• Journal of the Korean Society of Safety
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• v.16 no.2
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• pp.63-68
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• 2001

In this study the main elements which can be commonly adopted to every kind of business are selected through the research, case-study, benchmarking common items of a direct or indirect loss cost. As a result of the development of a program for evaluating loss cost a case or accumulated data can be easily managed through estimating the direct and indirect loss cost as tell as the ratio between directs and indirect cost. The program is fit to case-study and we are compared direct cost with indirect cost. Automatically, this program showed ratio between directs and indirect cost for style, scale of accident The person in charge of safety and hygiene can have better chances to get into management also the owner or the CEO can recognize the importance of management of safety and hygiene. So this can guide the company to invest in a prevention of disaster and to adopt a safety and hygiene management promote the prevention activity of a company, and finally decrease the accident rate in the country.

• Fisheries and Aquatic Sciences
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• v.9 no.1
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• pp.7-13
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• 2006

Using biochemical methods, we determined the potential of local female shrimp populations as breeding stock to select the best adult prawns for improving larval production. As condition indexes, we selected total RNA, DNA, their ratio, and trypsin activity. The DNA content in the pleopods of each local population was similar, i.e., between $0.90{\pm}0.06\;and\;1.02{\pm}0.04(SE){\mu}g/mg$. In comparison, the RNA contents differed markedly between $2.00{\pm}0.09$ and $0.96{\pm}0.08\;{\mu}g/mg$. Therefore, the RNA/DNA (R/D) ratio in the pleopod could be used as a condition index because it represents a biochemical characteristic of the population. The mean pleopodal R/D ratio of the Goheung population was the highest at $2.52{\pm}0.19$, which indicated the best condition. Trypsin activity was influenced little by shrimp condition and more by the amount of food ingested. The gonadosomatic index (GSI) and R/D ratio in the gonads provided offsetting information about the instantaneous gonad maturity. The Goheung population had the highest instantaneous GSI, despite some spawning. Based on the condition indexes and time of gonad maturation, the Goheung shrimp population is suitable for use as breeding stock.

• Journal of Korean Society of Forest Science
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• v.102 no.4
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• pp.608-616
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• 2013

The objective of this study was to suggest contingent valuation method, simple random sampling method, systematic sampling method, maximum practice area method, and overlay practice area method as the estimation methods for forest management area to estimate carbon dioxide sink by forest management as stated in Article 3.4 of the Kyoto Protocol. A case study for Chungcheongbuk-do was performed using maximum practice area method which was thought of as the most rational method within MRV(Measurable, reportable and verifiable). The forest management ratio was defined as forest management area over the total forest area. Based on the definition of forest management activity, forest area was divided into practice forest land and non-practice forest land. The area of forest mangement for practices was based on the 'National Forest Management Information System' and the history of practices from the 'Proposals on Private Management Information Database'. The area of forest management for non-practices was based on the public used forest land from 'Categorial map of forest land'. It was shown that the forest management area of Chuncheongbuk-do was 115,566 ha for practice forest land, and 131,008 ha for non-practice forest land. The forest managent ratio was 49.7% of the total forest area of 495,806 ha. This study made possible to the estimation of the forest management ratio under Kyoto Protocol, and had an advantage in searching for a practical method of forest management plan in which the forest management ratio could be enhanced.

• Management & Information Systems Review
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• v.33 no.4
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• pp.63-75
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• 2014

The paper investigates empirically the determinants of standardization activity at the industry level, focusing on market structure. The enactments or amendments of collective standards is used as the proxy variable for standardization activity. The independent variables, in addition to market structure, are technological opportunity, factor intensity, export ratio, and industry characteristics(assembly). We estimated the logistic regression model(so-called Logit), using the pooling data for 9 Korean industries, including foods, textiles, chemicals, nonmetallic minerals, metals, electronics and electrics, machinery, automobiles, and shipbuilding, over 2006-2009. The empirical finding shows that market structure has no any effects on the enactments or amendments of collective standards in Korea. This might infer that oligopolistic firms devote themselves to de facto standards determined by market rather than de jure standards such as collective standards and Korean Standards(KS). Besides market structure variable, whereas technological opportunity and assembly characteristics are likely to relate positively with the enactments or amendments of collective standards, capital intensity and export ratio have no any relationship with industrial standardization, respectively.

• The Journal of the Korea Contents Association
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• v.8 no.7
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• pp.224-232
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• 2008

Sport industry creates value-added by production and distribution of product or service related with sports or sports. Professional sports will lead to major area of sport service industry in the future. The purpose of study is to analyze financial condition and management performance by using financial statement(2005-2007) of korean professional soccer citizen teams. The analysis of financial condition and management performance is executed by financial ratio analysis method. The content of this study involve comparison with standardization ratio and financial ratios among professional soccer citizen teams. The results of this study are as follows. First, liquidity ratio measured by current ratio and quick ratio was high with compared to standardization ratio. Second, leverage ratio measured by debt ratio was very high. Third, activity ratio was good condition. Finally, profitability ratio was very low having minus ratio generally.

