본 연구의 목적은 병원급식소의 세정작업의 효율적 관리를 위하여 위탁 전과 후의 비용효과를 비교하고 자가운영과 위탁운영체제의 세정담당 종업원들의 직무만족도를 비교하여 그 비용효율성을 분석하는데 있다. 본 연구의 결과에 의하면, 세정작업의 위탁관리로 다음과 같은 잇점을 기대할 수 있었다. 첫째, 호봉이 낮고 적은 수의 종업원 이용으로 인건비의 절감을 기대할 수 있었으며, 둘째, 봉급에 관한 항목을 제외한 다른 항목에 관해서는 자가운영과 위탁운영 체제의 세정담당 종업원들의 직무만족도에 유의적 차이가 없는 것으로 나타났으며, 세째, 작업일정이나 인사배치에 있어서의 용이함으로 나타났다. 이 연구 결과를 기초로 병원급식소의 위탁관리 프로그램에 관한 지속적인 평가와 개발에 관한 연구가 이루어져야 할 것이다.

Unit price of meal provision in industrial foodservice differs with each business. It is believed that menu management work, contents of menu, and nutrition supply performed by dietitian are different with unit price of meal provision. In this sense, purposes of this study are to examine meal management work and contents of menu, by food cost, at industrial foodservice in Taegu, Kyungbuk area and to evaluate variety of menu and nutrition supply. Results of the study are as follows: 1. Average number of side dishes provided at meal, including Kimchi, was 2 at low unit price, 3.0 at middle unit price and 3.1 at high unit price. 2. Possession ratio of account books using for menu management was low. 3. With regard to kind of menu, high unit price was most various and showed more various, compared to low unit price, especially in cooking oil-used cook methods such as broil, pan-fried food, fry, and roast. 4. High unit price was found as the highest in kind of used food and supply volume. 5. Sugar, Mineral, Vitamine, and Protein were satisfied with standard food content, but fat and calcium were not. 6. Supply volume of food was positively correlated to supply volume of nutrient, but kinds of cook methods and food type were not correlated to that of nutrient.

양계 및 양돈용 배합사료중 pellet 사료와 분말사료의 생산비를 비교하였다. 비교분석을 위하여 박(1982)이 개발한 모형을 이용하였으며 공장의 규모는 일산 80ton으로부터 400ton이었다. 분석된 결과를 요약하면 다음과 같다. 1. 동력비는 pellet 사료가 분말사료에 비해 4배가 높았다. 2. 노동비는 pellet 사료가 분말사료에 비해 20%가 높았다. 3. 일산 200ton 규모의 경우 투자비용은 pellet 사료가 20% 높았다. 4. 고정비 및 변동비를 고려한 총생산비를 공장규모가 100ton에서 400ton으로 커질 경우 pellet 사료가 분말사료에 비해 30%에서 50%로 증가되었다.

The purpose of this thesis paper is to explore the selection of quality cost management dimension indicators, the mechanism of quality cost management on enterprise performance, the size of the impact of each component of quality cost management on enterprise performance, in order to improve the quality management cost management theory. On this basis to minimise the loss cost and achieve optimal enterprise performance. The paper analyses the impact of quality cost management on enterprise performance by designing questionnaires, collecting data through surveys and using statistical methods. The relevant theories of quality cost management and enterprise performance is compared, and the correlation between qualities cost management and enterprise performance is explored by means of a questionnaire. This paper also explores the extent to which each component of quality cost management affects firm performance, which in turn enriches the relevant theories of quality cost management. The results of this study indicate that quality cost management has an important impact on enterprise performance, and that recognising the relationship between quality cost management and enterprise performance, identifying scientific management methods, and continuously improving quality cost management are important means of enhancing enterprise competitiveness. It is expected that it can provide some references for enterprises to carry out quality cost management effectively.

