• Title/Summary/Keyword: milestone

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Application of Activity-Based Costing (ABC) to Restaurant Menu Costing (활동기준원가계산법을 이용한 외식업소 메뉴 원가 산출)

  • Lee, Bong-Shik;Choi, Mi-Kyung;Shin, Seo-Young
    • Korean journal of food and cookery science
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    • v.23 no.1 s.97
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    • pp.90-98
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    • 2007
  • The purpose of this study was to apply the activity-based costing (ABC) model to restaurant menu costing. The overhead cast of six entr${\acute{e}}$es in XYZ restaurant was calculated for all levels of activity. When comparing activity-based costing with traditional costing applied to BBQ pork rib and an assorted seafood platter, the total difference of costs between two items was 2,191 won in activity-based costing and 600 won in traditional costing. The average food cast percentage of the six entr${\acute{e}}$es was 27% using traditional costing, while the average activity-based cost percentage was 40%. Therefore, there was a 13% difference between the actual margin volume and the expected margin volume. The application of activity-based costing to the restaurant industry would be a milestone from a cost point of view as well as from a process point of view. In particular, the limitation that traditional costing only accounts for food costs could be overcome b considering the overhead cost as an important part of the cast structure. Furthermore, activity-based costing would not only help to reduce the costs associated with the process of analyzing the activities but it would also provide more accurate cost information for menu pricing.

Studies on the Rheological Properties of Korean Noodles III. Correlation between Mechanical Model Parameters and Sensory Quality of Noodles (한국 재래식 국수류의 유체변형성에 관한연구 제 3보 : 기계적 모델파라메터와 관능적 품질평가와의 상관관계)

  • Lee, Cherl-Ho;Kim, Cheol-Won
    • Korean Journal of Food Science and Technology
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    • v.15 no.3
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    • pp.302-306
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    • 1983
  • The changes in the mechanical model parameters during cooking and subsequent storage, were related to the sensory quality of the noodles. The sensory hardness and chewiness were tested by Milestone method and the overall preference was evaluated by hedonic scale test. Hardness was affected primarily by increasing cooking time and in lesser degree by storage time after cooking. Chewiness was diminished by increasing cooking time and subsequent storage. The preference of wheat flour noodle was not significantly affected by cooking time, while that of wheat·sweet potato starch noodle decreased significantly by excess cooking time. Instantaneous elasticity represented the softness of noodle. The elastic components and viscosity components had significant relationship with the sensory quality of wheat noodle. On the other hand the retardation time was important for the sensory quality of wheat-sweet potato starch noodle.

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Influence of the Word-of-Mouth Effect through SNS on the Movie Performance -Focused on the Case of <Sunny>- (SNS를 통한 구전 효과가 영화 흥행에 미치는 영향 -<써니>의 사례를 중심으로-)

  • Park, Sun-Young
    • The Journal of the Korea Contents Association
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    • v.12 no.7
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    • pp.40-53
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    • 2012
  • In the past, the elements that determine the movie performance were directors, movie stars, the number of opening screens, on-line ratings or distributing agencies. However, the word-of-mouth effect has changed this trends. So the influence of word of mouth grows more and more strong at this stage of the Internet and smart phones being widely prevalent. I fix my sight upon SNS which is one of the medium of arousing the word-of-mouth effect, and I have a purpose to cast light upon a real example of the influence of SNS on the movie performance. The way is to analyze SNS activities that accompany the process of production and showing of , which is said to have had an beneficial effect of SNS among the enormously successful movies last year. It is relevant to provide a new milestone regarding the movie performance through the successful case of SNS activities by examining the word-of-mouth activities through SNS in the manner of the period division of the pre-release, the early stage of release and the maturity.

Study on Constraints Analysis Classification for PPC Improvement (작업계획달성률 향상을 위한 작업제반요건 분류에 관한 연구)

  • Han, Jung-Hun;Kim, Dea-Young;Lee, Hak-Ki
    • Proceedings of the Korean Institute Of Construction Engineering and Management
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    • 2008.11a
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    • pp.252-255
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    • 2008
  • The purpose of construction project management is to achieve planned quality by adequate cost and schedule of the project, thus the effective time management is a critical factor to actualize the object. But the traditional time management by using milestone has several limitations which are not sufficiently considered mutual relation and variated from the task. On this wise, applying the concept and principles of lean construction to the project will be the best way not only reduce waste and variation, but also improve the productivity and ability to overcome limitation as mentioned above. Thus the study, Last Planner System, specially focuses on constraint analysis which is used in lookahead planning system. The results of this research will provide the constraints classification that is able to improve work reliable and percent plan complete when time planning by controlling constraints of project.

