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A Study On Business Indicator Accounting for Adjusting Decision (의사결정(意思決定)의 조정(調整)과 경영지표회계(經營指標會計)에 관한 연구(硏究))

  • Park, Dae-Kyu
    • Korean Business Review
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    • v.3
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    • pp.23-46
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    • 1990
  • I. Introduction: In management control, business analysis has to do with a performance evaluation and is accounted much of manager's decision making, Business indicator accounting is the vehicle of decision making and also feedback can be accomplished by it. This study is to build up a logic about what capacity for use the business indicator accounting has in making decision. Therefore it is significant to make clear the adjustment of decision and to study the function of business indicator. II. Adjustment of Decision and Accounting Work: Adjustment of decision is connected with accounting now that business indicator accounting has a function of decision making. And it should be tied up with specialization as a structure of system, organization, communication and stage system. III. Adjustment of Decision and Managerial Accounting: Managerial account makes a great contributin to the management in which each adjustment of decision should be accomplished. Let me make mention of how the adjustment of decision is accomplished concretely, and what contribution che managerial accounting makes. In an adjustment of decision, centralization and decentrialization of enterprise are very import and I think the three problems, such as the extent of sphere (procurement, production and maketing), the face of affairs (planning, implementing and controlling), the final surge (decision making and action) can be accomplished by the business indicator accounting. IV. Structure of System and Disciplinary Approach for Decision: Decision can be classified into syncronized decision and continuous decision, and is closely connected with centralization and decentralization. In the course of systematizing, the sort of decision is classified into a man in charge of decision, and object of decision, conditions of decision, and an adjusting of decision. For it's object, it has an analogical thinking and an analytic subdivision about the target area. And it is premised on getting a scientific understanding. I think a disciplinary approach remains in solving these intricate problems. V. Conclusion: In this study I dealt with a specialization as a structure in management system and a theory that adjustment is a necessary process in decision making. For an adjustment of decision, exchanging informations and communication are necessary, and accounting is in charge of the process. And then the centralization and decentralization of decision should be connected in the way of adjustment of decision. In case of decentralization, the adjustment of decision is accomplished by the exchanging informations through feedback, and in case of centralization, by the all-round planning. And also I found that syncronized decision and decentralized decision are linked together. It is natural that the function of business indicator accounting is called for to render more services for it. Therefore, according to the extent of centralization and decentralization accounting to adjust the decision, can be various. Consequently, in relation to the structure of system. I think it is necessary to make a theoretical and empirical study of the business indicator accounting.

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A ROENTGENOCEPHALOMETRIC STUDY OF KOREAN SOFT TISSUE PROFILE (한국인 악안면 연조직에 관한 두부방사선 계측학적 연구)

  • Cheon Suck, Oh
    • The korean journal of orthodontics
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    • v.12 no.2
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    • pp.79-93
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    • 1982
  • The purpose of orthodontic treatment is to achieve normal occlusion and good facial esthetics for individual patients. To produce harmonized facial balance, treatment planning for patient who require orthodontic treatment should include both a hard tissue and soft tissue cephalometric analysis. Author studied to derive the normal standards of soft tissue profile in Koreans by roentgenocephalometric analysis. For this study 12 soft tissue profile landmarks were plotted and 23 linear length, 9 soft tissue thickness, 8 vertical height length, 12 angles of soft tissue profile, and 3 vertical proportion were measured. The subjects consisted of 166 males and 209 females from 7 to 19 years with normal occlusion and acceptable profiles, and were divided into five groups according to age. The obtained results were as follows; 1. From the basis of N-Pog (Nasion-Pogonion) plane, the growth of facial soft tissue in the middle region especially nose area was greater than others facial region. 2. From the basis of G-Pog' (Glabella-soft tissue Pogonion) plane, the values of linear measurement of soft tissue Nasion and Inferior labial sulcus decreased and nose tip grew forward as growing older. 3. The growth of the facial soft tissue thickness was greatest in superior labial sulcus and the thickness of soft tissue nasion gradually became thinner as growing old. 4. The thickness of upper and lower lip was 14.47mm, 14.57mm in adulr male, 12.76mm, 13.78mm in adult female. 5. The soft tissue thickness of the lower lip was thicker than that of upper lip in all age groups and both sexes, 6. The vertical length of the upper and lower lips were 25.04mm, 49.97mm in adult male and 23.50mm, 48.39mm in adult female. 7. By the significant test, there were significant difference between male and female in fifth adult group on all vertical length measurements of lower face. 8. In fifth adult group, the perpendicular distance from LS, LI to Steiner's line and Ricketts' esthetic line were as follow; Steiner line to LS, LI were 7.98mm, 5.84mm in male. Steiner line to LS, LI were 6.71mm, 5.08mm in female. Ricketts' esthetic line to LS, LI were -0.40mm, 1.72mm in male. Ricketts' esthetic line to Ls, LI were -1.38mm 0.65mm in female. 9. In fifth adult group, the facial convexity angle and lower facial component angle were $171.17^{\circ}142.94^{\circ}$ in male and $172.5^{\circ}$, $144.41^{\circ}$ in female.

