• 대한치과의사협회지
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• 제52권7호
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• pp.416-424
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• 2014

The purpose of this study is to analyze the cost of dental implant by top-down method and, on that basis, to provide salient information for the suitable standard of dental insurance fee. A survey data and accounting documents from 36 samples of dental clinics secured with the organisation authority are used and analysed for extracting the representative sample of dental clinic. A researcher visited the dental clinics in person and conducted additional interviews in the omitted case of accounting documents. A dental implant cost by top-down method was estimated to 1,430,000 won. Labor cost accounted for 43% of the total cost structure, ranking it 1st and, management cost, material cost and interest cost on investment cost in order are investigated. Labor cost counts of the total cost that shows the similar aspect to the existing result. Cost in cost accounting of medical care would be used for the judge that cost pursed value for dental service, not price or fee.

• 한국IT서비스학회지
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• 제9권4호
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• pp.1-18
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• 2010

Plural governance system in which firms use vertical integration and market governance simultaneously are widely used across various marketing context. Typical examples of plural governance include franchise systems, in which firms own and operate some unit themselves while licensing the operation of some of their units to franchisees. Despite many scholars have attempted to explore the structure of plural governance over decades, there are few insights into its determinants. In this study, we examine the relationship between the proportion of outlets franchised and several franchisor's characteristics based on the perspectives of transaction cost analysis, resource scarcy theory and agency theory. Using franchisor data in Korean Franchise Disclosure Document over the 2006-2009 period, we test the effect of franchisor size, system growth rate, franchise fee, initial investment, and risk sharing on the proportion of outlets franchised. Except for the effect of system growth rate, the results of a series of multiple regression analysis supported the negative effects of franchisor size, franchise fee, initial investment and risk sharing on the proportion of outlets franchised.

• 대한건축학회논문집:구조계
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• 제33권12호
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• pp.11-18
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• 2017

The safety inspection cost of the construction work was based on commercial facilities classified as a single building. Therefore, it is not possible to fully reflect the characteristics of the multi-building construction project such as apartment houses. Therefore, this study suggests a reasonable estimation model that can fully reflect the characteristics of the multi-building construction project. The safety inspection cost estimation model proposed two models such as construction cost ratio method and cost plus fixed fee method. And these models were simulated by the apartment construction work and compared with the current standard. As a result, the current construction cost ratio method has shown that the safety inspection cost tends to be overestimated as the construction size increases. Therefore, the proposed model has reflected characteristics of the multi-building construction project, so that it can reasonably estimate the safety inspection cost more than the current standard.

• 인터넷정보학회논문지
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• 제3권2호
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• pp.57-67
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• 2002

본 논문에서는 TMN개념을 도입하여 관리 망의 물리구조를 설계하는 것을 목표로 하였다. 통신망의 종합적인 관리를 위한 관리 망의 구조를 계층적으로 분석하여 하위계층에 해당하는 물리계층의 구조를 설계하였다. 특히 TMN개념을 이용하였을 때의 물리구조에 기본이 되는 TMN-DCN을 설계의 대상으로 하였고 신속한 관리정보의 송·수신으로 망 관리의 효율을 높일 수 있는 설계방법을 제안하고 설계를 실시하였다. 결과적으로 물리구조를 구성하는 총 링크설치 비용이 어느 정도(4.8-7.1%, 정도)증가 하지만 관리정보를 가장 빠르게 전송(약 5.0 %)할 수 있었다.

• KDI Journal of Economic Policy
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• 제36권4호
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• pp.33-69
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• 2014

