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Activity-Based Costing and Management Applied to Occupational and Environmental Health (산업보건 및 환경분야에 대한 활동기준원가계산 및 관리의 응용)

  • Park, Doo Yong;Brandt, Michael T.;Levine, Steven P.;Paik, Nam Won
    • Journal of Korean Society of Occupational and Environmental Hygiene
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    • v.6 no.1
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    • pp.144-155
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    • 1996
  • During the 1990s the workplace has grown more complex and business competition has increased world-wide. All organizations, whether for-profit or non-profit have been forced to respond to market changes. More advanced information and technology, greater product diversity, shorter product life cycles, increased quality requirements, more regulation oversight, decreasing productivity, more competitors, and increasing overhead costs have motivated organizations to focus on ways to deliver products cheaper, better, and faster. Many organizations are searching for ways to reduce costs through downsizing, reengineering business processes, implementing quality management, outsourcing, and improving cost management. Support departments that provide services internal to an organization such as human resources, legal, and environmental, safety, and health (ES&H) are often the first organization targeted for cost reduction and cost control initiatives because these functions are part of a rapidly increasing overhead cost. Recently, ES&H functions are incresingly being integrated into the business of business to contribute value to organization beyond mere compliance with ES&H regulations. The discussions and development of the ISO compatible Environmental Management Standards or Occupational Safety and Health Management Standards is another impetus to integrate ES&H function into the business of business. Thus, ES&H professional need new skills to analyze the cost of their function and communicate the value of the products and services they provide. In recent years, the need for and the importance developing cost management and business skills by ES&H professionals have been emphasized in the literature. Communicating with decision makers in terms of cost and value to the organization, and by using business language and business arguments is the first step toward effectively integrating ES&H activities into the business of business. Activity-based costing (ABC) is a cost management method that measures the cost of a product or service based on the actual use of resources by activities, and based on the actual amount of activities used to produce a product or service. ABC is recommended as a tool for managers of ES&H organizations to determine the cost of developing and providing ES&H products within a for-profit firm or non-profit agency. This paper discusses the trend of integration of ES&H functions into the mainstream of business activities within an organization. The general principles of treditional cost accounting are presented as a bases for understandging why and how ABC will provide more accurate estimates of cost. The principles and concepts of ABS are presented as a tool for determining more accurately the true cost of ES&H products and services.

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The Development and Initial Validation of the Korean Version of Strengths Scale of Individuals with Mental Illness (한국형 강점척도-정신장애인용 개발연구)

  • Park, Jung-Im
    • The Journal of the Korea Contents Association
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    • v.17 no.3
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    • pp.596-608
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    • 2017
  • This study was carried out in order to develop and validate the Korean Version of Strengths Scale for individuals with mental illness. The first step taken to develop the scale was to construct sample items for the Strengths Scale using literature research and three focus group interviews of individuals with mental illness. Secondly, two professors of the Social welfare Department of a University and two mental social workers reviewed these sample items to select and compile a final version of the scale. Lastly, the scale's reliability and validity was verified through an empirical study of 478 individuals with mental illness who conduct the survey items. The explanatory factor was that the sample items can be grouped into seven factors. Factor 1 was 'Vocation', Factor 2 was 'Family and Social Support', Factor 3 was 'Optimism', Factor 4 was 'Resources Utilization', Factor 5 was 'Coping Behavior', Factor 6 was 'Leisure', Factor 7 was 'Health'. The Confirmatory analysis showed that the model demonstrated a goodness- of-fit. Finally, the Korean Version of Strengths Scale for individuals with mental illness was developed consisting 40 items and was proposed a mental health social work implications.

