• Title/Summary/Keyword: Costs analysis

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The Effect of Technology Difficulty and Safety Perception on Customer Value Perception and Intention to Use Self-Service Technologies (셀프서비스기술 환경에서 기술난이도와 안전성 지각이 고객가치인식과 지속사용의도에 미치는 영향)

  • Bu, Shaoyang;Liu, Tianyuan;Koh, Joon
    • Knowledge Management Research
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    • v.23 no.1
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    • pp.47-67
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    • 2022
  • Computer and Internet information technologies(ICTs) have changed the modern service industry and people's life style. In particular, the global spread of COVID-19 has attracted more attention to contact service types such as self-service technology. With the increase in labor costs and the enhancement of consumer self-awareness, more and more companies transfer part of their work to customers through their own service technology. This study seeks to answer the following questions. (1) Do technology difficulty and safety perception affect customer value recognition in the self-service technologies? (2) Does customer value recognition influence the intention to use such technologies continuously? This study conducted an empirical analysis with 327 samples to validate the influence of self-service characteristics(technology difficulty and safety perception) on customer value recognition and continuous utilization intentions. Also, it analyzes the moderating effects of age and frequency of use on the relationship between self-service characteristics and customer value recognition. The study results show that the technology difficulty does not affect the customer's perceived value recognition; and the higher the customer's value recognition, the higher the intention of continuous use.

Thickness Design of Composite Pavement for Heavy-Duty Roads Considering Cumulative Fatigue Damage in Roller-Compacted Concrete Base (롤러전압콘크리트 기층의 누적피로손상을 고려한 중하중 도로의 복합포장 두께 설계)

  • Kim, Kyoung Su;Kim, Young Kyu;Chhay, Lyhour;Lee, Seung Woo
    • KSCE Journal of Civil and Environmental Engineering Research
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    • v.42 no.4
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    • pp.537-548
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    • 2022
  • It is important to design the pavement thickness considering heavy-duty traffic loads, which can cause excessive stress and strain in the pavement. Port-rear roads and industrial roads have many problems due to early stress in pavement because these have a higher ratio of heavy loads than general roads such as national roads and expressways. Internationally, composite pavement has been widely applied in pavement designs in heavy-duty areas. Composite pavement is established as an economic pavement type that can increase the design life by nearly double compared to that of existing pavement while also decreasing maintenance and user costs. This study suggests a thickness design method for composite pavement using roller-compacted concrete as a base material to ensure long-term serviceability in heavy-duty areas such as port-rear roads and industrial roads. A three-dimensional finite element analysis was conducted to investigate the mechanical behavior and the long-term pavement performance ultimately to suggest a thickness design method that considers changes in the material properties of the roller-compacted concrete (RCC) base layer. In addition, this study presents a user-friendly catalog design method for RCC-base composite pavement considering the concept of linear damage accumulation for each container trailer depending on the season.

A Study on the Design of Hanwoo Farming Model (한우 창업모델 설계에 관한 연구)

  • Shin, Yong Kwang
    • Journal of Practical Agriculture & Fisheries Research
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    • v.24 no.2
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    • pp.12-22
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    • 2022
  • The purpose of this study is to design a farming model for Hanwoo start-up farmers. I prepared a Hanwoo production plan model according to the growth cycle of Hanwoo using EXCEL. The Hanwoo production plan model was simulated in two model: Model 1 (a model that only purchases Hanwoo calf) and Model 2 (a model that purchases both Hanwoo cow and Hanwoo calf). Next, I reviewed the profits and costs of two Hanwoo simulation models. As a result of the analysis, Model 2 has the following characteristics compared to Model 1. First, Model 2 requires a lot of initial investment. Second, Model 2 is advantageous in terms of farm cash balance because imports occur every year. Third, Model 2 can efficiently use facilities and machines.

Evaluation of Applicability of Perovskite Dosimeter based on CsPbBr3 Material to Quality Assurance in Radiation Therapy (CsPbBr3을 기반으로 한 Perovskite 선량계의 방사선치료 Quality Assurance에 대한 적용가능성 평가)

  • Yang, Seung-Woo;Park, Sung-Kwang
    • Journal of the Korean Society of Radiology
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    • v.16 no.3
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    • pp.211-216
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    • 2022
  • In radiation therapy, accurate Quality Assurance (QA) is required to irradiate tumor tissue while minimizing damage to normal tissue. Therefore, a dosimeter that can accurately measure radiation is needed. The purpose of this study is to develop a highly efficient radiation dosimeter with high sensitivity by applying a particle in binder method that can reduce manufacturing costs and simplify processes to perovskite materials that are cheaper and simpler to manufacture. By evaluating the response characteristics to high-energy photon, the applicability of QA dosimeter to radiation therapy was evaluated. As a result of reproducibility evaluation, RSD at 6 MV energy was presented as 1.178% and 15 MV energy was presented as 1.141%. As a result of linearity evaluation according to linear regression analysis, R2 values of 0.9999 were presented under each condition of 6 MV and 15 MV energy. It was found that the CsPbBr3 dosimeter manufactured based on the results of reproducibility and linearity evaluation is highly applicable as a QA dosimeter in the field of therapeutic radiation. The CsPbBr3 dosimeter manufactured in this study presented more than the standard performance in the evaluation of reproducibility and linearity, and it can be used as a radiotherapy QA dosimeter through improvement.