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Development of Workplace Bullying in Nursing-Consequence Inventory (WPBN-CI) (간호사가 경험하는 직장 내 괴롭힘 결과 측정도구 개발)

  • Lee, Younju
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.17 no.2
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    • pp.479-488
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    • 2016
  • This study developed an instrument to assess the effects of the bullying of nurses in the workplace and evaluated the developed instrument. A literature review and a field study were conducted to identify the concepts related to the bullying of nurses in the workplace. These attributes served as building blocks to produce a 28-item WPBN-CI. The content validity was used to determine the content and face validities, and the number of instrument items was reduced to 14. The final WPBN-CI instrument was evaluated using the SPSS 18.0 program with the data collected from October 21-28, 2013 from 458 nurses from general hospitals in the metropolitan area. The WPBN-CI consisted of 13 items covering three distinct factors (physical and psychological withdrawal, poor quality of patient care, and increasing distrust), with a total variance of 62.9%. The convergent and determinant validities for the WPBN-CI were 100% and 89.7%, respectively. The known-groups validity was proven through the mean difference in the level of depression. The satisfied criterion validity for the WPBN-CI was more than 0.70. The reliability of the WPBN-CI was demonstrated by its Cronbach's ${\alpha}$ of 0.90. The WPBN-CI will identify in advance the results due to the bullying of nurses in the workplace and will help to find solutions to the problem and ensure program effectiveness.

Chemical Neurolytic Block with Absolute Ethyl Alcohol on Cervical Sympathetic Ganglion in Rabbits (토끼에서 경부 교감신경절의 무수 에틸 알코올에 의한 화학적 차단)

  • Kang, Yoo-Jin;Suh, Jae-Hyun
    • The Korean Journal of Pain
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    • v.7 no.2
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    • pp.162-169
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    • 1994
  • Blockade of cervicothoracic sympathetic ganglion (stellate ganglion controls pain on face, head, neck, shoulder, upper limbs, and upper chest, including their viscera and sympathetically maintained pain. This procedure also increases blood flow to the above areas and relieves hyperreactivity of sympathetic nervous system. Clinically, repeated stellate ganglion blocks with local anesthetic agent may become difficult with complications such as accidental intravascular or subdural injection, recurrent laryngeal nerve or bracheal plexus paralysis, pneumothorax and edema on injection site. Therefore, at times long-term cervicothoracic ganglion block with neurolytics is necessitated but its applications are prohibited by the critical structures surrounding ganglion. There are also few reports of neurolytic stellate ganglion block. This study was performed to observe the complications, gross changes of surrounding structures, and microscopic findings of ganglion cells after neurolytic block and to certify the possibility of clinical use of neruolytic stellate ganglion block. The unilateral superior cervical sympathetic ganglion of rabbit was blocked with absolute ethyl alcohol 0.4 ml at the level of cricoid cartilage. Normal ganglion was used as a control and 5 animals were sacrificed at each intervals of 7, 15 and 50 days after block. The results were as follows; 1) All experimental animals showed no specific changes of behavior, motor function. No necrotic tissues were present in the block area during the observation period. There were some gross scar tissues along the fascia of muscles surrounding the needle injection site, but gross atrophy of muscles or injured major vessels were not found. 2) Microscopically, structures of normal ganglion of rabbit were very similar to those of humans. Seven days after absolute ethyl achohol injection there were marked edema of ganglion cells and nuclei with irregular nuclear membrane. Some of the ganglion cells lost their nuclei and showed degenerative changes. Fifteen days after block, cell edema were decreased and loss of the Nissl's body was prominant. The ganglion cell structures looked close to normal but the cytoplasm and nucleus were generally contracted 50 days after block. These results suggest absolute ethyl alcohol injection on cervical sympathetic ganglion with above method mainly blocks pre- and post-synaptic fibers and the long-term neurolytic blockade of this ganglion may be possible in rabbits.

