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Effects of Size, Impurities, and Citrate Capping on the Toxicity of Manufactured Silver Nano-particles to Larval Zebrafish (Danio rerio)

  • Kim, Jungkon;Park, Yena;Lee, Sangwoo;Seo, Jihyun;Kwon, Dongwook;Park, Jaehong;Yoon, Tae-Hyun;Choi, Kyungho
    • Journal of Environmental Health Sciences
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    • v.39 no.4
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    • pp.369-375
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    • 2013
  • Objectives: This study was conducted to identify factors determining the toxicity of manufactured silver nano-particles (AgNPs) on aquatic organisms. Methods: For this purpose, we prepared several AgNPs with varied characteristics, including hydrodynamic size (nano-$^{ABC}Ag^{Cit}\;vs$-sized-$^{ABC}Ag^{Cit}$), impurities ($^{ABC}Ag$ stock vs $^{ABC}Ag$), and citrate capping ($^{ABC}Ag^{Cit}$), using a commercially available manufactured AgNP ($^{ABC}Ag$ stock). Acute tests were conducted using larval zebrafish (Danio rerioI). In addition, in order to determine the ecotoxicological potentials of various capping agents, toxicity tests were conducted with microbes, waterfleas, and fish for eight different capping agents that are used for NPs. Results: The toxicity of AgNPs in terms of 96 h fish $LC_{50}$ increased in the following order: $^{ABC}Ag$ stock < $^{ABC}Ag=^{ABC}Ag^{Cit}=nano-^{ABC}Ag^{Cit}$ < ${\mu}$-sized-$^{ABC}Ag^{Cit}$ < $AgNO_3$. After removing impurities by dialysis, 96 h $LC_{50}$ value decreased significantly from $126.6{\mu}g/L$ (95% confidence intervals [CI]: 107.0-146.2) ($^{ABC}Ag$ stock) to $78.6{\mu}g/L$ (CI: 72.7-84.8) ($^{ABC}Ag$). For ${\mu}$-sized-$^{ABC}Ag^{Cit}$ (ranging between 3.9 and 40.6 nm) and $^{ABC}Ag^{Cit}$ (40.6 nm and $9.1{\mu}m$), the 96 h $LC_{50}$ of the former ($43.9{\mu}g/L$, CI: 36.0-51.7) was approximately two-fold lower than that of the latter ($87.0{\mu}g/L$, CI: 73.5-100.3). Conclusions: In this study, we found that for acute lethality, the contribution of impurities and particle size was significant, but that of citrate was negligible.

Maximizing profits in supply chain using ABC(Activity-Based Costing) mixed-integer modelling (이익 최대화를 위한 공급 체인에서의 ABC(Activity-Based Costing) 적용에 관한 연구)

  • 진수구;박준철;최성희;강경식
    • Proceedings of the Safety Management and Science Conference
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    • pp.171-175
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    • 2005
  • 본 연구에서는 ABC(Activity-Based Costing),활동기준원가를 설명하고, 한 업체를 대상으로 Cost structure를 파악하여,$Z_{abc}$ (ABC=based objective function value)를 최대화 하는 값을 찾아 이익을 최대화 시켜 기업가치를 향상시키고자 모형을 설계한다. 이를 위해 변수를 결정하고, 제약을 설정하게 된다. 이를 통해 수학적 모형을 완성 시뮬레이션을 통한 이익을 최대화 시키는 활동원가의 활동들을 규명한다.

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A Case Study on Activity-Based Costing for a hospital (전통적 원가계산과 활동기준 원가계산의 비교연구)

  • Jung, Yong-Mo;Yang, Dong-Hyun;Lee, Yong-Chul;Leem, Bock-Hee
    • Korea Journal of Hospital Management
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    • v.10 no.1
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    • pp.25-47
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    • 2005
  • This study was purposed to find out the difference of the accounting of practical cost between the ABC system and the traditional costing system applied in a hospital, to verified general effect of ABC. Methods: This case study deals with the method of calculation, the cost information that is produced at K hospital in Busan. To examine ABC system and traditional costing system, applying them to the clinical pathology, radiology, physics in K hospital. Results: As a result of costing analysis, it is showed maximum difference of 50% between ABC and traditional cost. compared in revenue center, it occurs the difference of 15% of them. considering the result, it is confirmed that ABC could be used as a means to offer more precise information. therefore, ABC makes possible to produce precise costing information and grasp the driver of cost, and it is possible to reduce cost effectively. Conclusion: ABC provide six benefits: (1) more accurate of service delivered (2) inproved pricing and contracting strategies (3) improved management decision making capability (4) greater ease of determining relevant costs (5) reduced nonvalue added costs.

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Development and Implementation of Extension Models for Activity-Based Costing (ABC 확장모형의 개발 및 적용)

  • Choi, Sungwoon
    • Journal of the Korea Safety Management and Science
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    • v.16 no.1
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    • pp.239-250
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    • 2014
  • The purpose of this research is to implement and develop the Economic Cost Driver Size(ECDS) extended model to determine the optimal cash driver size with measurement complexity cost and allocation fail cost. ECDS model can be used to seek both measurement accuracy and time efficiency of the Activity-Base Costing (ABC). The study also develops Activity Priority Number (APN) to evaluate the importance of nonvalue-added activities improvement and to determine the representative cost driver of value-added activities when applying ECDS model. APN consists of Severity Priority Number (SPN), Undetectablitiy Priority Number (UPN) and Occurrence Priority Number (OPN). APN can be obtained from lower-stream activity, current activity, upper-stream activity in terms of hierarchical dependency of SIPOC (Supplier, Input, Process, Output, and Customer). In order to seek both efficiency of invested capital and reduction of overhead cost, the paper proposes the integrated ABC and Economic Value Added (EVA) model using redesigned ABC-based statement of comprehensive income and EVA-based statement of financial position. For a better understanding of the proposed ABC-EVA integrated model, numerical examples are demonstrated in this paper. Cost drivers of ABC and capital drivers of EVA in the proposed model can be used to reduce activity overhead cost from ABC-based statement of comprehensive income and to lessen activity capital charge from EVA-based statement of financial position.

