• 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.

• 대한가정학회지
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• 제39권12호
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• pp.1-14
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• 2001

The purpose of this study was to analyze the current states of interior design as a major at vocational high schools and to suggest ways in which it can be improved. Three hundred and four students and twelve teachers of two vocational high schools comprised the sample population for this study. Data was collected using two methods, questionnaires and interviews. Frequency distribution, mean, and chi-square tests were used to analyze the data. The findings of this study are as follows: The student respondents were more interested in studying residential design, furniture design and making, drafting and perspective drawing than other areas of study. Most teachers had difficulties teaching the subject of residential design because they were not well educated with this area. Surprisingly most students hoped to extend their education to a university or college after graduation, not to enter the workforce. According to teachers'responses, almost ninety percentage of students entered university or college. And more than two thirds of the students desired to study an interior design related major at the university level. Among graduates having jobs, half of them were working in interior design fields. If the students had to choose their jobs, they would work in interior design fields. The variables differentiating several related careers after graduation were school, grade, and sex. The students viewed interior design, interior coordination, and CAD related work as fields likely to enter upon graduating from vocational high schools; however, teachers viewed furniture making, interior accessorizing, and home fashion as fields more appropriate to the students'level of training. The teacher respondents criticized the textbooks in four categories; suitability with the students'level was average or below average; students'interest level and students'understanding level were average or above average; and whether the book was easy or difficult to be utilized for the purposes of teaching was also average or above average. The criticism was a little diverse depending on each book or each chapter. The teachers pointed out several problems using those books, such as insufficient examples or explanation, lack of coherence between some chapters, and an incompatibility with the allotted time frame in class. The merits of the textbooks varied such as a well organized structure, ability to generate students'interest. This study revealed that the strategy for improving the interior design major at vocational high schools should invoke, 1) dividing students into two groups-one to enter a university; the other to have jobs after graduation to focus their interests. 2) improving textbooks more appropriate to the students. 3) providing present teachers the opportunities for in-service training and hiring new teachers with credentials more suitable to educate students who desire to be interior designers.

• 한국과학교육학회지
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• 제14권1호
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• pp.58-69
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• 1994

In this study, with the problem of "What is the desirable illustrations?", the problem points of the existing textbooks were analyzed, and the opinions of experts concerning desirable illustrations were examined through questionaire survey, and by developing 'Analysis Framework of Illustrations', and Korean-Japanese 'science' textbooks were analyzed and compared with. The conclusions for the direction of korean 'science' textbooks are summarized as follows : 1) The numbers of korean illustrations should be more about two than one of per one page of the existing textbooks. 2) The korean illustrations for the 6th grade should be more largely inserted. 3) The more econmic space utilizing measure should be groped for looking at from the such side. 4) Though the kinds of Korean illustrations are mostly composed of photographs, pictures, illustrations, cartoons, etc. should be positively utilized. and the shapes of photographs should be diversified by such as square, round shape,omissions of background and others. 5) The distribution of players by sex should be considered envenly for male and female from the ascendency of male (1.5: 1). 6) It was found that it is desirable for the formation of role of illustrations of 20% for motive inducement, 45% for guidance for experimentation, 30% for presentation of data, and 5% for presentation of the results of experimentation. 7) The illustrations for guidance for experimentation should present important stages of experimentation process regardless the number of illustration. 8) It would be advantageous for motive induction to find the subject matters as possible as from the children's close actual life. 9) It is necessary to induce more freely method in utilizing Printing plate for inserting illustrations. 10) It is the result of research that the existing Korean textbooks are not suitable in inducing interest, and the positive strategy to induce interest is demanded. 11) It is required to select their location freely in accordance with the content regardless the. 12) In order to develop such illustrations, it is required to cultivate expert illustrators, and more economic investment is required for development of illustrations. The emphasis matters of revision of the 6th educational process of 'Inducement of study motive and emphasis on interest' is the change of presenting form and method of illustrations, which is expected to be rewarded with much good fruits.

