• 한국병원경영학회지
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• 제9권1호
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• pp.22-45
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• 2004

This study was performed to identify factors affecting the profitability of private hospitals in Korea different and to make informations that could be very helpful to hospitals in improving profitability. Data used in this study were collected from 112 hospitals with complete general data of present conditions as well as financial statements(balance sheets, income statements). They were chosen from hospitals that passed the standardization audit undertaken by the Korean Hospital Association from 1998 to 2001 for the purpose of accrediting training hospitals. The dependent variables were used operating margin to total assets and operating margin to gross revenues as proxy indicators for profitability. The independent variables were ownership type, location, bed size, period of establishment, debt to total assets, current ratio, fixed ratio, total asset turnover, average length of stay, bed occupancy rate, admission ratio of outpatients, personnel costs per adjusted inpatient, and fiscal years. The factors had significantly positive effect on operating margin to total assets and operating margin to gross revenues were bed size, total asset turnover. And the factors had significantly negative effect on operating margin to total assets and operating margin to gross revenues were period of establishment, debt to total assets, average length of stay, personnel costs per adjusted inpatient. The adjusted $R^2$ of multiple regression equation was 25.2%, 21.4% respectively. It is very important for private hospitals to improve profitability by raising total asset turnover, and reducing debt to total assets, average length of stay, and personnel costs per adjusted inpatient using the rational and efficient business strategy.

• 농촌지도와개발
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• 제2권2호
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• pp.135-145
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• 1995

The objectives of this study were 1) to investigate the important items affecting the farmers' education system, 2) to estimate their influences on the farmers' education and 3) to present the development directions of farmers education under the changing circumstances of localization. The major or results and implications were as follows. 1. The important items of farmers education were authority in organizing the agricultural extension agency, personnel management, finance, and inspection and audit. 2. The development directions of farmers education were such views as differenti-ation of educational functions of various levels extension organizations, extensionists' competence, developing programs corresponding with farmers needs, participation of farmers, and expanding the educational opportunity for urban-ites and the old generation, etc.

• 한국항공운항학회지
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• 제25권4호
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• pp.187-194
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• 2017

ICAO Universal Safety Oversight Audit Programme is a comprehensive evaluation for aviation safety matters, including aircraft operation, licensing and aircraft incident/accident investigation. As this programme is measures aviation safety level of States, there is a need to meet international standards, especially in the field of aircraft incident/accident investigation. This research discusses points required to satisfy international standards, which are independence and autonomy of an accident investigation board, the lack of the enough number of investigators and efficient management of those personnel, the effective composition and use of an investigation report, an accident investigation itself to build big data and the creation of a cooperation system among States. This paper suggests various opinions in order to enhance aviation safety especially through aircraft accident investigations, using case studies from the US, UK and Japan.

• 대한방사성의약품학회지
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• 제1권2호
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• pp.98-103
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• 2015

Good manufacturing Practice (GMP) regulation for diagnostic and therapeutic radiopharmaceuticals was prepared at 2014. The mandatory GMP regulation becomes effective on $1^{st}$, July 2015,with two years of grace periods. Korean radiopharmaceuticals GMP regulation was consisted of quality management, personnel, premise and facility, documentation, production, quality control and self-audit and they have a very similar structure to European Union and PIC/S GMP regulation. Here, we describe detailed description of GMP regulation each part and application to radiopharmaceuticals production. And we also compare Korea, Japan and USA radiopharmaceuticals GMP regulation. GMP is a method to maintain quality of radiopharmaceuticals in daily production and it must be embedded on the manufacturing operation and management.

• 한국콘텐츠학회논문지
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• 제11권2호
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• pp.397-407
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• 2011

개방형 직위제도는 기존의 계급 및 계층제 중심의 조직관리 형식에서 탈피하여 직무수행의 성격에 따라 직위에 대한 적합한 직무수행요건을 충족하는 외부인사를 활용하는 제도로서 일종의 직무중심의 직위분류제적 성격을 내포하는 제도이다. 1999년부터 정부부처의 1-3급 고위공무원을 임용하고 있으며 그 활용 범위가 점차 확대되고 있다. 그러나 경찰과 같이 직무의 성격이 타 공직조직과 달리 특수한 환경을 가지고 있는 경우에는 일반적인 개방형직위제도를 그대로 활용할 수 있는가에 대한 논란이 있다. 경찰조직에서는 책임운영기관인 운전면허시검관리단, 경찰청 감사관, 경찰병원장 등을 개방형 직위제로 운영하고 있을 뿐이다. 이와 관련하여 개방형직위제도의 장점을 경찰조직에서 더욱 확대할 수 있는 방안을 모색하고자 한다.

• 경영과정보연구
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• 제33권1호
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• pp.173-190
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• 2014

COSO(2013)보고서에 따르면 내부통제제도는 운영목적과 보고목적 및 준수목적, 세 가지 각 측면에서 기업의 목적을 달성에 대한 합리적인 확신을 제공하기 위해 설계된 절차이다. 내부회계관리제도는 이러한 세가지 통제목적 중 보고목적에 초점을 두고 있으며 자산보호 및 부정방지 프로그램을 포함한다. 따라서 취약한 내부회계관리제도를 가진 기업은 자산의 유용이나 횡령과 같은 부정이 발생할 가능성이 증가할 뿐만 아니라 부정이나 오류가 포함된 회계정보를 산출함으로써 경영자의 의사결정을 오도할 가능성이 증가하므로 기업가치에 악영향을 미칠 수 있다. 이와 관련하여 본 연구는 내부회계관리제도가 기업실패 가능성에 영향을 분석하였다. 내부회계관리제도의 특성은 내부회계관리제도의 중요한 취약점 존재여부와 운영인력 특성으로 측정하고 기업실패 가능성은 감사보고서에 기재된 계속기업불확실성으로 정의하였다. 분석결과, 기업실패 가능성은 내부회계관리제도의 취약점 존재여부와 양(+)의 관련성을 발견하였고 내부회계관리제도 운영인력의 경력및 공인회계사 자격여부와는 음(-)의 관련성을 발견하였다.

