• Title/Summary/Keyword: Accounting Policies

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Error Handling and Data Synchronization in Policy and Charging Control Architecture in WiMAX (WiMAX 정책 제어 시스템의 정보 동기화)

  • Seol, Soonuk;Cho, Sungsoo
    • The Journal of Korean Institute of Communications and Information Sciences
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    • v.38B no.5
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    • pp.355-367
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    • 2013
  • In the Policy and Charging Control(PCC) architecture of the 3GPP and WiMAX forum, the Policy and Charging Rule Function(PCRF) controls and configures the policies of quality of services(QoS) and accounting to a Policy and Charging Rule Enforcement Function(PCEF). In this paper, we categorize the errors into three types that include a disconnection with peer entity, a delayed or no response and a response with failure result, and propose a scheme to automatically synchronize the data between the PCRF and the PCEF for each type of error. Also, we conduct a quantitative analysis to see how much it can help to maintain the cell capacity of the mobile VoIP service in a WiBro network, which is implemented in Korea according to the standards of WiMAX. We can see that our proposed scheme improves the performances of PCC by preventing the waste of radio resources, the overload of systems, the memory leakage of servers, the system shutdown, and so on. We have validated the scheme by implementation, and reflected it in WiMAX standard documents.

Application of Total Quality Management in Developing Quality Assessment Model: The Case of Vietnamese Higher Education

  • NGUYEN, Quyen Le Hoang Thuy To;NGUYEN, Du Van;CHU, Ngoc Nguyen Mong;TRAN, Van Hong
    • The Journal of Asian Finance, Economics and Business
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    • v.7 no.11
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    • pp.1049-1057
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    • 2020
  • The shift from elite education to mass education in Vietnam has met the demand for education for everybody as well as for quality human resource talent for an emerging nation. Under the resource constraint, understanding the quality dimensions of education and its priority level is important for effective and efficient policies. This study was carried out using both qualitative and quantitative methodologies to develop quality criteria and a ranking model. Two rounds of in-depth interviews were conducted with fifteen experts in the field, who were rectors, employers, and recruitment specialists to develop the quality framework applied in Vietnamese universities under total quality management (TQM), starting from the input of the senior secondary school leavers, through a teaching process to the output. The first round of interviews were unstructured questionnaires designed to explore the main factors in quality assessment model. The second round affirmed the experts' agreement on the assessment model. Then, fuzzy logic was applied to rank eight criteria in the quality assessment model into priority order: cost, teaching and administrative staff, leadership, curriculum, student-related factors, internationalization, admissions, and campus. The results are critical for identifying the necessary actions to enhance the education quality and to further research on the optimal quality model.

Comparative Analysis of Customs Drawback Systems in Korea and China (한중 관세환급제도에 관한 비교분석)

  • La, Kong-Woo;Lee, Seon-Pyo;Hong, Gil-Jong
    • International Commerce and Information Review
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    • v.13 no.1
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    • pp.217-241
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    • 2011
  • The basic purpose of Customs Drawback System of the material for export goods is export support as cut a price down the export goods' price. Especially the trade volume between South Korea and China is the greatest in comparison with other countries in 2010. Therefore companies involved China is necessary to understand exactly for China's tariff system(duty drawback system). Due to inconsistent policies, it is difficult to understand VAT-related provisions on exports goods of China compared with South Korea Tax System. Accordingly, the results of this study is significant in China-related companies. In South Korea and China, amount of customs duty drawback is very large 4.017606 billion won 732.8 billion yuan respectively. Thus, the amount of customs duty drawback is greater, a comparison of customs duty drawback in South Korea and China is very necessary on Customs Drawback System.

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Improvement and Tax Policy for the Savings-Type Insurance (저축성 보험에 대한 조세정책과 개선방안)

  • Kim, Tae-Wan;Jung, Suk-Yong;Hwang, Kyu-Jin
    • Journal of Digital Convergence
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    • v.11 no.7
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    • pp.59-66
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    • 2013
  • Insurance has been preferential treatment than other financial products for risk ensure as a original function in tax law. However, the recent insurance products is being released in a variety of ways combined with investment and savings, as well as risk ensure. In addition, as the insurer's sales approach including to tax avoidance, tax saving strategies, tax policy associated with the tax-free savings-type insurance has been criticized. The government amended Article 25 of the Enforcement Decree of the Income Tax Act 2013 in order to prevent tax avoidance and equity among other financial instruments, but there are still many problems exist. this study looks for the validity of the tax policies of savings-type insurance In terms of the Enforcement Decree of the Income Tax Act as amended in 2013, and derived for ways to improve.

