• 제목/요약/키워드: Activity Based Test

검색결과 1,300건 처리시간 0.029초

임상병리과의 활동기준원가 관리 적용에 관한 연구 (The Study on Application of Activity-Based Costing System on the Department of Clinical Pathology)

  • 정수경;정기선;최황규;류규수
    • 한국병원경영학회지
    • /
    • 제5권1호
    • /
    • pp.129-155
    • /
    • 2000
  • This empirical study, activity-based costing, a newly introduced approach that has proved to be an improvement over the conventional costing system in product or service costing, is applied at department of clinical pathology in K university hospital. The study subjects were 233 test procedures done in clinical laboratory of K university hospital. Activity analysis was done by interview, questionnaires, and time study, and the amount of resources consumed by each activity and their costs are then traced and applied to the laboratory tests. The main purpose of this study were to compare the test costs of activity-bases costing with those of conventional costing, and test fees of medical insurance, and to provide accurate cost informations for the decision makers of hospital. The major findings of this study were as belows. 1. The cost drivers for application of activity-based costing at clinical laboratory were cases of sample collection, case of specimen, cases of test, and volume-related allocation bases such as direct labor hours and total revenue of each test. 2. The profits of each clinical laboratory fields analyzed by conventional costing were different from the profits analyzed by activity-based costing, especially in the field of Urinalysis(approximately over estimated 750%). 3. The standard full costs by conventional costing were quite different from the costs computed by using activity-based costing, and the difference is most significant with the tests of long labor time. 4. From the comparison between costs computed by using activity-based costing and medical insurance fees, some test fees were significantly lower than the costs, especially in the non-automated fields. As described in this study, activity-based costing provides more accurate cost information than does conventional costing system. The former approach is especially important in the health care industry including hospitals in which planning and controlling the costs services provided are the key to maintaining a healthy financial status for the organization. Despite the contribution of activity-based costing the economic as well as technical feasibilities of implementing such a cost accounting system in an organization must be evaluated. In the development of activity-based costing systems, an activity analysis has to be conducted to identify activities that consume resources. This involves a detailed study of the organization's logistics and accounting information systems, and it is an expensive project in itself. Besides, it can be quite difficult and time consuming to identify and trace resource consumption to a specific activity. Thus the activity-based costing system should be implemented only when the decrease in cost of error far exceeds the increase in cost of measurement. By combining activity-based costing with standard costing, health care administrators can better plan and control the costs of health services provided while ensuring that the organization's bottom line is healthy.

  • PDF

A Study on the Design of an Efficient Audit Model in the Area of Information System Testing Activities

  • Kim, Hee Wan;Jung, Yong Gyu
    • International Journal of Advanced Culture Technology
    • /
    • 제9권1호
    • /
    • pp.210-217
    • /
    • 2021
  • In the case of an agile-based project, it was inadequate to perform a comprehensive inspection and evaluation on the establishment and operation of an information system by performing audit only with the audit and inspection elements provided by the existing information system audit and inspection system. In particular, in the case of the test activity area, it was necessary to improve the test activity audit check items to comprehensively check the agile-based development process by applying the existing audit system. To this end, a test activity improvement check model of the agile methodology audit model was presented by applying the repetition concept, a characteristic of the agile methodology. In order to empirically verify the model of this study, a survey was conducted for auditors and designers/developers who have experience in performing agile-based projects and auditing information systems. As a result of the questionnaire on the integrated test and system test in the test stage, more than 70% of the respondents were found to be suitable. More than 80% of the respondents judged that it was appropriate as a result of the questionnaire on "improvement and regression test progress according to integrated test and system test results" and "integrated test and functional actions of components and subsystems".

A Case Study on Using Uncritical Inference Test to Promote Malaysian College Students' Deeper Thinking in Organic Chemistry

  • Kan, Su-Yin;Cha, Jeongho;Chia, Poh Wai
    • 대한화학회지
    • /
    • 제59권2호
    • /
    • pp.156-163
    • /
    • 2015
  • In Malaysia, the students' poor performance in mathematics and sciences needs immediate attention and remedies. In order to tackle this problem, an active learning environment that encourages students' question-asking capability must be molded. Transformation from traditional teacher-based approach to active-learning classroom is the key to develop question-asking capability. The classroom activity that the authors used in this study is based on the uncritical inference test to promote students' deeper thinking which encouraged students to verify facts that was previously learnt in classroom through group discussion activity. Three sets of uncritical inference test were developed and applied to Malaysian college course of basic organic chemistry. Students' answers to the impact of using uncritical inference test with a group discussion on learning and communication skills were positive.

