• Title/Summary/Keyword: Accounting

Search Result 3,536, Processing Time 0.034 seconds

Improvement Strategy & Current Bidding Situation on Apartment Management of Landscape Architecture (공동주택 조경관리 입찰 실태와 개선방안)

  • Hong, Jong-Hyun;Park, Hyun-Bin;Yoon, Jong-Myeone;Kim, Dong-Pil
    • Journal of the Korean Institute of Landscape Architecture
    • /
    • v.48 no.4
    • /
    • pp.41-54
    • /
    • 2020
  • This study was conducted to provide basic data for a transparent and fair bidding system by identifying problems and suggesting improvement measures through an analysis of the bidding status for construction projects and service-related landscaping of multi-family housing. To this end, we used the data from the "Multi-Family Housing Management Information System (K-apt)" that provides the history of apartment maintenance, bidding information, and the electronic bidding system to examine the winning bid status and amount, along with the size and trends of the winning bids by year, and the results of the selection of operators by construction type. As a result, it was found that out of the total number of successful bids (36,831), 4.4% (16,631) were in the landscaping business, and the average winning bid value was found to be about 24 million won. According to the data, 73% of the landscaping cases were valued between 3 million won and 30 million won, and 58.6% of the cases were in the field of "pest prevention and maintenance". 36% of the total number of bids were awarded from February to April, with "general competitive bidding" accounting for 59.8% of the bidding methods. As for the method of selecting the winning bidder, 55% adopted the "lowest bid" and "electronic bidding method," and 45% adopted the "qualification screening system" and "direct bidding method." As an improvement to the problems derived from the bidding status data, the following are recommended: First, the exception clause to the current 'electronic bidding method' application regulations must be minimized to activate the electronic bidding method so that a fair bidding system can be operated. Second, landscaping management standards for green area environmental quality of multi-family housing must be prepared. Third, the provisions for preparing design books, such as detailed statements and drawings before the bidding announcement, and calculating the basic amount shall be prepared so that fair bidding can be made by specifying the details of the project concretely and objectively must be made. Fourth, for various bidding conditions in the 'business operator selection guidelines', detailed guidelines for each condition, not the selection, need to be prepared to maintain fairness and consistency. These measures are believed to beuseful in the fair selection of landscaping operators for multi-family housing projects and to prepare objective and reasonable standards for the maintenance of landscaping facilities and a green environment.

Statistical Analysis of Protein Content in Wheat Germplasm Based on Near-infrared Reflectance Spectroscopy (밀 유전자원의 근적외선분광분석 예측모델에 의한 단백질 함량 변이분석)

  • Oh, Sejong;Choi, Yu Mi;Yoon, Hyemyeong;Lee, Sukyeung;Yoo, Eunae;Hyun, Do Yoon;Shin, Myoung-Jae;Lee, Myung Chul;Chae, Byungsoo
    • KOREAN JOURNAL OF CROP SCIENCE
    • /
    • v.64 no.4
    • /
    • pp.353-365
    • /
    • 2019
  • A near-infrared reflectance spectroscopy (NIRS) prediction model was set to establish a rapid analysis system of wheat germplasm and provide statistical information on the characteristics of protein contents. The variability index value (VIV) of calibration resources was 0.80, the average protein content was 13.2%, and the content range was from 7.0% to 13.2%. After measuring the near-infrared spectra of calibration resources, the NIRS prediction model was developed through a regression analysis between protein content and spectra data, and then optimized by excluding outliers. The standard error of calibration, R2, and the slope of the optimized model were 0.132, 0.997, and 1.000 respectively, and those of external validation results were 0.994, 0.191, and 1.013, respectively. Based on these results, a developed NIRS model could be applied to the rapid analysis of protein in wheat. The distribution of NIRS protein content of 6,794 resources were analyzed using a normal distribution analysis. The VIV was 0.79, the average protein was 12.1%, and the content range of resources accounting for 42.1% and 68% of the total accessions were 10-13% and 9.5-14.6%, respectively. The composition of total resources was classified into breeding line (3,128), landrace (2,705), and variety (961). The VIV in breeding line was 0.80, the protein average was 11.8%, and the contents of 68% of total resources ranged from 9.2% to 14.5%. The VIV in landrace was 0.76, the protein average was 12.1%, and the content range of resources of 68% of total accessions was 9.8-14.4%. The VIV in variety was 0.80, the protein average was 12.8%, and the accessions representing 68% of total resources ranged from 10.2% to 15.4%. These results should be helpful to the related experts of wheat breeding.

