• 한국병원경영학회지
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• 제6권2호
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• pp.37-69
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• 2001

A new cost management system, called Activity Based Costing (ABC) system, has arisen to solve the limitation of a Traditional Cost Accounting (TCA) system until last two decades and ABC has been applied by many companies. TCA systems have limitation in tracing cost because they arbitrarily allocate overhead cost to the cost objects without standard for direct cost distribution. ABC is an accounting system that assigns costs to products or services based on the resources they consume. The costs of all activities are traced to the products for which they are performed. Therefore ABC is a cost management system that provides a matrix to accurately quantify consumed resources triggered by activities and activities triggered by products and services. There is little implementation of ABC in the health services field, one of service industries, due to complicated and many activities, and volatile cost object. However, the necessity for applying reasonable cost accounting system is largely issuing as strategy responding hostile environment, and financial pressure, and it is imperative to implement the Activity Based Costing (ABC) system. Therefore, this study presents the framework to develop ABC system for total health service organizations. Cost objects in this study base on medical service activities per health insurance claim from one general hospital located in Metropolitan Statistical Areas (MSAs). Medical service activities include all health insurance claims in the hospital. The purpose of the study is presenting useful tools and basic frame to develop Activity Based Costing system for health service organizations which want to use ABC system. The steps to develop ABC system for health service organizations are following: 1. Identifying of activity centers; 2. Definition of cost objects and activity by activity center; 3. Analysis of activity and tracing activity contribution; 4. Allocation of direct cost for specific activity; 5. Allocation of indirect cost for specific activity; 6. Allocation of depreciation for facilities, applicants, and consumption goods; 7. Allocation of administration cost; 8. Allocation of cost among activity centers; and 9. Tracing cost of cost objects by activity center. This study identified necessary information from existing reports which hospitals generally made by each step, and defined outcome which had to be produced in each step using this information. The steps of this study had limitation to apply all different size hospitals because the steps were structured ABC system by one hospital, however, this study used similar basic framework and methods with general cases. When a health service organization want to apply Activity Based Costing (ABC) system on all activities of it in future days, this study is very useful to design system structure in the health service organization.

• 한국산업안전학회:학술대회논문집
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• 한국안전학회 1998년도 추계 학술논문발표회 논문집
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• pp.353-358
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• 1998

Vibrations exposured to human whole-body are transmitted through the contact area of a human body, such as feet, hip and back directly in contact with vibrating surface. they apparently leads to the decrease of human comfort, the reduction of working efficiency or normal activities, and, furthermore, causes the loss of health and safety. In this study, UH-1 vibration has been measured to produce the flight-time limitation at each mission Results of this study show that the most significant peaks appear at a main rotor blade-passage frequency and that the vibration level in ground is higher than that in airborne In addition, it is shown that the most affective aspect for the flight-time limitation is ground vibration level

• Journal of Oral Medicine and Pain
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• 제17권1호
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• pp.61-71
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• 1992

52 Dental students without masticatory problems were selected for this study. They were trained on several mandibular position and mandibular movement exercise, that is, rest position, light bite, tapping, hinge opening, habitual opening, opening limitation, stretch exercise, resistance exercise and clenching. The objectives of this study was to investigate the effects of mandibular movement exercise, especially stretch and resistance, on the experimentally guided limited mouth opening. Muscle activity of the anterior temporalis and the masseter on above mentioned position or exercise were recorded with bioelectric processor EM2(Myotronics, U.S.A.) and the data were processed with SPSS. The obtained results were as follows : 1. Activity of the muscles at rest position were decreased with mandibular movement exercise. 2. Forceful mouth opening on opening limitation increased muscle activity greatly, especially of the masseter. 3. On opening limitation, stretch or resistance exercise was very efficient for decrease of muscle activities. 4. There were no difference of muscle activity between on hinge opening and on habitual opening. Therefore, for muscle relaxation, the two movement exercise can be used interchangeably.

• 대한물리의학회지
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• 제19권2호
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• pp.99-106
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• 2024

PURPOSE: This study is a data analysis study to determine the physical health problems and reasons for disabilities and activity limitation rates that limit daily life and social activities among the elderly population aged 75 or older in Korea. METHODS: This study data was extracted from the raw data of the 7th National Health and Welfare Survey (2016-2018). The subjects of this study were 1,995 elderly people (823 men, 1,172 women) aged 75 years or older. The collected data were analyzed using frequency analysis and logistic regression analysis. RESULTS: From 2016 to 2018, the activity limitation rate among the elderly population aged 75 or older in Korea was 20.6% for men, 24.6% for women, and 23.1% overall. The three major diseases with the highest frequency of activity limitations were back and neck problems (36.5%), arthritis and rheumatism (28.7%), and knee and leg pain (14.7%). Activity limitation due to old age was found to be 13.1%, making it the fourth most frequent reason. The rate of activity limitations due to mental retardation and obesity was found to be 0%. The three major activity limitation rates were significantly related to gender. CONCLUSION: The main diseases causing activity limitations among the elderly population aged 75 or older in Korea were back and neck problems, arthritis and rheumatism, and musculoskeletal diseases such as knee and leg pain. Therefore, it is believed that it can be used as basis data for reducing the activity limitation rate of the elderly population in the aging era.