활동기준원가시스템을 이용한 임상병리과 검사 서비스 원가 분석 (The Study on the Cost Analysis Based on ABC System in Clinical Laboratory)

  • 전기홍;김보경;안태식;조우현
    • 보건행정학회지
    • /
    • 제8권2호
    • /
    • pp.88-109
    • /
    • 1998
  • The main purpose of this study is to compare the traditional cost system and ABC(Activity Based Cost) system of clinical laboratory department in a hospital. The study subject was 296 services in clinical laboratory from March, 1997 to August, 1997. In a new costing system, cost for a lab test consist of direct cost element, activity based cost element, and allocated common cost element. In a traditional cost system, cost elements included direct cost element and indirect cost allocated based on test volumes The major findings of this research were as follows. 1. In the application of ABC system, total cost was analyzed as follows. Direct cost was 39.3% of total cost. Activity cost and allocation were 20.9% and 39.8%, respectively. The results of analysis to use traditional cost system were as follows. Direct cost was 39.3% and it was as same as the result of direct cost of ABC system. Indirect cost was 60.7%. 2. Activities of clinical laboratory of subject hospital were registration, pre-test operation, test, test result handling, delivery, culture, post-test operation, technical support, management support, and educational support. 3. The differences of the case of higher number of test case being carried out, the cost of ABC system was lower than the cost of traditional cost system. Otherwise in the case of lower number of test case being carried out, the rests have not been appropriately evaluated, and effective management were needed in clinical laboratory.

  • PDF

안드로이드 컴포넌트 상호작용 테스팅을 위한 태스크 정보기반 테스트 시나리오 생성 기법 (A Test Scenario Generation Technique based on Task Information for Interaction Testing among Android Components)

  • 백태산;이우진
    • 정보과학회 논문지
    • /
    • 제44권6호
    • /
    • pp.595-600
    • /
    • 2017
  • 안드로이드 어플리케이션은 하나 이상의 컴포넌트로 구성되어 있으며 컴포넌트들은 인텐트를 통해 동일 어플리케이션 또는 다른 어플리케이션의 컴포넌트를 호출하여 사용할 수 있다. 이와 같은 컴포넌트 상호작용을 악용한 BroadcastTheft, Activity Hijacking, Intent Spoofing 등과 같은 문제점들을 검사하기 위해서는 다양한 상호작용 시나리오를 생성하여 테스팅을 진행하여야 한다. 하지만 기존 상호작용 테스트 시나리오 생성 연구에서는 각 액티비티 설정에 따라 이전화면으로의 이동시 재실행 순서가 달라지는 안드로이드 특성을 고려하지 않아 실행 불가능한 테스트 시나리오들이 포함될 수 있는 문제점이 있다. 본 논문에서는 액티비티 스택 정보를 이용하여 상호작용 테스트 시나리오에서 실제 실행되지 않는 경로를 제거하는 방법을 제안한다.

혈액투석 대상자를 위한 스마트폰 앱 기반 운동프로그램 개발 및 효과 (Development and Effects of Smartphone App-Based Exercise Program for Hemodialysis Patients)

  • 기은정;소향숙
    • 대한간호학회지
    • /
    • 제50권1호
    • /
    • pp.52-65
    • /
    • 2020
  • Purpose: To examine the effects of a smartphone application-based exercise program on self-efficacy expectations (SEE) and outcome expectations regarding exercise (OEE), physical fitness, activity level, physiological indices, and health-related quality of life in a sample of hemodialysis patients. Methods: A quasi-experimental control group pre-test post-test design was used. Subjects were recruited from two university hospitals in G city. The subjects were assigned randomly by coin toss: 33 participants to the experimental group and 30 to the control group. A literature review and the self-efficacy theory were used to develop the smartphone program. Experts designed and verified the program to be userfriendly and in consideration of user interaction. Data were collected through a self-report pre-test post-test questionnaire and online medical records. Results: In the experimental group, the levels of physical fitness and physical activity were significantly improved post-test, but the scores on health-related quality of life and the physical indices did not improve. In the experimental group, the SEE and OEE post-test scores were also significantly higher than the pre-test scores, but the control group's scores did not change. Conclusion: The smartphone application-based exercise program based on self-efficacy theory significantly improved the level of physical fitness and activity, SEE, and OEE for hemodialysis patients. The use of this application-based exercise program for hemodialysis patients might be an effective nursing intervention tool for improving SEE, OEE, level of physical fitness, and physical activity.

