Ventilation devices and room air cleaners can be used to remove indoor contaminants from indoor air. Generally, room air cleaners are rated according to clean air delivery rate (CADR). However, a similar metric for ventilation has not been used to be compared with CADR of room air cleaner. The CADRs and cost-effectiveness metrics (CADR/kw) of ventilation devices and room air cleaners were newly defined and theoretically compared for a child care center. The results indicate that the CADRs of room air cleaner were greater than that of ventilation. A higher collection efficiency for the particles guaranteed a higher CADR for ventilation. Ventilation filter had a performance that exceeds MERV11 should be used to effectively control the indoor particle concentration. The stand alone type air cleaner was found to have the best performance in the cost-effectiveness. The reason for this is that the effective air cleaning ratio of the stand alone type air cleaner is higher than that of the others and the power consumption of the stand alone type air cleaner is lowest.

The modular assembly system can make it possible for the variety of products to be assembled in a short lead time. In this system, necessary components are assembled to optional components tailor to customers’ orders. Budget for inventory investments composed of inventory and purchasing costs are practically limited and the purchasing cost is often paid when an order is arrived. Service cost is assumed to be proportional to service level and it is included in budget constraint. We develop a heuristic procedure to find a good solution for a continuous review inventory system of the modular assembly system with a budget constraint. A regression analysis using a quadratic function based on the exponential function is applied to the cumulative density function of a normal distribution. With the regression result, an efficient heuristics is proposed by using an approximation for some complex functions that are composed of exponential functions only. A simple problem is introduced to illustrate the proposed heuristics.

This work aims at analyzing the comparative feature about female flight attendant uniform designs of Korean and Asian region low cost carriers and providing some basic materials for development of these airline companies. As a research method, examinations were carried out on attendant's uniform both theoretically and empirically. Comparison of uniforms was made among the five Korean carriers and ten typical Asian carriers for empirical research. Results showed the followings. First, all Korean low cost carriers were characterized as formal style except Jin Air. Unlike this, Asian low cost carriers appeared as diverse including formal, semi formal, and casual styles with a uniquely differentiated image. Second, all carriers applied their own symbolic color to their uniform. Third, logo or symbol was adopted as a pattern on scarf in the two Korean companies but it didn't take effect practically. For those Asian carriers, embroidery was used on jacket, jumper and collar. They utilized even a merchandising character to put emphasis on airline image. Fourth, diverse petty items with a decorative effect were used in the case of Korean low cost carriers. In the changing period of uniform, nothing much was changed and remained almost the same as before. Those in the Asian region were characterized with the smallest number of items and the preclusion of decorative add-ons on uniform.

PURPOSES : The authors set out to estimate the related carbon emissions, energy use, and costs of the national freeways and highways in Korea. To achieve this goal, a macro-level methodology for estimating those amounts by road type, road structure type, and road life cycle was developed. METHODS : The carbon emissions, energy use, and costs associated with roads vary according to the road type, road structure type, and road life cycle. Therefore, in this study, the road type, road structure type, and road life cycle were classified into two or three categories based on criteria determined by the authors. The unit amounts of carbon emissions and energy use per unit road length by classification were estimated using data gathered from actual road samples. The unit amounts of cost per unit road length by classification were acquired from the standard cost values provided in the 2013 road business manual. The total carbon emissions, energy use, and cost of the national freeways and highways were calculated by multiplying the road length by the corresponding unit amounts. RESULTS: The total carbon emissions, energy use, and costs associated with the national freeways and highways in Korea were estimated by applying the estimated unit amounts and the developed method. CONCLUSIONS: The developed method can be employed in the road planning and design stage when decision makers need to consider the impact of road construction from an environmental and economic point of view.

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.

Global warming has pressured companies to put a greater emphasis on environment management which allows them to reduce environmental impact and costs of their operations. In Korea, the coal-fired power plants take a large account of electricity generation at 31.7% of the total electricity usage in 2014. Thus, environmental impact of coal-fired power plants is significant. This paper illustrated how to compute environmental impact and costs in electricity generation at a coal-fired power plant using MFCA methodology. Compared to the traditional accounting, an advantage of MFCA is to provide information on electricity generation costs and environmental wastes incurring throughout the production process of electricity. Based on MFCA, the coal-fired power plant was able to reduce production cost of electricity by 52.3%, and environmental wastes by 47.7%. As a result, MFCA seemed to be an effective tool in environmental management for power plants.

In industrial society, the core competency of company was depend on the productivity. However the knowledge information era of the 21st century, the market power moved to downstream, the core competency of company is moved from productivity to how to make the products meet the market. Inventory was the burden of the company management. Most of company trying to reduce the inventory. In this study, analyze the impact of inventory to company's operating profit and the impact of distribution center consolidation to total inventory of company.