본 논문은 펀드투자의 유입자금흐름과 유출자금흐름을 별도로 구분하여 결정요인을 실증분석하였다. 과거 성과, 펀드연령, 펀드규모, 판매보수 등 주요 요인의 자금흐름에 대한 효과는 유입자금과 유출자금 사이에 큰 차이가 있었다. 과거 성과와의 양(+)의 관계, 펀드연령과의 음(-)의 관계 등 순유입자금을 기반으로 한 기존 연구에서 확립된 실증 결과는 유출자금에 대해서는 반대로 나타났다. 특히 과거 성과의 유출자금과의 관계는 '처분효과(disposition effect)'의 존재를 시사하였다. 한편, '계열 펀드'와 '비계열 펀드'를 구분할 경우 판매보수의 유입자금과 유출자금에 대한 효과가 두 펀드그룹 사이에 상이하여, 판매사 간의 유인체계 차이가 펀드선택시장에서 중요한 요인인 것으로 나타났다. '처분효과'의 존재 등 본 논문에서 미국의 기존 연구와 다른 분석 결과가 얻어진 이유는 표본의 차이에 기인하였을 가능성이 있다.

• 기술혁신연구
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• 제12권2호
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• pp.227-245
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• 2004

Studies on compensation structures of international technology licensing show that the level of intellectual property protection in the host market and the favorableness of the host country's economic environment are positively related to the use of running royalty-based compensation structure. Lump-sum fee or fixed royalty compensation is more likely to be used in the introduction and decline stages of the technology life cycle, and running royalty compensation in the growth stage. The international experience and the size of the licensor company are positively related to the use of running royalty. In this theoretical context, this paper analyzes the choice of compensation structures in Korean technology imports. The paper uses the officially reported data to analyze the compensation structures. It analyzes the characteristics of the compensation structures in terms of fixed royalty and running royalty by licensor country, group of licensor countries and size of licensee companies.

• 한국농공학회지
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• 제15권4호
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• pp.3170-3180
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• 1973

This study of the subject will review past and present irrigation development in Korea. Particular attention will be given to water pricing structure and a case study on the purpose of rational operation and management of irrigation water and organizations, and the optimum irrigation water and organizations, and the optimum irrigation water fee inorder to reduce farmers burden and to rationalize the farmland associations management so as to achieve development of the rural environment. In 1971, the reservoir of the Farmland Improvement A sociation (FIA) produced only 775 millison $m^3$ of irrigation water or 77% of planned capacity of 1,015 million $m^3$. It was caused by inefficient maintenance of irrigation facilities; for instance, about 21% of reservoirs, pumping stations and weirs in Korea have been silted by soil erosion which hinder to water production according to an ADC survey. The first Irritation Association was established in 1906, whcih was renamed the Farmland Assoeiation by the Rural Development Enouragement Law in 1970. By the end of 1971, 411,000 ha of rice paddies were under the control of 267 associations nationwide. The average water price assessed by Associations nationwide rose from 790 won per 0.1 ha. in 1966 to 1,886 won in 1971. The annual growth rate was 20%. The highest water price in 1971 was 4,773 won her 0.1 ha. and the lowest was 437 won. This range was caused by differences in debt burden, geographic conditions and management efficiency among the Associations. In 1971, the number of Associations which exceeded the average water price of 1,886 won per 0.1 ha. was 144, or 55.1% of all Association. In determination of water price, there are two principles; one is determined by production cost such as installation cost of irrigation facilities, maintenance cost, management cost and depreciation ect. For instance, the Yong San River Development project was required 33.7 billion won for total construction and maintenance cost is 3.1 billion won for repayment, maintenance and management cost per year. The project produces 590 million $m^3$ of irrigation water annually. Accordingly, the water price per $m^3$ is 5.25 won. The other principle is determined by water value in the crop products and in compared with production of irrigated paddy and non-irrigated paddy. By using this method, water value in compared with paddy rice vs. upland rice(Average of 1967-1971) was 14.15 won per $m^3$ and irrigated paddy vs. non-irrigated paddy was 2.98 won per $m^3$. In contrast the irrigation fee in average association of 1967-1971 was 1.54 won per $m^3$. Accordingly, the current national average irrigation fee(water price) is resonable compared with its water value. In this study, it is found that the ceiling of water price in terms of water value is 2.98 won per $m^3$ or 2,530 won per 0.1 ha. However, in 1971 55% of the associations were above the average of nationwide irrigation fees. which shows the need for rationalization of the Association's management. In connection with rationalization of the Association's management, this study recommends the following matters. (1) Irrigation fee must be assessed according to the amount of water consumption taking intoaccount the farmer's ability. (2) Irrigation fee should be graded according to behefits and crop patterns. (3) Training personnel in the operation and procedures of water management to save O&M costs. (4) Insolvent farmland association should be integrated into larger, sound associations in the same GUN in order to reduce farmers' water cost. (5) The maintenance and repair of existing irrigation facilities is as important as expansion of facilities. (6) Establishment of a new Union of Farmland Association is required to promoted proper maintenance and to protect the huge investment in irrigation facilities by means of technical supervision and guidance.