• 한국자원식물학회지
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• 제23권4호
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• pp.327-349
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• 2010

운문산 자연휴식년제구역 일원의 식물상과 용도를 파악하고자 2007년 11월부터 2009년 10월까지 월 평균 2회이상 조사하였다. 조사결과 운문산 일원에 분포하는 관속식물은 98과 304속 514종 3아종 68변종 20품종으로 총 605분류군이었다. 이중 희귀 및 멸종위기야생식물은 21분류군, 특산식물은 29분류군, 식물구계학적 특정식물종은 노랑무늬붓꽃과 천마 등 70분류군으로 나타났다. 귀화식물은 23분류군으로 나타났다. 용도별 구성은 식용 225분류군(37.2%), 약용 191분류군(31.6%), 관상용 64분류군(10.6%), 목초용 46분류군(7.6%), 목재용 18분류군(3.0%), 섬유용 14분류군(2.3%), 공업용 3분류군(0.5%)로 나타났다. 자연자원관리를 위하여 자연체험학습장으로 설정하여 불필요한 간섭을 최소화하고, 생태계의 변화에 대한 지속적인 모니터링을 통하여 효율적인 관리대책을 마련하는 방안이 요구된다.

• 한국환경교육학회지:환경교육
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• 제4권1호
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• pp.89-211
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• 1993

The Korean government embarked upon ambitious economic development plans in the 1960's the goals of development policy at that time were the elimination of absolute poverty and the alleviation of unemployment. With scant natural resources, the government had to push for industrialization based upon borrowed foreign raw materials with surplus local labor. Preoccupation with the economic goals of industrialization and export expansion left little room for considering environmental protection. It is evident that Korea's exported industrialization strategy of the past three decades has been a success in terms of income, production, and other macroeconomic indicators, but it cannot be denied that a host of undesirable side-effects have been created. These include environmental problems. congestion in several large cities, poor wealth distribution, and regional disparities. The environmental problems were recognized even in the early stage of development, but preoccupation with the pending economic goals of industrialization and export expansion left little room for considering environment protection. The perceived and actual seriousness of the problems, however, has reached such a level that further negligence may imperil political stability and developmental problems facing the world arise from a world economic order characterized by ever expanding consumption and production, which exhausts and contaminates natural resources and creates and perpetuates gross inequalities between and within nations. It will be necessary to develop new culture and ethical values, transform economic structures, and reorient, our lifestyles. Changing lifestyles can not be promoted by government policy initiative alone but through self=generated educational efforts and mutual training by people themselves. The citizens group for environment (NGOs) should assume these educational and training responsibilities starting from grass-root level of people. It must be reawakened to the reality that the environmental preservation for better quality of life is based on the development of human relationships, creativity, spirituality, reverance for the natural world and celebration of life, and is not dependent upon increased consumption of non-basic material goods. To carry on such environment education social movements and NGOs should (1) provides educational methodologies, which focus on values clarification and moving beyond clarification and moving beyond blame to constructive action. (2) provide training for leaders of business and industry, government, union and others on consumption and production. (3) initiate and support the training and work of environmental counselor who encourage responsible consumption. (4) cooperative with media to initiate and strengthen educational programs on the social environmental programs on the social environmental impacts of consumption and production and to build awareness of consumer responsibility and potential. Economic and social development can be compatible with environment protection : both can be achieved simultaneously. Effective environmental management depends on the various factors : political will, institutional arrangements, appropriate legislation, and availability of the requistite financial and technological resources, which is possible with a strong public awareness of the importance of environmental preservation.

• 한국콘텐츠학회논문지
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• 제12권11호
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• pp.49-57
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• 2012

