• Journal of the East Asian Society of Dietary Life
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• v.18 no.1
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• pp.149-157
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• 2008

This study examined the cost consciousness, food materials satisfaction, job satisfaction, and degree of food materials management of chefs, as a means to increase food materials management efficiency in hotel restaurants and to make suggestions, for efficiently reducing food material costs, Chefs from eleven 5-star hotels and one exceptional-grade restaurant in Seoul were asked to fill out a questionnaire for sampling. A total of 350 questionnaires were distributed and 334 were returned (95.4% return rate). The characteristics of the respondents were examined by population statistics analysis, and the chefs' cost consciousness, food materials satisfaction, and job satisfaction were examined by descriptive statistics after reliability and propriety analyses. The degree of cost consciousness in the respondents was very high and this degree of consciousness proved to have a partially significant impact on the degree of food materials management. That is when the chefs were more conscious about cost, the degree of food materials management was high. This implies that food materials satisfaction can be enhanced by enhancing the degree of food materials management. Job satisfaction also had a partially significant, influence on the degree of food materials management. Therefore, it is necessary to maintain consistency in the quality and inspection of food materials, provide related information, enhance the satisfaction level for standards of food materials and improve policies for welfare and career after retirement in order to enhance the job satisfaction of chefs and subsequently reduce costs in relation to the level of food materials management.

• Journal of the Korean Dietetic Association
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• v.6 no.1
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• pp.33-43
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• 2000

Environmental pressures from such sources an economic condition, the government and inter-institutional competition create managerial challenges. Economic pressures may be forcing dietetic dept, in hospital to utilize cost∙benefit analysis to assist them in their problem solving. Cost∙benefit analysis have been widely used in business, industry and many other fields with only limited application to foodservice. Due to the lack or this information the purposes of this study were to identify use of cost∙benefit analysis in hospital foodservice system to evaluate the economic efficiency of alternatives, and to make recommendation for operation system change. Using the cost∙benefit method, cash flows are separated into cost and benefits. For an alternative to be selected, indicators, such as NPV, benefit-cost ratio (B/C ratio) with 5% discount rate per annum. The sensitivity analysis was also conducted with difference rate 3%, 7% respectively and reduced employee payroll change. The result of this study can be summarized as follows : 1. The total cost of investment for operation system change was 390,570 thousand won and the total benefit through operation system change was 865,808 thousand won. 2. Net present value(NPV) for 5 years was 475,239 thousand won and benefit-cost ratio was 2.22. 3. In sensitivity analysis with different discount rate 3%, 7%, benefit-cost ratio was 2.25, 2.18 respectively, with total reduced employee payroll change, benefit-cost ratio was 2.86. In conclusion, total benefits were exceeded total costs. Therefore, the project of operation system change in hospital foodservice was found to be economically efficient.

• The Korean Journal of Ecology
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• v.21 no.5_1
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• pp.409-418
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• 1998

A molel study was conducted to determine the optimal sample size for the analysis of the aquatic insect community in a stream reach of the Pangtae Creek, Kangwon-do in October 1995 and may 1996. The results showed that the required minimum sample size varied and depended on the purposes of the community analysis. Acoording to the Species: Area Curve method, at least 16 Surber samplings ($30{\times}30cm$) were required in a stream reach in each spring and fall survey. The species diversity index did not vary significantly as the sample size increased. Based on the coefficient of variation analysis, the minimum sample sizes of 10 were required in order to compare seasonal differences of the community in the study area. Considering the static community structure of aquatic insects, including both species numbers and individual numbers of aquatic insects, 11 and 7 samplings were optimal sizes for the fall and spring survey, respectively. We concluded that 12 Surber samplings from 3 riffle-pool sequences (4 samplings at each riffle-pool sequence) would be required in a stream reach (length 1 km) to obtain reliable as well as cost efficient data. Our model showed that the optimal sample size should be determined by interactions between minimum sample size, the degree of data reliability, and cost efficiency.

• Proceedings of KOSOMES biannual meeting
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• 2006.05a
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• pp.15-20
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• 2006

In this study, we had investigated several input factors and output factors, to maintain safety management, of domestic shipping companies, and then had analyzed the efficiency of performance of performance about each shipping companies' safety management system from 1998 year to 2004 year using DEA method As the result of analysis, the annual mean efficiency of total companies tended downward every year. Analysis was that the cause was increase of the cost of repairing ship, the cost of ship's stores and idle day of ship.

• Journal of Power Electronics
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• v.15 no.2
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• pp.319-326
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• 2015

In this paper, a cost-effective single switch multi-channel LED (light emitting diode) driver is proposed. While conventional LED drivers require as many non-isolated DC/DC converters as the number of LED channels, the proposed LED driver needs only one power switch and several balancing capacitors instead of expensive non-isolated DC/DC converters. Therefore, the proposed driver features a simpler structure, with a lower cost and a higher efficiency. Because its power switch can be turned off under the zero current switching condition, it has very desirable advantages such as improved electromagnetic interference characteristics and high efficiency. Moreover, it uses only a small number of DC blocking capacitors with no additional active devices for the current balancing of multi-channel LEDs. As a result, the proposed driver exhibits high reliability and is cost effective. To confirm the validity of the proposed driver, a theoretical analysis is performed, and design considerations and experimental results obtained from a prototype that is applicable to a 46" LED-TV are presented.