Prospect of Soybean Production, Consumption and Supply in Korea (콩 생산 수급전망과 대책)

  • Kim Seok Dong;Park Keum Yong
    • Proceedings of the Korean Society of Crop Science Conference
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    • 1998.10a
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    • pp.249-265
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    • 1998
  • The yearly consumption of soybean ranged from 1.5 to 1.7 million tons in Korea during 1995-1997 with an increasing trend of annual consumption by 60,000 tons. Gross consumption of soybean was 1.74 million tons in 1997: 1.292 million tons for feed, 0.433 million tons for food and its processing, and 15,000 tons for seed and other uses. Particularly, Korea totally depends upon imports of soybean for feed and oil. Only about $40{\%}$ of soybeans used for food and its processing are supplied through domestic production. Korean markets will be open to foreign agricultural products except for rice in 2004 when the Uruguay Round treaty is completed. According to the Korean Rural Economics Institutes reports, soybean consumption in 2004 is expected to be 1.87 million tons that is higher than that in 1997 by 0.13 million tons. In order to meet the need for soybean, Korean government planned to supply from 0.17 million tons of domestic production plus 1.7 million tons of imports, and also planned to raise the self-supply rate of $9.1{\%}$ in 2004 from $8.6{\%}$ in 1997. According to the USDA reports on international soybean production and consumption, its production is expected to be 150 million tons over the world and the international market prices for soybean will be unstable in 2004. Based on these reports, international soybean trade capacity will be 36 million tons in 2004 that is lower than 39 million tons (accounting for $25{\%}$ of gross production) in 1597. Also, a term-end stock in 2004 is estimated to be 9.6 million tons that is low as compared to 18.6 million tons In 1997, In coping with domestic and international soybean production, consumption and supply, and further possible food crisis, national policies and continuous efforts are necessarily required to promote domestic production and to reduce imports of soybean.

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A survey of dental treatment under general anesthesia in a Korean university hospital pediatric dental clinic

  • Shin, Bisol;Yoo, Seunghoon;Kim, Jongsoo;Kim, Seungoh;Kim, Jongbin
    • Journal of Dental Anesthesia and Pain Medicine
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    • v.16 no.3
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    • pp.203-208
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    • 2016
  • Background: In South Korea, the number of cases of dental treatment for the disabled is gradually increasing, primarily at regional dental clinics for the disabled. This study investigated pediatric patients at a treatment clinic for the disabled within a university hospital who received dental treatment under general anesthesia. This data could assist those that provide dental treatment for the disabled and guide future treatment directions and new policies. Methods: This study was a retrospective analysis of 263 cases in which patients received dental treatment under general anesthesia from January 2011 to May 2016. The variables examined were gender, age, reason for anesthesia, type of disability, time under anesthesia, duration of treatment, type of procedure, treatment details, and annual trends in the use of general anesthesia. Results: Among pediatric patients with disabilities who received dental treatment under general anesthesia, the most prevalent age group was 5-8 years old (124 patients, 47.1%), and the primary reason for administering anesthesia was dental anxiety or phobia. The mean time under anesthesia was $132.7{\pm}77.6min$, and the mean duration of treatment was $101.9{\pm}71.2min$. The most common type of treatment was restoration, accounting for 158 of the 380 treatments performed. Conclusions: Due to increasing demand, the number of cases of dental treatment performed under general anesthesia is expected to continue increasing, and it can be a useful method of treatment in patients with dental anxiety or phobia.

Association Between Burnout and Intention to Emigrate in Peruvian health-care Workers

  • Anduaga-Beramendi, Alexander;Beas, Renato;Maticorena-Quevedo, Jesus;Mayta-Tristan, Percy
    • Safety and Health at Work
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    • v.10 no.1
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    • pp.80-86
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    • 2019
  • Background: Emigration of health-care workers is a problem within global health systems which affects many countries, including Peru. Several factors have caused health-care workers to emigrate, including burnout syndrome (BS). This study aims to identify the association between BS and its dimensions with the intention of physicians and nurses to emigrate from Peru in 2014. Methods: A cross-sectional study, based on a secondary analysis of the National Survey of Health Users (ENSUSALUD - 2014) was conducted. Sampling was probabilistic, considering the 24 departments of Peru. We include the questionnaire for physicians and nurses, accounting for 5062 workers. BS was measured by the Maslach Burnout Inventory-Human Services Survey. Adjusted odds ratio (OR) was calculated using multiple logistic regression. Results: Of the study population, 44.1% were physicians, 37.7% males, and 23.1% were working in Lima. It was found that 2.8% [95% confidence interval (CI): 2.19-3.45] of health-care workers had BS. The overall prevalence of intention to emigrate among health-care workers was 7.4% (95% CI: 6.36-8.40). Association was found between BS and intention to emigrate in Peruvian health-care workers (OR = 2.15; 95% CI: 1.05-4.40). Emotional exhaustion was the BS dimension most associated with intention to emigrate (OR = 1.80; 95% CI: 1.16-2.78). Conclusion: Physicians and nurses from Peru who suffered from BS were more likely to have intention to emigrate. Policies should be established to reduce BS as a strategy to control "brain drain" from health-care workers of Peru.