In this study, type analysis was conducted along with the advancement of basic data to calculate the maximum damage caused by strong winds during the typhoon period. The result of the damage by region showed that in 2012, the difference in damage was clearly distinguished as the region was classified in detail. In addition, the result of the annual damage in 2011 was strong on the west coast, and in 2016, the damage to the southeast coast was significant. In 2012, the 3-second gust was relatively stronger on the west and southeast coasts than in 2011, and the winds blew stronger along the southeast coast in 2016. Monthly damage data showed that the damage to the west coast was high in August, and the damage to the southeast coast was high in October from 2002 to 2019. The 3-second gust showed the result of wide expansion throughout the southern coast of the Korean Peninsula in October. As a result, the damage differs for type bacause the intensities and paths of typhoons vary depending on their characteristics, the 3-second gust blows differently by region based on regional characteristics, and the sale price is considered in metropolitan cities.

This study examines the cost and benefit (i.e., income) of the Forest Stewardship Council (FSC) rubber plantations in Thailand. The study attempts to identify the challenges to the implementation of FSC standards in rubber plantations in the country. A total of 60 rubber farmers in two Southern provinces, namely, Songkhla and Rayong, were interviewed through a standardized questionnaire to gather primary data. The study found that small-, medium- and large-sized FSC rubber plantations were worth investing in. All sizes of rubber plantations had similar values of benefit cost ratio (BCR). It was also found that the values of the discount payback period (DPP) of the three forms of FSC rubber plantations were 9-12 years, while the large rubber plantations had the highest internal rate of return (IRR) (19.0%). It implies that the large-size plantations had the highest values. The rubber farmers in the study area reported that they are facing a number of problems and hardships in implementing FSC standards, lacking knowledge and understanding of FSC, especially for preparing documentation. Therefore, the Thai government should take proper policy initiatives to remove all the problems and barriers in implementing FSC standards for the sustainable rubber production in the country.

This study examines simultaneous relationships between regulatory capital, risk, and cost-inefficiency for a sample of 30 commercial banks in Bangladesh from 2006 to 2018. To conduct the analysis, we used the Generalized Methods of Moments (GMM) in an unbalanced panel data framework. The empirical results show that there is a negative and significant relationship between capital regulation and credit, and overall risk. It is also evident from the results that the capital adequacy ratio is positively and significantly related to default risk and liquidity risk. Therefore, higher capitalized banks take an effort to prevent more credit risk and promote financial stability by reducing liquidity risk. Results also report that banks have been characterized as inefficient, less capitalized, and high risk. On the other hand, efficient banks are more stable but have a high level of liquidity risk. Besides, from the size of the bank, large banks are defined as having lower regulatory capital, are more risk seekers but stable with higher cost-efficiency. Notably, higher capitalized banks are more profitable and cost-efficient by reducing risk. Finally, this study also provides some insightful policy suggestions to the stakeholders.

A construction project is a designed product made up of labors, materials, and installations in the project positioned on the ground and may include the underground and ground section, and the section in water or on the water surface. It is a civil, industrial, transport, agricultural and rural development, infrastructure, or some other. A key phase in the life cycle of these construction projects is the implementation when building products are made directly with workers, equipment, materials, and managers. If there is a lack of management experience, information, and problem-solving solutions to tackle the risks faced by contractors, especially foreign ones, will fail in controlling the project’s cost. This study was conducted with investigations, discussions, and evaluation of the factors that lead to cost overruns in the construction projects of international contractors in Vietnam. The principal component analysis (PCA) showed that those factors that influence cost overruns these construction projects fall into five general groups, including factors related to (i) the owners, (ii) the foreign contractors, (iii) the subcontractors and suppliers, (iv) state management, and (v) the project itself. Besides, the study proposes solutions to limit cost overruns in construction projects and improve the profitability of international contractors in Vietnam.

