• Title/Summary/Keyword: indirect costs

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Health Inequalities between Rural and Urban Areas in South Korea (도시와 농촌 간 건강불평등)

  • Yoon, Tae-Ho;Kim, Ji-Hyun
    • Journal of Korean Academy of Rural Health Nursing
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    • v.1 no.1
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    • pp.11-20
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    • 2006
  • Purpose: To compare of health inequalities between rural and urban areas in term of health status, health behaviors and medical care utilization by using national-wide data. Method: The data came from the 2000 and 2005 census data, 2004 death certification statistics and 2001 national health and nutrition survey. The health indicators used in this study were mortality, perceived health status, health related behaviors, morbidity, accidents and suicides, mental health-related factors, health care accessibility. Korean rural areas have been experiencing a rapid aging process and there are demographic differences between rural and urban populations. Thus, both of crude rates and age-adjusted rates were compared. Result: Although the degrees decreased after adjustment for age, health inequalities between areas still existed. The people who lived in rural areas suffer from higher mortality, morbidity and unhealthy behavior compared to people in urban areas. Especially, regional health inequalities for women were significant. Health care accessibility in rural areas was also lower and medical indirect costs for rural residents were higher than those of urban residents. Conclusion: To reduce health inequalities between geographical areas, political efforts to tackle health inequalities in the rural areas are required.

A Study on Earned Value Management System (EVMS) For Project Using ERP System (ERP 시스템을 이용한 프로젝트 EVMS에 관한 연구)

  • Park, Je-Won;Lee, Chang-Ho
    • Journal of the Korea Safety Management & Science
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    • v.12 no.4
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    • pp.145-151
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    • 2010
  • It seems that a primary concern of the project-based company, which provides a large scale product or service over long term period, is to run a successful project through systematic project process control and control costs. One of the typical project control methods is Earned Value Management System(EVMS) which analyses the precess through performance measurement. Even though the EVMS is a highly efficient tool in the managerial aspect, it cannot easily determine the Planned Value(PV), Actual Cost(AC), or Earned Value(EV) due to the indistinct criteria and extensive data. The accurate calculation of AC in particular, is the basic of project management, but most companies record direct personnel expenses or direct expenses only. Since they calculate indirect expenses based on the estimated ratio, it limits the systematic project management that reflects changes in profit and loss of a company. This study introduces a EVMS for project management and its actual case based on EVMS and ERP system which some additional modules are installed for performance measurement. It is expected that this new method enables a company to save time and effort, and also to improve transparency by specifying expense items in detail and to switch quarterly settlement to monthly by reducing the time of calculation.

Worn Wheel/Rail Contact Simulation and Cultivated Shear Stresses

  • Noori, Ziaedin;Shahravi, Majid;Rezvani, Mohammad Ali
    • Journal of the Korean Society for Railway
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    • v.16 no.2
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    • pp.93-98
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    • 2013
  • Railway system is today the most efficient way for transportation in many cases in several forms of application. Yet, wear phenomenon, profile evolution, fatigue, fracture, derailment are the major worries (financial and safety) in this system which force significant direct and indirect maintenance costs. To improve the cyclic maintenance procedures and the safety issues, it can be very satisfactory to be informed of the state of wheel/rail interaction with mileage. In present paper, an investigation of the behavior of the shear stresses by logged distance is approached, by implementing the field measurement procedure, in order to determine the real conduct of the most important cause of defects in wheel/rail contact, shear stress. The results coming from a simulation procedure indicate that the amounts of shear stresses are still in high-magnitudes when the wheel and rail are completely worn; even though in simulation based on the laboratory measurements of profile evolutions, the stresses become significantly reduced by logged distance.

