• Asia-Pacific Journal of Business
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• v.14 no.2
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• pp.101-118
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• 2023

Purpose - The purpose of this study is to find out how a company can do reasonable cost calculations in a simple way and establish profitability improvement strategies based on the results. Design/methodology/approach - In this study, a case that compounding company K applied TDABC was studied. A case study was conducted on the process of company K reviewing and applying TDABC and the process of implementing the cost calculation for each product by applying TDABC, and establishing a profitability improvement strategy for each product based on the results. Findings - Company K rearranged the production standard information of the compounding industry such as productivity and batch size of each product to apply TDABC. Cost calculation was performed for each product according to the revised production standard information. After the cost calculation for each product was carried out, Company K established a strategy to improve profitability of each product. The profitability improvement strategy was implemented in two ways: a cost reduction strategy and a product price increase strategy. As a result of the final strategy execution, the profitability of each product was improved. Research implications or Originality - This study found a reasonable costing standard in consideration of the specificity of the research target company, and applied it to cost calculation cost for each product. It contains the process of establishing production and sales strategies for each product based on the cost calculation results. It is expected that this case study will serve as a good reference material for establishing cost calculation and profitability improvement strategies in similar businesses.

• International Journal of Automotive Technology
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• v.6 no.6
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• pp.665-670
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• 2005

Nanocomposites of polypropylene with organically modified clays were compounded on a twin-screw extruder by two-step melt compounding of three components, i.e., polypropylene, maleic anhydride grafted polypropylene (PP-g-MA), and organically modified clay. The effect of PP-g-MA compatibilizers, including PH-200, Epolene-43, Polybond-3002, Polybond-3200, with a wide range of maleic anhydride (MA) content and molecular weight was examined. Morphologies of nanocomposites and their mechanical properties such as stiffness, strength, and impact resistance were investigated. X-ray diffraction patterns showed that the dispersion morphology of clay particles seemed to be determined in the first compounding step and the further dispersion of clays didn't occur in the second compounding step. As the ratio of PP-g-MA to clay increased, the clay particles were dispersed more uniformly in the matrix resin. As the dispersibility of clays was enhanced, the reinforcement effect of the clays increased, however impact resistance decreased.

• Elastomers and Composites
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• v.47 no.3
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• pp.231-237
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• 2012

This study measured the mechanical and damping properties of EPDM compounds including fillers. Semi-reinforcing furnace black (SRF), high abrasion furnace black (HAF) and acetylene black were used as fillers. Dicumyl peroxide (DCP) were used as curing agents. The measurements were conducted using a moving die rheometer (MDR), durometer, universal testing machine (UTM), compression set and dynamic mechanical analysis (DMA). The tensile strength and elongation at break increased with increasing SRF contents in EPDM compounds. However, they decreased with increasing the amount of acetylene black. In the inspecting temperature range, EPDM compound filled acetylene black had stable storage modulus. Furthermore, the tan ${\delta}$ of the EPDM compounds obtained was enhanced by compounding with acetylene black.

• Fashion & Textile Research Journal
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• v.12 no.2
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• pp.162-171
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• 2010

This study aims to discuss what changes Korean clothing companies and manufacturers have undergone with production facilities moving abroad due to offshore outsourcing and examine what conditions the clothing manufacturers are facing and how the clothing companies recognize those manufacturers. For these purposes, in-depth interviews were conducted with 24 firms with annual production capacity of more than 200,000 pieces among clothing brands for the domestic market, clothing exporters and promotion agencies. Those interviewed firms were the companies who were found to produce more than 200,000 pieces of clothing per year, and the interview-based survey was conducted from December 18, 2008 to January 30, 2009. The key findings from this study are as follows; first, a high percentage of interviewed firms were producing only a small number of items in Korea with a large part of their production line transferred abroad or outsourcing all of their production abroad only with their headquarters in Korea. Second, many were employing contractors rather than their own factories. Third, when asked about the wage levels of clothing manufacturers, many of the clothing companies gave responses such as: 'They are just our contractor, so we respect their decision,' 'We don't know because it's none of our business,' or 'We don't know at all.' Fourth, when asked about the work environment of clothing manufacturers, the clothing companies gave responses such as: 'We know in part,' 'To our knowledge, they conform to the Labor Standards Law,' or 'We don't know at all.' Fifth, the production line of clothing manufacturers featured straight-line systems, specialization, pairing and compounding/mixing. Sixth, it was found that clothing companies had interest in mass customization but their preparations were not satisfactory.

• Elastomers and Composites
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• v.48 no.2
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• pp.125-132
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• 2013

In this work, we have discussed new engineering systems for preparing carbon master batch composed by carbon black and various organic compounds. In general, polymer resin, which applied for automobile tire, household items, and various industry items, is used with the fillers including carbon black and silica to control the color or properties. Domestic part and material industry has been remarkably developed in that the development of materials including the compounding of raw materials. Meanwhile, the engineering technique for mass production has not reached to a requirement of industry due to slow technique development and high dependence on foreign. Thus, we will focus on the introduction of new engineering technique developed by domestic company for preparing carbon master batch.

• Proceedings of the PSK Conference
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• 1999.06a
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• pp.30-60
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• 1999

In spite of many studies of The Korean Association of College of Pharmacy for improvement of the Korean pharmacy education and decrearing to change 4 year curriculum for pharmacy education to 6year curriculum from 1998 by The Ministry of Health and Wellfaire, there are many problems right now in view of the student-oriented education in front of the revolution program of The Ministry of Education. So the student-oriented reformation for pharmacy education in Korea was studied not only by observations of worldwide pharmacy education and pharmacy system, but also by 416 questionaires from many kinds of man and women such as pharmacists in drug store and hospital(159), administraters of The Ministry of Health and Wellfaire (59), professors in college of pharmacy (65), researchers in pharmaceutical company (31) and seniors in college of pharmacy(102).It shows that our Korean pharmacy education was a type of teacher-oriented education which is caused by the short time-education, a lots of subjects in the examination for pharmacy license and egoism of professors for their subjects, and so our teacher-oriented education have to change to the student-oriented education for the most function of pharmacist which is the pharmaceutical care for patients. For the preparing the clerkship/externship for one year, we have to change 4 year curriculum to 6 year curriculum for clinical pharmacy edu-cation, and also subjects of pharmacy in the national examination for pharmacy liciense have to reduce within 3-4 subjects of totally non-subject examination. The Korean Association of Collage of Pharmacy of Pan-pharmaceutical Revolution Association must purchase them and their program can be begun right now in spite of loss of the pharmacist supplement for 2 year and preparing the program of 6 years curriculum. Our teaching purposes of departments of pharmacy and manufacturing pharmacy were respectively clinical pharmacy, and development of new drug and compounding of many kinds of commercial drugs, but we have been not gone to their goals, respectively, because of short time-education for pharmacy as compared as world-wide pharmacy education containing the clerkship/externship and same twelve subjects in their examination for pharmacy license. Most function of pharmacist in Korea are the development of new drug, and social and administrative pharmacy in health care for patients, and so we have to teach them in the department of maunfacturing pharmacy.