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Utilization of Health Education Professionals for National Health Promotion Program (국민건강증진을 위한 보건교육 전문인력 활용방안)

  • Kim, Myung;Kim, Young-Bok;Kim, Cho-kang
    • Proceedings of The Korean Society of Health Promotion Conference
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    • 1999.07a
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    • pp.129-147
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    • 1999
  • The National Health Promotion Act passed in 1995 was a milestone for initiating a national and local health promotion program in Korea. And since then local governments and health centers have been developing and providing health promotion programs for the community population. To apply the effectiveness of community health promotion program, it is important to understand the key issue related to health education and the role of health education personnel. The purpose of this study was to define the responsibility and competency of health education specialist, and to develop the activity areas of health promotion program in Korea. Those who provide the service for health promotion and health education should be properly qualified and professionally trained. However, the skills and responsibilities of those who are in charge of providing health education program have not yet been clearly defined in Korea because the areas of health promotion and health education are composed of multi-academic fields. In case of United States, health education specialist is being developed through professional preparation in colleges and graduate schools, and certified through the examination. Also health education specialist is in charge of the planing, implementing and evaluation of health education program in school, hospital, health center, workplace and health food company. Therefore it is important to develop the programs to train and certify health education specialist. Also to extend the activity areas, the government should support continuously program development for health promotion and health education personnel.

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A Comparison Study on Curriculum Contents between FAO Technical Guidelines and Korean Fisheries Management (FAO 수산 가이드라인과 국내 수산경영학 교과와 내용 구성의 비교 연구)

  • Lee, Dong-Ho
    • The Journal of Fisheries Business Administration
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    • v.47 no.3
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    • pp.93-110
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    • 2016
  • Most of the changes that make paradigm shift have been involved international level problems related to environment, resource and structure problems in these days. Resolving those common issues the United Nations Food and Agriculture Organization(UN FAO) has played most important role in fisheries with publishing the series of the technical guidelines for responsible fisheries papers. The guidelines for responsible fisheries have introduced for applying the concept of sustainable development with considering overall changes in fisheries domains. And also have objectives that establishing the discipline of fisheries worlds. Although these papers are remarkable, there is still few research or education contents of them in Korea. Fisheries business administration is a kind of social science that influenced by environmental, social changes so called paradigm shift. So one of the most important thing that has the education of sustainable development is accommodation or adaptation of them with grasping the phenomenon continuously. The aims of this study are exploring the FAO's the technical guidelines for responsible fisheries documents and contents of college's fisheries business administration and finding out the overall systematic topics and themes of fisheries business administration education. The result of this study shows that the contents of fisheries business administration did not including the concept of responsible fisheries even were out of date in using statistical data. And there is some missing issues that including fisheries policy, resource management, and related law should be enhanced. This study suggests the framework of fisheries business administration with comparing analysis on FAO's document and college's course of study in Korea. The proposed framework of major topics of fisheries business administration that still needed to be improved should be a milestone of understanding and debating the core factors of fisheries business administration education and research.

An Integrative Review of Home Care Service for Pregnant Women, Mothers, Infants, and Toddlers in Vulnerable Group (취약계층 임산부·어머니·영유아 대상 방문건강관리서비스에 대한 통합적 문헌고찰)

  • Kim, Dasom;Lee, Insook
    • Journal of Korean Academy of Nursing
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    • v.47 no.5
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    • pp.577-588
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    • 2017
  • Purpose: This study was intended to integrate the evidence of home care service intervention for mothers and children in vulnerable groups through an integrative literature review. Methods: We searched the MEDLINE (PubMED), EMBASE, Cochrane Central Register of Controlled Trials, CINAHL, DBpia databases. The quality of the articles was assessed by one doctoral researcher and verified by one professor of community health nursing who had participated in the systematic review of literature. A framework was developed to identify the intervention patterns in the selected papers and categorize various elements. The extracted intervention elements were grouped into potential themes, which were verified by assessors on whether they clearly reflected the interventions in the papers. Results: Among 878 searched papers, we selected 16 papers after excluding literature that does not satisfy the selection criteria and quality evaluation. The intervention elements of 16 selected papers were categorized into six themes. The extracted intervention elements were divided into the themes of Patient-specific/Situation-specific care planning and intervention, Emphasis on self care competency, Intense home visit by developmental milestone, Reinforcing and modeling mother-child attachment, Communication and interaction across the intervention, Linkage with community resource and multidisciplinary approach. Conclusion: As a result of the analysis of proper interventions of home care services for mothers and children in vulnerable groups, it was found that it is necessary to consider indispensable intervention elements that can standardize the quality of home care services, and conduct studies on developing intervention programs based on the elements.

