• Title/Summary/Keyword: indirect costs

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Socioeconomic Cost of Obesity in Korea (과체중-비만의 사회경제적 비용 추계)

  • Ahn, Byung-Chul;Joung, Hyo-Jee
    • Journal of Nutrition and Health
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    • v.38 no.9
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    • pp.786-792
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    • 2005
  • With dramatic transitions from a traditionally food-insecure to a food-sufficient society, over weight and/or obesity are an increasing health concern in Korea. In 2000, $35.9\%$ of Korean adults were over weight (BMI>25) with increasing trends. It is well known that obesity is highly correlated with chronic diseases, such as diabetes, hypertension, cardiovascular disease, cancer and high cholesterol. In 2003, the social cost of obesity is estimated at $529.5\~799.3$ billion won (direct cost) and at $1,200\~1,817$ billion won (including indirect cost). The share of the direct cost is estimated at $2.6\~3.9\%$ of total medical bill 20,742 billion won. These costs are underestimated and would surely be higher if the expenditures outside of the official medical insurance system of Korea were included. Based on the rapid increase of obesity rate among the Korean youth, it is crucial to develop and implement appropriate policies to curb the obesity epidemic.

Accuracy Comparison of Direct Georeferencing and Indirect Georeferencing in the Mobile Mapping System

  • Bae Sang-Keun;Kim Byung-Guk;Sung Jung-Gon
    • Proceedings of the KSRS Conference
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    • 2004.10a
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    • pp.656-660
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    • 2004
  • The Mobile Mapping System is an effective method to acquire the position and image data using vehicle equipped with the GPS (Global Positioning System), IMU (Inertial Measurement Unit), and CCD camera. It is used in various fields of road facility management, map update, and etc. In the general photogrammetry such as aerial photogrammetry, GCP (Ground Control Point)s are needed to compute the image exterior orientation elements (the position and attitude of camera). These points are measured by field survey at the time of data acquisition. But it costs much time and money. Moreover, it is not possible to make sufficient GCP as much as we want. However Mobile Mapping System is more efficient both in time and money because it can obtain the position and attitude of camera at the time of photographing. That is, Indirect Georeferencing must use GCP to compute the image exterior orientation elements, but on the other hand Direct Georeferencing can directly compute the image exterior orientation elements by GPS/INS. In this paper, we analyze about the positional accuracy comparison of ground point using the Direct Georeferencing and Indirect Georeferencing.

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Application of Time-Driven Activity-Based Costing(TDABC) for Total Productive Maintenance(TPM) and Cost of Quality(COQ) Processes (TPM과 COQ 프로세스에서 시간동인 ABC시스템의 활용)

  • Choi, Sungwoon
    • 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.

A Framework to Analyze and Estimate Various Effects of Agro-product e-commer (농산물 전자상거래의 효과분석을 위한 프레임워크 개발 및 실증연구)

  • Park, Heun-Dong;Oh, Sang-Heon;Moon, Jung-Hoon;Choe, Young-Chan
    • Journal of Agricultural Extension & Community Development
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    • v.16 no.4
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    • pp.913-938
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    • 2009
  • This study attempts to develop a framework to analyze and estimate various effects of agro-product e-commerce, and to find out the actual effects of the farmers operating on-line shopping systems through the developed framework. A depth-interview semi-structured on 5 farmers was acted to seek out latent effects which were disassembled and re-assembled into 3 dimensions; input costs, e-internal effects and e-external effects. E-external effects divide into e-indirect effects and e-societal effects. A survey from 29 farmers reveals that the e-internal effects are 26,929 thousand KRW a year, e-external effects 6,734 thousand KRW, and input costs 7,202 thousand KRW. ROI(Return on Investment) in 2007 is calculated at 367%.

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파산비용(破産費用)의 중요성(重要性)과 측정방법(測定方法)에 관한 연구(硏究)

  • Jeong, Gyeong-Su
    • The Korean Journal of Financial Management
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    • v.4 no.1
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    • pp.45-58
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    • 1988
  • This paper is to examine the relevance of banarptcy Costs (BC) to Capital Structure with three related purposes: whether or not BC are trival,, a proxy methodology for estimating BC, the present value of expected BC vs tax benefits' trade off. For these purposes, the samples includes 19 industrial firms which went bankrupt over period 1970-78 and secondly seven large Companies which went bankrnpt recently in the U.S. The results are quite strong that BC are not trival. In many cases they exceed 20% of the value of the firm measured just prior to bankruptcy. Direct BC are explicit and administrative costs paid by debtor in reorganization/liqaidation process. Indirect BC are essentially defined as unexpected losses and estimated in two way: a regression method and security analyst's forcasts. The present value of expected BC for many of the bankrupt firm is found to exceed the present value of tax benefits from leverage. This implies that firms were overleveraged and that a potentially important ingredient in the discussion of optimum capital structure is indeed the BC factor. Therefore, BC are relevant to the cost of capital structure decision and should he considered seriously.

