• Journal of Engineering Education Research
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• v.25 no.2
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• pp.13-21
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• 2022

In many existing studies, the analyses on the application and effect of the project-based learning model (PBL), a student-centered teaching and learning strategy, have been emphasized and carried out in various majors and courses. This case study analyzes the effects of applying a project-based learning model to the engineering accounting course for engineering students in 2021 in the context of the COVID-19 pandemic, compared with the offline course in 2019 and the simple online course in 2020. Project team consisting of 2-3 students carried out online collaborative learning activities for solving open-ended problems through the 5-step PBL procedure including presenting the final result. Except for this online PBL application in 2021, textbooks, lecture contents, assignments, and tests were implemented the same for each semester for three years. Through lecture evaluation and survey by students, the online PBL application semester showed higher effects in inducing student-centered learning, lecture satisfaction, and student competency improvement compared to the non-applying semesters, further, it was evaluated that the online PBL application to the course and evaluation method were more appropriate than other semesters. It is expected that the online PBL method and operation procedure applied in this study can be utilized as a best practice for the design and operation of various online courses for student-centered collaborative learning activities and educational effects.

• Korean Journal of Air-Conditioning and Refrigeration Engineering
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• v.17 no.6
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• pp.560-568
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• 2005

The cost accounting of electricity and heat produced from an energy system is important in evaluating the economical efficiency and deciding the reasonable sale price. The OECOPC method, suggested by the author, was applied to a 650 MW combined cycle cogeneration system having 4 operating modes, and each unit cost of electricity and heat products was calculated. In case that a fuel cost is ${\\}400/kg$ and there are no direct and indirect cost, they were calculated as follows; electricity cost of ${\\}23,700/GJ$ at gas-turbine mode, electricity cost of ${\\}15,890/GJ$ at combined cycle mode, electricity cost of ${\\}14,146/GJ$ and heat cost of ${\\}6,466/GJ$ at cogeneration mode, and electricity cost of ${\\}14,387/GJ$ and heat cost of ${\\}4,421/GJ$ at combined cycle cogeneration mode. Further, these unit costs are applied to account benefit on this system. Since the suggested OECOPC method can be applied to any energy system, it is expected to contribute to cost accounting of various energy systems.

• Journal of Nuclear Fuel Cycle and Waste Technology(JNFCWT)
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• v.20 no.1
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• pp.23-32
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• 2022

Pyroprocessing is a promising technology for managing spent nuclear fuel. The nuclear material accounting of feed material is a challenging issue in safeguarding pyroprocessing facilities. The input material in pyroprocessing is in a solid-state, unlike the solution state in an input accountability tank used in conventional wet-type reprocessing. To reduce the uncertainty of the input material accounting, a double-stage homogenization process is proposed in considering the process throughput, remote controllability, and remote maintenance of an engineering-scale pyroprocessing facility. This study tests two types of mixing equipment in the proposed double-stage homogenization process using surrogate materials. The expected heterogeneity and accounting uncertainty of Pu are calculated based on the surrogate test results. The heterogeneity of Pu was 0.584% obtained from Pressurized Water Reactor (PWR) spent fuel of 59 WGd/tU when the relative standard deviation of the mass ratio, tested from the surrogate powder, is 1%. The uncertainty of the Pu accounting can be lower than 1% when the uncertainty of the spent fuel mass charged into the first mixers is 2%, and the uncertainty of the first sampling mass is 5%.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.17 no.32
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• pp.297-308
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• 1994

In the information system, there are many fields that used by decision making support system. Nowadays, the reasons that the need of the decision making system in audit is increased, are as follows. \circled1 The increased of competitiveness in audit environment \circled2 The rapid replenishment of computer hardware and computer system in corporations. The purposes of this study are as follows. \circled1 The connection of Internal management assess results and practical examination. \circled2 In the making of audit opinion, the establish of non-measure and evaluate logic. \circled3 The suggestion of knowledge base structure about the audit task. \circled4 The development of prototype system for the accounting audit expert system. The expected usefulness of accounting audit expert system development are as follows. \circled1 Audit time may be saved \circled2 The consistence of opinion will be increased \circled3 The elevation of audit technique \circled4 The decreased of audit risk \circled5 In the decision making rationlization of accounting information users, it will be proved as usefulness.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.17 no.30
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• pp.35-41
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• 1994

Improve of productivity is a key for the development of a company, which can be pursued in the apect of material factor and personal factor. And the motives of worker for their job is more influenced by the chance of incentive compensation or self-development than by participation in management and safety of their post ect. Contingency theory is one of the theories that cope with this study Therfore, this study describes incentive compensation for satisfying worker desire related company's productivity, and be presented to the aspect of contingency accounting.

• Korean Journal of Construction Engineering and Management
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• v.21 no.2
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• pp.39-46
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• 2020

Occupational Safety and Health Management Cost were introduced in 1988 to prevent human safety accidents occurring in industrial sites. However, the accounting standards of Occupational Safety and Health Management Cost based on five construction types and three construction amounts do not reflect the characteristics of various construction sites. In order to understand this problem, this study analyzed the utilization rate and usage details of Occupational Safety and Health Management Cost of domestic construction companies. As a result, this study identified considerable number of projects surpassed the limits of allowed usage of Occupational Safety and Health Management Cost and analyzed their causes. Based on these findings, this study suggests the necessity and direction of improvement of Occupational Safety and Health Management Cost accounting standards.