The Effect of Firm Characteristics on the Female Employment Ratio (기업특성이 여성고용비율에 미치는 영향)

  • Kwon, Hee-Kyung;Ahn, Mi-Gang
    • Journal of Digital Convergence
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    • v.19 no.1
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    • pp.177-186
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    • 2021
  • This study examined the effects of the firm characteristics of the manufacturing industry on the female employment ratio. Three hypotheses regarding female employment ratio, were tested for 5,729 firms that could use financial data among the firms listed on the KOSPI from 2011 to 2019, in terms firm size, listing period, and foreign ownership. Follwing the analyses, three hypotheses were mostly adopted. It was found that as the size firm and foreign ownership ratio increased, the female employment ratio increased in the number of regular and permanent contract employees, fixed-term employees, and total employees. As for the listing period, the higher the value, the lower the female employment ratio in the number of regular and permanent contract employees, fixed-term employees, and total employees. These research results may be used as basic data for gender equal employment policies such as Affirmative Atcion for Gender Equal Employment.

The Effect of Foreign Direct Investment on Public Health: Empirical Evidence from Bangladesh

  • SIDDIQUE, Fahimul Kader;HASAN, K.B.M. Rajibul;CHOWDHURY, Shanjida;RAHMAN, Mahfujur;RAISA, Tahsin Sharmila;ZAYED, Nurul Mohammad
    • The Journal of Asian Finance, Economics and Business
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    • v.8 no.4
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    • pp.83-91
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    • 2021
  • Health is an outset of psychological, social, financial, and physical state. Several macroeconomic factors are entangled with health and mortality. Infant mortality and life expectancy are two keyguard on demographic research context on last few decades. On the other hand, foreign inflows play an unprecedent role for raising economic circulation and providing more opportunities to build a better society. The study aims to investigate the relationship between foreign direct investment (FDI), economic growth, and Bangladesh's health. This study employs time-series data from 1980 to 2018. Results show, with Auto-regressive Distribute Lag (ARDL) model, that there is significant cointegration among variables. Foreign investment and economic output relate significantly and positively to health. On the contrary, education is quasi-linked with a different sign-on different model. For model validation, pitfalls of time-series multicollinearity, heteroscedasiticy, and autocorrelation are not present. Also, CUSUM and CUSUMSQ tests are validating the model as stable and fit for future prediction. Medical assessment and education need more attention from the government as well as the private sector. FDI can play a catalyst role for improving the health sector, raising opportunity in educating and creating a better lifestyle. In order to optimize foreign investment, the government should implement necessary reforms and policies.

Analysis of patient transfer status of private emergency ambulance services in Busan (부산 지역 민간 응급 이송업체의 환자 이송 현황 분석)

  • Han, Sung-Min;Park, Joung-Je;Lee, Jeong-Hyeok;Kook, Jong Won
    • The Korean Journal of Emergency Medical Services
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    • v.25 no.1
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    • pp.147-158
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    • 2021
  • Purpose: This study was conducted as a direct investigation of the data in the dispatch logbooks and status of patient transportation provided by private emergency transport companies in Busan. Methods: This study was conducted using SPSS 23.0 version for a total of 1,000 processed records of private emergency ambulance services in Busan from September 23, 2017 to November 5, 2019. Results: First, 100% of the emergency patient transfers by private emergency ambulances were carried out between medical institutions; 76.4% of all transfer patients had emergency conditions, and 86.0% had serious diseases. Second, 59.3% of the emergency patients were located at distances less than 10 km and 43.2%, at more than 10 km from the medical institutions. Third, 63.5% of the passengers were accompanied by first-class emergency rescuers according to the severity of the condition. Fourth, 92.7% of the reasons for the selection of medical institutions were transferred to places where professional care was available, accounting for most of the reasons for the selection. Finally, the medical institutions were selected according to the severity of the patient's condition; 76.5% patients were transported to institutions with a large number of doctors, and 42.9% of those were transported to specialized care institutions. Conclusion: This study collected data from 1,000 dispatch records of private emergency transport companies in Busan; these records reflect the government's policies to improve the emergency patient transfer system. The current status of emergency patient transfer offered by private transport companies was analyzed. All of the emergency patient transfers were carried out between medical institutions, and 76% of the transferred patients had emergency conditions.