Although the corporate governance plays a crucial role in protecting shareholder wealth, the effect of corporate governance on cost of debt is unclear. On one hand, the corporate governance reduces asymmetric information between corporate and external investor including debtholder leading to a decreasing in cost of debt financing. On the other hand, bondholders require higher rate of return for an improvement corporate governance. Hence, this study aims to investigate the relationship between the mechanism to improve corporate governance namely board effectiveness and the cost of debt in an emerging market. As we aim to explore the relationship between cost of debt and board effectiveness, we select corporation in Thailand as our sample because the businesses in Thailand are major debt-financing. Hence, our sample include listed firm in Stock Exchange of Thailand between 2007 and 2016. Our main findings support the sub-optimal investment hypothesis in that improved board effectiveness is associated with higher cost of borrowing. In addition, we find that the number of board member—board size, the number of board meeting, and the percentage of non-executive on audit committee play are positively associated with the cost of debt financing. Furthermore, we perform two-stage-least square (2SLS) to ensure that our results are far from endogeneity issue.

The objective of this study is to analyze the consumer perception of reusable wreath and present the considerations for introducing the labeling system, and to calculate the social benefits and costs of that. For this, We did an internet survey on the perceptions and willingness-to-pay for reuse wreath to 330 adults. As a result, only 56.1 percent of those who ordered wreath were found to check whether they actually arrived. 73.6% of the respondents had the willingness-to-purchase a reusable wreath if the price was reasonable, and 43.6% were in favor of labeling reused wreath as 'reused wreath'. The social benefits of introducing the reusable currency marking system are about 155,692 million won and the social cost about 43.52 million won. If reusable wreath are not recognized and purchased at the price of new one, economic and emotional losses of domestic horticulture farmers and consumers may occur. Therefore, related agencies will be able to expand sales of domestic flower producers and protect the economic and emotional benefits of consumers if they make efforts to establish and operate a reusable wreath labeling system.

선박금융 의사결정에서 해운기업들은 비합리적인 의사결정을 선택하는 경우가 있으며, 이러한 결과는 해운기업들에 막대한 손실을 유발시킨다. 이러한 선박금융 의사결정 선택에 대한 분석을 본 연구는 행동재무학 이론 중 엥카링 효과와 매몰 비용 효과 이론으로 접근 하였으며, 설문지법과 사례 분석 방법론으로 논문을 작성하였다. 분석 결과, 행동재무학 이론인 엥카링 효과와 매몰 비용 효과가 선박금융 의사결정에 영향을 미친다는 사실과 이러한 영향으로 의사결정자가 비합리적인 의사결정을 선택하게 될 수 있다는 사실을 발견했다.

The purpose of this study was to investigate the impact of corporate governance index on the cost of equity in companies listed on the Tehran Stock Exchange. This study collects data from 975 observations during the period 2012 to 2018 to test the hypotheses using multiple linear regression model for the panel data. In this research, the independent variable of corporate governance index comprises of 27 specific corporate governance attributes. The results of hypothesis testing showed that corporate governance has a negative and significant effect on the rate of capital cost. In other words, the quality of corporate governance can lower the rate of capital cost. This result suggests that, by using a powerful corporate governance system and by declining the information asymmetry (increasing transparency) and agency conflict, we would be able to enhance the quality of financial reports. It would strengthen the capital market, attract financial suppliers and investors, and absorb the required financial resources of the firm by a lower rate. The findings of the study suggest that companies are able to reduce the cost of equity by establishing strong corporate governance. This conclusion suggests the importance and effectiveness of corporate governance in the cost of equity.

This paper aims to examine the application of cost-volume-profit (CVP) analysis by public universities in Vietnam. In the context where Vietnam is gradually transferring financial autonomy to public universities, the conduct of a CVP analysis in relation to these public universities is particularly urgent. Research samples were collected in 2018 and 2019 by surveying Vietnamese public universities. After collection, the data is synthesized by excel file, conformity check, data cleansing and data analysis on SPSS software by tools such as Frequency statistics, price statistics, and means. The results show that: (1) universities used the CVP analysis in decision-making, (2) information related to the CVP analysis used for decision-making by administrators remained simplistic and lacked cost-control details, and (3) the application of the CVP analysis by university administrators for decision-making was neither comprehensive nor coordinated. The findings also show that, given the current conditions in Vietnam, increasing the governance in public universities is essential, as is contributing to reducing costs, increasing universities’ income, providing the best service to students, and improving the quality of training. The study calls for the flexible application of the CVP analysis, which will provide information to help managers at Vietnamese public universities make the best decisions.