A Survey on the Save of Cost for Safety Management by Reduction of Industrial Accidents in Construction Industry (건설업의 산업재해 감소와 관련한 안전관리비용 절감에 관한 조사 연구)

  • 이영섭
    • Journal of the Korean Society of Safety
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    • v.11 no.1
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    • pp.99-107
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    • 1996
  • This survey is to compare the the number of accidents which were occurred in 24 construction companies with the average accident in construction industry. The number of accidents in 24 companiesis is lower than the average accident, then it is classified "save", otherwise it is classified "loss". This survey is conducted to have top management be interested and invest for safety by recognizing that safety management could be profit for the company. The result of this survey is as follows : The total save amount in 1992 is 44,780mi11ion Won and average is 1,870mi11ion Won, with being 11, 200mi11ion Won by reduction amount of deaths and 33,580mi11ion Won by reduction amount of injuries. In 1993 the total is 33,330mi11ion Won and average is 1,390mi11ion Won, and in 1994 the total is 38, 720mi11ion Won and the average is 1,610mi11ion Won. This result is save amount of workmen's compensation insurance with excluding the indirect costs for accidents. The company which ranked the highest save amount is B Construction Company with being 15.1 billion Won and the next is A Construction Company during 3 years. The Company which ranked highest percentage of save amount to sales amount is Q Heavy industry with being 0.359% and the next is B Construction Company during 3 years.pany during 3 years.

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A Study on the Classification of Uninsured Cost Occurrence (비보험비용의 발생 단계 분류에 관한 연구)

  • Lee, Tae-Yeong;Lee, Jong-Bin;Chang, Seong-Rok
    • Journal of the Korean Society of Safety
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    • v.23 no.6
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    • pp.158-163
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    • 2008
  • Although prior researches have been investigated the impact of insured cost(direct cost) on employers and employees, little work has attempted to categorize the items of unsecured cost(indirect cost) by accidents. On this basis, the goal of this study was to achieve a better understanding of the nature of accident cost of unsecured cost. Specifically, this study aimed to categorize the unsecured cost items according to the domestic industry circumstances and use these results for a basis of other accident cost related studies. The results of this study are as follows: (1) accident development steps were categorized as twelve items for improved management according to each step of accident development (2) the points of occurrence and termination of the unsecured cost were identified for the improved management according to each step of accident development and (3) characteristics of each item in unsecured cost were studied and identified for a better control of accident costs. These results provide a basis for further researches on the unsecured cost.

Cost Accounting of Heat and Electricity of a Combined Cycle Cogeneration System (복합열병합 시스템에 대한 열과 전기의 원가산정)

  • Kim Deok-Jin;Lee Keun-Whi
    • 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.

Cost Analysis of On·OFF-Line Blended Learning (온·오프 라인 블렌디드 러닝의 원가 분석)

  • Kim, Hee-Jin;Yoon, Sung-Yong;Park, Jong-Hyuk
    • Journal of the Korea Society of Computer and Information
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    • v.18 no.8
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    • pp.141-148
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    • 2013
  • Traditional face-to-face university education has shifted its course to combine the advantages of both online and offline education in a blended-learning approach. However, there is still much that is unknown about the actual effect of blended learning, particularly it's learning outcomes in terms of cost effectiveness. This study qualitatively examines the costs and the learning outcomes of blended learning at an on-line college and off-line university. Online college level English pedagogy courses and blended with offline operations at an online university were studied across two semesters in terms of the quality of education, and both direct and indirect cost savings. Other causes for various learning outcomes and cost implications are proposed and validated.

The Regressive Causal Structure of Heating Energy Consumption Affected by Household Income and Housing Characteristics (소득수준과 주택특성에 따른 난방에너지 소비의 역진적 인과구조)

  • Choi, Mack Joong;Chung, I Re
    • Journal of Korea Planning Association
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    • v.53 no.6
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    • pp.101-116
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    • 2018
  • Paying an attention to the issue of energy poverty of low-income households and ensuing regressivity of energy consumption, this study empirically analyzes the effects of both household and housing characteristics on heating energy consumption in an integrated way and identifies their causal structure based on the 2016 Korea Housing Survey data provided by the Korean government. Multiple regression analysis shows that household income and deteriorated level of housing, such as age and degree of cracks have positive effects and floor area of housing has a negative effect on the heating energy consumption per unit area of housing (HECPUH). Path analyses further reveal that the direct effect of household income on HECPUH is offset by the indirect effects that are mediated by deteriorated level and floor area of housing, making the total effect statistically insignificant. As a result, there is no significant difference in HECPUH across all income strata, implying that low-income (high-income) households pay more (less) heating costs relative to their income level, since they reside in the houses with relatively low (high) energy efficiency. To deal with this regressive causal structure of energy consumption, a policy option is recommended to improve energy efficiency of low-income housing through the government assistance in its maintenance and repair.

