• 제목/요약/키워드: Forma Methods

검색결과 10건 처리시간 0.029초

계획사업을 위한 추정 제조 원가 명세서와 추정 손익 계산서 작성 : 동업계의 실적 자료를 이용하는 방법을 중심으로 (Preparation of Pro Forma Manufacturing Cost, and Profit and Loss Statements Using Historical Data of the Same Industry)

  • 박춘엽
    • 산업공학
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    • 제4권1호
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    • pp.35-46
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    • 1991
  • The purpose of this paper is to present how to prepare pro forma manufacturing cost, and profit and loss statements using the historical data of the industry to which the project under consideration belong to. This approach is proposed because it is relatively simple compared with possible alternative methods. The approach proposed here can be used in countries other than Korean if relevant historical data is available. An example is shown.

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TWO COLORIMETRIC ASSAYS VERIFY THAT CALCIUM SULFATE PROMOTES PROLIFERATING ACTIVITY OF HUMAN GINGIVAL FIBROBLASTS

  • Chae, Min;Kim, Su-Yeon;Kim, Soo-Yeon;Lee, Suk-Won
    • 대한치과보철학회지
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    • 제45권3호
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    • pp.382-388
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    • 2007
  • Statement of problem. The role of calcium sulfate in stimulating the growth of gingival soft tissue has been reported in few studies. Such a unique property of calcium sulfate could serve as a trouble-solving broker in compensating for the lack of soft tissues in various oral surgeries. Purpose. The purpose of this study was to compare the proliferating activities of human gingival fibroblasts seeded on various bone graft barrier materials of calcium sulfate, collagen, and polytetrafluorethylene (PTFE). Material and methods. Two calcium sulfates ($CAPSET^{(R)}$. and $CalForma^{(R)}$, Lifecore Biomedical Inc., St. Paul, Minnesota, USA), a resorbable natural collagen ($Bio-Gide^{(R)}$, Geistlich Pharma Ag., Wolhusen, Switzerland), and a non-resorbable PTFE ($TefGen-FD^{(R)}$, Lifecore Biomedical Inc., St. Paul, Minnesota, USA) served as the human gingival fibroblasts' substrates and comprised the four experimental groups, whereas the untreated floors of culture plastics were used in the control group, in this study. Cells were trypsinized, seeded, and incubated for 48 h. The proliferating activities of fibroblasts were determined by XTT and SRB assay and absorbance (optical density, OD) was measured. One-way ANOVA was used to analyze the differences in the mean OD values between the groups of CAPSET, CalForma, Bio-Gide, TefGen, and the control (p<0.05). Results. From the XTT assay, the mean OD value of the control group, the highest, was significantly greater than that of any of the four experimental groups followed by CalForma, CAPSET, TefGen, and Bio-Gide. Further, the mean OD value of CalForma, was significantly greater compared to that of Bio-Gide. From the SRB assay, Calforma showed the highest mean OD value, which was significantly greater than that of any other groups, followed by the control, CAPSET, Bio-Gide, and TefGen. The mean OD values of both the control and CAPSET were significantly greater compared to that of TefGen (p<0.05). Conclusion. Assessment of the viability and proliferation of cultured fibroblasts seeded and incubated for 48 h on various barrier-material substrates using XTT and SRB assay showed that calcium sulfate $CalForma^{(R)}$ promotes the proliferating activity of human gingival fibroblasts.

전자연동장치 S/W 안전성 확보를 위한 Z 방법표현에 관한 연구 (Study on Z specification for S/W Safety of Computer Based Interlocking Systems)

  • 안진;이종우
    • 한국철도학회논문집
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    • 제20권1호
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    • pp.55-63
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    • 2017
  • 철도에 사용되고 있는 Safety critical systems 중 하나인 연동장치는 relay-based systems에서 computer-based systems으로 급속히 변환되고 있다. computer-based interlocking systems (CBI)의 안전성확보가 중요한 문제 중 하나로 떠오르고 있다. CBI를 구성하는 연동논리 software는 시스템 안전성에 직접적으로 영향을 미치는 부분 중 하나이다. Formal methods 중 하나인 "Z"notation은 이 software 안전성 확보를 위해 software 명세에 많이 사용되고 있다. 본 논문에서는 "Z"notation을 이용하여 연동논리 일부분을 구현하였으며, Z/EVES를 이용하여 검증을 하였다.