• 벤처창업연구
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• 제2권1호
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• pp.83-108
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• 2007

영관 및 위관급 제대군인 중 군인연금을 받지 못하거나 연금 수령액이 적은 장기복무 제대군인에 대해 양극과 해소차원에서 우선적으로 일자리가 마련되도록 맞춤식 직업교육 기회를 부여하고 사회에서 요구하는 능력개발에 가용조직력과 역량을 집중하는 한편, 중기복무자에 대한 직업훈련과 일자리 확보, 의무복무자에 대한 지원방안도 적극 추진해나가야 할 것이다. 범국가적인 지원 시스템과 지원 정책의 마련을 위한 정책을 제시하면 다음과 같다. 첫째, 정부부처 내 관련기관간의 업무를 분담 조정해야한다. 둘째, 범정부적 차원의 제대군인 일자리 창출이 이루어져야한다. 셋째, 전역 예정자에 대한 Pre-Retirement 프로그램 개발과 예산지원이 이루어져야한다. 넷째, 범국가적 차원에서 취업지원이 이루어져야한다. 다섯째, 인턴십 제도의 이용으로 취업의 기회를 확대해야 한다. 여섯째, 취업기관 간 공조체제가 이루어져야한다.

• 한국건축시공학회지
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• 제24권2호
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• pp.239-248
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• 2024

2021년 12월 「순환골재 품질인증 및 관리에 관한 규칙」 개정 및 2022년 11월 「순환골재 품질인증업무 처리요령」 개정에 따라 순환골재 품질인증업체의 품질관리담당자가 환경관리담당자를 겸직하는 것이 허용되었다. 2023년에 인증업무처리기관에서 실시한 순환골재 품질인증 사후관리 심사결과를 살펴보니 전체 242건 중 약 39%인 95건의 경우 겸직이 이루어지고 있었다. 규정 개정 직후 다수의 업체에서 광범위하게 겸직이 이루어지고 있는 것인데, 품질과 환경에 대한 각 담당자의 전담 업무수행 시와 비교할 때 인증 순환골재에 대한 품질관리가 소홀해질 가능성이 있겠다는 우려를 전제로 상기 사후관리 심사결과를 분석하여 보았다. 폐기물관리 등 6개 심사항목에 대한 심사결과를 6점 만점으로 정량화하고, 종전과 동일하게 겸직 없이 전담 인력이 관리하는 147건과 겸직 인력이 관리하는 95건의 심사결과를 비교하였다. 상기 결론과 같이 후자의 평균점수가 미미하게 낮았으나 양자 사이에 통계적으로 유의한 차이는 없는 것으로 나타났다. 따라서 겸직 허용에 따른 품질관리 소홀 우려는 2023년도 품질인증 사후관리 사업장심사의 경우 기우인 것으로 나타났으며 최근 규칙 및 요령 개정 내용 중 담당자 겸직 허용은 적절한 규제 완화였던 것으로 사료된다.

• The Journal of Asian Finance, Economics and Business
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• 제7권12호
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• pp.895-907
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• 2020

Information transparency ensures that market players all have the opportunity to access the same information to come up with their assessment of the banks' financial situation, performance and risks to reach effective investment decisions. This research is conducted to investigate the levels of impact of determinants on information transparency by examining the case studies of Vietnamese commercial banks. This study combines both qualitative and quantitative research methods, based on interviews of 32 specialists in banking, accounting and auditing fields, which were conducted to explore determinants influencing information transparency and to develop measurement scales. Then, a survey of 160 managers of commercial banks, audit firms, and accounting managers of firms who frequently had transactions with banks was carried out to investigate the statistical significance of these determinants. The results show that, out of seven determinants that have significant impacts on the banks' information transparency, commitment from banks' senior management regarding transparency in information disclosure has the highest impact, followed by state governance, auditing, information infrastructure, credit rating agencies, personnel and bank performance. Accordingly, we provide some recommendations for improving information transparency in the Vietnamese banking industry context as a case study and in emerging countries context in general.

• The International Journal of Costume Culture
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• 제12권2호
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• pp.141-152
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• 2009

In this study, the business structure and characteristics of buying offices used by buyers for apparel productions through global sourcing were analyzed in specifics. Data were acquired through in-depth interviews of twelve merchandisers at representative apparel buying offices. The results of this study can be summarized as following. The business structure of a buying office varied depending on the functions, the item characteristics of products to be manufactured or the characteristics of the major buyers who were the customers. Overall, teams were formed by brands or organizations were formed by functions. Functional teams were divided within each brand team when business teams were divided by brands and personnel was divided by brands occasionally within each functional team when business teams were divided by functions. Business teams were composed of MR which managed the overall business about orders such as factory sourcing, price decision and production management and teams with various specialized skills. The teams with specialized skills were composed of Technical team, Fabric Development team, Colorist team, Quality Assurance (QA) or Quality Control (QC) team, Logistics team, Factory Audit team, and etc. For the future directions on the improvements, ways to increase international competitiveness of buying offices need to be researched and many expressed the opinion that it would be effective to move the offices to countries close to buyers or manufacturing locations as most buyers demand lower prices and shorter lead time than before and it is increasing trend for buyers and factories to do business directly without buying offices in the middle.