Formulation and Skin Penetration Characteristics of Aceclofenac Plaster for Transdermal Delivery (아세클로페낙의 경피 제제설계 및 피부투과 특성)

  • Chung, Jong-Keun;Lee, Min-Suk;Park, Jeong-Hwa;Lee, Jang-Won;Kim, Ha-Hyung;Choi, Young-Wook;Lee, Kwang-Pyo
    • Journal of Pharmaceutical Investigation
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    • v.29 no.1
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    • pp.29-36
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    • 1999
  • Aceclofenac is an non-steroidal antiinflammatory drug which has been used in the treatment of rheumatoidal rthritis and osteo-arthritis. In order to decrease the gastric ulcerogenic effects and contol the plasma level of aceclofenac, we have developed the transdermal delivery system of aceclofenac plaster, which were formulated employing matrix polymers of acrylates and penetration-enhancers such as $Lauroglycol^{\circledR}$, $Transcutol^{\circledR}$, oleic acid and linoleic acid. Using Franz diffusion cells mounted with a rat skin, transdermal penetration characteristics of the formulations were evaluated by the HPLC assay of aceclofenac and diclofenac, an active metabolite, in the receptor compartment of pH 7.2 phosphate buffered solution. Skin penetration was increased when the content of aceclofenac increased, showing the flux $(J,\;{\mu}g/cm^2/hr)$ of 0.37 and 2.50 for 2% and 6.75% of the content, respectively. The flux$(J,\;{\mu}g/cm^2/hr)$ from plasters made of $Durotak^{\circledR}$ 87-2074, $Durotak^{\circledR}$ 87-2510 and $Durotak^{\circledR}$ 87-2097 were 2.50, 2.77 and 4.39, respectively. $Durotak^{\circledR}$ 87-2074 showed the lowest penetration due to the carboxylic acid group in the polymer, which might form a strong hydrogen bonding with a secondary amine of aceclofenac. Although both $Durotak^{\circledR}$ 87-2510 and $Durotak^{\circledR}$ 87-2097 are amine-resistant adhesives, $Durotak^{\circledR}$ 872510 showed lower penetration than $Durotak^{\circledR}$ 87-2097 because of the hydroxyl group in $Durotak^{\circledR}$ 87-2510, which might form a weak hydrogen bonding with aceclofenac. These results reveal that the functional group in acrylic polymers would greatly affect the release of aceclofenac from the matrix, which is the rate-limiting step in the penetration of aceclofenac through rat skins. The penetration of aceclofenac from plasters using different penetration-enhancers increased in the following order: Transcutol < linoleic acid < oleic acid. And the flux from the plasters containing oleic acid as a penetrationenhancer was 2.22 times greater than that of creams, which suggest that a newly deveolped aceclofenac plaster could be used in the treatment of rheumatoidal arthritis and osteo-arthritis as an advanced transdermal delivery system.

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Study on the Restoration of Ancient Smelting and Smithing Technologies in the Jungwon Area (재현실험을 통한 중원지역 고대 제련-단야기술의 공정별 특성 연구)

  • Lee, Eunwoo;Kwak, Byeongmoon;Kim, Eunji;Han, Youngwoo;Park, Chonglyuck
    • Journal of Conservation Science
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    • v.33 no.6
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    • pp.519-532
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    • 2017
  • Studies on ancient ironmaking technologies are primarily based on archaeological surveys and scientific analysis data, and technological systems are examined by comparing the results of restorative experiments. In this study, to examine the ancient iron production technologies such as smelting and smithing in the Jungwon area, a restoration experiment was conducted based on archaeological data, and the iron and slag, etc. produced in the experiment were analyzed. Further, the changes in physicochemical properties due to the smelting of the raw material, specifically, iron ore were determined, and the smithing process, which involves fabrication of ironwares, was analyzed along with the characteristics of each step. In the case of smelting, increasing recovery rates and production of high-quality primary iron material were important for the following processes. For the iron bars produced through the smithing process, it was found that quality improvements made by reducing physical defects such as inclusions or gas holes were more important than the composition of the iron itself. The study also yielded comparative study data for various byproducts, such as smithing slag, which could be utilized in other ironmaking technology studies.

