• The Journal of Asian Finance, Economics and Business
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• v.7 no.4
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• pp.275-286
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• 2020

The study explores factors that affect the performance of responsibility accounting at public universities in Vietnam. The study conducted a survey of 130, out of 154 public universities in Vietnam and uses regression analysis methods. The results identify eight groups of factors affecting the performance of responsibility accounting at these establishments of higher education: Division of the organization into responsibility centers, Estimation and Reality, Cost and income allocation, University autonomy, Management decentralization, Estimation, Reward, and Report. Costs and income allocation for responsibility centers, university autonomy, and the division of universities into responsibility centers are shown to significantly affect the performance of public universities in Vietnam. The results show that the performance of responsibility accounting at public universities in Vietnam is influenced by decentralization of management, division of the organization into responsibility centers, reward, cost and income allocation, estimation, evaluation of the results achieved between the estimation compared with reality, release of reports and university autonomy. Among the factors, cost and income allocation, university autonomy, division of the organization into responsibility centers, reward and evaluation of results achieved between estimation and reality have strong impacts. The study findings also indicate that the school council does not affect responsibility accounting at these universities.

• KIEAE Journal
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• v.16 no.5
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• pp.39-45
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• 2016

Purpose: The purpose of this study is to analyze the energy saving and cost benefit analysis of the Low-income Energy Efficiency Treatment Program supported by KOREF(Korea Energy Foundation). This program was launched in 2007 and performs building energy retrofit for the low-income and energy poverty houses. Method: Energy simulation and cost benefit analysis were accomplished for the low-income detached houses. The structure of detached house was a lot og block structure, wood frame (single glass) and concrete roof. Baseline model of the low-income detached houses was proposed. Result: Annual heating energy consumptions were decreased by about 3.2% with the window system replacement(Case 1), 9.3% with reinforcement of insulation(Case2), and 12.5% with both(Case 3) compared to those of baseline model. The construction cost will be recouped within 5 years for the Case 1, 3 years for the Case 2, and 3 years for the Case 3. Case 3 was the most cost beneficient construction method in the analyzed cases in this study.

• Proceedings of the KIPE Conference
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• 2008.06a
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• pp.416-418
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• 2008

Cost effective and high efficiency energy recovery circuit (ERC) using an address voltage source is proposed. Different from prior ERC, the proposed circuit uses a voltage source to charge a panel and a current source to discharge the panel. As a result, it can be achieved zero voltage switching (ZVS) of switches in H-bridge inverter and zero current switching (ZCS) of switches of the ERC. Moreover, the proposed ERC can obtain high efficiency, high performance and the decrease of the cost and the size.

• Journal of the Korean Ceramic Society
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• v.54 no.4
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• pp.285-291
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• 2017

This study investigated the effects of grain size and phase constitution on the mechanical properties of $3Y-ZrO_2$ by varying the sintering conditions. The raw powder prepared by a low-cost wet milling using the coarse solid oxide powders was sintered by both pressureless sintering and hot-pressing, respectively. As increasing holding time at $1450^{\circ}C$ for pressureless sintering, it promoted the microstructural coarsening of matrix grains and the phase transformation to tetragonal phase, whereas the bimodal microstructure embedded with abnormal $cubic-ZrO_2$ grains was observed regardless of sintering time. On the other hand, the specimens hot-pressed at $1300^{\circ}C$ for 2 h reached ~ 97% of relative density with homogeneous fine microstructure and mixed phase constitution. It was found that the proportion of untransformed monoclinic zirconia had the most adverse effect on the biaxial strength compared to the impacts of grain size and density. The pressureless sintering of the low-cost powder for prolonged sintering time to 8 h led to a decent combination of mechanical properties ($H_V=13.2GPa$, $K_{IC}=8.16MPa{\cdot}m^{1/2}$, ${\sigma}=981MPa$).

• Journal of Navigation and Port Research
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• v.35 no.7
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• pp.589-596
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• 2011

Terminal market has rapidly crashed and market rates have taken a sharp plunge. The substantial throughput decrease resulted from the world economic downturn has been a finishing blow to the terminal operators in Busan. Every terminal operator is taking cost saving as its first priority and accelerating structural reform and downsizing. Under the desperate situation, the need of effective cost analysis would be highly required to effectively control operation cost and to develop new services to satisfy the different needs of the customers. Furthermore, terminal operators could reduce unnecessary activities and concentrate their resource on the more cost-effective process through the operation cost analysis. In order to suggest a new framework of the cost control of container terminals, this paper seeks to analyze terminal costs based on ABC approach by processing actual data.

• Journal of the Korean Society of Systems Engineering
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• v.8 no.2
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• pp.57-67
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• 2012

It is the sensitivity and confidentiality of nuclear power plant decommissioning cost that prevent detailed cost information to be released to the public, which causes some limitation to analyze and reuse the costs. This limitation to access cost information means that the lessons learned from preceding cost estimating may not systematically feed back into following cost estimates. As an alternative, decommissioning cost estimation framework is indispensable to reflecting available experience and knowledge for decommission costs. This study provides the cost estimation framework including data flow and structuralization based on engineering and bottom up approach to enhance decommissioning cost estimation.

• International journal of advanced smart convergence
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• v.13 no.2
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• pp.88-93
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• 2024

The main problem with existing edge detection techniques is that they have many limitations in detecting edges for complex and diverse images that exist in the real world. This is because only edges of a defined shape are discovered based on an accurate definition of the edge. One of the methods to solve this problem is the cost minimization method. In the cost minimization method, cost elements and cost functions are defined and used. The cost function calculates the cost for the candidate edge model generated according to the candidate edge generation strategy, and if the cost is found to be satisfactory, the candidate edge model becomes the edge for the image. In this study, we proposed an enhanced candidate edge generation strategy to discover edges for more diverse types of images in order to improve the shortcoming of the cost minimization method, which is that it only discovers edges of a defined type. As a result, improved edge detection results were confirmed.

• Proceedings of the Korean Institute of Intelligent Systems Conference
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• 2003.09a
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• pp.264-267
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• 2003

Multiple sequence alignment is a useful tool to identify the relationships among protein sequences. Dynamic programming is the most widely used algorithm to obtain multiple sequence alignment with optimal cost. However dynamic programming cannot be applied to certain cost function due its drawback and to produce optimal multiple sequence alignment. We proposed sub-alignment refinement algorithm to overcome the problem of dynamic programming and impelmented this algorithm as a module of our MS Windows-based sequence alignment program.

• Proceedings of the Korea Contents Association Conference
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• 2004.11a
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• pp.280-284
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• 2004

In this paper, we propose a low-cost near-field measurement system using a circular cylindrical scanning formula in order to obtain the radiation pattern of an AUT (Antenna Under Test). Near-field measurement is performed with the improved circular cylindrical scanning based on a planar scanning. We propose a novel method that replaces a network analyzer and we also offer the specifications of the near-field measurement system.

• Journal of Korean Society on Water Environment
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• v.23 no.1
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• pp.131-137
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• 2007

Industrial wastewater management guideline and evaluation model of Best Available Technologies for the leather tanning and finishing industry was developed as an economical evaluation model using evaluation of BAT including economical evaluation combined with cost analysis model and cost annualization model in considering of economical factors and non-water environmental factors. It was verified that approximately 10% will be increased annually to modify conventional treatment process ($3,700m^3/d$) of J leather wastewater treatment plant to advanced process of K leather wastewater treatment plant.