The purpose of this study is to analyze the relationship between intangible asset items and company value by empirical research in the medical industry, which may enhance usefulness of the results of other empirical research on intangible asset and company value. In order to attain the purpose of this study, the stock price is taken as the independent variable and all of intangible asset items reported to a balance sheet except the development expenditures and other development expenditures, and advertisement expenses, ordinary research & development expenditures reported on the income statement are taken as the dependent variables. In the following, I carried out four meaningful results from the analysis. First, research hypothesis 1; Book value of intangible asset reported in balance sheet bears positive relationship with company value shows that development expenditures 1 variable gives positive association in a significant level while a group of \10,000-above-company shows no relationship with company value, the other group of below-\10,000-company supports a consistently significant association. All this considering, we have to keep in mind that lack of prudence may leads to wrong results when we try to analyze. Second, research hypothesis 2; Intangible asset and other intangible asset expenditures reported on the income statement gives positive effect on company value shows that R&D accounts variables give insignificance in a statistical level to all company, including entire group, \10,000-above and below consistently. These results testify that current accounting system is valid. Third, in the case of other intangible asset, it requires further examination of current KAS because statistical results show negatively significant value or insignificant value in a statistical level. That means the more intangible assets, the less company value or nothing. Last, in the case of advertisement expenditure variables of above-\10,000 and entire company shows insignificances in a statistical level consistently while below-\10,000-company shows significant result coherently. We should regard accounting information on the advertisement expenditures of \10,000-below-company with caution. The results of this study provide controversial points whether intangible asset items reported on B/S, excluding development expenditures, should be regarded as asset. To facilitate the utility of accounting information on intangible asset, it seems necessary to regard advertisement expenditures reported on I/S as asset accounts. There are further arguments on the way of dealing with intangible asset under KAS that might be considered.

The Objective of this study was to design the model which predict the future cash flow of hospitals and on the basis of designed model to support sound hospital management by the prediction of future cash flow. The five cash flow measurement variables discussed in financial accrual part were used as variables and these variables were defined as NI, NIDPR, CFO, CFAI, CC. To measure the cash flow B/S related variables, P/L related variables and financial ratio related variables were utilized in this study. To measure cash flow models were designed and to estimate the prediction ability of five cash flow models, the martingale model and the market model were utilized. To estimate relative prediction outcome of cash flow prediction model and simple market model, MAE and MER were used to compare and analyze relative prediction ability of the cash flow model and the market model and to prove superiority of the model of the cash flow prediction model, 32 Regional Public Hospital's cross-section data and 4 year time series data were combined and pooled cross-sectional time series regression model was used for GLS-analysis. To analyze this data, Firstly, each cash flow prediction model, martingale model and market model were made and MAE and MER were estimated. Secondly difference-test was conducted to find the difference between MAE and MER of cash flow prediction model. Thirdly after ranking by size the prediction of cash flow model, martingale model and market model, Friedman-test was evaluated to find prediction ability. The results of this study were as follows: when t-test was conducted to find prediction ability among each model, the error of prediction of cash flow model was smaller than that of martingale and market model, and the difference of prediction error cash flow was significant, so cash flow model was analyzed as excellent compare with other models. This research results can be considered conductive in that present the suitable prediction model of future cash flow to the hospital. This research can provide valuable information in policy-making of hospital's policy decision. This research provide effects as follows; (1) the research is useful to estimate the benefit of hospital, solvency and capital supply ability for substitution of fixed equipment. (2) the research is useful to estimate hospital's liqudity, solvency and financial ability. (3) the research is useful to estimate evaluation ability in hospital management. Furthermore, the research should be continued by sampling all hospitals and constructed advanced cash flow model in dimension, established type and continued by studying unified model which is related each cash flow model.

The present study is designed to develop surveying tools to measure stressors of and social supports for Radiological Technologists which may play a role to alleviate their stresses caused from their job environments. For this purpose, an analysis of reliability by factors of personal stressors was conducted on 890 radiologists who are working at 44 general hospitals in 16 cities and provinces across the country. The results of the analysis may be summed up as follows: Six factors in 2 concerned fields turned out to be major tools for use as items of questionnaires to measure social supports for and organizational culture of Radiological Technologists. The factors determined to be applicable for survey with reliability coefficient of more than 0.7 measured by factors for internal coherence included social supports on the job(0.90), off-the-job social supports(0.81), job satisfaction(0.80), devotion for job by length of service(0.81) and emotional devotion for job(0.80), all deemed to be appropriate as survey items. In the verifying process of the results, it was found that normative devotion for job(0.61) showed lower reliability as its statistical coefficient was analyzed to be less than 0.7. It seemed, therefore, necessary to reconstruct items or re-select such ones only that can maintain internal coherence in order to analyze appropriateness of related measuring tools, or to develop new measuring tools. Although the outcomes of this study can be used to verify reliability and appropriateness of concerned concepts to assess stresses caused during the job performance of Radiological Technologists, it may be improper to adopt them to measure all types of social supports and stresses that occur generally under the job environment. It is desired, however, to compare and analyze the findings of the present study with others and to utilize them as basic data for further development of tools that can maintain internal coherence in terms of reliability and appropriateness in spite of changing social environments.

This study aims to deal with hospital staff's recognition on the opening of the medical services market, their attitude to the opening - agreement and disagreement, and their intention to use a foreign hospital or to consult its doctors again. It was conducted for 450 employees of one university hospital located in Gyeonggi Province, Korea with systemized questionnaires. The main results of this study are as follows: First, Medical technicians showed the highest level recognition on the opening of the medical services market. Second, The percentage of agreement to the opening was the highest for medical technicians and lowest for doctors while that of agreement was the highest for doctors and lowest for nurses. For residents, among doctors, the percentage of disagreement was the lower than that of agreement. Third, the intention to use a foreign hospital and to consult its doctor again was the lowest for medical engineers and the highest for doctors. Fourth, The most urgent task for local hospitals to accomplish in response to the opening was the improvement of the diagnosis and treatment technologies for nurses, and the improvement of the service provided by the hospital staff for the others. For doctors, in particular, the improvement of the diagnosis and treatment technologies was just the fourth urgent task. In conclusion, the result varies to the type of occupation. Apparent difference was found for doctors, in particular, that seem to be directly affected by the opening of medical services market. Local hospitals and doctors, therefore, should make efforts together to improve the diagnosis and treatment technologies. All the hospital employees of every type of occupation, meanwhile, need to prepare for the opening with medical service of improved quality.

This study aims at providing necessary informations for management decision-making to the hospital manager, such as ratios of fixed and variable cost to total operating expense, and variable cost ratio to operating revenues, and determinant factors affecting cost behavior. A study model and related hypotheses were established, data were collected from 41 private university hospitals for the 6years from 1998 to 2003, and regression analyses were performed to test the hypotheses. The results of the analyses and conclusions are as follows; First, labor cost and administration cost within the same number of beds have not only fixed quality of the cost, but variable quality of that. Also, the ratio of the variable costs to operating revenue of the metropolitan was estimated 76.9% and that of other area hospitals was 80.1%. Second, the major factors affecting the increase rate of the operating expense were the increase rates of the number of inpatients, the number of employee, and the number of hospital operating bed. This result implies that maintaining a optimal hospital bed size and efficient operation of the beds are important strategic factors of hospital management.