• Journal of the Korea Safety Management & Science
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• v.17 no.1
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• pp.321-335
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• 2015

This study introduces the methods to apply and develop the integrated Cost of Quality (COQ) and Time-Driven Activity-Based Costing (TDABC) model for seeking not only quality improvement but also reduction of overhead cost. Inefficient and uneconomical COQ activities can be identified by using time driver which also maximizes the quality improvement for Prevention-Appraisal- Failure (PAF) quality costs. In contrast, reduction of the indirect cost of unused capacity resource using Quality Cost Capacity Ratio (QCCR) of TDABC minimizes overhead cost for COQ activities. In addition, linkage between Overall Equipment Effective (OEE) and Time Driver develops the integrated system of Total Productive Maintenance (TPM) and TDABC model. Lean OEE maximizes when an Unused Time (UT) of TDABC that are TPM losses and lean wastes reduces whereas the TPM Cost Capacity Ratio (TCCR) of TDABC minimizes indirect cost for non-value added TPM activities. Numerical examples are derived to better understand the proposed COQ/TDABC model and TPM/TDABC model from this paper. From the proposed model, process mapping and time driver of TDABC are known to lessen indirect cost from general ledger of comprehensive income statement with a better quality innovation and improvement of equipment.

• Quality Improvement in Health Care
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• v.7 no.2
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• pp.244-261
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• 2000

Background : In order to cope with changes in the management environment at hospitals, increased interests are drawn in patient foodservice system on Continuous Quality Improvement Activity as the method of approaching a quality food service and effective management. Thus, as a part of this activity, this study was conducted to evaluate job flow improvement that was already performed and the results of that process at the dietetic department of a university hospital, focusing on improving management. Method : On February 15 of 1998. the dietetic department formed a job flow-improvement to decide on the priority of job flow improvement, and prepared specific action strategies and schedule of the priority: after a 5 month process period, job improvement achieved on June 15. 1998. Also, economic achievement of the task was evaluated through labor productivity analysis and cost-benefit analysis. Results : The patient food service system which was managed decentralized at the present hospital was centralized, some steps of the food service process were integrated, and quality of patient food was improved. Also, as a solution of the problems expected when conducting job flow improvement was made on food service equipments and utensils. The result of evaluating the job flow improvement that labor productivity improved by 18.2% compared to before the improvement and the result of the analysis of cost-benefit showed that Benefit-Cost (B/C) ratio was 2.22. showing financial merit on the investment. Conclusions : Continuous Quality Improvement Activity needs to be initiated and conducted in the future in various areas of hospital foodservice system in order to actively adopt to ever changing hospital management environment. In order to achieve this goal, many researches and more efforts need to be put in by people in charge of hospital food service management, and interests and support are needed from hospital policy makers.

• Korean journal of food and cookery science
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• v.28 no.4
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• pp.451-461
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• 2012

The purposes of this study were to examine the financial statements and analyze the financial soundness of contract foodservice management companies(CFMC) using the financial ratio. The statistical data analysis was completed using Microsoft Excel(ver.2007) for the trend line equation and using SPSS Win(ver.18.0) for wilcoxon-rank sum test. Increased asset, debt, capital and sales occurred in most of the CFMCs, but the financial trend of firm D decreased for operating profit and net profit. The financial ratio for investigating a firm's financial soundness was based on liquidity, stability, profitability, activity, and growth through financial statements. Most of the CFMCs had maintained outstanding financial soundness from 1999 to 2011. The financial statements during the decade were verified and fluctuated. The directly affected CFMCs by a school foodservice' sanitation accident had maintained better financial statements than those of other CFMCs. Therefore, there was opportunity for directly affecting CFMCs involved in school foodservice' sanitation accident to diversify the business portfolio of the firms.

• Journal of Korea Technology Innovation Society
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• v.12 no.3
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• pp.564-581
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• 2009

The paper investigates the determinants of firm's standardization activity in the Korean manufacturing industry. Standardization variables as dependent ones are standardization management at the firm level, accreditation activity, domestic standards utilization, and international standards utilization. The independent variables include innovative activities(R&D intensity and patent application), firm size, export ratio, networks, and firm's organization characteristics. We estimated the logistic regression model, using the data from 636 Korean manufacturing firms. The empirical findings are as follows. First, R&D intensity doesn't have any influence on standardization activities, except the utilization of international standards. Second, patent application has a positive effect on standardization management at the firm level and accreditation activity, respectively. Third, the inverse U-shape hypothesis relating firm size is accepted for standardization management and accreditation, respectively. Fourth, the level of chief executive officer's interest on standardization is a very important factor in determining firms' efforts to participate standardization process, regardless of types of standardization activity.

• Journal of the Korean Society of Food Culture
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• v.36 no.4
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• pp.382-391
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• 2021

This study was conducted to find out the bakery processing suitability of maca and to develop rice-based processed foods. We investigated the antioxidant activity and physicochemical properties of rice cookies prepared with the addition of maca (Lepidium meyenii) powder (1%, 2%, 3%, and 4% of the total materials). We observed an increase in the total polyphenol and flavonoid content, and DPPH-ABTS⁺ radical scavenging activity of the rice cookies as the proportion of added maca powder increased (p<0.05). The quality characteristics such as the "a" value, "b" value, and the hardness of the cookies increased with an increase in the proportion of maca powder (p<0.05) in the cookie, whereas the moisture content, pH of the dough, spread ratio, loss rate, leavening rate, and "L" values showed a significant decrease (p<0.05). In the sensory evaluation results, consumer acceptability showed a significantly higher value in the 2% maca cookie group (p<0.05), and the characteristic intensity rating (color, flavor, bitterness) increased as the proportion of maca added to the cookie increased (p<0.05). Therefore, this suggests that adding 2% maca powder as the functional ingredient in rice cookies can result in rice bakery products with excellent qualities.