• The Journal of Korean Institute for Practical Engineering Education
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• v.2 no.1
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• pp.106-114
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• 2010

HRDI(Human Resources Development Institute) has not performed the efficient costing model because of it's variety types of institutes, courses and vocational education and training techniques. This study proposed the integrated costing model using job costing, activity based costing and standard costing methods to meet needs of HRDI. And the model will be used in two-phased approach including adoptable model and ideal model. The integrated model includes costing techniques, cost elements, indirect cost allocation bases and cost analysis methods using a contribution margin model to calculate and analyse cost information in HRDI. The proposed integrated costing model of HRDI has some limitation of no relationship with the performance management. But this model will prepare valuable information by using detailed data and costing techniques. And then this model will be developed as a advanced costing model using standard costing to relate with the performance model.

• Journal of Korean Society for Quality Management
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• v.24 no.4
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• pp.70-89
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• 1996

This paper discusses an optimal burn -in procedure to minimize total costs based on the assumption that some of the components are weak for stress and deteriorate faster than the main components. The procedure will define the costs of burn-in errors. An ideal burn-in consists of process in which all weak (substandard) components and no main (standard) components fail. In practice, the burn-in errors could occur for some reasons. For example, it is impossible to eliminate all weak components through burn-in, due to a nonzero proportion of defectives of the components. Probability model and cost function model are formulated to find the optimal burn-in time that minimizes the expected total cost. Several examples are included to show how to use the results.

• Proceedings of the Polymer Society of Korea Conference
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• 2006.10a
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• pp.17-18
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• 2006

Flat Panel Displays (FPDs) have made a revolution in the display industry. TFT-LCD (Thin Film Transistor Liquid Crystal Display) has been the main player of FPD for last two decades. As the industry continuously develops the technology for better performance with lower cost is constantly demanded where several post LCD technologies are being developed. One of the prime candidates of post LCD technology is AMOLED (Active Matrix Organic Light Emitting Diode) that is considered to be an ideal FPD due to its extraordinary display performance and potentially low cost display structure. This technology has been accepted to small size display applications, such as cellular phone, PDA and PMP, etc. In this paper it is discussed that how this technology can be extended to large size display applications, such as TV. The technical issues and solutions of TFT backplane and color patterning of OLED materials are discussed and proposed

• Journal of Technology Innovation
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• v.10 no.2
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• pp.107-129
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• 2002

Expansion and enhancement of information and communication infrastructure can create a market closer to an ideal type for a perfect competition, utilizing a cyber space in the network (with the expanded usage of Internet and e-commerce) and it could be a market of a monopolistic form. The government can take one of the two approaches responding to this monopolization of the digital market. First, the government maintains laissez-faire policy since the monopoly cannot be maintained over a long period of time due to an increasing in the production, decrease in the price, profit resulting from this and rapid technology evolution. Second, the government can actively interrupt the monopolization of the digital market. Monopolization in a digital market can lead to a market failure. Unstable market structure and too much frequent merger and acquisition contribute to making the digital market very dynamic. Information goods exchanged in the digital market have the features of very low marginal cost required to copy the original product whereas its initial fixed cost is very high. This explains why the information products are not priced based on the existing marginal price determination principles and why companies producing them have various product sales strategies (price/product differentiation strategy, and other sales strategies).

• Journal of Construction Engineering and Project Management
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• v.7 no.3
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• pp.15-25
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• 2017

The existence of material price volatility in construction projects puts forward substantial risks for all parties involved. Depending on the parties involved in the project, type of contracts, and state of the market various risk management strategies are practiced by contracting parties to manage project risks related to price volatility. Unfortunately, in many cases companies fail to select an adequate approach to better manage volatilities of material prices due to the lack of a decision support system to aid in the selection of an appropriate strategy based on the project characteristics. The aim of this study is to identify critical project factors and align them to documented strategies to manage price volatility based on an extensive literature review and industry interviews. This study found Integrated Project Delivery (IPD) as the ideal strategy with respect to project duration; quantitative risk management methods with respect to the cost; and Price Adjustment Clauses (PAC) with respect to the risk allocation, as the top price volatility management strategies.

• Korean Journal of Neurotrauma
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• v.13 no.1
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• pp.9-14
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• 2017

Cranioplasty is an in evitable operation conducted after decompressive craniectomy (DC). The primary goals of cranioplasty after DC are to protect the brain, achieve a natural appearance and prevent sinking skin flap syndrome (or syndrome of the trephined). Furthermore, restoring patients' functional outcome and supplementing external defects helps patients improve their self-esteem. Although early cranioplasty is preferred in recent year, optimal timing for cranioplasty remains a controversial topic. Autologous bone flaps are the most ideal substitute for cranioplasty. Complications associated with cranioplasty are also variable, however, post-surgical infection is most common. Many new materials and techniques for cranioplasty are introduced. Cost-benefit analysis of these new materials and techniques can result in different outcomes from different healthcare systems.

