosphate, by adsorption and regeneration and used the resulting regenerated water to cultivate the cyanobacterium Spirulina platensis. The adsorbent was granular γ-alumina derived from waste aluminum cans. This procedure recovered 19.9% of nitrate and 23.7% of phosphate from WW. The cyanobacterial cultures efficiently assimilated the nutrients from the medium prepared using regenerated WW, and the growth and nutrient uptake were similar to those in a synthetic medium. In addition, imposing nutrient limitations to increase carbohydrate productivity was easily achieved using regenerated wastewater nutrients, without requiring additional dilution or complex processing. In acute toxicity tests, the harvested biomass in a regenerated medium had similar toxicity levels compared to the biomass obtained from a synthetic medium. The proposed method of using regenerated WW to produce contamination-free biomass has broad potential applications.

Synthesis and Anticonvulsant Evaluations of N-Cbz-$\alpha$-amino-N- alkoxyglutarimides

  • Kim, Min-Jeong;Byun, Ae-Sun;Choi, Jong-Won;Moon, Kyung-Ho;Lee, Chung-Kyu;Park, Min-Soo
    • Archives of Pharmacal Research
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    • 제27권2호
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    • pp.151-155
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    • 2004
  • In our previous studies for the development of new anticonvulsant of broad spectrum, we found that N-cbz-$\alpha$-aminoglutarimides showed significant anticonvulsant activities of broad spectrum enough to be recommended for the new anticonvulsants and their anticonvulsant activities were dependent on their imide substituent groups. Based on these results, various N-cbz--$\alpha$-amino-N-alkoxyglutarimides, where the imide N-H was substituted with the hydroxy and alkoxy group, were prepared and evaluated for their anticonvulsant activities using the Maximal electroshock seizure (MES) and Pentylenetetrazole induced seizure (PTZ) tests and also the rotorod test. A series of (R) or (S)-N-cbz--$\alpha$-amino-N-alkoxyglutarimides could be prepared from the corresponding (R) or (S)-N-cbz-glutamic acid following the usual synthetic procedure. Among them, (R)-N-cbz--$\alpha$-amino-N-hydroxyglutarimide ($ED_{50}$=86.25 mg/kg) was most active in the MES test. In the case of the PTZ test, (R)-N-cbz--$\alpha$-amino-N-benzyloxyglutarimide ($ED_{50}$= 62.5 mg/kg) was most active. Among the tested compounds, 2a-c, 3a, and 3b showed anticonvulsant activities in the MES and PTZ test. All of the tested compounds, except 2f and 3f, showed significant anticonvulsant activities in the MES or PTZ test. In addition, the neurotoxicities of these compounds were comparable to other anticonvulsant drugs.

Diversity in Surgical Decision Strategies for Adult Spine Deformity Treatment: The Effects of Neurosurgery or Orthopedic Training Background and Surgical Experience

  • Kang, Jiin;Hosogane, Naobumi;Ames, Christopher;Schwab, Frank;Hart, Robert;Burton, Douglas;Shaffrey, Christopher;Smith, Justin S.;Bess, Shay;Lafage, Virginie;Cho, Kyu-Jung;Ha, Yoon
    • Neurospine
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    • 제15권4호
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    • pp.353-361
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    • 2018
  • Objective: This study is aimed to investigate whether surgical strategies for adult spinal deformity (ASD) treatment differed among Korean physicians. Methods: This study is retrospective questionnaire-based study. ASD is challenging to manage, with a broad range of clinical and radiological presentations. To investigate possible nationality- or ethnicity-related differences in the surgical strategies adopted for ASD treatment, the International Spine Study Group surveyed physicians' responses to 16 cases of ASD. We reviewed the answers to this survey from Korean physicians. Korean orthopedic surgeons (OS) and neurosurgeons (NS) received a questionnaire containing 16 cases and response forms via email. After reviewing the cases, physicians were asked to indicate whether they would treat each case with decompression or fusion. If fusion was chosen, physicians were also asked to indicate whether they would perform 3-column osteotomy. Retrospective chi-square analyses were performed to investigate whether the answers to each question differed according to training specialty or amount of surgical experience. Results: Twenty-nine physicians responded to our survey, of whom 12 were OS and 17 were NS. In addition, 18 (62.1%) had more than 10 years of experience in ASD correction and were assigned to the M10 group, while 11 (37.9%) had less than 10 years of experience and were assigned to the L10 group. We found that for all cases, the surgical strategies favored did not significantly differ between OS and NS or between the M10 and L10 groups. However, for both fusion surgery and 3-column osteotomy, opinions were divided regarding the necessity of the procedures in 4 of the 16 cases. Conclusion: The surgical strategies favored by physicians were similar for most cases regardless of their training specialty or experience. This suggests that these factors do not affect the surgical strategies selected for ASD treatment, with patient clinical and radiological characteristics having greater importance.