• Asia-Pacific Journal of Business
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• v.13 no.3
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• pp.93-118
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• 2022

Purpose - Export marketers may have incentives to attempt real earnings management to avoid low reported earnings. Therefore, we attempted to verify the relationship between cost stickiness and real earnings management in the context of export marketing. Design/methodology/approach - Data were collected from exporters that settle-accounts in December excluding financial businesses listed on the stock market from 2015 to 2019. Multiple regression analysis were employed to analyze the data. Findings - The results showed that there is a negative relationship between cost stickiness and real earnings management. In addition, the results showed that export marketers little attempt to offset the cost inefficiency caused by the increase in expense because of cost stickiness with opportunistic management activities through real earnings management. Rather, as the level of real earnings management appears lower, exporters showing cost stickiness are expected to report management performance based on actual marketing. Furthermore, exporters with a high level of managerial centrality or high managerial overconfidence little attempt to offset cost inefficiency caused by cost stickiness with real earnings management activities. Research implications or Originality - Our study is the first to investigate the quality of earnings information of exporters with cost stickiness. Based on the results, we suggested efficient marketing strategies for exporters.

• KSCE Journal of Civil and Environmental Engineering Research
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• v.34 no.2
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• pp.605-616
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• 2014

The purpose of this study is to analyze transport efficiency of each of the 17 urban railway lines being operated by national public agencies using Data Envelopment Analysis (DEA) and to seek strategies for improving efficiency of the urban railway system. The study identified the economies of scale derived from these values of efficiency and examined the effects on cost for free ride loss and profit of transport by the fare system as the external factor. At the time, Transport profits are estimated by two production factors such as the number of vehicles and service frequency derived from multiple regression. Finally, the measures to improve the efficiency were presented in terms of profitability in the national urban railway line by applying the values of efficiency derived from DEA to multidimensional scaling (MDS).

• Agribusiness and Information Management
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• v.8 no.2
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• pp.1-8
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• 2016

The present study has aimed at analyzing the technical and scale efficiencies of credit utilization by the farmer-borrowers in Chittoor district of Andhra Pradesh, India. DEA approach was followed to analyze the credit utilization efficiency and to analyze the factors influencing the credit utilization efficiency, log-linear regression analysis was attempted. DEA analysis revealed that, the number of farmers operating at CRS are more in number in marginal farms (40%) followed by other (35%) and small (17.5%) farms. Regarding the number of farmers operating at VRS, small farmers dominate the scenario with 72.5 per cent followed by other (67.5%) and marginal (42.5%) farmers. With reference to scale efficiency, marginal farmers are in majority (52.5%) followed by other (47.5%) and small (25%) farmers. At the pooled level, 26.7 per cent of the farmers are being operated at CRS, 63 per cent at VRS and 32.5 per cent of the farmers are either performed at the optimum scale or were close to the optimum scale (farms having scale efficiency values equal to or more than 0.90). Nearly 58, 15 and 28 percents of the farmers in the marginal farms category were found operating in the region of increasing, decreasing and constant returns respectively. Compared to marginal farmers category, there are less number of farmers operating at CRS both in small farmers category (15%) and other farmers category (22.5%). At the pooled level, only 5 per cent of the farmers are operating at DRS, majority of the farmers (73%) are operating at IRS and only 22 per cent of the farmers are operating at CRS indicating efficient utilization of credit. The log-linear regression model fitted to analyze the major determinants of credit utilization (technical) efficiency of farmer-borrowers revealed that, the three variables viz., cost of cultivation and family expenditure (both negatively influencing at 1% significant level) and family income (positively influencing at 1% significant level) are the major determinants of credit utilization efficiency across all the selected farmers categories and at pooled level. The analysis further indicate that, escalation in the cost of cultivation of crop enterprises in the region, rise in family expenditure and prior indebtedness of the farmers are showing adverse influence on the credit utilization efficiency of the farmer-borrowers.

• Journal of Hydrogen and New Energy
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• v.21 no.6
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• pp.595-603
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• 2010

This paper deals with an economic evaluation of domestic window type photoelectrochemical hydrogen production utilizing solar cells. We make some sensitivity analysis of hydrogen production prices by changing the values of input factors such as the initial capital cost, the solar to hydrogen conversion efficiency, and the system duration time. The hydrogen production price of the window type photoelectrochemical system was estimated as 1,168,972 won/$kgH_2$. It is expected that hydrogen production cost can be reduced to 47,601 won/$kgH_2$ if the solar to hydrogen conversion efficiency is increased to 14%, the system duration time is increased to 20,000 hours, and the initial capital cost is decreased to 25% of the current level. We also evaluate the hydrogen production cost of the water electrolysis using the electricity produced by solar cells. The corresponding hydrogen production cost was estimated as 37,838 won/$kgH_2$. The photoelectrochemical hydrogen production is evaluated as uneconomical at this time, and we need to enhance the solar to hydrogen conversion efficiency and the system duration time as well as to reduce prices of the system facilities.

• 한국태양에너지학회:학술대회논문집
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• 2009.11a
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• pp.388-393
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• 2009

It is important to know character about efficiency of converters before manufacturing it. Recently, various techniques are developed for solar array system. Converters can be used for control of solar array's condition. So, solar array with converter structures are very useful. If we want to measure converter's efficiency after manufacturing it. It's not difficult if we have measuring equipment. But we need to measure efficiency before realization converters for development of optimized efficiency and simulations. This research offers an efficiency calculation of single phase hard switching boost converter. And it is the most basic type of converters. In fact, it can be used techniques for getting higher efficiency like soft-switching and more. But the cost is an important issue in compact solar array system. One way to escape from the cost problem is finding optimized efficiency of basic types of convener.