Community Structure of Macrobenthic Fauna in the Hallyeohaesang National Park from Korea Strait, Korea (한려해상국립공원 조하대 해역 대형저서동물의 군집구조)

  • Yoon, Kon-Tak;Seo, In-Soo;Kim, Kwang-Bong;Cho, Byoung-Mi;Son, Min-Ho
    • Korean Journal of Environmental Biology
    • /
    • v.27 no.1
    • /
    • pp.124-133
    • /
    • 2009
  • The study was performed to investigate the community structure of macrobenthic fauna during June 2005, in Hallyeohaesang National Park from Korea Strait. A total of 284 macrobenthic fauna were collected. The overall average macrobenthic density and biomass were 2,002 individuals m$^{-2}$ and 154.92 gWWt m$^{-2}$, respectively. Based on the Lebris (1988) index, there were 20 species accounting for approximately 47.64% of total individuals. And the highest densities were found in the polychaetes Scoletoma longifolia, Isolda pulchella, Mediomastus californiensis, Minuspio multibranchia, Tharyx sp. 1 and the bivalve Theora fragilis. On the other hand, the top twenty species made up 70.47% of the total biomass while the three most abundant, the echinoderms Schizaster lacunosus, Amphiura vadicola and the bivalve Fulvia mutica. The conventional multivariate statistics (cluster analysis and non-metric Multi-Dimensional Scaling) applied to assess spatial variation in macrobenthic assemblages. As a result of cluster analysis and nMDS ordination, this study area was divided into two different groups of stations and species. In case of station, there are two groups: one is a mud dominated station group and the other is dead shell and sand dominated group. And the 2 faunistic groups were established as follows: 1) a group of relatively higher abundances in mud dominated sediment. There were numerically dominated by the polychaetes Magelona japonica, Sternaspis scutata, Paraprionospio pinnata, Tharyx sp. 1 and the amphipods Monocorophium sinense and Eriopisella sechellensis. 2) a group of relatively higher densities dead shell and sand dominated sediment. These groups were characterized by the polychaetes I. pulchella, M. multibranchiata, the amphipods M. acherusicum, Gammaropsis japonicus and the echinoderm A. vadicola.

Bankruptcy Type Prediction Using A Hybrid Artificial Neural Networks Model (하이브리드 인공신경망 모형을 이용한 부도 유형 예측)

  • Jo, Nam-ok;Kim, Hyun-jung;Shin, Kyung-shik
    • Journal of Intelligence and Information Systems
    • /
    • v.21 no.3
    • /
    • pp.79-99
    • /
    • 2015
  • The prediction of bankruptcy has been extensively studied in the accounting and finance field. It can have an important impact on lending decisions and the profitability of financial institutions in terms of risk management. Many researchers have focused on constructing a more robust bankruptcy prediction model. Early studies primarily used statistical techniques such as multiple discriminant analysis (MDA) and logit analysis for bankruptcy prediction. However, many studies have demonstrated that artificial intelligence (AI) approaches, such as artificial neural networks (ANN), decision trees, case-based reasoning (CBR), and support vector machine (SVM), have been outperforming statistical techniques since 1990s for business classification problems because statistical methods have some rigid assumptions in their application. In previous studies on corporate bankruptcy, many researchers have focused on developing a bankruptcy prediction model using financial ratios. However, there are few studies that suggest the specific types of bankruptcy. Previous bankruptcy prediction models have generally been interested in predicting whether or not firms will become bankrupt. Most of the studies on bankruptcy types have focused on reviewing the previous literature or performing a case study. Thus, this study develops a model using data mining techniques for predicting the specific types of bankruptcy as well as the occurrence of bankruptcy in Korean small- and medium-sized construction firms in terms of profitability, stability, and activity index. Thus, firms will be able to prevent it from occurring in advance. We propose a hybrid approach using two artificial neural networks (ANNs) for the prediction of bankruptcy types. The first is a back-propagation neural network (BPN) model using supervised learning for bankruptcy prediction and the second is a self-organizing map (SOM) model using unsupervised learning to classify bankruptcy data into several types. Based on the constructed model, we predict the bankruptcy of companies by applying the BPN model to a validation set that was not utilized in the development of the model. This allows for identifying the specific types of bankruptcy by using bankruptcy data predicted by the BPN model. We calculated the average of selected input variables through statistical test for each cluster to interpret characteristics of the derived clusters in the SOM model. Each cluster represents bankruptcy type classified through data of bankruptcy firms, and input variables indicate financial ratios in interpreting the meaning of each cluster. The experimental result shows that each of five bankruptcy types has different characteristics according to financial ratios. Type 1 (severe bankruptcy) has inferior financial statements except for EBITDA (earnings before interest, taxes, depreciation, and amortization) to sales based on the clustering results. Type 2 (lack of stability) has a low quick ratio, low stockholder's equity to total assets, and high total borrowings to total assets. Type 3 (lack of activity) has a slightly low total asset turnover and fixed asset turnover. Type 4 (lack of profitability) has low retained earnings to total assets and EBITDA to sales which represent the indices of profitability. Type 5 (recoverable bankruptcy) includes firms that have a relatively good financial condition as compared to other bankruptcy types even though they are bankrupt. Based on the findings, researchers and practitioners engaged in the credit evaluation field can obtain more useful information about the types of corporate bankruptcy. In this paper, we utilized the financial ratios of firms to classify bankruptcy types. It is important to select the input variables that correctly predict bankruptcy and meaningfully classify the type of bankruptcy. In a further study, we will include non-financial factors such as size, industry, and age of the firms. Thus, we can obtain realistic clustering results for bankruptcy types by combining qualitative factors and reflecting the domain knowledge of experts.

