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김태완,하병권,김태완 한국전산회계학회 2023 電算會計硏究 Vol.21 No.3
[Purpose]If activity-based cost calculation is a cost calculation method that can be applied to blue-chip companies with advanced ERP systems, TDABC is a relatively easy and simple cost calculation method that can be applied even to a small number of SMEs. This study attempted to confirm the usefulness of TDABC by analyzing the difference between the time-active cost calculation (TDABC) method and the existing cost calculation method based on the cost data of S, a case company in the automobile parts manufacturing industry. [Methodology]Unlike the traditional cost calculation of case company S, the process time was calculated by applying the TDABC system by the time equation. Through this, not only the actual operation level was divided into usage time and idle time, but also cost reduction and profit rate improvement measures were prepared by dividing the cost into usage cost and idle cost. [Findings]Summarizing the analysis results of this study, for case companies, the operating margin based on traditional cost calculations was 2.8%, whereas the TDABC system was analyzed as 6.7% of the operating margin for the cost of use, excluding idle costs. In other words, the cost of the TDABC system is a way to increase the operating margin along with the reduction of the idle cost sector. Therefore, it was confirmed that the introduction of the TDABC system for case companies can increase the efficiency of cost management. [implications]Unlike previous studies that calculated the cost incentive rate in the dedicated facility system, this study is significant in that it analyzed the usefulness of TDABC by applying time-driven cost calculation in the multi-species production system because case company S is building a system of general-purpose facilities. [연구목적]본 연구는 자동차 부품 제조업의 사례기업 S사의 원가자료를 바탕으로 시간동인 활동원가계산(TDABC)방식과 기존 원가계산방식과의 차이를 분석함으로써 TDABC의 유용성을 확인하고자 하였다. [연구방법]사례기업 S사의 전통적원가계산과 달리 TDABC시스템을 적용하여 프로세스시간을 시간방정식에 의해 계산하였다. 이를 통해 실질조업도를 사용시간과 유휴시간으로 구분하는 것을 물론 원가를 사용원가와 유휴원가로 나누어 원가절감과 이익률 개선 방안을 마련하였다. [연구결과]본 연구의 분석결과를 요약하면, 사례기업을 대상으로 했을 때 전통적 원가계산에 의한 영업이익률은 2.8%인데 반해서 TDABC시스템은 유휴원가를 제외하고, 사용원가 부분의 영업이익률은 6.7%로 분석되었다. 즉, TDABC시스템에 의한 원가는 유휴원가 부문의 절감과 함께 영업이익률을 높일 수 있는 방법이다. 따라서 사례기업은 TDABC시스템의 도입하는 것이 원가관리의 효율성을 높일 수 있음이 확인되었다. [연구의 시사점]본 연구는 TDABC 연구에 있어 전용설비체제에서 원가동인율을 산출한 선행연구와 달리 사례기업 S사는 범용설비의 시스템을 구축하고 있어 다품종생산체제에서 시간동인 원가계산을 적용하여 TDABC의 유용성을 분석했다는 점에서 연구의 의의가 크다.
김태완,박영환 한국정밀공학회 2011 International Journal of Precision Engineering and Vol.12 No.2
The objective of this paper is to determine the optimal welding conditions in terms of the productivity and weldability for laser welding of aluminum alloy AA5182 using filler wire AA 5356. The experiments were performed with laser power,welding speed, and wire feed rate as control factors. Tensile tests were carried out in order to evaluate the weldability under each welding condition. In order to estimate the tensile strength, three regression models are proposed. One is a multiple linear regression model, another is a second order polynomial regression model, and the last is a multiple nonlinear regression model. Of the three models, the second order polynomial regression model had the best estimation performance with respect to ANOVA (analysis of variation) and average error rate. Also, this study defines objective functions for tensile strength, which represents weldability, and for the welding speed and wire feed rate, which represent productivity. In addition, fitness functions are obtained using the objective functions and a weight matrix which shows the importance of each objective function. The steepest descent method is used to find the optimal point where the fitness function was maximized. Optimal welding conditions were found at a filler wire feed rate of 2.7 m/min, laser power of 4 kW, and welding speed of 7.95 m/min.
일반건물 맞춤형 대피동선 안내 서비스를 위한 서비스 시나리오 개발 사례연구
김태완,이상기,신동민,이성필 서비스사이언스학회 2018 서비스연구 Vol.8 No.4
The final goal of this study was to develop an optimal service scenario to ensure that building occupants can be effectively evacuated from the building within the golden time without extra assistance in preparing and evacuating for fires. In addition, the research was carried out by dividing the current services into fire evacuation and preparedness phases by applying the Double Diamond process in order to find a way to better familiar them as a lifestyle and to always be prepared for fires. For the building occupants and managers, a total of 14 ideas were first suggested, including not only the services of how to evacuate from a fire, but also the life-style service functions associated with fire implementation technology in daily life. The 14 proposed ideas were conducted by the Service quality evaluation and Analytical Hierarchy Process(AHP) from the perspective of the service recipient, and those were finally prioritized from the service provider's perspective, taking into account the cost and practicality of the service provider. The results of this study show that differences in the importance of fire phases considered by stakeholders and the perception of fire generally vary considerably. 본 연구는 화재 발생 시 대응과 대비의 단계에서 건물 상주자가 별도의 도움이 없이 효과적으로 골든 타임 내에 건물에서 자가 맞춤형으로 대피 할 수 있도록 하기 위한 최적의 서비스 시나리오를 개발하는 것이 최종 목적이었다. 그리고 제공하는 서비스를 생활 밀착형으로 더욱 친숙하게 활용이 가능하고 평소 화재 발생 시 항상 대비 할 수 있는 방안에 대한 방법을 모색하기 위하여 더불다이어몬드 방법을 적용하여 화재 대응과 대비 단계로 구분하여 연구를 진행 하였다. 그리고 건물 상주객들과 관리자들에게 화재 동선대피에 대한 서비스뿐만 아니라 일상생활에서 화재구현 기술과 연관성 있는 생활형 서비스 기능까지 포함하여 총 14가지 아이디어를 1차적으로 제안하였다. 제안한 14가지 항목을 서비스수혜자의 관점에서 서비스품질평가 및 계층별 종합평가(AHP)를 진행하였고 최종적으로 서비스제공자의 관점에서 비용적 측면과 현실성을 고려하여 14개 문항을 우선순위를 결정하였다. 본 연구를 진행 한 결과 이해관계자들이 고려하는 화재 단계별 중요성 및 평소 화재에 대한 인식의 차이가 상당히 상이하다는 것을 알 수 있었다.