• 한국건축시공학회지
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• 제12권4호
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• pp.401-414
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• 2012

The adoption of Green Frame is expected to provide economic benefits, since construction costs are reduced by the in-situ production of precast concrete column and beam. The cost reduction can ultimately be realized by saving transportation costs and the overhead and profit of PC plants. The cost structure of Green Frame, which is built up using composite precast concrete members, is similar to that of a bearing-wall structure, but the difference in construction process has resulted in some cost differences for a few items. In particular, production and installation is the principal work involved in Green Frame made by precast concrete members, while form and concrete work is the principal work for a bearing-wall structure. As such, the rental time and fee for a tower crane should be compared through time analysis. To verify reliability, this study focused on developed residential projects to estimate the construction costs. Through this analysis, it was found that the costs of Green Frame were 1.57% lower than the costs of bearing-wall structure. The results of this study will help in the development of a management plan for the structural work of Green Frame.

• 농촌의학ㆍ지역보건
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• 제30권1호
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• pp.1-14
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• 2005

보훈병원 입원환자의 재원기간과 진료비분석을 위해 일개 보훈병원에서 2001년 1월부터 2003년 12월 31일까지의 입원환자를 대상으로 9,640명의 진료비 대장을 분석하여 다음과 같은 결과를 얻었다. 1. 조사대상자의 성별 분포는 남자 70.9%, 여자 29.1%로 남자의 비율이 여자보다 높았다. 연령별로는 70대이상 42.6%, 50-60대 31.8%, 20대이하 13.4%, 30-40대 12.1%로 나타났으며, 의료보장별로는 의료보험이 78.1%, 의료보호가 14.2%, 일반환자가 4.1%, 자보환자가 2.8%, 산재환자가 0.8%로 나타났다. 진료과목별 분포는 내과가 28.3%, 정형외과 21.3%, 외과 16.6%, 신경외과 7.1%, 소아과 5.9%로 나타났다. 보훈 대상자군의 성별분포는 남자 99.3%, 여자 0.7%이였으며, 연령별로는 70대 이상 51.6%, 50-60대 42.2%, 30-40대 4.7%. 20대이하 1.6%였으며, 지역별로 살펴보면 대전 거주자 1, 550명 43.5%, 충남 거주자 838명 23.5%, 충북 거주자 785명 22.0%순으로 나타났다. 2. 보훈병원 입원환자의 21대분류 상병분포는 손상, 중독 및 외인에 의한 특정기타 결과 17.1%, 소화기계의 질환 16.1%, 근골격계 및 결합조직의 질환 13.9%, 호흡기계 질환 9.4%, 비뇨 생식계의 질환 8.6%로 나타났다. 보훈대상자군을 21대 분류상병별로 보면 근골격계 및 결합조직의 질환 19.4%, 소화기계의 질환 16.8%, 손상, 중독 및 외인에 의한 특정 기타 결과 15.7%, 비뇨 생식계의 질환 9.7%, 순환기계 질환이 8.2%순으로 나타났다. 3. 평균 재원일수는 29.0일, 보훈대상자군 51.8일, 비대상자군은 15.7일이며, 총진료비는 평균 3,669,579원, 보훈대상자군 7,263,877원, 비대상자군 1,560,333원이다. 본인 및 보험자 부담비율은 55.2 : 44.8로 나타났고, 본인부담 비율은 보훈 대상자군의 경우 61.7%, 비대상군의 경우 33.0%였다. 4. 대분류 상병별 총진료비는 순환기계 질환 6,593,662원, 근골격계 및 결합조직의 질환 4,716,317원, 비뇨 생식계 질환 4,487,799원, 손상, 중독 및 외인에 의한 특정 기타 결과가 4,199618원이며, 항목별 진료비 구조는 입원료가 34.7%, 약제비 13.2%, 행위료 부분이 48.6%, 기타 3.4%로 나타났고, 항목별로는 입원료가 34.7%, 물리치료 및 처치료가 26.3%, 수술료 9.7%, 주사재료비 7.8%, 투약재료비 5.4%, 검사료 52%순으로 나타났다. 