The Effectiveness of Ownership Structure on the Financial Performance of Construction and Manufacture Industries (건설업과 제조업의 기업성과에 대한 소유구조의 효과성 분석)

  • Kim, Dae-Lyong;Lim, Kee-Soo
    • Journal of the Korea Academia-Industrial cooperation Society
    • /
    • v.12 no.7
    • /
    • pp.3062-3071
    • /
    • 2011
  • This study proposed to compare the performance differences between a manufacturing company and a construction company in accordance with the mutual relations and ownership structures with the management performance based on the increase or decrease of the large shareholders' share-holding ratio (insider ownership, foreign share-holding, institutional investors' share-holding) of a KOSPI listed company in Korea during 10 years(1998-2007). To sum up the research work, first, the increase of foreign share-holding supported the results of previous studies which foreign share-holding has a positive effect on the long term performance by having a positive(+) effect on MTB, and the increase of an insider ownership supported the management entrenchment hypothesis of previous studies by having a negative(-) effect on MTB. However, relations between institutional investors's share-holding and MTB could not find out linkages in spite of the results of previous studies where dealt with the active monitoring hypothesis. Also, to examine the linkages of ROA and the ownership structure, though the increases of foreign share-holding and insider ownership had a positive(+) effect on ROA, the increases of institutional investors' share-holding had a negative(-) effect on it. It showed different analysis results from the active monitoring hypothesis of institutional investors. As a result of verifying whether there is "any difference in the management performances between the construction industry and the manufacturing industry according to the equity structure" which is the second hypothesis, nothing of the insider ownership and whether or not there is the construction industry, foreign share-holding and whether or not there is the construction, and the institutional ownership and whether or not there is the construction industry gave a statistical difference to MTB and ROA. Accordingly, it was possible to find out there is no difference in the management performance between the construction industry and the manufacturing industry based on the ownership structure in spite of different characteristics from the manufacturing industry such as the revenue recognition in ordering, production and accounting.

A Study on the Factors Affecting Health Promoting Lifestyles of Workers in the Small Scale Industries (소형 사업장 근로자들의 건강증진 생활양식에 영향을 미치는 요인)