• 대한간호학회지
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• 제38권3호
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• pp.437-444
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• 2008

Purpose: This study aimed to identify the relationships among physical symptoms, activities of daily living, and health-related quality of life (HRQoL) in community-dwelling older adults. Methods: A stratified random sampling method was conducted to recruit participants from May 10 to August 17, 2007. Physical symptoms were measured using the Physical Health Questionnaire (PHQ), activities of daily living using the Late-Life Functional and Disability Instrument (LLFDI), and HRQoL using the Medical Outcomes Short-Form Health Survey (SF-36) in 242 community-dwelling elderly Korean people. Results: The HRQoL correlates with the physical symptoms (r=-.31) and the function component (r=.59). Of the two disability parts of the LLFDI, the limitation dimension correlates higher (r=.57) with HRQoL than the frequency dimension (r=.42). The HRQoL is significantly associated with the function component, and disability limitation in capability which explained 44.4% of variance in physical health. Conclusion: These results may contribute to a better understanding of physical symptoms, activities of daily living, and HRQoL in community-dwelling older adults. Therefore, health programs for prompting older adult's health should be planned based on results of the study.

• 한국안전학회지
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• 제29권5호
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• pp.136-145
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• 2014

This article has compared the level of activities of occupational safety and health in workplace among sub-sectors of manufacturing industry in order to set the priority for policy intervention. Data of manufacturing industry in the survey on the current status of occupational safety and health was used with factor analysis and radar graphic method. Authors have categorized sub-sectors of manufacturing industry into four categories, attained group, active group, neglected group, and passive group based on injury rate, level of safety and health activities. The neglected group may be the first target group for occupational safety and health policy guiding some detailed occupational safety and health activities. Limitation of this study is that cross sectional data was analyzed. The long term effect could not be analyzed.

• 여성건강간호학회지
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• 제15권2호
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• pp.99-107
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• 2009

Purpose: This study was aimed to identify the factors related to the health related quality of life (HRQoL) in elderly women. Method: This study used data from cross-sectional surveys conducted for the 2005 National Health and Nutrition Survey, which was performed by using a face to face interview method. Data was analyzed by ANOVA, t-test, logistic regression and multiple regression using the SPSS program. Demographic characteristics, subject health state, activity limitation, K-ADL, K-IADL, EQ-5D were included in the study instruments. Result: The mean HRQoL index in the subjects was 0.68 $\pm$ 0.25. The significant predictors of the HRQoL were health status, activity limitation, activities of daily living (ADL), instrumental activities of daily living (IADL) and income. The factors accounted for 41.0% of variance in the health related quality of life of female elderly. Conclusion: These results may contribute to development of nursing strategy to improve health related quality of life. The health related quality of life program for the elderly should be planned based on results of the study.

• PNF and Movement
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• 제11권1호
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• pp.79-88
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• 2013

Purpose : Currently, ICF to describe the functions and disability in the world has been used as a universal language. ICF tools based on ICF, the rehabilitation management of clients have been developed to be efficient. This study was designed to describe clinical decision for functional goal of clients to used ICF tools. Methods : In the following the utilization of all developed ICF tools will be described within a case example of a 53-year-old women, suffering from cerebellum disorder. As problems in the subject's functional activities was difficulties in changes sitting postures, standing postures and maintaining standing postures. Activity limitation was determined change sitting, standing posture as a goal through discussion with the patient. Results : After setting the identified problems as the purpose of intervention through the assessment, we find out the outcomes using the ICF evaluation display. Consequently, with functional activities limitation that discovered from assessment(categorical profile, assessment sheet), sitting postures to standing postures and maintaining standing postures were improved. Conclusion : This study was showed ICF tools based on Rehab-cycle for the patient's functional goals clinical practice. The future study, the ICF in clinical practical tools for effective use will require more attempt.

• 보건의료산업학회지
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• 제12권1호
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• pp.109-121
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• 2018

Objectives : This study aimed to identify the factors influencing insufficient physical activity in community-dwelling elderly individuals with dementia. Methods : Data were analyzed using a 2014 Survey of Living Conditions of Elderly Individuals. Metabolic Equivalent Task (MET) hours were calculated using self-reported weekly frequency, duration, and types of physical activities to measure the degree of physical activity. Results : Mean MET hours were $4.03{\pm}8.59$. Factors influencing insufficient physical activity included limitations in activities of daily living (ADL), lower frequency of social group participation and unsatisfactory relationships with friends or community. When demographic factors were adjusted, patients with ADL limitation had 11.2 times higher risks of insufficient physical activities than those without. Conclusions : Community-dwelling elderly with dementia performed low levels of physical activity. Further research is needed to develop strategies to encourage physical activity participation in this population.

• 한국콘텐츠학회논문지
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• 제16권9호
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• pp.628-637
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• 2016

본 연구의 목적은 암 생존자의 삶의 질에 영향을 미치는 요인을 확인하여 암 생존자들이 일상생활로 복귀하여 안정되고 질 높은 삶을 영위하도록 하는 전략의 기초를 마련하고자 하는 것이다. 본 연구에서는 질병 관리본부가 실시한 국민건강영양조사의 원시자료(2010-2014)를 사용하였다. 본 연구의 대상자는 암 생존자 610명이었고 이들의 평균 진단경과 기간은 약 11년이었다. 암 생존자들의 삶의 질에 영향을 미치는 가장 강력한 요인은 활동제한 여부(${\beta}$=.30, p<.001)였으며, 연령(${\beta}$=-.20, p<.001), 주관적 건강상태(${\beta}$=-.19, p<.001), 경제수준(${\beta}$=.12, p=.004), 성별(${\beta}$=-.08, p=.027) 순으로 유의미한 영향요인으로 나타났다. 본 연구를 통하여 신체적 혹은 정신적 장애로 인한 일상생활 혹은 사회활동 제약이 암 생존자들의 삶의 질에 부정적인 영향을 주는 것을 알 수 있었다. 이에 암 생존자들의 일상활동을 용이하게 할 수 있도록 지지, 관리할 수 있는 인력 혹은 건강관리 체계가 필요하다고 사료된다.