Introduction Scheme of Health Impact Assessment in Korea (한국에서의 건강영향평가 도입 방안)

  • Kim, Im-Soon;Han, Young-Han;Han, Sang-Wook
    • Journal of Environmental Impact Assessment
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    • v.16 no.6
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    • pp.511-524
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    • 2007
  • Korea has 30 years of experiences in environmental impact assessment (EIA). Although EIA includes sanitation-public health factor, considering health impacts, among 74 unit projects of 17 sections, health impacts haven't been properly considered or have been ignored in many cases. The increasing awareness on the importance of health impacts has triggered this study to seek an optimal introduction scheme of health impact assessment (HIA). The processes of EIA already include screening, scoping, analysis, impact assessment, consultation, document review, decision making and monitoring, in which they would be the essential parts of HIA. In this context, integrating HIA into the existing EIA process could be the most effective way to use the benefits in both legal and procedural processes existed and to avoid the confusion and overlapping since the close relationships between environment and health impacts might be. Furthermore, it is desirable that the existing sanitation-public health factor should be substituted by and extended to environment-health factor with sufficient determinants to properly consider health impacts. When considering the first step of HIA, the prospective and qualitative approach is suitable more than the retrospective and quantitative one due to the lack of database accumulated. Similarly, an approach based on epidemiology and toxicology could analyze the limited evidences and impacts related to human disease, whereas one based on socio-science and psychology could provide the effective means available for predicting how the people and community will act by the change of surroundings. Checklist approach with various and comprehensive health determinants focused on prospective and qualitative methods will be very useful for more convenient and progressive dissemination of HIA. Various checklist approaches of toolkits could be found from HIA documents elsewhere, for example Westminster Toolkit, and they would be helpful to figure out how to develop common procedures and health determinants for checklist, in which the unique characteristics on korean cultural and political context compared to abroad should be carefully considered since checklist would be the most basic and essential part of HIA. After the establishment of checklist and procedural processes, the pilot projects should be conducted. Main purpose of pilot projects is to apparently prove the effectiveness and profitability of HIA. Pilot projects should be implemented to decide the effectiveness and suitability of HIA for future projects, programs and policies, and should be provided as the positive cases that can be achieved through the proper implementation and progress.

A research on the emotion GUI design of touch mobile for Grooming user by using a multidimensional standard analysis (다차원 척도 분석법을 통한 Grooming 사용자의 터치폰 감성 GUI 디자인에 대한 연구)

  • Kim, Ji-Hye;Whang, Min-Cheol;Kim, Yong-Woo;Lim, Joa-Sang
    • Science of Emotion and Sensibility
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    • v.12 no.4
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    • pp.501-510
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    • 2009
  • This study is to establish GUI (graphic user interface) in mobile touch phone for grooming user by using two dimensional emotion model determined by multi-dimensional scale method. The processes conducted in the research were as the followings: First of all, visceral, behavioral, and reflective factors of emotion (Norman, 2002) was defined from investigating the life styles of the Grooming users. Secondly, factor analysis was performed to extract the representative emotional words. In the third step, they were mapped into the two-dimensional emotion model through multi-dimensional scaling. Finally, the mapped emotional words were tried to be related to GUI factors of touch phones and normalizing their relation degree between 0 and 1. This study determined GUI factors significantly related to representative emotions described as special, self-centered, sophisticated, free, passionate, neat for application to mobile touch phone. This study determined the major emotion factors that should be considered the most important while designing the GUI factors.

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Development of Protocol for the Effective Detection of Feline Calicivirus as Norovirus Surrogate in Oyster and Lettuce (굴과 상추에서 노로바이러스의 대체모델 feline calicivirus의 효율적 검출법 개발)

  • Lee, Soo-Yeon;Jang, Keum-Il;Woo, Gun-Jo;Kwak, Hyo-Sun;Kim, Kwang-Yup
    • Korean Journal of Food Science and Technology
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    • v.39 no.1
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    • pp.71-76
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    • 2007
  • Foodborne illness caused by Noroviruses (NVs) is increasing rapidly in Korea. This study developed an effective detection protocol for NVs found in contaminated oysters and lettuce through an investigation using the major steps of virus particle separation, concentration and RT-PCR. As a surrogate model for NVs, the cultivable feline calicivirus (FCV) that belongs to the same Caliciviridae family was used. Instead of using a time-consuming ultracentrifugation method, efficient methods based on solvent extraction and PEG precipitation procedure were applied. Direct homogenization of a 25g sample of whole oyster and lettuce in 175mL PBS provided the simplicity that would be needed in the actual field of food product examination. The overnight PEG precipitation step at $4^{\circ}C$ was reduced to 3 h by placing the reaction tube in ice and by adjusting the PEG concentrations. The application of the use of chloroform and 0.2 ${\mu}m$ syringe filtration together showed a better detection efficiency than the use of chloroform alone in removing PCR inhibitors for both oyster and lettuce samples. Also, dilution of the extracted RNA solution before PCR provided increased sensitivity. The improved detection protocol developed in this study could be efficiently applied to detect FCV and most likely NVs from oysters and lettuce.