• Korean Journal of Materials Research
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• v.22 no.9
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• pp.450-453
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• 2012

In crystalline solar cells, the substrate itself constitutes a large portion of the fabrication cost as it is derived from semiconductor ingots grown in costly high temperature processes. Thinner wafer substrates allow some cost saving as more wafers can be sliced from a given ingot, although technological limitations in slicing or sawing of wafers off an ingot, as well as the physical strength of the sliced wafers, put a lower limit on the substrate thickness. Complementary to these economical and techno-physical points of view, a device operation point of view of the substrate thickness would be useful. With this in mind, BC-BJ Si and GaAs solar cells are compared one to one by means of the Medici device simulation, with a particular emphasis on the substrate thickness. Under ideal conditions of 0.6 ${\mu}m$ photons entering the 10 ${\mu}m$-wide BC-BJ solar cells at the normal incident angle (${\theta}=90^{\circ}$), GaAs is about 2.3 times more efficient than Si in terms of peak cell power output: 42.3 $mW{\cdot}cm^{-2}$ vs. 18.2 $mW{\cdot}cm^{-2}$. This strong performance of GaAs, though only under ideal conditions, gives a strong indication that this material could stand competitively against Si, despite its known high material and process costs. Within the limitation of the minority carrier recombination lifetime value of $5{\times}10^{-5}$ sec used in the device simulation, the solar cell power is known to be only weakly dependent on the substrate thickness, particularly under about 100 ${\mu}m$, for both Si and GaAs. Though the optimum substrate thickness is about 100 ${\mu}m$ or less, the reduction in the power output is less than 10% from the peak values even when the substrate thickness is increased to 190 ${\mu}m$. Thus, for crystalline Si and GaAs with a relatively long recombination lifetime, extra efforts to be spent on thinning the substrate should be weighed against the expected actual gain in the solar cell output power.

• Proceedings of the Korean Society of Precision Engineering Conference
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• 2003.06a
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• pp.5-8
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• 2003

This paper presents a methodology to be able to select an appropriate RP system that suits the end use of a part. Evaluation factors used in process selection include major attributes such as accuracy, roughness, strength, elongation, part cost and build time that greatly affect the performance of RP systems. Crisp values such as accuracy and surface roughness are obtained with a new test part developed. The test part is designed with conjoint analysis to reflect users' preference. The part cost and build time that have approximate ranges due to cost and many variable parameters are presented by linguistic values that can be described with triangular fuzzy numbers. Based on the evaluation values obtained, an appropriate RP process for a specific part application is selected by using the modified TOPSIS(Technique of Order Preference by Similarity to Ideal Solution) method. It uses crisp data as well as linguistic variables, and each weight on the alternatives is assigned by using pair-wise comparison matrix. The ranking order helps the decision making of the selection of RP systems.

• Journal of the Korean Professional Engineers Association
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• v.14 no.3
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• pp.9-21
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• 1981

The rationalization for Tunnel Drifting is based on the high productivity which is achievable due to Continuous work with a Jumbo Drill, resulting in a much higher efficiency them the Conventional method of blasting, mucking and supporting services. Large projects of over 4,000m Tunnel Drifting are condidated to justify the use of a Jumbo Drill with a combination of superior explosives, machinery and techniques. During a Tunnel Drifting test, Gulita, Nabit and slurry made by Nitro Nobel were employed with following results. 1, Conditions: a. Granite Rock with Two free face b. Burden (W), 2m c. Diameter of hole, 42mm d. Depth of hole 3.5m e. Hole pitch 0.6m f. Charged Explosive per hole Gelatin Dynamite 4 pieces (112.5${\times}$4ea)+Guuita 5 pieces(110g${\times}$5ea) g. Simal-taneous Detonation h. After the blasting resultant rock size was Less 40% of the 0.3m Lumps. 2. Calculation results W=q/Wn=100cm‥‥‥Burden in simultaneous blasting 0.865kg(7.7ea)/hole ‥‥‥Amount of charge but hole pitch is 1.5W-2W The estimated cost of using a Jumbo Drill for the Construction of a 3,000,000 bbL sub-surface oil storage would be as follows: This calculation is based on the Jumbo Drill advancing 3.6m per blasting cycle. Unit cost/bbL Excavation $3.13 The attached sheet shows ideal Drilling pattern with Burn Cut & Smooth blasting method. In conclusion, it is my opinion that this method will assure safety and save cost and improve our technical know-how.

• IE interfaces
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• v.12 no.1
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• pp.10-18
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• 1999

Job shop manufacturing environments are using the concept of cellular manufacturing systems(CMS) which has several advantages in reducing production lead times, setup times, work-in-process, etc. Utilizing the similarities between cell-machine, part-machine, and the shape/size of parts, CMS can group machines and parts resulting in improved efficiency of this system. However, when grouping machines and parts in machine cells, there inevitably occurs exceptional elements(EEs), which can not operate in the same machine cell. Minimizing these EEs in CMS is a critical point that improving production efficiency. Constraints in machine duplication cost, machining process technology, machining capability, and factory space limitations are main problems that prevent achiving the goal of maintaining an ideal CMS environment. This paper presents an algorithm that minimizes EEs under the constraints of machine duplication cost and factory space limitation. Developing exceptional operation similarity(EOS) by cell-machine incidence matrix and part-machine incidence matrix, it brings the machine cells that operate the parts or not. A mathematical model to minimize machine duplication is developed by EOS, followed by a heuristic algorithm in order to reflect dynamic situation resulting from minimizing exceptional elements process and the mathematical model. A numerical example is provided to illustrate the algorithm.