Multihazard capacity optimization of an NPP using a multi-objective genetic algorithm and sampling-based PSA

  • Eujeong Choi;Shinyoung Kwag;Daegi Hahm
    • Nuclear Engineering and Technology
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    • v.56 no.2
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    • pp.644-654
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    • 2024
  • After the Tohoku earthquake and tsunami (Japan, 2011), regulatory efforts to mitigate external hazards have increased both the safety requirements and the total capital cost of nuclear power plants (NPPs). In these circumstances, identifying not only disaster robustness but also cost-effective capacity setting of NPPs has become one of the most important tasks for the nuclear power industry. A few studies have been performed to relocate the seismic capacity of NPPs, yet the effects of multiple hazards have not been accounted for in NPP capacity optimization. The major challenges in extending this problem to the multihazard dimension are (1) the high computational costs for both multihazard risk quantification and system-level optimization and (2) the lack of capital cost databases of NPPs. To resolve these issues, this paper proposes an effective method that identifies the optimal multihazard capacity of NPPs using a multi-objective genetic algorithm and the two-stage direct quantification of fault trees using Monte Carlo simulation method, called the two-stage DQFM. Also, a capacity-based indirect capital cost measure is proposed. Such a proposed method enables NPP to achieve safety and cost-effectiveness against multi-hazard simultaneously within the computationally efficient platform. The proposed multihazard capacity optimization framework is demonstrated and tested with an earthquake-tsunami example.

The Effects of the Level of Use of LIS by Functions and the Linkage of Logistics Activities on the Logistics Performance (통합물류정보시스템의 활용이 물류성과에 미치는 영향에 관한 연구)

  • Shim, Kyu-Yeol;Lee, Hyun-Ki;Kim, Woo-Hyun
    • Journal of Global Scholars of Marketing Science
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    • v.8
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    • pp.375-402
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    • 2001
  • While the national economy has rapidly grown, both insufficience in indirect capital facilities of society and attempt to avoid having a logistical job as one of the so-called dirty, difficult and dangerous jobs have resulted in the leak of labor in the logistical industry. First of all, it was shown that the functional utilization level of the logistical information system had a partial effect on the logistical performance, that the reduction of logistical costs was influenced by the information system of connecting and supporting functions, and that the improvement of customer service was significantly influenced by only the supporting-function system. Second, the logistical performance was partially influenced by the linkage between logistical activities, only the customer linkage had a significant effect on the reduction of logistical costs, and the improvement of customer service was influenced by the intra-company linkage. Third, in verifying a hypothesis that the logistical information system's functional utilization level and organizational structure would interact with each other and have an effect on the logistical performance, it was shown that based on their mutual interaction at a normalized level this center's functional information system had a significant effect on the reduction of logistical costs. Fourth, in testing a hypothesis that both the linkage between logistical activities and logistical organization structure would interact with each other and would have an effect on the logistical performance, it was shown that their interaction at a normalized level was significant concerning only the reduction of logistical costs, while there was I10 its significance in the customer service. In proving a hypothesis that the linkage between logistical activities and logistical strategy patterns would interact with each other and would have an effect on the logistical performance, it was shown in a differentiated, aggressive investment one among variously patterned logistical strategies that the customer linkage had a significant effect on the reduction of logistical costs, and in the improvement of customer service that the supplier linkage had a remarkable impact. It also was shown that in case of the cost reduction and offensive control strategy, the customer linkage had a remarkable effect, and th at in the improvement of customer service the intra-company and customer linkage had a significant effect. In the marketing and customer service strategy, finally, there was no any significant influence while the customer linkage had a significant impact in the improvement of customer service. Accordingly, whether or not individual companies utilize the logistical information system's functional utilization levels well will have an effect on their logistical performance, and how their supply chain management is well-linked will affect their logistical performance.

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