  • Jang Yong-Nam;Lee Eun-Kyoung;Chong Myong-Soo;Jun Sun-Young;Kim Sang-Deok;Jeoung Jae-Yul;Jahng Doo-Sub;Song Yung-Sun;Lee Ki-Nam
    • Journal of Society of Preventive Korean Medicine
    • /
    • v.5 no.1
    • /
    • pp.10-30
    • /
    • 2001
  • Oriental medicine needs to be armed with theories on health-improvement concept under it and basic data matching its views, in order to participate in the health-improvement service in industrial work places. The Orient medicine health-improvement program defines factors that determine individuals' lifestyle, and provides information and technologies for workers to practice in life. To that end, this research compares and analyzes health-improvement concept and health care, defines relations between individuals' health state and their lifestyle as the basic data needed to perform health-improvement business for workers. 1. The subjects employed for this research is categorized into; by gender, males 52.1% and females 47.9% with no big difference between them; and by age, 20s, 6.1%, 30s. 33.9%, 40s, 34.1%, and 50s, 24.8% with 30-50 accounting for most of it. By marriage status, unmarried represents 7.1%, and married 79.1% with most of them married; by revenue, under one million won represents 3.0%, 1-2 million won 26.4%, 2-2.49 million won 11.2%, above 2.5 million won 11.2%, and 1-2.5 million won a majority. By living location, owned houses represents 65.4%, rented houses 14.7%, monthly-rented 9.5%; and by education, elementary and middle school represent 16.9%, high school and its dropouts 22.6%, and junior college and higher 51.6%, with high school and higher occupying most of the group. 2. By job, office workers and managerial workers represent 12.3%, part-timers 21.0%, manual workers 11.4%, jobless 0.6%, professionals 35.6%, service 0.6%, housewives 8.4%, and equipment/machinery operation/assemblers 10.1%. Of this, jobless and part-timers, totaling three, are dropped from this research. By years worked, 0-3.9 years represents 9.7%, 4-7.9 years 6.7%, 8-14.9 years 18.4%, above 15 years 28.7%, and no respondents 36.5%. 3. The degree of the subjects practicing life-improvement lifestyle, on a scale of 1 to 4, is an average of 2.69, personal relations 3.04, self-realization 2.92, stress management 2.76, nutritional state 2.73, responsibility for health 2.47, and athletic activities 2.18, with personal relations earning the highest points and athletic activities the lowest. As for factors influencing health-improvement lifestyle, there is no significant difference between gender, age, and marriage status. Meanwhile, there is significant difference between revenue, dwelling pattern, education level, etc. That is, higher income-bracket, owned houses, rented houses, monthly-rented houses, and higher-educated, in this order, show higher average in health-enhancement lifestyle. By job, housewives, manual workers, office workers, professionals, equipment/ machinery operation/ assemblers, and part-timers, in this order show higher points, while there is no difference with significance by years worked. 4. Factors that affect health-improvement lifestyle are shown below. Self-realization is influenced by age, marriage status, type of dwellings, and level of education; responsibility for health by type of dwellings; athletic activities by gender and age; nutrition by age, marriage status and type of dwellings; personal relations by marriage status; and stress management by type of dwellings. 5. Areas with high points by job show this: in self-realization, office workers, manual workers, housewives, professionals, equipment/ machinery operation/ assemblers, in this order, show difference with significance; in the area of responsibility for health, manual workers, housewives, equipment/ machinery operation/ assemblers, professionals, office workers and part-timers, in this order, do. In athletic activities, manual workers, housewives, office workers, professionals, equipment/ machinery operation/ assemblers, and part-timers, in this order, show difference with significance; in nutrition, housewives, office workers, manual workers, professionals, equipment/ machinery operation/ assemblers, and part-timers, in this order do; and in stress, housewives, office workers, manual workers, professionals, equipment/ machinery operation/ assemblers, part-timers, in this order do. By years worked, more years showed higher points in the area of responsibility for health and nutrition; in the area of athletic activities, above 15 years, 4-8 years, below 4 years and 8-14 years, in this order, show higher points; and no difference shows in realization, personal relation, and stress area. 6. To look at correlation between overall and divisional health-improvement practice degree, this researcher has analyzed it using Person's correlation coefficient. Self-realization, responsibility for health, athletic activities, nutrition, support for personal relations, and stress management show significant correlation with the sub-divisions, while all health-improvement lifestyle shows significant correlation with the six sub-divisions.

  • PDF

Diagnosis of Enteropathogens in Children with Acute Gastroenteritis: One Year Prospective Study in a Single Hospital (소아의 급성 위장관염의 원인균 진단: 단일 병원에서 1년간의 전향적 연구)