ABC무기

  • 박동현
    • 발명특허
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    • v.4 no.6
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    • pp.28-29
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    • 1979
  • ABC전쟁이란 말이 있다. Atom(原子), Bacteria(細菌), Chemistry(化學)전쟁이란 뜻이다. 여기에 사용되는 ABC무기로는 다음과 같은 것이 있다.

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FRC Cold-Box 법

  • Park, Seong-Yun;Lee, Jong-Myeong;Yun, Myeong-Jin
    • Journal of Korea Foundry Society
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    • v.8 no.spc2
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    • pp.361-365
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    • 1988
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Analysis of K-ABC Profile of Young Gifted Children and Ordinary Young Children (유아영재와 일반유아의 K-ABC 프로파일 분석)

  • Oh, Mee-Hyeong
    • Journal of Gifted/Talented Education
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    • v.19 no.2
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    • pp.241-260
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    • 2009
  • The purpose of this study was to contrast young gifted children with ordinary young children in K-ABC profile. The subject were 51 young gifted children and 51 ordinary young children, 2 to 4 years of age. Data of children's K-ABC profile were analyzed by Correlation and Crosstabs. The main results of this study were as follows: First, in the case of ordinary young children, there were significant positive correlation among 'Mental Processing Composite' and all sub-tests of mental processing composite except 'face memory' test, 'Achievement Scale'. In young gifted children, there were significant positive correlation among 'Mental Processing Composite' and just four sub-tests of mental processing composite, and there were no significant correlation between 'Mental Processing Composite' and 'Achievement Scale'. Second, there were no significant differences among all sub-tests' strength and weakness in young gifted children and ordinary young children. Third, young gifted children got higher score in 'Sequential Processing Scale' and 'Mental Processing Composite' than 'Achievement Scale'. But in ordinary young children, there were no significant differences among all K-ABC' sub-scales.

Configuration of a Boiler Control System in Thermal Power Plant (화력 발전소 보일러 제어 시스템의 구성에 관한 연구)

  • 변승현;박두용;김병철;신만수
    • 제어로봇시스템학회:학술대회논문집
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    • pp.168-168
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    • 2000
  • In this paper, a boiler control system for thermal power plant is configured. The boiler control system for thermal power plant is largely composed of an ABC(Automatic Boiler Control) system and a MBC(Mill Burner Control) system. ABC system controls analog process values, so almost all analog control logic is dealt with in ABC system. On the other hand, MBC system relates to sequence control logic such as MFT logic, Furnace Purge, Safety related logic. Advanced control systems made from advanced countries deal with an ABC system and MBC system in a distributed control system. In this paper, we adopt a DCS as an ABC system and adopt a PLC system as a MBC system to configure a boiler control system for thermal power plant using domestic control system. Finally the validity of the configured boiler control system is shown via simulation using digital simulator for boiler system in thermal power plant.

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Strategies for Application and Introduction of Activity Based Costing for Korean Hospitals (병원 활동기준원가계산 모형의 적용방식과 도입전략)

  • Sun, Seung-Hoon
    • Korea Journal of Hospital Management
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    • v.4 no.1
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    • pp.96-128
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    • 1999
  • This research has a purpose to develop strategies for application and introduction of activitiy based costing for Korean hospitals. A 700 bed-sized general hospital in Taejon was chosen to conduct this study. The conventional costing and ABC methods were simultaneously applied to the Obstetrics & Gynecology department, using data surveyed from June 21 to 30, 1998. The difference of two costing methods' results were analyzed and ABC's superiority was recognized. It showed that the new ABC model was more rational, fair, and objective in allocating indirect costs. The strategies to introduce ABC model to hospitals were suggested as followings: 1)a committee to manage ABC should be organized; 2)education for the employees about costing and cost saving should be provided; 3)the computerized ABC program should be developed; and 4)more advanced and rigourous methods to identify activities and measure the resource consumption should be developed.

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The Relation Between K-ABC Intelligence and TTCT Creativity in Preschoolers (유아의 지능과 창의성 간의 관계 분석 - K-ABC 지능과 TTCT 창의성 검사를 중심으로 -)

  • Han, Suk Sil;Lee, Kyoung Min
    • Korean Journal of Child Studies
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    • v.26 no.2
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    • pp.75-89
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    • 2005
  • The subjects of this study were 172 5-year-old children enrolled in a kindergarten located in Daejeon city. Instruments were the K-ABC(1997) to test children's intelligence and the TTCT(1999) to test children's creativity, Data were analyzed by Pearson's R and Canonical R. Results indicated that the relation between K-ABC IQ and TTCT CQ was statistically significant(r=.292, p<.000). This result is at variance with threshold theory where the correlation between intelligence and creativity is predicted to be high for children with IQ below 120, but above that level, the correlations are predicted to be much lower. A significant canonical function(Wilk's =.760, p<.000) was found between the sequential processing scale, achievement scale of K-ABC and elaborateness, resistance to premature closure of TTCT.

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