• Title/Summary/Keyword: Environment Standard

Search Result 5,368, Processing Time 0.044 seconds

Development of the Model for Activity Based Costing in the Hospital (의료기관의 활동기준원가 산출 모형)

  • Chun, Ki-Hong;Cho, Woo-Hyun;Kim, Bo-Kyung;Kim, Byung-Cho
    • Korea Journal of Hospital Management
    • /
    • v.6 no.2
    • /
    • pp.37-69
    • /
    • 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.

  • PDF

A Study on the Reinforcement and Environmental Impact of LW Injection (LW주입에 의한 지반보강 및 환경영향성에 관한 연구)

  • Chun, Byungsik;Do, Jongnam;Sung, Hwadon;Lim, Jooheon
    • Journal of the Korean GEO-environmental Society
    • /
    • v.7 no.6
    • /
    • pp.121-131
    • /
    • 2006
  • This study is performed to examine the ground reinforcement effect and the environmental impact of LW injection, which is widely used during the excavation of high-rise apartment buildings. In addition, it proved that by conducting field exploration and laboratory test the engineering ground reinforcement effect of LW injection in the ground has low coefficient of permeability. The environmentally friendly aspect was evaluated through an assessment of environmental impact. The results of laboratory test shows that LW coagulating material with SC type soil structure has significant improvement of uniaxial compressive strength, increasing by three times and the shear strength increasing by twice, coefficient of permeability decreasing six to seven times. And the result of environmental impact tests show that from 6 hour after where the pH increases until 7.96 to initially it diminished, it started and to 80 hour after it recovered a pH 7.25 initially with 7.30. The chemical composition analysis test result that unpolluted water and polluted water hydrogen ion concentration (pH) show that the unpolluted water pH 7.36, polluted water pH 7.85, which is inside the Ministry of Environment standard of drinking water (the pH 5.8~8.5). The assessment of environmental impact and chemical analysis test also demonstrate that the LW coagulating material is environmentally friendly. In the $Cr^{6+}$ and the salinity detection test, it was proven that the salinity is slight and the $Cr^{6+}$ is not detected.

  • PDF

Development of a Techniques of the Performance Test for a Radiation Protection Devices and it's International Standards (방사선 방호용 계측기 성능평가 기술 개발 및 국제 표준)

  • Choi, Kil-Oung;Won, Sung-Ho;Kim, Jung-Ho;Hah, Suck-Ho;Yi, Chul-Young;Kim, Hyun-Moon;Lee, Min-Kee
    • Journal of Radiation Protection and Research
    • /
    • v.33 no.1
    • /
    • pp.1-12
    • /
    • 2008
  • International Standardization in all technical area is gaining its momentum as its impact and implication over global trade is directly linked. The worldwide competition to secure a dominant position in the standardization process is ever growing over the years. In 2005, the International Technical Committee on Nuclear Instrumentation, which is a subunit of International Electro-technical Commission (IEC), was held in Korea under the auspices of MOST (Ministry of Science and Technology). Korea has adopted its Rule and Regulation as the National Standard. As a part of a link to National Mid-and Long-term Atomic Energy R&D Program of MOST, the technical development of a performance test for the radiation monitors was carried out under mechanical environment and electromagnetic immunity conditions. The characteristics of the radiation fields were also evaluated under the conditions and introduced to a techniques of performance test for the radiation protection instrumentation adopted IEC61526 standards and it's results was analyzed. We would like to share the experience gained in these efforts, failure as well as success, and to discuss the problems encountered and serious consideration to be taken into account in the future endeavor.

An Investigation of the Control of Two-Spotted Spider Mites (Tetranychus urticae Koch) Resistant to Organo-Phosphates (유기인제저항성 점박이응애(Tetranychus urticae Koch)에 관한 연구)