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HPV Vaccination for Cervical Cancer Prevention is not Cost-Effective in Japan

  • Isshiki, Takahiro
    • Asian Pacific Journal of Cancer Prevention
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    • v.15 no.15
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    • pp.6177-6180
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    • 2014
  • Background: Our study objectives were to evaluate the medical economics of cervical cancer prevention and thereby contribute to cancer care policy decisions in Japan. Methods: Model creation: we created presence-absence models for prevention by designating human papillomavirus (HPV) vaccination for primary prevention of cervical cancer. Cost classification and cost estimates: we divided the costs of cancer care into seven categories (prevention, mass-screening, curative treatment, palliative care, indirect, non-medical, and psychosocial cost) and estimated costs for each model. Cost-benefit analyses: we performed cost-benefit analyses for Japan as a whole. Results: HPV vaccination was estimated to cost $291.5 million, cervical cancer screening $76.0 million and curative treatment $12.0 million. The loss due to death was $251.0 million and the net benefit was -$128.5 million (negative). Conclusion: Cervical cancer prevention was not found to be cost-effective in Japan. While few cost-benefit analyses have been reported in the field of cancer care, these would be essential for Japanese policy determination.

A Decision Support System for Delivery Policies at an Internet Shopping Mall (인터넷 종합 쇼핑몰에서의 배송정책 의사결정지원시스템)

  • 이주영;박양병
    • Korean Management Science Review
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    • v.18 no.2
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    • pp.61-72
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    • 2001
  • This paper presents a decision support system (DSS) for selecting the best delivery policy at an internet general shopping mall with its own distribution center and many outside enterprises linked up with the mall. The DSS provides the decision maker with the performance information of three delivery policies (individual delivery, collective delivery, mixed delivery) for the given service level, customer order pattern, direct/indirect delivery ratio, unit costs of various delivery modes, upper level of goods characteristic index for collective delivery poller, etc. Furthermore, the DSS allows the decision maker to perform the sensitivity analyses of three delivery policies for their major parameters and unit costs of delivery modes. The DSS is developed with AweSim simulation 1anguage and Visual Basic programming 1anguage.

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A study on the Direction of Start-up SME's Social Insurance Costs based on the Study Abroad (해외 현황 고찰을 통한 우리나라 창업 중소기업 4대 보험 방향성에 관한 연구)

  • Kim, Jumi
    • Journal of Information Technology and Architecture
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    • v.10 no.3
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    • pp.379-386
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    • 2013
  • This study is about the suggestion of reduction method for social insurance cost of startup SMEs based on the study abroad. We suggest several methods (direct and indirect support, exemption, deferment or loan) based on the pros and cons, government's financial situation, the ease of implementation and effectiveness of mitigation methods, creating conditions for the implementation of social insurance mitigation.

Preliminary Evaluation of a Proposed Marine Ranching Project in Korea (우리 나라 바다목장화 사업의 예비적 경제성 평가)

  • 표희동
    • The Journal of Fisheries Business Administration
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    • v.29 no.2
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    • pp.199-216
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    • 1998
  • An economic appraisal of a proposed marine ranching project is analysed using capital budgeting model such as net present value(NPV) and internal rate of return( IRR) as well as sensitivity analysis and goal seeking model. Of the factors for economic appraisal, direct benefits are to be determined by estimated harvest, prices and costs incurred by catching fishes, and indirect benefits include the additional economic effect of recreational fishing. And judging the worth of these project options depends upon the choice of discount rate of which 8.5% is recommended here. On the basis of estimated production, prices and costs the project is expected to yield NPV=615 million won and IRR=8.8%, which is quite accepted for an economic feasibility, under the first scenario, and NPV= -127 million won and IRR=7.93%, which is rejected, under the second scenario. Sensitivity analysis has been performed by calculating the switching value and sensitivity indicator in respect of the main project parameters. The results suggest that the project NPV and IRR are especially sensitive to fishes(rock fish and other rock fish) prices and fixed costs. Finally goal seeking analysis is carried out in order to reach a desired level of performance like NPV=0 in respect of the amount of hatchery-reared juverniles, the prices and the discount rate.

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The Role of Consumer Cognitive Costs and Service Quality in Store Loyalty: A Comparison of Models between Customers and Prospects in the Context of Consumer Electronics Retailing (점포 충성도에서 인지적 비용과 서비스 품질의 역할: 전자제품 소매 유통에서 구매 고객과 잠재고객의 모델 비교를 중심으로)

  • Choi, Ja-Young;Lee, Ji-Eun
    • Journal of Distribution Research
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    • v.10 no.4
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    • pp.89-111
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    • 2005
  • The purpose of the study was to examine the role of cognitive costs in the relationship between service quality and store loyalty using structural equation modeling. The findings showed that cognitive costs playa mediating role between service quality and store loyalty. The findings also showed that physical environment indirectly affected store loyalty through cognitive cost. However, personal service had both direct effect and indirect effect on store loyalty. It was also appeared that there were differences in the models between customers and prospects.

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