보훈대상자군의 경우 물리치료비 및 처치료 35.3%, 입원료 35.2%, 주사재료비 62%, 수술료 5.9%로 나타났으며, 비대상자군의 경우 입원료 35.7%, 수술료 16.4%, 주사재료비 11.4%, 검사료 8.3%로 나타났다. 5. 보훈대상자의 거주지와 병원간 거리별로 상병구조를 비교해 보았을 때 21.5Km내의 지역에서는 달리 분류되지 않은 증상, 징후와 임상 및 검사의 이상소견 56.0%, 손상, 중독 및 외인에 의한 특정 기타 결과 55.6%, 눈 및 눈 부속기의 질환 52.9%순으로 나타났고, 21.5km 밖의 지역에서는 신생물 57.4%, 근골격계 및 결합조직의 질환 55.9%, 비뇨생식계의 질환 53.5%순으로 나타났다. 결론적으로 보훈대상자의 70.6%가 60세 이상이고, 평균재원일수가 51.8일 점을 볼 때 보훈병원에 장기요양시설에 대한 대책이 절대적으로 필요하다는 것을 알 수 있으며, 총진료비가 높은 순환기 질환, 근골격계 질환, 신생물 등 만성질환 관리를 위한 노력이 필요하리라 생각된다. 상위 7개 질환군이 77.9%를 차지하고 있으므로 노인연령층에서 지속적으로 발생하고 있는 치사율이 높은 뇌혈관 및 심혈관의 순환기계 질환, 악성신생물, 그리고 불의의 사고를 주요 건강문제로 설정하여 뇌혈관 및 심혈관의 순환기계 질환은 적절한 신체적, 정신적, 사회적 활동유지를, 악성신생물의 경우는 만성질환 조기 발견 및 관리를, 불의의 사고와 관련해서는 장애 및 만성질환에 따른 불편의 최소화를 주요 목표로 하여 다양한 프로그램을 개발하여 시행해야 한다.

• 의료법학
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• 제8권1호
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• pp.137-177
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• 2007

The medical expenses review system in Korea has developed under fee-for-service system with its own unique structure. The importance of reviewing medical expenses has been emphasized, as the size of medical expenditures moving through the health insurance legal context and its weight in the national economy have increased very rapidly. It is, however, analyzed that the feuds and arguments continue among the stakeholders for the lack of laws supporting the medical expenses review system. The medical expenses review is a series of administrative procedures, deciding whether claims from medical care institutions to the insurer are legal and valid or not. It mainly controls the increase of unnecessarily excessive health insurance claim and prevents fraudulent claim and abuse and checks the less use or unsuitable use of medical resources. It also works a function guarantees medical benefits for the appropriate treatment according to the object of health insurance system as a social insurance scheme. The dispute on legal base of the medical expenses review is about the source of law in the medical expenses review. There are the Health Insurance Act and administrative laws as jus scriptum and the guidelines of review as administrative orders. The medical expenses review should reflect various factors, such as the development of medical healthcare technologies, the health expenditures distribution, the financial situation of the health insurance, and the evaluation on the level of appropriate benefits. It is also likely to adapt to the traits of characters of medicine, and trends and transition, Besides it should judge the legality and the validity of medical benefits expenditures by synthesizing these all factors. And the evaluation system of appropriateness of medical benefits was administrative procedure which was consecutive with reviewing the medical expenses system and it was intended to make up for the result of reviewing the medical expenses in more comprehensive levels.