최근 사용자 경험의 중요성이 강조되면서 사용자를 이해하기 위한 다양한 리서치 방법론들이 시도 되고 있다. 특히 그간의 통계적인 분석을 중심으로 하는 정량적 조사 방식의 사용자 이해 방법이 한계에 부딪히게 되면서 인문학적 또는 문화 인류학적인 방법론의 도입 시도들이 지속적으로 일어나고 있는 추세이다. 이런 노력의 일환으로 문화 인류학의 대표적인 리서치 방법론인 에스노그래피 형식의 다양한 접근 방법이 시도되고 있는데 그중 다이어리 스터디(Diary Study method)도 효과적인 방법론의 하나로 거론 되고 있다. 이에 본 논문은 다이어리 스터디 방법론을 노트북 PC의 번들 SW의 사용자 태도 조사에 응용하여 적용함으로서 사용자 태도에 대한 심층적 연구를 시도 하였다. 또한 노트북 PC의 번들 SW의 사용자 수용도를 파악하는 프로젝트를 중심으로 다이어리 스터디가 사용자 이해에 적용된 구체적인 예를 보여준다. 이 과정을 통해 에스노그래피 리서치 방법에 대한 개괄을 알아보고, 프로젝트에 다이어리 스터디를 적용 설계하여 사용자 성향을 분석 도출 하는 과정을 통한 효과적인 리서치 방법론을 논의 하고자 하였다. 이는 구체적인 사례를 통해 연구 방법론을 실제 적용함으로서 교과서적인 논의에서 벗어나 실제 적용측면에서의 논의를 진행 하고자 하는 목적으로 진행 되었다. 본 연구를 통해 사용자의 노트북 PC SW에 대한 적극적인 사용자화 과정을 확인 할 수 있었으며, 앞으로 번들 소프트웨어에 대한 배포 및 SW UX전략을 수립하는데 있어 활용 될 수 있을 것으로 기대 된다.

• 한국산림과학회지
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• 제98권5호
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• pp.548-557
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• 2009

For centuries, forests have been a key component of rural livelihood. They are important both socially and economically in Nepal. Firewood and fodder are the basic forest products that are extracted daily or weekly basis in most of the rural areas in Nepal. In this study, a field survey of 100 households was conducted to examine the degree of forest dependency and forest resource availability, households' livelihood strategy and their relationship with forest dependency in Chitwan, Nepal. A household' response indexes were constructed, Gini coefficient, Head Count Poverty Index (HCI) and Poverty Gap Index (PGI) were calculated and one way ANOVA test was also performed for data analysis. Data revealed that 82/81% of all households were constantly used forest for firewood and fodder collection respectively while 42% of households were used forest or forest fringe for grazing. The Forest Product Availability Indexes (FPAI) showed a sharp decline of forest resources from 0.781 to 0.308 for a 20-yr time horizon while timber wood was noticeably lowered than the other products. Yet, about 33% of households were below the poverty threshold line with 0.0945 PGI. Income distribution among the household showed a lower Gini coefficient 0.25 than 0.37 of landholdings size. However, mean income was significantly varies with F-statistics=246.348 at P=0.05 between income groups (rich, medium and poor). The extraction of firewood, fodder and other forest products were significantly different between the income group with F-statistics=16.480, 19.930, 29.956 at P=0.05 respectively. Similarly, landholdings size and education were also significantly different between the income groups with F-statistics=4.333, 5.981 at P=0.05 respectively. These findings suggested that income status of households was the major indicator of forest dependency while poor and medium groups were highly dependent on the forests for firewood, fodder and other products. Forest dependency still remains high and the availability of forest products that can be extracted from the remaining forestlands is decreasing. The high dependency of households on forest coupled with other socioeconomic attributes like education, poverty, small landholders and so on were possibly caused the forest degradation in Chitwan.Therefore, policy must be directed towards the poor livelihood supporting agenda that may enhance the financial conditions of rural households while it could reduce the degree of forest dependency inspired with other income generating activities in due course.

• 약학회지
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• 제52권2호
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• pp.137-146
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• 2008