  • Lee Seung Chan;Harrison R. A.
    • Korean journal of applied entomology
    • /
    • v.7
    • /
    • pp.39-51
    • /
    • 1969
  • The study involved determination of resistance levels of spider mites ta argano-phosphates using topical application and slide dip techniques; laboratory serening tests of alternative acaricides using an O/P resistant strain and a field trial of the screened materials. 1. Strains of Tetranychus were from Timaru(TR), Havelock Narth (HNR), Lincaln (LN). Germany (GR, GN). Comparisons of the resistant strains and normal strains at the LD50 and LC50 levels were as follows : (a) Using the topical application tochnique; with Parathian. resistant levels of the GR. TR and HNR strains of T. urticae were respeativuly, 1035. 484 and 452 times as resistant' as the LN strain. (b) Using the slide dip technique; with Phosdrin, resistant of GR, TR and HNR strains of T. urticae were 635, 274 and 266 times greater respeativuly, than the GN strain. 2. The laboratory sereaning tests were carried out far their contact plus stomach and residual effect to assess the toxicities of eleven alternative materials which would be used far control of O/P resistant strain of T. urticae. The acaricide groups represented were 3 organo-chlorines (Spidex, Kelthane and C 8514), 2 nitrophenyls (UC 19786 and Morocide), 2 cyclic carbonates(Eradex and Morestan). I carbamate (UC2004 7A), 1 mixture of carbamate and orano-chlorine and 2 other chemicals (C 8677 and M2527). From all acaricide tested. Kelthane and Morocide were the most effective, folowed by Spidex and M2527. Morestan, C8514. C8677 and RS 143 were intermediate, but Eradex, UC 19786 and UC 20046A were poor. 3, The number of sapmles required for estimation of the population in the field evaluation of acaricidal effects was one giving the highest practical precision. It was decided, after preliminary sampling trials. to use samples of 30 leaves per replicate which gave a $5.7\%$ standard error. 4. In the field trials, Morocide applied at the $0.05\%\;and\; 0.04\%$ a. i. conc. to black currant trees gave excellent control of O/P resistant population of T. urticae for about 12 days, but Morocide 0.025 and Kel thane $0.02\%$ a. i. cone. gave efficient control for about 6 days. In other words. first applications of Kel thane ane Moroeide gave very high degrees of control of O/P resistant population of the two-spotted spider mite. However, the results indicate that secondary application would sometimes be necessary. There was no foliage damage of black Currants and strawberries by either acaricides at the concentrations used. Acknowledgment ... The authors are grateful to: Dr. R. P. pottinger, Senior Lecturer in Agricultural Zoology. Lincoln college. New Zealand. for his helpful assistance in aiding with the organization of thd field work. Department of agriculture officers for mite colonies. Mr. D. A. Slade, Technical Advisor. Fruitgrowers' Federation (now at Massey University) for his assistance and provision of mites for testing. Mr T. McRae of Timaru for permission to use his crops for field tests. The following chemical companies and I or their New Zealand agents for so readily supplying samples of acarides; Ivan Watkins-Dow Limited. Fruitgrowers Chemical Company Limited. Henry H. York & company (New Zealand). Shell Oil (New Zealand) Limited.

  • PDF

USN Metadata Definition and Metadata Management System for Ubiquitous Sensor Network (유비쿼터스 센서 네트워크를 위한 USN 메타데이터 정의 및 메타데이터 관리 시스템)

  • Park, Jong-Hyun;Kang, Ji-Hoon
    • Journal of the Korea Society of Computer and Information
    • /
    • v.16 no.6
    • /
    • pp.143-153
    • /
    • 2011
  • The goal of Ubiquitous Sensor Network(USN) environments is to provide users high quality services based on a variety of sensors. In this environment, sensor devices, sensor nodes and sensor networks are heterogeneous and have various characteristics. Therefore it is important for interoperability to define a metadata for describing USN resources. The OGC(Open Geospatial Consortium) proposes SensorML(Sensor Model Language) as a standard language for modeling sensors. However, SensorML provides a framework for describing a processing model among sensors rather than describing information of sensors. Therefore, to describe a USN metadata is not main purposes of SensorML. This paper defines a USN metadata which describes information about sensor device, sensor node, and sensor network. Also the paper proposes a method for efficiently storing and searching the USN metadata and implements a USN metadata management system based on our method. We show that our metadata management system is reasonable for managing the USN metadata through performance evaluation. Our USN metadata keeps the interoperability in USN environments because the metadata is designed on SensorML. The USN metadata management system can be used directly for a USN middleware or USN application.