현대의 항만은 선박 대형화가 진행됨에 따라 허브 & 스포크 방식의 전략이 강화 되었다. 이러한 항만 이용자의 니즈 변화에 따라 항만 역시 대형화 및 현대화 되는 추세이다. 이 같은 상황 하에서 기존 항만 운영의 변화가 예상된다. 중, 소규모의 운영사 연합 운영을 통해 경제적, 운영적 효과를 도모하는 움직임은 하나의 예로 들 수 있다. 본 연구에서는 부산항 신항을 대상으로 중, 소규모의 운영사 연합이 경제 적 측면에서 어떠한 효과를 내는지에 대해 분석하였다. 더불어 운영사 연합 내에서 비용배분의 문제를 게임이론을 통해 제시하였다. 결과적으 로 현재와 같이 5개의 운영사로 나뉘어 운영되는 것보다 연합하여 운영할 경우 운영사 측면에서 비용 감소의 효과가 있는 것으로 나타났다. 연합에 참여한 운영사 간에 비용을 배분하는데 있어 비례배분법, 샤플리밸류, 중핵 방법을 사용하는 것을 고려하였으며, 본 연구에서는 샤플 리밸류 방법이 가장 적합한 방법으로 나타났다.

This paper estimates the optimum level of reserves in Vietnam based on the approach of reserves’ cost-benefit and sovereign risk which is one of developing countries’ characteristics. The cost of reserves is the opportunity cost when holding reserves. The benefit of reserves is the loss due to country’s default in case that there is no reserves to finance external debt payment. The optimum reserves is found out by minimizing the total of opportunity cost and loss due to country’s default with the probability of default. Through the usage of HP Filter method for calculating the loss due to country’s default, ARDL regression for the risk premium model and lending rate of VND as proxy for opportunity cost together with the Vietnamese economic data in the period of 2005 – 2017, the empirical results show that the optimum reserves in Vietnam is almost higher than the actual reserves during the research period except the point of Q3/2008 and the last point of research period - Q4/2017. Therefore, Vietnam should continue to increase reserves for safety but Vietnam does not need pushing quickly the speed of increasing reserves. In addition, controlling Vietnamese optimum reserves is necessary to help the actual reserves become reasonable.

Purpose : We will develop the distribution method of wide oil extract technology to develop repellent using this technology and study mosquito repellent persistence. Research design, data and methodology : A positive control group containing purified water, ethanol and picaridin was prepared, and the experimental control group was prepared in the same proportion as the positive control group, and 0.6% of broad oil was added. The results were summarized using the calculation method according to the avoidance effect and statistically tested by t-test using the excel statistics program. Results : Experiments on skin surface area and voice control of participants showed that men had 8.9% wider skin surface area than women, and voice control tests showed that women were bitten by mosquitoes five times more than men. Both the positive and the experimental control groups had a valid duration of up to three hours, but from the time of five hours, the positive control group had 77% and the experimental control had 90%, indicating a difference of 14.4% over the positive control group. Conclusions : The mosquito repellents developed in this study on the basis of safety and continuity are cost-effective in terms of mosquito repellent, and in addition fragrance, odor removal, perfume, ink, skin care and massage effect.

이 연구에서는 현실적이고 유의미한 내진보강비용 산정하기 위해 실제 내진보강 사례를 기반으로 통계분석을 수행하여 건축물의 노후도와 연면적을 고려한 보다 현실적인 내진보강 비용을 추정하는 연구를 수행하였다. 데이터 베이스를 기반으로 노후도에 따라 연면적 대한 내진보강비용을 통계적으로 분석하여 이를 정규화하였고, 역으로 연 면적과 준공연도를 가지고 내진보강공사비용을 역추산할 수 있는 방법을 제안하였다.. 지속적인 내진보강 사업 사례의 빅데이터화가 이루어지면 정확성이 높은 내진보강 비용 산정이 실현될 것으로 판단된다.