  • Chang, Ju Young;Choi, Ji Eun;Shin, Sue;Yoon, Jong Hyun
    • Pediatric Gastroenterology, Hepatology & Nutrition
    • /
    • v.9 no.1
    • /
    • pp.1-13
    • /
    • 2006
  • Purpose: Acute gastroenteritis in children is one of the frequently encountered diseases with relatively high admission rate. The aim of this study is to determine the isolation trends of common and emerging pathogens in acute gastroenteritis in children over a 12-month period in a community hospital. Methods: The study group included the children who were hospitalized to Seoul National University Boramae Hospital from April, 2003 to March, 2004 or visited outpatient clinic from April, 2003 to July, 2003 with presenting features of acute gastroenteritis. Stool specimens were obtained within 2 days after the visit and examined for the following pathogens: rotavirus, adenovirus, Salmonella, Shigella, Vibrio, pathogenic Escherichia coli (E.coli), Campylobacter and Yersinia species. Viral study was done with commercial kits for antigen detection. Identification of the bacterial pathogens was done by culture using selective media. For pathogenic E.coli, polymerase chain reaction (PCR) was done with the target genes related to the pathogenecity of enterotoxigenic E.coli (ETEC), enteropathogenic E.coli (EPEC) and enterohemorrhagic E.coli (EHEC). Results: The 130 hospitalized children and 28 outpatients were included in this study. The majority of children (>93%) were less than 6 years. Pathogens were isolated in 47% of inpatients and 43% of outpatients, respectively. Rotavirus was the most frequently identified pathogen, accounting for 42.3% of inpatients and 29.6% of outpatients. Nontyphoidal salmonella is the most commonly isolated bacterial pathogen (3.9%) in hospitalized children. Pathogenic E.coli (EPEC, ETEC) was detected in 2.1% (2/97) of inpatients and 25% (3/12) of outpatients. EHEC, adenovirus, Campylobacter, Yersinia and Shigella species were not detected in this study. Conclusion: Rotavirus is the most common enteropathogen in children with acute gastroenteritis. Nontyphoidal salmonella and pathogenic E.coli are important bacterial pathogens. Campylobacter species may not be commonly detected organism in hospitalized children with acute diarrhea.

  • PDF

An Empirical Study on the Impact of the Perception of the Monitoring Function on Effective BPMS Adoption (모니터링 기능에 대한 인식이 효과적인 BPMS 도입에 미치는 영향)

  • Chae, Myung-Sin;Park, Jin-Suk;Lee, Byung-Tae
    • Asia pacific journal of information systems
    • /
    • v.17 no.3
    • /
    • pp.105-130
    • /
    • 2007
  • Recently, there is a substantial interest in implementing Business Process Management System(BPMS) among enterprises with the purpose of business process innovation. BPMS redesigns and coordinates business processes in terms of both automated steps and human involvement in order to maximize the value of both involved people and systems. The reason why BPMS is getting attention from top managers is that it has the possibility to optimize the business processes by cycling the process of modeling, execution, monitoring, evaluation, and redesigning work processes. Thus, it has created high expectations about not only productivity improvement but also business process innovation. However. having an innovative nature, which is used for process innovation, BPMS implementation has great potential to stir up employee resistance. The analysis and the discussion about the prevention of the resistance against IS(Information Systems) is important because IS change the way people work and also alter the power structure within the organization, in general. The purpose of this study is to investigate factors that have an impact on the effective adoption of BPMS at the enterprise level. To find out these factors, this study considers two characteristics of BPMS: First. BPMS shares some characteristics with other enterprise-wide IS such as ERP. Second, it has special BPMS-specific characteristics. Due to the lack of previous research on BPMS adoption, interviews were carried out with IT-consultants and CIOs who conducted BPMS projects previously to find out BPMS-specific features that would make BPMS unique when compared to other enterprise-wide IS. As a result, the monitoring function was chosen as the main BPMS-specific factor. Thus, this paper reviewed studies both on enterprise-wide IS adoptions, which applied Technology Acceptance Model (TAM) and secondly on computer based monitoring to find out factors that would influence the employees' perception on the monitoring function of BPMS. Based on the literature review, the study suggested three factors that would have an impact on the employee's perception of the monitoring function: fairness of enterprise evaluation system, fairness of the boss, and self-efficacy of their work. Three factors that would impact the enterprise-wide IS adoption were also set: the shared belief in the benefit of BPMS, training, and communication. Then, these factors were integrated with TAM. Structural equation modeling was used to test hypotheses, out factors that would impact the employees' perception on the monitoring function of BPMS. Based on the literature review the study suggested three factors that would have an impact on the employee's perception of the monitoring function: fairness of enterprise evaluation system, fairness of the boss, and self-efficacy of their work. Three factors that would impact the enterprise-wide IS adoption were also set: the shared belief in the benefit of BPMS, training, and communication. Then, these factors were integrated with TAM. Structural equation modeling was used to test hypotheses. The data analysis results showed that two among three monitoring function related factors - enterprise evaluation system and fairness of the boss - were significant. This implies that employees would worry less about the BPMS implementation as long as they perceive the monitoring results will be used fairly for their performance evaluation. However, employees' high self-efficacy on their job was not a significant factor in their perception of the usefulness of BPMS. This is related to cases that showed employees resisted against the information systems because they automated their works (Markus, 1983). One specific case was an electronic company, where the accounting department workers were requested to redefine their job because their working processes were automated due to BPMS implementation.