Even though driving under the influence of drug (DUID) is a worldwide problem, we, Korea has no regulation system yet except for alcohol, and there are little cases reported related to DUID. In order to investigate the type of abused drugs for drivers in Korea, we tried to analyze controlled and non-controlled drugs in alcohol-positive blood samples. 275 whole bloods, which were positive for alcohol on the roadside test, were collected from the police for two months ($Nov.{\sim}Dec.$ 2006). The analytical strategy was constituted of three steps: First, alcohol in blood samples were confirmed and quantified by gas chromatography. Second, controlled drugs were screened by $Evidence_{investigator}\;^{TM}$ (Randox, U.K.) as preliminary test. It was based on immunoassay by biochip array analyzer. Nine groups of drug abuse were screened: amphetamines, methamphetamines, cannabis, cocaine, opiates, barbiturates, methadone, benzodiazepines I (oxazepam) & II (lorazepam). Finally, confirmation of these drugs was performed by GC-MS. Blood samples were extracted by solid-phase extraction by $RapidTrace^{TM}$ (Zymark, U.S.A.). After trimethylsilyl (TMS) derivatization, eluates were analyzed to GC-MS. Total 49 drugs were investigated in this study including controlled drugs, antidepressants, 1st generation antihistamines, dextromethorphan, nalbuphine, ketamine, etc. For rapid detection, we developed the automated identification system. It was made up a new software, "DrugMan", modified Chemstation data analysis menu and newly developed macro modules. A series of peak selection, identification and reporting of the results were performed automatically by this system. Concentrations of alcohol in 275 blood samples were ranged from 0.011 to 0.249% (average, 0.119%). Among 149 blood samples, just six samples (4.0%) were showed positive results to the immunoassay: one methamphetamine and five benzodiazepines group I. By GC-MS confirmation, only benzodiazepines were detected and methamphetamine was not detected from immunoassay positive blood sample. Besides these drugs, 5 chlorpheniramines, dextromethorphan, diazepam, doxylamine, ibuprofen, lidocaine and topiramate were also detected in whole bloods by GC-MS. Conclusively, the frequency of drug abuse for Korean drivers was relatively low. There was none case which illegal drug was detected. However these results were limited to alcohol positive blood samples, so it is necessary to analyze more samples including alcohol negative blood.

• 한국응용곤충학회지
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• 제55권4호
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• pp.483-487
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• 2016

최근 감귤에서 볼록총채벌레의 피해가 증가하고 있다. 볼록총채벌레의 발생시기 및 피해증상에 관한 연구는 진행되었으나 주변 기주식물과의 관계에 관한 연구는 미흡한 실정이다. 본 연구는 볼록총채벌레 기주식물 150여 가지 중 제주도에 넓은 면적으로 재배되고 있는 망고, 키위 등의 1차 기주식물과 2차 기주식물인 감귤에서의 볼록총채벌레 발생의 유연관계를 구명하기 위해 수행되었다. 그 결과 1차 기주식물과원과 인접 감귤원의 볼록총채벌레 발생양상의 경우 밀도의 차이가 있을 뿐 발생 시기는 거의 동일하거나 감귤원에서의 발생이 약 1주일 가량 지연되어 나타났다. 1차 기주식물과원과 인접 감귤원의 트랩설치간격별 발생밀도의 경우 트랩설치간격이 짧을수록 총채벌레 포획수가 유의미하게 많았으며 과실 피해도 또한 유의미하게 높았다. 이는 1차 기주식물인 망고, 키위, 녹차 등이 인접 감귤원의 볼록총채벌레 발생에 직접적인 영향을 주고 있는 것을 나타내며 이는 추후 감귤원의 볼록총채벌레 방제연구에 기초자료로 활용 될 수 있을 것으로 생각된다.

• 디지털융복합연구
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• 제8권1호
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• pp.109-120
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• 2010

지금까지 이동전화 관련 산업은 시장점유율 증대를 위한 신규고객 확보에 주력하였으나 관련 시장은 이미 포화상태에 도달하여 신규고객 확보보다 기존고객 유지를 위한 새로운 전략을 모색하여야 한다. 본 연구에서는 이동전화기와 관련된 고객의 특성을 살펴보고 이동전화기의 속성요인들에 대하여 분석한 후 고객만족도와 이동전화기 속성요인들과의 관계를 구조방정식을 이용하여 분석하였다. 사용기간이 2년 이상인 경우는 전체의 10% 정도로 나타났으며, 재구매시 현재 사용중인 제품과 다른 회사의 제품을 구입하겠다는 응답이 49% 정도로 나타났다. 이러한 결과는 다양한 제품의 출시와 번호이동 등의 치열한 제품경쟁으로 인한 이동전화기의 수명이 짧아졌기 때문이라는 사실과 더불어 최근에 세계적으로 인기를 끌고 있는 스마트폰의 영향이 있는 것으로 생각된다. 고객만족도와 관련된 이동전화기의 속성으로부터 4가지 요인(실용성, 기기 품질, 인지도, 복합기능)이 도출되었다. 실용성과 기기품질이 고객만족에 영향을 주는 주요요인으로 밝혀졌고, 인지도(브랜드, 유행 등)는 고객만족에 상대적으로 영향력이 떨어지는 것으로 나타났다.