• Management & Information Systems Review
• /
• v.35 no.1
• /
• pp.189-206
• /
• 2016

It was required to attach the documents on the details of external audit including the number of the participants in external audit, audited parts and audit times under the Article 7-2 on the audit report to the accounting audit report from 2014 in accordance with the amendment to the Act on External Audit of Stock Companies. This study aim to calculate the audit fee based on the estimated cost of service calculation of the government contribution agencies by reflecting the implementation of the revised external audit. This study calculated the audit fee for the target company (a listed company assumed to have no internal control risks and relevant audit risks for unqualified opinion in the previous year, 100 billion won of total amount of asset, manufacturing company in the previous year and preliminary client request) by putting together four items of expenditure including employment costs, expenditure, general management expenses and profit in accordance with the calculation system of cost of service under the State Contract Act. Then, it used the data collected from the documents on the details of the revised external audit after requesting estimation on the target company with the estimated cost to Big-4 accounting firms to identify the participants and times of the accounting audit. The employment costs applied 150% of participation rate of the base price of employment costs for the academic research service cost in 2014, the expenditure used the average value of accounting firms of corporate business management analysis of the Bank of Korea (2013), the general management expenses applied 5% of the general management rate of service business under Article 7-1 of the Enforcement Rule of the Act on Contracts to which the State is a Party and the profit applied 10% of profit rate of service business under Article 7-2 of the Enforcement Rule of the Act on Contracts to which the State is a Party. Based on the calculation of the estimated costs by applying the above, the audit fee was estimated at 50,617,769won. Although the result is not the optimal audit fee, it may be used as a basic scale to compare the audit fees of companies without criteria. Also, such amendment to the Act on External Audit of Stock Companies may improve independence of auditors and transparency of the accounting system rather than previous announcing only the total audit times.

• The Journal of the Korea Contents Association
• /
• v.16 no.8
• /
• pp.661-670
• /
• 2016

In 2000, post-construction evaluation was introduced for the purposes to evaluate demand, cost, and construction period of public construction projects and to reduce errors of public order agencies. However, pricing guide of post-construction evaluation has not been established, which becomes a cause of quality degradation of post-construction service and conflict occurrence. This study suggests the pricing guide in the form of percentage of construction cost method and cost plus fee method based on data of post-construction evaluation. This study investigates the construction costs and service costs for post-construction evaluation and conducts the comparative analysis of 'percentage of construction cost method' and 'cost plus fee method.' The analysis result shows 'cost plus fee method' is more accuracy than 'percentage of construction cost method.' In particular, cost plus fee method includes various correction coefficients, such as distance, area, and integration, in order to reflect the project characteristics of each infrastructure, and suggests linear construction (roads, railways), nonlinear construction I (housing and industry complex), and nonlinear construction II (airports, seaports, dams, water and sewage).

• Proceedings of the KSPS conference
• /
• 2002.11a
• /
• pp.33-36
• /
• 2002

As the telematics service that is the integration of information technology approaches commercialization, the necessity and gravity of speech technology is rapidly growing. The speech technology occupies important position in the telematics service because it informs the starting of service and the retrieved result. This service must provide high accuracy of speech recognition and natural synthesis of human speech in a driving environment and it is especially true for the fee-for-service. For high quality TTS, the speech synthesis technique that makes optimal synthesis database and uses efficiently this database is required. In this paper, we describe the design of phonetically balanced sentences used for speech database, the selection of service-suitable-speaker, the extraction methods of accurate phoneme boundary, and the factors which are taken into consideration in the extraction stage of prosody. Finally we show the real case that has commercially implemented.

• The Journal of Korean Physical Therapy
• /
• v.24 no.3
• /
• pp.171-180
• /
• 2012

Purpose: The purpose of this study was to investigate the clinical decision making (CDM) development process throughout the comparison between novice and expert physical therapist as well as develop a CDM model for physical therapists under the fee-for-service (FFS) and physicians' prescriptions. Methods: Purposive sampling techniques were used to select 10 clinical physical therapists paired into five groups (each pair consisted of 1 novice and 1 expert physical therapist). The coding schemes were extracted from interviews and through within- and across-case analyses, cases were summarized. The reliability of coding schemes was confirmed by checking of case summaries by the participants. Results: Novice and expert physical therapists were influenced by two themes, internalized theme and external forces or information. Novice clinicians depended more on external forces or information. Although clinicians should care patients under the FFS and physician's prescription, expert clinicians were more likely to rely on internalized knowledge. Conclusion: The findings of the present study may be used by educators or association officials enhance CDM abilities and knowledge pools of student or novices as well as develop a guide to suitable novices or students under the specific context limiting the development of their CDM.

• Health Policy and Management
• /
• v.11 no.2
• /
• pp.29-57
• /
• 2001

Since the inauguration of the medical insurance system in 1977, the increasing medical expenses which can be menace to tile finance of the medical insurance system, have become major concern in the medical insurance field In Korea. This study focuses on the determinants of the medical expenses in the health insurance in Korea and analyzes the impact of these factors on the increase in the medical expenses. The empirical work is done using the pooled cross-section and time-series data of the medical insurance for the self-employeds and the industrial workers from the year 1995 to 1997. The result of this study shows that the main determinants of the medical expenses in the health insurance are the ratio of the population of the aged to the total population, the frequency of the utilization, number of doctors per capita and the regime changes. Although the increasing trend in the medical expenses seems to be unavoidable, we probably need to add some efficiency to the medical expenses by suppressing the supply and the utilization of the unnecessary medical services. The fee-for-service reimbursement system of today can't suppress the supply of the unnecessary medical services effectively. So we need to convert the present fee-for-service system into DRG's which is known to reduce the medical costs. The increase in the medical expenses comes from a lot of factors. Therefore, we should develop more systematic and comprehensive measures to control the soaring medical expenses in consideration of the various factors such as demand, supply, and the organizational side of the medical system.