이 연구는 파각란 선별기 도입을 비용 편익분석 목적으로 수행되었다. 계란 파각란 선별기를 도입할 때의 총수입과 총비용 평가액의 추정결과는 다음과 같다. 총비용의 경우 구입가격, 고정비용 및 유동비용의 합계로 나타내었고, 할인율에 따라 5%, 10%일 때 각각 232,904천원과 242,904천원으로 산정되었다. 계란 파각란 선별기 평가액은 할인율에 따라 228,543천원(할인율 5%인 경우)과 218,543천원(할인율 10%인 경우)으로 추정되었다(Table 6). 파각란 선별기 기술가치에 대한 평가는 B/C비율, 순현재가치(NPV), 내부수익율(IRR)의 값으로 판단되었고, 내부수익율 IRR의 값은 가정했던 할인율보다 훨씬 높게 나타났고, 순현재가치도 0보다 큰 값으로 나타났으며, B/C비율도 1.0 이상으로 나타나 경제적 타당성을 가지는 것으로 판단되었다(Table 7).

Nitrogen-doped ZnO nanoparticle-carbon nanofiber composites were prepared using electrospinning. As the relative amounts of N-doped ZnO nanoparticles in the composites were controlled to levels of 3.4, 9.6, and 13.8 wt%, the morphological, structural, and chemical properties of the composites were characterized by means of field-emission scanning electron microscopy (FESEM), transmission electron microscopy (TEM), X-ray diffraction (XRD), and X-ray photoelectron spectroscopy (XPS). In particular, the carbon nanofiber composites containing 13.8 wt% N-doped ZnO nanoparticles exhibited superior catalytic properties, making them suitable for use as counter electrodes in dye-sensitized solar cells (DSSCs). This result can be attributed to the enhanced surface roughness of the composites, which offers sites for I3- ion reductions and the formation of Zn3N2 phases that facilitate electron transfer. Therefore, DSSCs fabricated with 13.8 wt% N-doped ZnO nanoparticle-carbon nanofiber composites showed high current density (16.3mA/cm2), high fill factor (57.8%), and excellent power-conversion efficiency (6.69%); at the same time, these DSSCs displayed power-conversion efficiency almost identical to that of DSSCs fabricated with a pure Pt counter electrode (6.57%).

As sewerage systems have obsolete, as quality and service level standards increase, and as rain characteristics change, the sewerage utility authorities are challenged to develop cost recovery strategies that assure financial sustainability. In this study, we conducted scenario analysis to examine the effect of three alternatives of partial or full sewerage cost recovery in Seoul during 2014-30 periods. It turned out that the alternative 1 is optimal and recommended. According to alternative 1, we had better increase annually sewerage fee by 14.8% until 2020 and thereafter apply only the inflation rate in setting sewerage fee. It would gradually decrease the deficit after 2019. The accumulated deficit of 13 billion Won in 2030 was estimated.We expect that this kind of analysis may provide useful informations to help sewage utility staffs, decision makers, and regulatory authorities understand, develop and implement ultimate full cost recovery strategy for many municipalities.

PURPOSES: The goal of this study is to analyze the travel cost according to transferring from rotary to roundabout in Korea. METHODS: This study gives particular attentions to investigating the existing 48 rotaries in Korea and building the networks of before and after improvements using VISSIM, and analyzing their travel costs. RESULTS: The main results are as follows. First, from the field survey, the domestic rotaries were analyzed to need many improvements of geometric structure for the effective operation. Second, the difference of travel cost at 3-legged rotaries were evaluated to be less than other types of rotaries due to low traffic volume. Finally, the travel cost of 4-legged and multi-legged rotaries were analyzed to rapidly increase by increasing volume. CONCLUSIONS: This study analyzes the effects using both real and simulation data unlike the existing studies. Also, this study suggests the future research topics which compare and evaluate the relations between real data and simulation outputs.

PURPOSES: This study aimed to analyze economic effect of recycled aggregate production on job-site airport pavement. METHODS: The validation of site recycling for waste concrete as economic efficiency is analyzed through the case study of site recycling at an O airport pavement construction. The break-even point for the cost of site recycling was estimated according to two different waste concrete processing methods such as job-site recycling and processing on commission (or plant). RESULTS: Job-site recycling cost decreases as the use rate of job-site recycled concrete aggregate increases, or the amount of concrete waste increases, but transporting distance decreases. It was shown in an O airport case that as the use rate of job-site recycled concrete aggregate exceeds 61.4 %, the job-site recycling cost is cheaper than the processing cost on commission. CONCLUSIONS : The results of this study can utilize basic data of feasibility for site recycling of waste concrete on airport pavement construction.