Breast cancer screening rates-related factors Korea women ever considering area environmental characteristics: The fourth Korea National Health and Nutrition Examination Survey(KNHANES IV) (지역 환경적 요인이 한국 여성의 유방암 조기검진 수검률에 미치는 영향 : 국민건강영양조사 제 4기를 중심으로)

  • Lee, Mi-Hwa;Kim, Sang-Hyun
    • Journal of Digital Convergence
    • /
    • v.12 no.11
    • /
    • pp.437-449
    • /
    • 2014
  • In this study, we analyzed an effect of area-environmental factor on breast cancer screening rates using multi-level analysis. It was intended for the KNHANES-IV. Total subjects were 14338. Among them, 4143 subjects met the inclusion criteria. When we applied only empty Model, a variance of breast cancer screening rates was 0.061 in each region. When we applied Model with individual level variables, the variance was 0.034. However, when we applied both Model with individual level variables and Model with area level variables, the variance was 0.023. We drew applied only individual level variables parallel applied 3 regional variances which could explain variance of inspection of breast cancer up to 18.04% compared with applied only individual level variables. Area level variables could reduce a variance of region. This means besides individual level variables. The group can share a same thing and can effect to breast cancer screening rates. We need to discover factors which area level variables and suggest that make a standard for inspection of breast cancer.

Technical Review on Methodology of Generating Exposure Scenario in eSDS of EU REACH (유럽 신화학물질관리제도의 eSDS에 첨부되는 노출시나리오 작성법 개발 동향)

  • Choe, Eun-Kyung;Kim, Jong-Woon;Kim, Sang-Hun;Byun, Sung-Won
    • Clean Technology
    • /
    • v.17 no.4
    • /
    • pp.285-299
    • /
    • 2011
  • As one of the REACH obligations, the extended safety data sheet (eSDS) should be communicated within the supply chain under the REACH Regulation. Based on technical guidance documents published on the ECHAs website and survey of EU's recent REACH-related informations, this paper includes a study on details of how to develop exposure scenarios (ES) such as structure of ES, process of ES develpoment, standard workflows and key input data to develop ES with an introduction of eSDS concept. This paper also contains an overview on operational conditions (OCs) and risk management measures (RMMs) that are what to consider when building an ES. The structure of Chesar (Chemical Safety Assessment and Report tool) developed by European Chemicals Agency (ECHA) is studied with a review of the available exposure estimation tools for workers, environment and consumers. Case example of generic exposure scenario (GES) for organic solvent is presented. To guide Korean EU-exporting companies, their participating roles in three steps of preparing ES are addressed.

A Distributed address allocation scheme based on three-dimensional coordinate for efficient routing in WBAN (WBAN 환경에서 효율적인 라우팅을 위한 3차원 좌표 주소할당 기법의 적용)

  • Lee, Jun-Hyuk
    • Journal of Digital Contents Society
    • /
    • v.15 no.6
    • /
    • pp.663-673
    • /
    • 2014
  • The WBAN technology means a short distance wireless network which provides each device interactive communication by connecting devices inside and outside of body. Standardization on the physical layer, data link layer, network layer and application layer is in progress by IEEE 802.15.6 TG BAN. Wireless body area network is usually configured in energy efficient using sensor and zigbee device due to the power limitation and the characteristics of human body. Wireless sensor network consist of sensor field and sink node. Sensor field are composed a lot of sensor node and sink node collect sensing data. Wireless sensor network has capacity of the self constitution by protocol where placed in large area without fixed position. In this paper, we proposed the efficient addressing scheme for improving the performance of routing algorithm by using ZigBee in WBAN environment. A distributed address allocation scheme used an existing algorithm that has wasted in address space. Therefore proposing x, y and z coordinate axes from divided address space of 16 bit to solve this problems. Each node was reduced not only bitwise but also multi hop using the coordinate axes while routing than Cskip algorithm. I compared the performance between the standard and the proposed mechanism through the numerical analysis. Simulation verified performance about decrease averaging multi hop count that compare proposing algorithm and another. The numerical analysis results show that proposed algorithm reduced the multi hop better than ZigBee distributed address assignment

The Symbols of the Body Image Expressed in Modern Fashion Design (현대 패션디자인에 표현된 신체이미지의 상징성)