邊山半島 國立公園의 植生 (The Vegetation of Pyonsan Peninsula National Park , Buan)

  • Kwak, Seung-Hoon;Hun-Youg Chom;Chang-Hwan Kim;Bong-Seop Kil
    • The Korean Journal of Ecology
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    • 제14권2호
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    • pp.181-194
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    • 1991
  • Vascular plants, the structure and interrelationship of the forst vegetation in pyonsan peninsula national park were inverstigated by phytosociological, continuum analysis and ordination methods. The flora was composed of 119 families,411 genera, 609 species, 79 varieties, 10 forma or 698 taxa. Some characteristics of the plants have been represented such as ch-$D_1$-$R_5$ type in biological one, erect form in growth on. It is noticeable that lycoris aurea, carpinus tschonoskii var. eximia, corylus hallaisanensis and abeliophyllum distichun among the investigated plants delong to endemic and/or rare species. The forest vegetation was classified into seven communities: quercus variabilis, pinus densiflora, quercus serrat, platycarya, carpinus tschonoskii, quercus dentata, zelkova serrata community. and quercus variabilis, pinus densiflora and pinus rigida, were the commonest species among distributed species. In addition interrelationship between diversity and dominant indrx of quercus variabilis community was little different each other and that of accordance altitude also was not much distinguishable. Platycarya strobilacea, pinus densiflora and quercus variabilas community were distinguished different groups by polar ordination.

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비슬산 진달래나무군락지의 식생특성과 관리방안 (Management Methods and Vegetation Characteristics of Rhododendron mucronulatum Habitat in Mt. Biseul)

  • 박인환;조광진
    • 한국환경복원기술학회지
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    • 제15권3호
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    • pp.55-66
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    • 2012
  • This study was carried out to investigate vegetation of Rhododendron mucronulatum habitat in Mt. Biseul to recommend basic information for synecological characteristics and management methods. The survey was carried out from May to July, 2011 and totally 46 vegetation data including 42 families 93 genera 108 species 16 varieties and 5 forma were collected and analyzed. Among the investigated 129 taxa, the numbers of rare plant resources were summarized as 19 taxa; The rare plants designated by Korea Forest Service, the specific plants by floristic region and the endemic plants were listed as 3 taxa, 15 taxa and 4 taxa, respectively. Rhododendron mucronulatum habitat of Mt. Biseul was classified into 3 plant communities (Carex lanceolata-Rhododendron mucronulatum community, Potentilla dickinsii-Selaginella rossii community, Carex lanceolata-Quercus mongolica community). Carex lanceolata-Rhododendron mucronulatum community was subdivided into Tripterygium regelii subunit and Miscanthus sinensis for. purpurascens subunit by human interference degree. And synecology, syndynamics, synchorology of these plant communities were identified, and Site-species ordination analysis by Principal Coordinate Analysis (PCoA) reflected that human impact, soil moisture condition were main ecological factors determining the distribution pattern of classified plant communities. Therefore these plant communities correspond to quite distinctive 4 habitat types : unstable-dry type=Miscanthus sinensis for. purpurascens subunit, unstable-moderate type=Tripterygium regelii subunit, stable-dry type=Potentilla dickinsii-Selaginella rossii community, stable-moderate type=Carex lanceolata-Quercus mongolica community. Finally, through the vegetational diagnosis, proper management methods such as a limit on the access of visitors, planting of native woody plants after removing unwanted vines or grass were suggested.

An Analysis of Work-Related Musculoskeletal Disorders Among Butchers in Kano Metropolis, Nigeria

  • Kaka, Bashir;Idowu, Opeyemi A.;Fawole, Henrietta O.;Adeniyi, Ade F.;Ogwumike, Omoyemi O.;Toryila, Mark T.
    • Safety and Health at Work
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    • 제7권3호
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    • pp.218-224
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    • 2016
  • Background: Butchering is often associated with high rates of work-related musculoskeletal disorders (WRMSDs). However, published work on the prevalence of WRMSDs among butchers in Nigeria is scarce. This is important because meat processing practices differ across geographical and cultural locations. This study was therefore aimed at analyzing WRMSDs among butchers in Kano metropolis. Methods: Sociodemographic and work-settings information was obtained from 102 male cattle butchers (age, $37.49{\pm}11.68years$) through survey. Information on the prevalence and pattern of musculoskeletal disorders was obtained from the respondents using the Standardized Nordic Questionnaire. Additional information on health seeking practices was also obtained using a pro forma. Associations between the prevalence of WRMSDs and each of the sociodemographic data and work settings were explored using Chi-square analysis. The level of significance was set at p < 0.05. Results: The 12-month and point prevalence rates of WRMSDs among butchers in this study were 88.2% and 74.5%, respectively. Whereas lower back complaints (66.7%) were the overall and lower body quadrant's most commonly reported WRMSDs among the butchers surveyed, wrist/hand complaints were the leading upper quadrant's (45.1%) most commonly reported WRMSDs among the respondents. There were significant associations between age and majority of WRMSDs in the body regions. Only 23.3% of the 90 individuals who had WRMSD visited the hospital to seek redress for their WRMSD. Conclusion: The prevalence of WRMSDs is high among butchers in Kano Metropolis. Few individuals with WRMSD utilize healthcare facilities. Age is a major risk factor in this setting.