In recent years, the exploration of the quantifiable effects of market-based intangible assets on firm performance has become increasingly important in marketing and management literature. Corporate reputation, considered as a one of the key marketing metrics for maintaining and enhancing companies’ competitiveness in the globalized economy, plays an essential part in this context. Numerous studies show the impact of reputation on measures of financial performance, justifying companies’ endeavors to install and dedicate effort towards systematic reputation management and tracking. A possible consequence of a good reputation that has so far been neglected in academic research is a decrease in a company’s cost of equity capital, a measure that constitutes an important basis for the decision to invest in future projects, thus playing a vital part in the creation and preservation of strategic competitive advantages. A firm’s cost of equity is defined as the required rate of return, given the market’s perception of the firm’s riskiness. It is based on investors’ expectations about future returns and estimated by means of residual income models with varying assumptions and restrictions (in this study: Claus and Thomas 200, Gebhardt et al. 2001, Ohlson and Juettner-Nauroth 2005, and Easton 2004), equating the current stock price to future cash flows that are discounted with the firm’s implied cost of equity. To account for industry-specific idiosyncrasies, each firm’s cost of equity is adjusted by the monthly industry median. Corporate reputation is defined as an attitudinal mindset towards a company. Following the model of Schwaiger (2004), it is conceptualized as a two-dimensional construct comprising a cognitive (competence) and an affective (likeability) component; reputation is the linear combination of these two dimensions. Corporate reputation data was collected in 13 semi-annual waves from large-scale samples representing the general public in Germany. By applying panel data analysis on a set of the 30 largest publicly listed German companies during a seven-year time-span (2005-2011) and controlling for commonly known factors, I show that corporate reputation significantly reduces a firm’s cost of equity. This relationship holds when reputation is corrected for prior financial performance and industry affiliation. My results should help managers to further strengthen their argument that reputation management is value-relevant. This study should be seen as a starting point for further research to gain a deeper understanding of the reputation-cost of capital-interface.

This paper proposes that the Marine Search & Rescue and Salvage Association of Korea (MARSA) can provide KCG a very positive return on investment; that is, MARSA will save lives and property well over the budget needed from KCG to operate MARSA. To perform this Cost-Benefit Analysis, actual performance data and other figures are taken from the USCG Auxiliary, and these figures are used to project expected possible MARSA results. In this paper, MARSA is projected to provide a 1,493 % return on investment.

원자력발전소 및 산업계에서 발생하는 중·저준위방사성폐기물을 처분하기 위한 처분장이 2014년경 준공될 것으로 예상된 다. 방사성폐기물 처분을 위해서는 물리적인 처분시설의 확보도 중요할 뿐만 아니라 발생자와 처분사업자 등 각종 이해관 계자들이 모두 수긍할 수 있는 비용부과체계 마련도 중요하다. 우리나라의 처분비용은 해외의 다른 국가에 비하여 높은 편 에 속하며 이는 폐기물 발생자와 처분사업자에게 많은 부담을 주고 있다. 우리나라의 처분비용이 높은 이유는 처분장 확보 를 위한 사회적 비용 또는 건설비가 다른 국가에 비하여 상대적으로 높은 이유도 있겠으나, 처분장 건설을 위해 조달한 비용 에서 발생한 금융비용이 보다 큰 요인으로 작용하고 있다. 본 연구에서는 처분사업의 지속가능한 사업체계 마련을 위해 비 용 구조를 분석함으로서 처분비용 중 금융비용을 낮추기 위한 방안을 모색하고자 한다.

인도네시아 자카르타의 판타이무티아라 지역은 연간 20~25cm씩 지반침하가 발생하고 있다. 이 지역은 매립지로서 기초지반공사를 시공할 때 지반안정화 공사의 미비로 인하여 지반침하 현상이 발생하는 것이다. 본 연구에서는 지반침하를 예방하는데 소요되는 비용과 지반침하를 예방함으로써 얻을 수 있는 편익을 계산하여 보고자 한다. 또한 계산된 비용과 편익의 비율을 토대로 조사지역을 보존할 가치가 있는지에 대하여 논의하고자 하였다.

This paper carried out design in order to reduce the process of asymmetric pinch yoke, one of the important parts which transfer power to wheels through gearing box in automobile steering system. The purpose of the study is to reduce prime costs and strengthen competitiveness by designing the total 8 processes including the up-setting and forging process of the No. 1 as the forging process the current method of production. The process with die stress analysis by using the finite element method have been carried out through new optimal die design. As this study result, it is expected that die life can be secured as excellent material flow and caused by forming load. A prototype has been produced by basis of the analysis result and the reduction of the process was successful. As the unit price is lower than that of the current process, the competitiveness can be expected.