The IRR(internal rate of return) is often used by investors for the evaluation of engineering projects. Unfortunately, it has serial flaws: (1) multiple real-valued IRRs may arise; (2) complex-valued IRRs may arise; (3) the IRR is, in special cases, incompatible with the net present value (NPV) in accept/reject decisions. The efforts of management scientists and economists in providing a reliable project rate of return have generated over the decades an immense amount of contributions aiming to solve these shortcomings. Especially, multiple internal rate of returns (IRRs) have a fatal flaw when we decide to accep it or not. To solve it, some researchers came up with external rate of returns (ERRs) such as ARR (Average Rate of Return) or MIRR (MIRR, Modified Internal Rate of Return). ARR or MIRR. will also always yield the same decision for a engineering project consistent with the NPV criterion. The ERRs are to modify the procedure for computing the rate of return by making explicit and consistent assumptions about the interest rate at which intermediate receipts from projects may be invested. This reinvestment could be either in other projects or in the outside market. However, when we use traditional ERRs, a volume of capital investment is still unclear. Alternatively, the productive rate of return (PRR) can settle these problems. Generally, a rate of return is a profit on an investment over a period of time, expressed as a proportion of the original investment. The time period is typically the life of a project. The PRR is based on the full life of the engineering project. but has been annualised to project one year. And the PRR uses the effective investment instead of the original investment. This method requires that the cash flow of an engineering project must be separated into ‘investment’ and ‘loss’ to calculate the PRR value. In this paper, we proposed a tabulated form for easy calculation of the PRR by modifing the profit and loss statement, and the cash flow statement.

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.

This article reports on a study that compared EFL freshman university students’receptive and productive recall vocabulary knowledge and their ability to use that knowledge, as it remains unclear in the literature to what extent knowledge of vocabulary, especially productive knowledge, is indicative of learners’ ability to use vocabulary to communicate. The study first measured the vocabulary size of 169students from 24 majors. Next, deeper meaning word knowledge and vocabulary userelated knowledge were assessed by administering depth tests to 51 of the students who completed the size tests. The study found that the participants were able to use only 60.3% of the words that were known receptively and productively on the size tests, and that receptive deeper meaning vocabulary knowledge was 43.0% greater than productive knowledge. Finally, the study results support the concept of a vocabulary knowledge continuum, but highlight the importance of including both receptive and productive knowledge, as they were found to develop in a dissimilar manner.

While the number of English-medium instruction (EMI) courses has increased in many EFL universities, relatively little attention has been paid to students who encounter language difficulties in EMI courses. In order to develop language support programs for Korean undergraduate students in foreign professors’ EMI courses, this study collected and analyzed the syllabi of target courses to identify what English language skills are necessary for these courses. Findings suggest that priority should be given to teaching research-oriented English skills such as academic writing skills, with particular emphasis on how to use primary and secondary sources. Furthermore,students need to acquire speaking skills based on an understanding of readings or lectures so as to participate in discussions and to make presentations. Given the greater number of opportunities to interact with foreign professors, it is necessary as well to teach the appropriate mode of speaking to them. This study also discusses the potential of syllabus analysis as a method to complement needs analysis and to develop language support programs for specific contexts.

본 연구는 종돈의 산육형질에 영향을 미치는 비유전적 환경요인의 효과에 대하여 알아보기 위해 AGP 농장에서 1999년부터 2011년까지 출생되어 검정기록을 가지고 있는 Landrace종 총 6,917두의 자료를 이용하여 산차와 모산차 및 환경요인의 효과를 분석하였으며, 이를 통해 형질들 간의 관계를 규명하고 종돈의 산육능력을 강화하여 경제성을 높일 수 있는 자료로 활용하고자 실시하였다. 종돈의 산육혈질에 대한 유의성을 검정한 결과 산차의 모든 형질을 제외한 대부분의 형질에서 높은 유의성이 인정되었으며(p<0.01) 형질들 간의 표현형상관에서는 -0.871에서 0.398의 범위에서 상관관계를 나타내었다. 산육형질에 대한 산차의 효과는 산차가 증가할수록 일당증체량은 감소하고 90 kg 도달일령은 증가하는 경향을 보였으며 등지방두께와 등심단면적은 높아지는 경향을 나타내었고 모산차의 효과 또한 비슷한 경향을 보였다. 따라서 종돈의 경쟁력을 향상시키기 위해서는 우수한 형질을 가진 개체의 입식과 관리를 바탕으로 산차를 적절하게 조절하며 환경요인의 효과를 고려한 육종 개량으로 산육능력을 극대화해야 할 것으로 사료된다.

Due to the competition between the various professional events, it is imperative for the team's management to improve efficiency by removing the inefficiencies of the professional team in order to gain a competitive edge. This study use different Data Envelopment Analysis (DEA) models to measure the efficiency of professional sport organizations. In this mathematical-analytical study, this study first reviews the related literature to analyze the input/output variables. In the end, the variables were detected and the data for this study were gathered from the Korean Basketball League (KBL). While previous studies examine relative efficiency of Korean Professional baseball teams by using CCR model, this study fully utilize the DEA method to investigate Korean professional sports organizations' operating problem. Thus, this study propose full results of DEA analysis such as efficiency score (overall, technical, and scale efficiency), slacks in inputs and outputs of inefficient organizations, Malmquist index) As a result, this study provides not only the exact productivity information of a team and a way of improving a firm's productivity with a decision maker.