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Design and Verification of a Novel Composite Sandwich Joint Structure (새로운 개념의 복합재 샌드위치 체결부 구조의 설계와 검증)

  • Kwak, Byeong-Su;Ju, Hyun-woo;Kim, Hong-Il;Dong, Seung-Jin;Kweon, Jin-Hwe
    • Composites Research
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    • v.30 no.6
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    • pp.384-392
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    • 2017
  • Sandwich panels with three different joint configurations were tested to design a novel sandwich joint structure that can effectively support both the tensile and compressive loads. The sandwich core was mainly aluminum flex honeycomb but the PMI foam core was limitedly applied to the ramp area which is transition part from sandwich to solid laminate. The face of sandwich panel was made of carbon fiber composite. For configuration 1, the composite flange and the sandwich panel were cocured. For configurations 2 and 3, an aluminum flange was fastened to the solid laminate by HI-LOK pins and adhesive. The average compressive failure loads of configurations 1, 2, and 3 were 295, 226, and 291 kN, respectively, and the average tensile failure loads were 47.3 (delamination), 83.7 (bolt failure), and 291 (fixture damage) kN, respectively. Considering the compressive failure loads only, both the configurations 1 and 3 showed good performance. However, the configuration 1 showed delamination in the corner of the composite flange under tension at early stage of loading. Therefore, it was confirmed that the structure that can effectively support tension and compressive loads at the same time is the configuration 3 which used a mechanically fastened aluminum flange so that there is no risk of delamination at the corner.

A study on the relationship of self-efficacy to stressors and stress adaptation in dental hygiene students (치위생과 학생의 자기효능감 수준에 따른 스트레스 요인의 적응방법에 관한 연구)

  • Lim, Mi-Hee;Ku, In-Young;Choi, Hye-Sook
    • Journal of Korean society of Dental Hygiene
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    • v.11 no.5
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    • pp.811-822
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    • 2011
  • Objectives : The purpose of this study was to examine the relationship of the self-efficacy of dental hygiene students to their stressors and ways of stress-adaptation patterns. Methods : The subjects in this study were dental hygiene juniors in four selected colleges located in the metropolitan area. Results : 1. They got a mean of 3.22 in self-efficacy. They gave the highest mark(3.50) to an item 'I can attain it if I set a primary goal.' 2. They got a mean of 3.18 in stressors. Among the stressors, task assignments(3.74) were identified as the greatest stressor, followed by the curriculum(3.25), learning environments(3.16), prospects of employment (3.07) and test anxiety(2.95). 3. They got a mean of 2.02 in stress-adaptation method. They got 2.31 and 1.72 in long-term and short-term adaptation respectively, which showed that long-term stress adaptation method were more prevailing than short-term ones. 4. As a result of analyzing whether there would be any gaps in self-efficacy according to general characteristics, statistically significant gaps were found in that regard according to experience of preparing for college admission after leaving high school, academic standing, satisfaction with the department of dental hygiene and prospects of employment(p<.05). 5. As a result of checking the relationship of their self-efficacy to their stressors and ways of stress adaptation method, there were statistically significant differences in that aspect according to examinations and prospect of employment(p<0.05). As for ways of stress adaptation method, there were statistically significant differences in long-term adaptation method (p<0.05). Conclusions : As it's found that the level of the self-efficacy of the dental hygiene students was linked to the efficiency of their ways of stress adaptation method, the development and implementation of programs geared toward boosting the self-efficacy of dental hygiene students are required to teach them to successfully cope with various kinds of stress that they are likely to face after getting a job.