Experimental Evaluation of the Flexural Behavior of SY Permanent Steel Form for RC Beam and Girder (SY 비탈형 보 거푸집의 휨 거동에 대한 실험적 고찰)

  • Bae, Kyu-Woong;Boo, Yoon-Seob;Shin, Sang-Min
    • Journal of the Korea Institute of Building Construction
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    • v.22 no.1
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    • pp.11-21
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    • 2022
  • Currently, in the domestic construction industry, the free web method has been emerging as a potential solution to the shortage of skilled workers due to the prolonged COVID-19 crisis, as it helps in securing economic feasibility through shortening the construction period and reducing labor costs. To consider one part of the construction method, in this study, the bending behavior according to the load was evaluated for the SY slope-type beam formwork, which was manufactured at a factory, assembled with rebar, brought into the site, and then poured into the site. For the SY Beam standard cross-sectional shape, a cross-sectional dimensional width of 400mm and depth 600mm determined through structural modeling using the MIDAS GEN program were applied. A total of 6 specimens were made with a member length of 5,000mm, 5 specimens and one RC specimen in the comparison group were manufactured in real-size format using the thickness of the steel plate(0.8, 1.0, 1.2mm) as a variable, and bending experiments were performed. In the bending test, the steel plate deck showed high initial stiffness and maximum strength as it yielded, which showed that it sufficiently contributed to the flexural strength. It is judged that additional analysis and experimental studies for 1.05, 1.1, and 1.15mm are needed to derive the appropriate steel plate thickness and the method for calculating the tensile force contribution of the steel plate to secure the manufacturing, construction and economic feasibility of SY Beam in the future.

Experimental Study on Deformation Resistance Capacity of SY Permanent Steel Form for RC Beam and Girder under Casting Concrete (SY 비탈형 보 거푸집의 콘크리트 타설시 변형저항성능에 관한 실험적 연구)

  • Bae, Kyu-Woong;Shin, Sang-Min
    • Journal of the Korea Institute of Building Construction
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    • v.21 no.6
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    • pp.605-615
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    • 2021
  • Recently, to shorten construction periods and reduce labor costs, the need for a corrugated beam form in the RC structure is being emphasized. The purpose of this study is to evaluate the deformation performance of SY Beam, a newly developed corrugated beam form work, during concrete casting. The standard cross-sectional shape of SY Beam was determined by modeling the deck structure of various thicknesses using the MIDAS GEN program. As a result, the cross-sectional dimensions of the SY Beam were determined to be 400mm and 450mm in width and height, respectively. A total of three SY Beam specimens were fabricated using steel plate thicknesses of 0.8, 1.0, and 1.2mm. The load conditions applied during casting concrete at the actual site are reflected. The vertical and horizontal displacements of the SY beam were measured during concrete casting. As a result, the vertical displacement showed a tendency to decrease as the thickness increased. Considering both vertical and horizontal displacement, the case with steel plate thickness of 1.2mm is the safest and most immediately applicable to the field. In the future, to secure manufacturability, constructability, and economics, the optimum steel plate thickness should be derived, and additional analysis and experimental studies for 1.05, 1.1, and 1.15mm are required.

The Effect of the Adoption of Principle-based International Financial Reporting Standards on Financial Reporting of Korean Small/Medium-Size Enterprises(SMEs) (원칙중심의 국제회계기준 도입이 중소-중견기업의 재무보고에 미친 영향에 관한 연구)

  • Kim, Eung-Gil;Han, Soong-Soo
    • Korean small business review
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    • v.42 no.2
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    • pp.1-22
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    • 2020
  • This paper examines the effect of the adoption of international financial reporting standards(IFRS) on the financial reporting of SMEs. As IFRS is principle-based, management's discretion is needed to reflect the economic substance of transactions, and a sound internal accounting infrastructure is needed to support the judgment process. In the case of SMEs, the internal accounting infrastructure is not well established, which makes it difficult to apply principle-based accounting. The survey analysis of 132 small and medium-sized business accounting managers listed in the domestic stock market showed that the reliability of financial statements has increased due to the introduction of IFRS. In particular, SMEs perceived their financial statements as being more reliable after the adoption of IFRS than midsize companies. However, it was found that the costs and risks from the preparation of financial statements have increased significantly, and conflicts between auditors and supervisory authorities related to the application of the principles have increased. In particular, midsize companies felt the increase in conflict with auditors and supervisory authorities bigger than small companies. As for the practical difficulties in applying IFRS, both small and medium-sized companies have difficulty in interpreting the standards and lacked guidelines. In order to resolve these difficulties, it is necessary to enhance the function of Q&A by the Korea Accounting standard board(KASB) or Financial Supervisory Service(FSS). In conclusion, the reliability of the financial statements of SMEs has improved with the introduction of IFRS. However, we believe that policy and institutional support is needed in order to have better financial reporting for SMEs.