The Effects of a Community Psychiatric Nursing Program on the Rehabilitation of Home-based Long-term Psychiatric Patients

  • Lee, Sook
    • 대한간호학회지
    • /
    • 제29권5호
    • /
    • pp.1103-1112
    • /
    • 1999
  • In the last few years, psychiatric nurse practitioners have shown a growing an interest in community psychosocial rehabilitation, caring for chronic psychiatric patients as case manager in South Korea. The purpose of this study was to evaluate the effectiveness of a community psychiatric rehabilitation nursing program on self-care activity and quality of life and to suggest this program as an effective nursing intervention in a group of chronic home-based psychiatric patients in a poor town. A nonequivalent control group, pretest-posttest design was used. Of the twenty women that started the program, sixteen finished it. The data were analyzed by the Wilcoxon Rank Sum Test. The program included the process of case management which consisted of four phases: the first was an active case finding and pre-test, the second was home visiting and contacted by phone. the third was group activity therapy of 12 sessions, and the fourth phase was terminal and post-test. The effects of the program were assessed by quality of life and self-care activity. The quality of life and the self-care activity, especially, area of nutrition. elimination, dressing. leisure activity, and follow-up clinic visiting showed greater improvement than those of the control group. The results of this study suggest that this program was effective in improving the quality of life of chronic home-based psychiatric patients.

  • PDF

Rock wool wastes as a supplementary cementitious material replacement in cement-based composites

  • Lin, Wei-Ting;Cheng, An;Huang, Ran;Wu, Yuan-Chieh;Han, Ta-Yuan
    • Computers and Concrete
    • /
    • 제11권2호
    • /
    • pp.93-104
    • /
    • 2013
  • The use of rock wool waste, an industrial by-product, in cement-based composites has positive effects on the environment because it reduces the problems associated rock wool disposal. The experiments in this study tested cement-based composites using various rock wool waste contents (10, 20, 30 and 40% by weight of cement) as a partial replacement for Portland cement in mortars. The pozzolanic strength activity test, flow test, compressive strength test, dry shrinkage test, absorption test, initial surface absorption test and scanning electron microscope observations were conducted to evaluate the properties of cement-based composites. Test results demonstrate that the pozzolanic strength activity index for rock wool waste specimens is 103% after 91 days. The inclusion of rock wool waste in cement-based composites decreases its dry shrinkage and initial surface absorption, and increases its compressive strength. These improved properties are the result of the dense structure achieved by the filling effect and pozzolanic reactions of the rock wool waste. The addition of 30% and 10% rock wool wastes to cement is the optimal amount based on the results of compressive strength and initial surface absorption for a w/cm of 0.35 and 0.55, respectively. Therefore, it is feasible to utilize rock wool waste as a partial replacement of cement in cement-based composites.

UML diagram-driven test scenarios generation based on the temporal graph grammar

  • Shi, Zhan;Zeng, Xiaoqin;Zhang, Tingting;Han, Lei;Qian, Ying
    • KSII Transactions on Internet and Information Systems (TIIS)
    • /
    • 제15권7호
    • /
    • pp.2476-2495
    • /
    • 2021
  • Model-based software architecture verification and test scenarios generation are becoming more and more important in the software industry. Based on the existing temporal graph grammar, this paper proposes a new formalization method of the context-sensitive graph grammar for aiming at UML activity diagrams, which is called the UML Activity Graph Grammar, or UAGG. In the UAGG, there are new definitions and parsing algorithms. The proposed mechanisms are able to not only check the structural correctness of the UML activity diagram but also automatically generate the test scenario according to user constraints. Finally, a case study is discussed to illustrate how the UAGG and its algorithms work.

적응형 문턱값을 가지는 2차 조건 사후 최대 확률을 이용한 통계적 모델 기반의 음성 검출기 (Statistical Model-Based Voice Activity Detection Using the Second-Order Conditional Maximum a Posteriori Criterion with Adapted Threshold)

  • 김상균;장준혁
    • 한국음향학회지
    • /
    • 제29권1호
    • /
    • pp.76-81
    • /
    • 2010
  • 본 논문에서는 음성의 통계적 모델에 기반한 음성 검출기 (voice activity detection, VAD)의 성능 향상을 위해 2차 조건 사후 최대 확률 (second-order conditional maximum a posteriori, second-order CMAP)기법을 적용한 우도비 테스트 (likelihood ratio test, LRT)를 제안한다. 제안된 알고리즘은, 기존의 통계적 모델에 기반한 음성 검출기와 CMAP 기반의 음성 검출기를 분석한 다음, 직전 2 프레임에서 음성의 존재와 부재에 대한 조건부 확률에 따라 실시간으로 적응형 문턱값을 구하여 기하 평균한 우도비와 비교하는 음성검출 결정법 (decision rule)을 제시한다. 제안된 알고리즘을 비정상 (non-stationary) 잡음환경에서 기존의 통계적 모델에 기반한 음성 검출기, CMAP 기반의 음성 검출기와 비교하였으며, 향상된 성능을 보였다.