PSO-Based PID Controller for AVR Systems Concerned with Design Specification (설계사양을 고려한 AVR 시스템의 PSO 기반 PID 제어기)

  • Lee, Yun-Hyung
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.19 no.10
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    • pp.330-338
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    • 2018
  • The proportional-integral-derivative(PID) controller has been widely used in the industry because of its robust performance and simple structure in a wide range of operating conditions. However, the AVR(Automatic Voltage Regulator) as a control system is not robust to variations of the power system parameters. Therefore, it is necessary to use PID controller to increase the stability and performance of the AVR system. In this paper, a novel design method for determining the optimal PID controller parameters of an AVR system using the particle swarm optimization(PSO) algorithm is presented. The proposed approach has superior features, including easy implementation, stable convergence characteristic and good computational efficiency. In order to assist estimating the performance of the proposed PSO-PID controller, a new performance criterion function is also defined. This evaluation function is intended to reflect when the maximum percentage overshoot, the settling time are given as design specifications. The ITAE evaluation function should impose a penalty if the design specifications are violated, so that the PSO algorithm satisfies the specifications when searching for the PID controller parameter. Finally, through the computer simulations, the proposed PSO-PID controller not only satisfies the given design specifications for the terminal voltage step response, but also shows better control performance than other similar recent studies.

Building Domain Ontology through Concept and Relation Classification (개념 및 관계 분류를 통한 분야 온톨로지 구축)

  • Huang, Jin-Xia;Shin, Ji-Ae;Choi, Key-Sun
    • Journal of KIISE:Software and Applications
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    • v.35 no.9
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    • pp.562-571
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    • 2008
  • For the purpose of building domain ontology, this paper proposes a methodology for building core ontology first, and then enriching the core ontology with the concepts and relations in the domain thesaurus. First, the top-level concept taxonomy of the core ontology is built using domain dictionary and general domain thesaurus. Then, the concepts of the domain thesaurus are classified into top-level concepts in the core ontology, and relations between broader terms (BT) - narrower terms (NT) and related terms (RT) are classified into semantic relations defined for the core ontology. To classify concepts, a two-step approach is adopted, in which a frequency-based approach is complemented with a similarity-based approach. To classify relations, two techniques are applied: (i) for the case of insufficient training data, a rule-based module is for identifying isa relation out of non-isa ones; a pattern-based approach is for classifying non-taxonomic semantic relations from non-isa. (ii) For the case of sufficient training data, a maximum-entropy model is adopted in the feature-based classification, where k-NN approach is for noisy filtering of training data. A series of experiments show that performances of the proposed systems are quite promising and comparable to judgments by human experts.

A Study on the Album "MonoCrom" (모노크롬(MonoCrom)앨범에 관한 고찰)

  • Kim, Joon-Soo;Cho, Tae-seon
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.21 no.2
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    • pp.205-211
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    • 2020
  • The public knows the singer Shin Haechul as a musician who performs various musical activities as a producer, singer, and songwriter. However, he was also an all-encompassing entertainer who has been involved in different fields of popular media. His musical tendency is very progressive, and he pursues various attempts to create experimental fusion style music. Among his albums, 'MonoCrom' is the result of a combination of unique techno music and traditional music, and this album is known to bring the level of Korean popular music one step further in terms of musical value and meaning towards a new, unique sound. In this album, gukak holds great importance. In addition to the traditional samulnori instruments such as kkwaenggwari, janggu and jing, instruments like daegeum, taepyeongso, pumba and taryeong were used to show more progressive and expanded crossover music through the collaboration with gukak. In order for the current 'K-Pop' to continue to gain worldwide popularity, it needs a new attempt based on musical expandability. Therefore, if gukak is used as in the album MonoCrom, unique and differentiated music will be created, and will continually promote the worldwide interest in 'K-Pop'.