• Journal of the Korea Institute of Information and Communication Engineering
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• v.18 no.4
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• pp.861-866
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• 2014

The scale of national research and development work is expanded gradually and grows bigger, so necessity of building system rises to guarantee more objective and fairer selection of business and clarity of budget administration according to active progress of convergence between study territories. In the study, standard frame work is suggested for information connection between dissimilarities, and based on this work; the study considers the system for information connection of digital budget accounting system handling budget and accounting of national finance and national science technology knowledge information system that is in charge of result administration and result evaluation of national research and development work, so suggests application plan of standard frame work connected with information solving current state and problems for connection.

• Fisheries and Aquatic Sciences
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• v.25 no.3
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• pp.140-150
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• 2022

A method of ultrahigh performance liquid chromatography coupled to high resolution mass spectrometry (UPLC-HRMS) was established for characterization of the lipid profile of Skipjack tuna. Over 300 lipid molecular species were identified through cross-acquisition in both positive and negative ion mode. Phospholipids (PLs) were dominant in Skipjack tuna. Lysophosphatidylethanolamine (LPE), phosphatidylethanolamine (PE), lysophosphatidylcholine (LPC) and phosphatidylcholine (PC) were the main lipid molecular species in PLs, accounting for 89.24% of the total PLs. The ratio of sphingolipids (SLs) and glycerolipids (GLs) were considerable, accounting for 12.30% and 13.60% of the total lipids respectively. Ceramide (Cer) was the main lipid molecular species of SLs, accounting for 64.96% of total SLs, followed by sphingomyelin (SM), accounting for 25.45% of total SLs. Ether diglycerides (ether DG) were the main lipid molecular species of GLs (97.83%). The main fatty acids (FAs) are unsaturated fatty acids (UFAs) in Skipjack tuna. Besides, a new FAs class branched fatty acid esters of hydroxy fatty acids (FAHFA) was detected, together with the FA. The active lipids identified in this study can be used to evaluate the nutritional value of Skipjack tuna.

• Journal of the Korean Society of Fisheries and Ocean Technology
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• v.60 no.3
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• pp.217-227
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• 2024

To analyse and review the fishing performance and species composition according to the size of the entrance and mesh of the pot in the southern coastal waters (Tongyeong, Gyeongsangnam-do and Yeosu, Jeollanam-do), the experiment in this study caught one class, eight orders, 17 families, 23 species, 662 fishes, and 99,833 g. The largest number of fish species was Conger myriaster (301 fishes caught) accounting for 45.5%, followed by Octopus vulgaris (152) accounting for 23.0%, Charybdis japonica (45) accounting for 6.8%, Sebastiscus marmoratus (43) accounting for 6.5%, and Parapercis sexfasciata (42) accounting for 6.3%. Conger myriaster, Octopus vulgaris, Charybdis japonica, Sebastiscus marmoratus, and Parapercis sexfasciata accounted for 88.1% of the total catch. For other fish species, 68 fishes of 18 species were caught, accounting for 12.5% of the total. As a result of the total catch survey, the catch rate of Conger myriaster was the highest at 50.9% in B. 22 mm/280 mm. In addition, the average total length per fish increased as the entrance size increased. The weight ratios of Conger myriaster, Octopus vulgaris, and other fish species based on the total weight caught in each pots of the six species of test fishing gear are as follows. A pots 66.6%, 26.5%, 6.9%, B pots 57.2%, 24.5 %, 18.3%, C pots 43.2%, 31.5%, 25.3%, D pots 7.4%, 56.7%, 35.9%, E pots 43.6%, 0%, 56.4%, and F pots 5.0%, 79.6%, 15.4%.

• Journal of the Society of Naval Architects of Korea
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• v.46 no.3
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• pp.362-371
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• 2009

Shipbuilding is a typical 'build to order' industry. It has a business model that generates revenues from building various ships and offshore products in accordance with owner's requirements at each production stage. Under uncertainty in shipping market, it is very essential for the shipbuilder to prepare the fast and competitive decision for product portfolio strategy in order to maximize contribution margin by exploiting production facilities and constraints. In this study, we introduce the unique decision supporting methodology for the optimal product portfolio sets based on Theory of Constraints(TOC). This methodology is established by adopting the concept of Drum Buffer Rope(DBR) in constraints planning and Throughput Accounting (TA) in management accounting of TOC. In addition, Decision Supporting System(DSS) is implemented. This DSS system provides a throughput estimator with reflecting the cost structure of shipbuilding industry and a resource simulator built on heuristic algorithms to operate major constraint-resources in shipyard such as dock, quay and pre-erection area etc. Several examples are presented to show that the proposed methodology and system can effectively support the strategic decision-making process of a global shipbuilding company.