A Study on the typological characters and the expressive modalities of the architecture of 'the natural construction' of Frei Otto (프라이 오토의 '자연적 구조' 건축의 유형적 특성과 표현양태에 관한 연구)

  • Lee, Ran-Pyo
    • Korean Institute of Interior Design Journal
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    • v.15 no.6 s.59
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    • pp.68-76
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    • 2006
  • Founding himself on 'The Principle of Self-making' that is the instrument of 'the natural construction' and accomplishing the various interdisciplinary researches, Frei Otto could explicate the fundamental structure of life that is able to make visible the self-making processes in the nature, the technique and the architecture. It is the flexible pneumatic construction that is grounded on the fibrous organization. This was a milestone not only for him who wanted to put the idea of the new architectural form into practice, but also for the contemporary architecture that faces on the style-pluralistic disorientedness. The architectural form of the natural construction includes in itself three constitutional sub-ideas. One of them is 'the adaptable architecture', which is inclined to the architecture similar to the organization of human body, and the other 'the light architecture' that is in the pursuit of the optimal form through the minimal material. The last one is 'the ecological architecture' that aims to realize the optimal dwelling environment based on the effective energy consumption by accumulating knowledges of the always fluid and unstable nature. With these architectural ideas Frei Otto could develop a new architectural form language 'the light architecture of the natural construction'. This study is purposed to explain the various experiments that were made by his team and the basic principles of the structural dynamics of 'the architecture of the natural construction' and then to analyze the structures that were built on the ground of those principles.

An Overview of the Vietnam Commercial Arbitration Law in 2011 (2011년 베트남 상사중재법에 관한 소고)

  • Kim, Sun-Jeong
    • Journal of Arbitration Studies
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    • v.23 no.4
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    • pp.97-122
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    • 2013
  • Vietnam has become an attractive destination for foreign investors, but confidence in the country's legal system to resolve commercial disputes remains low. Reasons include the lack of an independent judiciary, the lack of published court decisions, and a tendency to criminalize civil disputes, among others. As such, arbitration has become a preferred alternative to litigation. On June 17, 2010, the National Assembly of Vietnam passed a new act on commercial arbitration replacing the July 1, 2003 ordinance on commercial arbitration. The new act will take effect on January 1, 2011, and it is widely expected by the Vietnamese legal profession and lawmakers will create a favorable legal framework for the expansion of the arbitration service market in Vietnam. The new act is inspired by the UNCITRAL Model Arbitration Law of 1985 as are most new arbitration laws throughout the world. As opposed to the 2003 ordinance, the 2010 Act allows parties to request interim relief from the arbitrators. Also the new act eliminates the mandate that arbitrators be Vietnamese. The law has addressed the ordinance's shortcomings and reflects international standards. Commercial arbitration law is an important milestone in the improvement process of the laws on commercial arbitration in Vietnam. However, it is still too soon to affirm anything definitely because there remain many obstacles to the activation of arbitration. Rule of law and business cultural factors are important. The leading arbitral institution, VIAC, which is attached to the Vietnam Chamber of Commerce and Industry, is expected to play an important role for boosting the competitiveness of Vietnamese arbitration as an avenue to dispute settlement.

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Critical Success Factor of Construction CALS using SWOT Analysis (SWOT분석을 이용한 건설CALS의 성공요인(CSF))

  • Jung, In-Su;Kim, Nam-Gon
    • Proceedings of the Korean Institute Of Construction Engineering and Management
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    • 2007.11a
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    • pp.337-340
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    • 2007
  • Construction CALS contributed to informatization of public construction sector and to settle construction leaders' mind on informatization of construction project, however, the effect of Construction CALS has reduced as the CALS system has been aged and a plan for spread-out of existing systems has not been established. It is necessary to maximize the effect by developing a future plan after recognizing the current state. This study provided key factors that Construction CALS should take for the bright future by using SWOT Analysis, an useful method to develop a strategy. Considering interior and exterior environments surrounding Construction CALS through investigating existing studies, this study deduced twenty five strength, weakness, opportunity and threat points, and finally this study proposed fourteen critical success factors. The results of this study made a significant contribution to decision of the milestone that Construction CALS should take.

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