구독형SW 모델의 사업성 평가 방안에 관한 실증연구 (An Empirical Study on Business-Viability-Assessment Method Based on Subscription Software Model)

  • 박기곤
    • 한국인터넷방송통신학회논문지
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    • 제24권4호
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    • pp.155-165
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    • 2024
  • Software as a Service라 불리는 서비스형 Software, SaaS 사업은 최근 급격히 성장하고 있는 Software 비즈니스 모델 중 하나로, 팬데믹 이후 경기 침체 상황에서도 SaaS 사업은 IT 기업의 중요 사업 모델로 발전하고 있다. SaaS의 수익 구조는 구독 경제의 틀을 갖추고 있으며, 사용자가 사용한 서비스에 대해서만 비용을 지불한다. 다시 말해, SaaS는 구독형 과금 방식으로, 구독자는 인터넷을 통하여 클라우드 컴퓨터에 Upload 되어 있는 소프트웨어를 제공받는 것이다. 본 연구는 Software Solution 개발업체가 구축형 SW 중심에서 구독형 SW 중심으로 비즈니스 모델을 전환하면서 발생되는 손익 매출의 하락을 극복하기 위한 방안에 대한 연구와 정량적인 사업성 평가를 통하여 구독형 과금 형태를 어떻게 선정할 것인지, 투자 비용을 빠르게 회수할 수 있는 방안에 관한 연구를 목적으로 한다. 따라서, 기업 측면에서는 지금까지 정성적인 방법에 의존하던 사업기획 방안에서 벗어나, 좀 더 정량적으로 산정할 수 있는 구독 서비스 사업성 평가를 통한 구독료 산정으로 고객에게 합리적인 비용의 서비스 공급으로 신성장 분야의 선도업체로 나아갈 수 있는 밑거름이 될 수 있을 것이라 사료된다.

종업원의 주식보상시스템이 기업성과에 미치는 영향 (The Effect on Firm's Performance of Employee Stock Option)

  • 박종혁
    • 경영과정보연구
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    • 제28권1호
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    • pp.71-97
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    • 2009
  • 주식보상시스템의 도입으로 기업은 최소의 비용으로 유능한 인재를 확보함으로써 기업의 경쟁력을 강화할 수 있고, 특히 첨단산업과 같은 성장산업에서 고급인력을 양성하고 기술력을 확보함으로써 기업의 대내외적인 경쟁력을 확보할 수 있게 된다. 또한 종업원의 동기를 부여함으로써 임직원의 잠재적인 주주화를 통해 주인의식고취 및 책임경영을 실현 시킨다. 본 연구는 주식보상시스템의 도입에 따른 회계변수평가모형이 기업가치를 평가하는데 유용한지를 검증하였으며 현행 기업회계기준에 의해 작성된 주식매입선택권이기업 지식자산의 형태로 자산화되었을 경우 기업가치 평가를 검증하였다. 연구 결과 회계변수들은 기업가치를 평가하는데 유용한 측정치들이었으나 스톡옵션 부여와 관련된 주식매입선택권의 경우 현행 기업회계기준 방법에 의하였을 경우에는 주식매입선택권과 주식보상비용 모두 유의하지 않은 것으로 나타났다. 추가적으로 자산화 된 주식매입선택권의 경우 유의한 양(+)의 값으로서 기업 가치를 평가하는데 유의한 결과임을 지적하였다. 이는 투자자들이 기업 가치를 평가하는데 있어서 주식매입선택권을 현행 기업회계기준의 방법으로 처리하는 것보다 자산화 시킨 후 스톡옵션의 효익 지속기간 동안 상각하는 것이 기업가치를 평가하는데 더 유용한 방법이라는 점을 가지고 있다는 것을 나타낸다.