본 연구는 2004년부터 2011년까지 한국종축개량협회에서 듀록 품종에 대하여 수집된 40,657두의 검정기록 및 이들과 혈연관계가 있는 47,974의 가계혈통정보를 이용하여 산육형질에 대한 유전모수를 알아보고자 연구를 실시하였다. 듀록의 산육형질에 대한 유전모수 추정은 고정효과로써 성, 동기우 그룹, 산차 및 검정종료시 개체나이(공변이), 임의효과로써 개체의 상가적 유전효과 및 잔차효과를 포함한 혼합모형방정식을 구성하였으며, 분석은 리눅스 기반의 REMLf90 프로그램을 이용하여 다형질 분석을 실시하였다. 유전력은 90 kg 도달일령, 일당증체량, 등지방두께 및 등심단면적에서 각각 0.334, 0.340, 0.335 및 0.200로 추정되었다. 또한 형질간 유전상관의 결과를 살펴보면, 90 kg 도달일령과 일당증체량, 등지방두께 및 등심단면적에서의 유전상관이 각각 -0.992, 0.130, 0.358, 일당증체량과 등지방두께, 등심단면적에서의 유전상관은 각각 -0.142, -0.361, 등지방두께와 등심단면적간에는 -0.243로 나타났다. 90 kg 도달일령과 일당증체량간에 고도의 부의 상관을 보였으며, 90 kg 도달일령과 등지방두께, 등심단면적은 중저도의 정의 상관을 보였으며, 나머지 형질간에는 부의 상관을 보였다. 듀록 선발시 산육형질간 유전상관을 고려한 개량목표 설정이 필요할 것으로 사료된다.

Limited research on the PYLT (productive Vocabulary Levels Test) stimu lated the investigation into the relationship between the PYLT and Korean col lege students' productive vocabulary use in writing. For the purpose of the study, twenty five students (n=25) were asked to take the PVLT, perform translation tasks, and write an essay. They were also asked to write a reflection paper to examine their perceptions of the PVLT. The LFP (Lexical Frequency Profile) was employed to analyze the students' compositions to examine the relationships between their vocabulalY profiles and the PVLT. The results of the study indicated that there was no significant correlation between the PYLT and the LFP; the relationships between the PVLT and other variables were largely influenced by word frequency levels. These findings imply that the PVLT at the 2000 word frequency level represents the students' vocabulary knowledge in their compositions, and their writing proficiency. As for the perceptions of the PYLT, most of the students responded that the PVLT assessed their vocabulalY knowledge. Interestingly, they attributed both success and failure in providing correct answers to the test format of the PVL T. This study suggests that interpretation of the results of the PYLT should be associated with word frequency levels.

In this paper, we summary known suggestion system which is useful a small and medium enterprise. We don't think suggestion system of a small and medium enterprise active. We reflect 2 points of suggestion system. We propose the Active Plan to Suggestion System for small and medium Enterprise which are (1) suggestion direction for enterprise future, (2) suggestion body for all employee included, (3) suggestion methods for all information shared.

The realization that there is a mismatch between the vocabulary level presented in the Korean National Curriculum, and the required vocabulary size for EFL (English as a Foreign Language) high school learners to take the high-stakes Korean College Scholastic Ability Test stimulated the researchers of the present study to administer an assessment of Korean high school learners’ vocabulary sizes. Measurement of vocabulary knowledge was conducted with the adaptation of Nation’s bilingual vocabulary size test, receptive and productive, by improving construct validity of the items. Learners were tested for the 1st ~ 10th 1,000 word bands to ascertain learners’ vocabulary size at each level. The assessment of vocabulary size demonstrated receptive vocabulary knowledge to be as large as 6,000 words. However, unforeseen rises in the EFL learners’ vocabulary sizes at some word bands were observed, which seem to have emerged from the educational milieu and the predominant focus on receptive lexical knowledge and the testing of them. Suggestions are proposed for the revision of word list of the National Curriculum, which would become the blueprint for controlling vocabulary level in the development of national textbooks of English.

The purpose of this study is to show that using practical vocabulary learning activities can stimulate EFL learners" vocabulary enhancement through making sentences. Language practice with productive lexical output can be a very helpful way for EFL students to integrate their prior linguistic knowledge with newly-gained words, which will enhance their communicative performance. One hundred twenty students (n=120) performed two different activities (sentence-building with instructional feedback and rote-memorization), and their performances were examined by the text length in terms of lexical proficiency. The results of this study reveal that the experimental group (n=60) with sentence-building with instructional feedback seemed to evoke their lexical input and output together and did better at both than the control group (n=60) with rote-memorization. In vocabulary knowledge enhancement, the experiment group showed that they were likely to transfer a large amount of vocabulary they practiced to their language output effectively. With respect to vocabulary performance, the experimental group formed more meaningful structures with a longer sentence than the control group. This study implies that sentence-building as a language practice can be an effective way to incorporate a learner"s lexical knowledge into meaningful language use, and can lead to better communicative performance in English.

The environment of IT is, currently, on its developing process to the period of Web Service, Ubiquitous, and Telemetics which not only enable computer and internet to be utilized like the water or the air, but also be a new motivating force for its advanc