  • 권기영;조필교
    • The Research Journal of the Costume Culture
    • /
    • v.8 no.5
    • /
    • pp.681-706
    • /
    • 2000
  • This study is intended to understand an implication system and significance in the current community which a body image symbolizes by correlating it with fashion that is on the rise as a principal issue in various fields. For this study, the symbolism of the body image was contemplated in terms of philosophy and art, and then on the basis of it, the symbolism of the body image shown in modern fashion design was analyzed through fashion works. The research results are as follows, 1. The manifestation of sex can be taken as the symbolism of the body image which is expressed in modern fashion design. Recently sexual chaos and vagueness such as homosexuality and bisexuality are expressed through a dress and its ornaments. Though displaying sexual characteristics of male and female as they are exposing a sign or a diagram, decorating a part of body or representing sex in garments, uncertain sex identity in modern society is manifested in dress and its ornaments. It is to deny absoluteness regarding sex and emphasize diversity indwelt in human beings, and after all it shows to pursue the human essence. 2. Another symbolism of the body image is body expression as the human race and an ethnic group. The discriminating situations and the restoration of their status appeared in modern fashion too. Moreover, their cultures and issues came to alter the aesthetic standard of body made from a view of the Western white supremacist. Hereupon, fashion trends like ethnic fashion, Orientalism and African look etc. appear according to this tendency, which represents race and national identity and in addition, which signifies to present transcendental human conception embracing alienated human conception. 3. The symbolism of the body image expressed in a body, and a dress and its ornaments as nature can be considered in terms of the concern on environmental contamination and the respect of echo system. Getting away from reigning over, developing and stamping down nature at their will, the human beings pursue unity with nature, which is described in fashion. They are stressing that natural materials and objects such as animal, plant and soil etc. should activily be introduced into fashion and humans are a communal fate group and should reframe their status in nature at last. 4. The body image shown in a body, a dress and its ornaments as technology is transformed and recreated by modern scientific techniques and medical science to show post human conception namely, forthcoming future human conception as a cyborg which loses individual identity. This presents a perfect future human conception with high level of preternatural power but after all, leaves us a task to seek the meaning of human existence in alienation caused by the loss of human identity and existence. In this manner, the moderns crave for perceiving the identity of a natural human being in the current thoughts tendency of the modern times such as postmodernism, post structuralism, deconstructionism, feminism and so on, which build discussions affecting the art and fashion worlds. The categories, like sexual characteristics indwelt in a human body, racial classifications, the natural environment surrounding human beings and development of science, bring out the importance of the internal and external meaning in today's fashion which a human body contains, and present sew human conception in the coming future society.

  • PDF

The Present Status and Vision of Virtual Construction System Development (가상 건설 시스템 개발 현황과 비전)

  • Kim, Jae-Jun;Choi, Cul-Ho;Shin, Hyun-Mok;Jin, Sang-Yoon;Lee, Kwang-Myung
    • Proceedings of the Korean Institute Of Construction Engineering and Management
    • /
    • 2008.11a
    • /
    • pp.170-175
    • /
    • 2008
  • The research team for the virtual construction development was established with the support of Korea Ministry of Construction and Transportation, and KICTEP (Korea Institute of Construction and Transportation Technology Evaluation and Planning). Its aims are to develop system that is to improve productivity & quality, to create a higher value-added business, and to cultivate international competitiveness in the construction industry. The virtual construction system is a design, engineering, and construction management information system that allows the project participants to effectively share the information throughout the construction life cycle with the support of 3D and design information. To achieve this, the research team focuses on developing several systems. First, the team focuses on developing for the pre-planning, the structural engineering, MEP, and the 3D based estimation system. Second, they focus on developing a simulation system for the construction process planning and feasibility study with help of the virtual reality technologies. Third, they focus on developing the CPLM (Construction Project Life-cycle Management) system for managing construction project data, and the decision support system that makes the collaboration among the project participants based on 3D technologies and information. We also focus on developing the SDAI (Standard Data Access Interface), the localized guideline for 3D design, and a training program. In addition, we focus on developing the undeveloped area of the commercial system and building an environment that can support the communication and collaboration in the construction life-cycle rather than developing the existing and commercialized system.

  • PDF