2,4-Dinitrochlorobenzene-induced Atopic Dermatitis Like Immune Alteration in Mice (마우스에서 2,4-Dinitrochlorobenzene을 이용한 아토피성 피부염 발현 관련 면역지표치 분석)

  • Lee, Seung-Hye;Baek, Seong-Jin;Kim, Hyoung-Ah;Heo, Yong
    • Toxicological Research
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    • v.22 no.4
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    • pp.357-364
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    • 2006
  • This study was undertaken to develop a reliable mice model demonstrating similar immunologic phenomena as human atopic dermatitis characterized with predominance of type-2 immune response. BALB/C mice and NC/Nga mice were sensitized twice with $100{\mu}l$ of 1% 2,4-dinitrochlorobenzene (DNCB) or vehicle (acetone : olive oil=4:1 mixture) in a week and challenged twice with $100{\mu}l$ of 0.2% DNCB or the vehicle at the following week. Mice were sacrificed at 19 days following the second DNCB or vehicle challenge for NC/Nga mice and at 28 days following the second DNCB or vehicle challenge for BALB/c mice. Upregulation of plasma 1gE, a hallmark of atopic dermatitis occurrence, was evident in the plasma obtained 4 day after the second DNCB challenge from BALB/c mice (approximately 4-fold) and NC/Nga mice (approximately 6-fold) treated with DNCB in comparison with that of the vehicle treated-control mice, and remain higher $3{\sim}4$ week after the second challenge. Ratio of plasma IgG1 versus IgG2a concentration was significantly higher in the mice treated with DNCB than the control mice, which also implies the skewed type-2 reactivity in vivo. Ratio of interleukin-4 versus interferon gamma produced in the splenic T cell culture supernatants was approximately 3-fold higher in the both strains of mice treated with DNCB than their control mice, respectively. The DNCB-treated mice demonstrated atopic dermatitis-like skin legions characterized with erythma, scaling, and hemorrhage, which was not observed with the control mice. Scratching on face or dorsal area was significantly more frequent (approximately 25-fold) in the DNCB-treated mice than the control at next day of the second DNCB challenge, and scratching frequency remains higher (approximately 4-fold) in the mice treated with DNCB than the control at 14 day following the second DNCB challenge. Overall, the mice model developed through sensitization and challenge with DNCB may be useful for research on atopic dermatitis and development of treatment materials for atopic dermatitis.

The Effect of Botulinum Toxin A on Calf Reduction (Type A Botulinum Toxin이 장딴지근 퇴축에 미치는 영향)