The Earnings Quality and Firm Characteristics - KOSDAQ (기업특성에 따른 회계이익의 질 - 코스닥기업 대상)

  • Moon, Hyun-Ju
    • Korean small business review
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    • v.42 no.4
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    • pp.123-146
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    • 2020
  • This study, targeting KOSDAQ-listed companies, examined the relationship between variability of accruals and corporate characteristics. First, the analysis results show that executives of companies with high debt ratios are more likely to violate debt contracts, so there is a strong temptation to use discretionary accrual items. Second, for companies with large volatility in operating cash flows, Executives of these companies are strongly inclined to utilize accruals for the purpose of abuse of discretion. Third, the larger the company, the more sensitive it is to political costs, so it is less tempted to use the accruals item than a smaller company. Fourth, the corporate age is thought to be the maturity of the company, Executives of such companies have little room to use accruals to abuse their discretion. Fifth, in the case of profit dummy variables, the companies reporting losses have more temporary accrual items than those reporting profits, so this increases the uncertainty in their accounting information than the latter. Sixth, for those companies that are indicated as inappropriate as a result of audit, the more likely their executives are to use the accrual items, and the lower the quality of their accounting profits is. Lastly, Companies audited by 4 Big domestic accounting firms have less discretionary accrual fluctuations than companies audited by non-big 4 accounting firms. Thus, it was found that the accrual amount allows the discretion of corporate executives differently according to the characteristics of the company.

Comparing the Effects of Regional Household Expenditure Burden on Childbirth Intention of Married Women: The Case of Capital and Non-Capital Regions (지역별 가계지출 부담이 기혼여성의 출산 의사에 미치는 영향: 수도권과 비수도권 비교를 중심으로)

  • Lee, Da-Eun;Seo, Wonseok
    • Journal of Cadastre & Land InformatiX
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    • v.51 no.2
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    • pp.151-168
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    • 2021
  • This study compared and analyzed the effect of the burden of household expenditure in the metropolitan and non-metropolitan areas on the intention to childbirth intention to married women using a panel logit model. To this end, this analysis targeted married women aged 25 to 39 who are highly likely to be fertile. The main results are as follows; First of all, it was confirmed that the economic power of spouse can be an important factor in the childbirth intention regardless of region. Second, it was found that the higher the satisfaction of marriage had a positive effect on the childbirth intention, and also higher the value that children must have, the higher the childbirth intention. Third, it was confirmed that the burden of household expenditure is the most important factor in the willingness to childbirth intention, excluding factors such as the number of existing children. In particular, the burden on education spending in both the capital region and non-capital region was found to be a key reason for the decrease in the childbirth intention. Lastly, the burden of household expenditure showed different effects on childbirth intention on depending on the region. Specifically, in the capital region, medical spending and loans had a greater impact, while, in the non-capital region, transportation and communication costs had a greater impact on childbirth intentions. Through the results, this study confirmed the implication that easing the burden on household expenditure is continuously necessary to enhance childbirth, and that discriminatory policy approaches are required depending on the area of residence.

A Web-based Monitoring of Electrical Energy Consumption and Data Analysis of Smart Farm Facilities (스마트팜 전기 사용에 대한 웹기반 실시간 모니터링 시스템 운영 및 전력사용량 분석)

  • Lee, Mu Yeol;Sim, Sojeong;Kim, Eun-jeong;Han, Young-Soo
    • Journal of Bio-Environment Control
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    • v.31 no.4
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    • pp.366-375
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    • 2022
  • The monitoring of electricity consumption using Internet of Things (IoT) technology is attracting attention as a technology to reduce operation costs of smart farms. In this study, we propose a method to apply a real-time electrical consumption monitoring system (the e-Gauge system) and utilization of the collected data real-time while a melon-producing smart farm is in operation. For this purpose, the electrical consumption data for the individual smart-farm facilities such as boilers, nutrient distribution systems, automatic controllers, circulation fans, boiler controllers, and other IoT-related utilities were collected during three months of melon cultivation period. By using the monitoring results, the electrical energy consumption pattern was analyzed as an example, and necessary considerations needed to optimally utilize the measurement data were suggested. This paper will be useful in lowering the technological implementation barriers for new researchers to build a electrical consumption monitoring system and reducing trial and errors in the usage of the generated data.