Seasonal and Inter-annual Variations of Sea Ice Distribution in the Arctic Using AMSR-E Data: July 2002 to May 2009 (AMSR-E 위성 데이터를 이용한 북극해빙분포의 계절 변동 및 연 변동 조사: 2002년 7월 ~ 2009년 5월)

  • Yang, Chan-Su;Na, Jae-Ho
    • Korean Journal of Remote Sensing
    • /
    • v.25 no.5
    • /
    • pp.423-434
    • /
    • 2009
  • The Arctic environment is sensitive to change of sea-ice distribution. The increase and decrease of sea ice work to an index of globe warming progress. In order to predict the progress of hereafter earth global warming, continuous monitoring regarding a change of the sea ice area in the Arctic should be performed. The remote sensing based on an artificial satellite is most effective on the North Pole. The sea ice observation using a passive microwave sensor has been continued from 1970's. The determination of sea ice extent and ice type is one of the great successes of the passive microwave imagers. In this paper, to investigate the seasonal and inter-annual variation of sea-ice distribution we used here the sea ice data from July 2002 to May 2009 around the Arctic within $60^{\circ}N$ for the AMSR-E 12.5km sea-ice concentration, a passive microwave sensor. From an early analysis of these data, the arctic sea-ice extent has been steadily decreasing at a rate of about 3.1%, accounting for about $2{\times}10^5\;km^2$, which was calculated for the sea-ice cover reaching its minimum extent at the end of each summer. It is also revealed that this trend corresponds to a decline in the multi-year ice that is affected mainly by summer sea surface and air temperature increases. The extent of younger and thinner (first-year) ice decreased to the 2007 minimum, but rapidly recovered in 2008 and 2009 due to the dramatic loss in 2007. Seasonal variations of the sea-ice extent show significant year-to-year variation in the seasons of January-March in the Barents and Labrador seas and August-October in the region from the East Siberian and Chukchi seas to the North Pole. The spatial distribution of multi-year ice (7-year old) indicates that the perennial ice fraction has rapidly shrunk recently out of the East Siberian, Laptev, and Kara seas to the high region of the Arctic within the last seven years and the Northeast Passage could become open year-round in near future.

The Present State and Curriculum Implementation Overview of the Nursing-Specialized Vocational High Schools (특성화고등학교 간호과 운영 현황 및 교육과정 운영실태 분석)

  • Yoon, In-Kyung;Jang, Myung-Hee;Lee, Hyun-Young
    • Journal of vocational education research
    • /
    • v.35 no.4
    • /
    • pp.19-46
    • /
    • 2016
  • The purpose of this study is to analyze the curriculum implementation of the Nursing-Specialized Vocational High School by researching on operation, organization and environment of the program of Nursing. This study aims to improve the curriculum of the Nursing-Specialized Vocational High School. This study has analyzed previous existing studies, Link of School info, Educational Statistics and data indicating establishment, operation and curriculum of the department of Nursing which have been collected from web sites of institutions and associations relevant to Nurse Education. The major results of this study are as follows: 1) As of the first semester of the year 2016, out of a total of thirty eight Specialized Vocational High Schools and Meister High Schools in the country, 6.4% of the schools have nursing educational programs. These schools have established the programs under various names, such as Health Nursing, Dental Health Nursing, Nursing, Nursing and Medical Tourism, Accounting in Nursing and Nursing Management, etc. Since 2012, enrollment rates have increased while post-graduation employment rates have decreased, with the average employment rate of Specialized Vocational High School graduates having reached up to 46% by 2015. 2) The Nursing-Specialized Vocational High School aims to create skilled Nurses Assistant such as Nurse Aide and Care giver. The program is successful in providing necessary courses to acquire required certification and proficient field experience but requires revisional changes in order to create a long-term program of sufficient qualification. The official requirement of 780 hours of field practice was completed during the three educational breaks from the first year of high school to the second year, while the curriculum was conducted separately in the field hospitals. 3) An average of two laboratory classrooms were available based on the facility requirement standard of Cities and Provinces Educational Policies. In order to secure proficient instructors of Nursing education, establishment of specific indicated subjects, regional placement, in-service education, research and supervision are essential for establishing excellence and continual improvement.