  • Park, Jung Min;Ha, Jae Seong;Lee, Keun Cheol;Kim, Seok Kwun;Lee, Gi Nam;Lee, Myong Jong;Lee, Kun Ho
    • Archives of Plastic Surgery
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    • v.32 no.1
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    • pp.85-92
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    • 2005
  • Botulinum toxin type A is widely used for anti-wrinkling therapy, and correction of the square face. The toxin ultimately prevent the release of membrane-bound acetylcholine at the neuromuscular junction of striated muscles and thus produce chemical denervation and paralysis of the muscles. Our purpose of study is to know if application of botulinum toxin type A on calf reduction is effective, how much dosage is effective, and what are the possible complications. We reviewed data of 30 consecutive patients subjected to calf reduction in Dong-A University Hospital from February 2003 to April 2003. We injected normal saline 2cc on both calves region in 15 control group patients, and the other patients was divided 3 group. Group 1, Group 2, Group 3 was injected 50U, 100U, 150U botulinum toxin A on each calf region and followed up for 6 month. Maximal circumference of calf was not changed in the control group but an average of 0.7 cm reduction was noted in group 1, average 1.34 cm(right calf) and 1.26cm(left calf) in group 2, average 1.44cm(right calf) and 1.58cm(left calf) in group 3. Maximal area of calf was not changed in the control group but average reduction of 12.5%(right calf) and 12.7%(left calf) was obtained in group 1, average 19.4% (right calf) and 19.9%(left calf) in group 2, average 24.8%(right calf) and 21.07%(left calf) in group 3, as measured on CAT scan. Total fat amount and fat amount in the lower extremity was no change in all the groups, but lean body mass was decreased average 1.27%(right calf) and 1.15%(left calf) in group 1, average 3.47%(right calf) and 2.98%(left calf) in group 2, average 3.58%(right calf) and 3.95%(left calf) in group 3. Photography of the preoperative and postoperative 6 month state revealed higher satisfaction in Group 2, 3 compared to Group 1. Use of botulinum toxin type A in calf reduction is a very simple, safe, non-invasive method and effective in terms of calf contouring rather than reduction of calf circumference.

Estimation of Design Wind Speed Compatible for Long-span Bridge in Western and Southern Sea (서남해안 장대교량에 적합한 설계 풍속 산정)

  • Kim, Han Soo;Lee, Hyun Ho;Cho, Doo Young;Park, Sun Kyu
    • Journal of the Korea institute for structural maintenance and inspection
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    • v.15 no.2
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    • pp.153-160
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    • 2011
  • Recently there are many long span cable supported bridges like Cable Stayed Bridge and Suspension Bridge already constructed or planned. Reconsidering of proper design wind load of long span bridge is required since the meteorological value based on the data only from 1960s to 1995 has been used when we estimate the wind load for designing long span bridges. In this paper, the research area was confined to western and southern coasts where many long span bridges have constructed. The method of moment and the least-squares method were used to estimate the expected wind speeds of 100 year's return period for girder bridges and for 200 year's return period for long span bridges based on the Gumbel's distribution. As the return-period wind speed on the land face was revised because of recent high speed velocity, the revised return-period wind speed is increased by 17%. Compatibility of return-period wind speed was also evaluated using RMS (Root Mean Square) error method. Aa a result of this paper, the least-squares method is more compatible than the method of moment in the case of western and southern coasts in Korea.

Developing the assessment model for technology selection: Based on the BSC and ANP (기술 선정을 위한 평가모델 개발: BSC와 ANP를 중심으로)

  • Hong, Jongyi;Shin, Kyungchul
    • Journal of Korea Society of Industrial Information Systems
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    • v.17 no.6
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    • pp.83-93
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    • 2012
  • Technology assessment is one of the most challenging decision making areas that companies face nowadays. According to increase the importance of technology selection, it has been a main issue for the decision makers whether an appropriate technology selection will be successful or not. Therefore, in this study, a technology assessment model using BSC and ANP method was proposed. The technology assessment model consist of three phase. In first phase, various factors, that have an influence on technology assessment, were taken into consideration. Based on the extracted BSC process, the strategies and critical success factors and performance measures were extracted for selecting the technology. And in second phase, the ANP method used to integrate opinions of experts' and evaluate technology alternatives controls tangible and intangible criteria, allows for more complex inter-relationship among decision levels and deals with ambiguity involved in the assessment process. In the lase phase, according to the result of before phase, decision makers select the appropriate technology. Furthermore, the proposed model was applied in the public service for validating the feasibility of the assessment model. The criteria and proposed performance measures informs the method and focus areas for developing the technology. Furthermore, the assessment model can be applied to the other area, and give the objectivity and rationality.