김태완 인제대학교 2010 仁濟論叢 Vol.25 No.1
Ontology technology promises to provide more information to disambiguate word sense than present-day dictionaries and thesauri used in existing natural language processing technology. Because ontology gives the information of conceptual hierarchy and case frame. The triple statement of ontology description language(RDF/RDFS) is correspond to simple sentence(S-V-O) of English.. In this paper, a novel approach of word sense disambiguation is presented. Conceptual category of a word can be decided using the RDF Schema. Word sense can be determined using the correspondence between RDF/RDFS and English simple sentence syntax. Because collection of RDF statements can give the case frame information such as English sentence.
김태완 한국보건사회연구원 2021 보건복지포럼 Vol.292 No.-
기초생활보장제도 급여적정성 평가는 전물량 방식(Market Basket) 최저생계비와 물가 변화분을 반영한 최저생계비를 기초로 하고 있다. 전물량 방식 최저생계비 계측 결과는 표준가구 1안 213만 4492원, 표준가구 2안 198만 521원으로 계측되었다. 소비자물가 총지수 변동분 반영 최저생계비는 186만 6809원, 각 비목별 변동분 반영 최저생계비는 193만 8410원으로 계측되었다. 생계급여 적정성 평가는 최저생계비에서 주거비, 현물 및 타법지원액을 제하고 비교하게 된다. 2020년 생계급여 기준 고시 142만 4752원(4인가구, 기준중위소득 30% 기준)과의 비교 시 표준가구 1안은 8만 5444원(6.4%), 표준가구 2안은 18만 1891원(14.6%)이 높았다. 향후 개선사항으로 최저생계비의 역할과 활용 방안에 대한 검토와 1인 가구 증가 등 가족구조 변화를 급여적정성 평가에 반영할 필요가 있다.
김태완 한국도로학회 2012 한국도로학회논문집 Vol.14 No.6
PURPOSES : The fundamental diagram provides basic information necessary in the analysis of traffic flow and highway operation. When traffic flow is congested, the density-flow points in the fundamental diagram are widely scattered and move in a stochastic manner. This paper investigates the pattern of density-flow point transitions and identifies car-following behaviors underlying the density-flow transitions. METHODS : From a microscopic analysis of 722 fundamental diagrams of NGSIM data, a total of 20 transition patterns of fundamental diagrams are identified. Prominent features of the transition patterns are explained by the behavior of the leader and follower. RESULTS : It is found out that the average speed and the speed difference between the leader and the follower critically determine the density-flow transition pattern. The density-flow path is very sensitive to the values of vehicle speed and spacing especially at low speed and high density such that most of the fluctuations in the fundamental diagram in the congested regime is due to the noise of speed and spacing variations. CONCLUSIONS : The result of this study suggests that the average speed, the speed difference between the leader and the follower, and the random variations of speed and spacing are dominant factors that explain the transition patterns of a fundamental diagram.
(Ta₁-Nb Se₄)₂I 합금을 이용하여 전하밀도파의 유효 질량에 관한 실험적 연구
金泰玩 弘益大學校 科學技術硏究所 1993 科學技術硏究論文集 Vol.3 No.-
An effective mass of electron-phonon coupled charge-density-wave (CDW) system was studied with a linear-chain compound of Nb-doped (TaSe?)₂I. Here Nb acts as an impurity. Characteristics of the charge-density waves were tried to understand by dc and as measurements. The measurement of dc electrical conductivity shows that the Peierls transition temperature Tp shifts to the lower one, and the energy gap formed at the lower temperature becomes smaller as the impurity concentration increases. Frequency-dependent conductivity was evaluated in the microwave and millimeterwave spectral range, where the charge-density-wave pinned mode resonance occurs. The conductivity of collective mode was analyzed in terms of simple harmonic oscillaltor model. The obtained magnitude, temperature, and the concentration dependence of effective mass m? are well described by the mean-field expression. The restoring force constant ? = m??? as a function of concentration indicates that the charge-density-wave is in the limit of strong-pinning.
김태완,고태보,박홍경 대구한의대학교 기초과학연구소 2003 基礎科學 Vol.7 No.2
본 논문에서는 지식구조의 조직에 대한 체계화를 시도한다. 또한 그들 조직의 유전성과 보존성에 관한 성질을 조사한다. In the present paper we establish an organization of several knowledge structures. Moreover, we investigate hereditary properties on their structures. In addition, we construct a new knowledge structure induced by a given function from old one and treat with preserved properties between these structures.