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Head and neck extra nodal NHL (HNENL) - Treatment Outcome and Pattern of failure - A Single Institution Experience

  • Giridhar, Prashanth;Mallick, Supriya;Bhasker, Suman;Pathy, Sushmita;Mohanti, Bidhu Kalyan;Biswas, Ahitagni;Sharma, Atul
    • Asian Pacific Journal of Cancer Prevention
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    • 제16권15호
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    • pp.6267-6272
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    • 2015
  • Background: Extra nodal lymphoma (ENL) constitutes about 33 % of all non-Hodgkin's lymphoma. 18-28% develops in the head and neck region. A multimodality treatment with multi-agent chemotherapy (CT) and radiotherapy (RT) is considered optimum. Materials and Methods: We retrieved the treatment charts of patients of HNENL treated in our institute from 2001-2012. The charts were reviewed and the demographic, treatment details and outcome of HNENL patients were retrieved using predesigned pro-forma. Results: We retrieved data of 75consecutive patients HNENL. Median age was 47years (Range: 8-76 years). Of the 75 patients 51 were male and 24 were female. 55patients were evaluable. The patient and tumor characteristics are summarized in Table 1. All patients were staged comprehensively with contrast enhanced computed tomography of head, neck, thorax, abdomen, pelvis and bone marrow aspiration and biopsy 66 patients received a combination multi-agent CT with CHOP being the commonest regimen. 42 patients received 4 or lesser number of cycles of chemotherapy whereas 24received more than 4 cycles chemotherapy. Post radiotherapy, 41 out of 42 patients had a complete response at 3 months. Only 21patients had a complete response after chemotherapy. All patients received radiation (mostly involved field radiation) as a part of the treatment. The median radiation dose was 45 Gray (Range: 36 Gray-50 Gray). The radiation was planned by 2D fluoro simulation based technique in 37cases and by 3 Dimensional conformal radiation therapy (3DCRT) in 36 cases. Two patients were planned by the intensity modulated radiation therapy (IMRT) technique. IMRT was planned for one thyroid and one nasal cavity primary. 5 patients experienced relapse after a median follow up of 19 months. The median survival was not reached. The estimated two and three year survival were 92.9% (95%CI- 68.6- 95.35) and 88% (95%CI- 60.82 - 92.66) respectively. Univariate analysis revealed higher stage and poorer baseline performance status to be significantly associated with worse progression free survival. 5 patients progressed (relapse or primary disease progression) after treatment. Of the 5 patients, two patients were primary orbital NHL, two patients had NHL nasal cavity and one was NHL thyroid. Conclusions: Combined modality treatment in HNENL confers excellent disease control with acceptable side effects.

전주시 덕진공원의 개발이용에 따른 생물학적인 영향예측과 기초관리방안 (Biological Impact Prediction and Biological Basic Management by Development of Deokjin Park, Chonju City)

  • 김세천;윤창호;김익수
    • 환경영향평가
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    • 제6권1호
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    • pp.77-92
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    • 1997
  • 덕진공원의 생물상을 조사하고 환경 및 생물의 서식 상태를 개선한 수 있는 기초적인 대책을 수립하기 위하여 1996년 6월에 조사를 실시하였다. 조사는 식물상, 플랑크톤 조사, 곤충상, 척추동물상(어류, 양서류, 파충류, 조류, 포유류)으로 구분하여 실시하였다. 조사결과, 식물상은 모두 49과 84속 83총 1품종 11변종으로 확인되었다. 호수에는 연꽃 Nelembo nucifera과 개구리밥 Spirodela polyrhiza이 우점종을 차지하였고, 수질개선의 측면에서 동절기에 이들의 제거가 요구된다. 덕진공원 내에 플랑크톤은 6강 10목 18과 40속이 출현하였고 이중 부영양화 현상을 일으키는 Anacystis(=Microcystis)와 Anabaena가 출현하였다. 공원내에서 출현하는 곤충은 11목 30과 41종으로 확인되었고 보다 많은 곤충이 모이게 하기 위해서 다양한 화초류을 심는 것이 필요하다고 본다. 한편 어류는 7종, 양서류는 2종, 파충류는 3종, 조류는 7종 및 포유류는 1종이 관찰되었다. 이중에서 황소개구리와 청거북과 같은 외래도입종을 제거하기 위해서는 특별한 관심이 지속적으로 요구된다.

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