• Journal of Technologic Dentistry
• /
• v.16 no.1
• /
• pp.78-104
• /
• 1994

Under the fee for service schedule of Korean health insurance system, rational fee for dental laboratory products based on the cost is required to be formulated. The purpose of this study was to find actual cost of dental laboratory products in case of a University Hospital. Materials of this study were used as follows : 1. Balance sheet at Dec. 31, 1992 and profit and loss report of the year 1992 of the sample hospital 2. Performance report of dental laboratory department. 3. Purchasing and other accounting bills of dental laboratory materials. The following methods were used. 1. Actual cost finding of dental laboratory department was performed. 2. Work sampling methods were used for measuring standard working time by the process of working. 3. To porcelain fused to metal crown(non-precious), Relative value of the cost of dental laboratory products was calculated as 1.00. 4. Fee and cost of those products were compared on the basis of Relative values. The results of the study can be summarized as follow : 1. Overall, it took longs time than other items. to product denture-related items. 2. When several teeth are made in a time, average production time is much sorter than when one tooth is made in a time. 3. The relative price cost of Dicor cast crown and denture related items are higher than the criterion items. 4. The material cost occupies average 11% out of the total price cost, proportion of personnel expenses is average as 60.0%. 5. Some of the components consisting of the price cost are not reflected adequately in setting the level of the reimbursement price. 6. Relative values of dental laboratory products price cost are varied in the range from 0.05 to 2.83, overall, the reimbursement price of dental products appears not to reflect adequately the price cost. On the basis of this study results, the following ideas would be suggested : 1. Fee Schedule of dental laboratory products should be renovated in order to reflect their costs. 2. Dental laboratory product manufacturers should be enlarged for the economy of scale which may be useful for cost- containment. 3. Dental laboratory producters themselves are required to be standardiqed according to the categories of skill.

• Journal of Korean Physical Therapy Science
• /
• v.5 no.1
• /
• pp.557-571
• /
• 1998

The purpose of the study is (i) to investigate the operating situation of physical therapy department in public health centers, (ii) to analyze the difference of elderly satisfaction from non-elderly satisfaction of physical therapy services among the public health center visitors, and finally (iii) to suggest facilitating improvement on programs that can supply the elderly health service through public health centers. A questionnaire survey was carried out 212 patients of 25 public health center in Seoul, Korea from 15 July to 10 August 1996. Major results of the study are as follows : 1. Among the respondents. the largest group was the elderly who are over 65 years old (72.6%). 2. The averge of general patients' satisfaction for physical therapy services was 3.98, especially fee of treatment(4.76), attitude of physical therapist(4.33), and reliance of physical therapist(4.20) were higher by 5-score Likert scale. 3. The correlation factors with general patients' satisfaction were process of treatment (r =.6301). results of treatment(r=. 6186), and guide facilities(r=.5999). 4. The results of multiple-regression analysis between general patients' satisfaction and affecting factors identify following variables as the statically significant determinants : general stisfaction comparing with other physical therapy services, physical therapy services using forwardly, fee of treatment. 5. There was no significant defference between elderly and non-elderly patients' satisfaction of physical therapy service, except attitude of physical therapist(t=-2.07), explanation of treatment for disease(t=-2.19), fee of treatment(t=6.29).

• Journal of the Korean Society for information Management
• /
• v.32 no.3
• /
• pp.413-432
• /
• 2015

This study analyzes the copyright problems of document delivery services based on interlibrary loan which are operated by KERIS and KISTI according to the agreements with KORRA. As a result of the study, we found that there are limitations of the libraries and copyright works to implement the document delivery services. Also, the electronic document delivery is the only between librarians and there is no provisions in the agreements for individual users who are not affiliated to libraries. This study suggests introduction of the ground provision for the interlibrary loan in the Copyright Act of Korea and development of authoritative guideline for details of document delivery services. Also, the study suggests that end users to request documents could be print out it but the library have to install systems to avoid copyright infringement. Finally, the study proposes the copyright fee based model for the document delivery services for individual users.

• Journal of Chest Surgery
• /
• v.25 no.4
• /
• pp.438-444
• /
• 1992

We analysed 7,180 annual cases of surgical treatment performed by Department of Thoracic and Cardiovascular Surgery of 6 major institutes in Seoul Korea, All cases were applied to 101 of 140 coded items applicable to the field of Thoracic and Cardiovascular Surgery, in the book of "Standard Price List for Medical Service" which was notified by the Ministry of Health and Social Affairs, and of them, applied field specific items were 70 of 93 applicables. The most frequently applied items were those associated to ECC[extracorporeal circulation] 1,510 cases, and then item of closed thoracostomy 751 cases was next. Except the items associated to ECC, the coded item of the highest "Total cost[fee x total applied numbers]" was mitral valve replacement 182,356,570 won[534,770 won x 341 cases]. 140 items were arranged in "Total cost" order, and then categorized into 5 groups. Medical insurance fees of each group were modified by different grades without changes in sum of total fees. Fees of Group 1, the highest group in "Total cost" were pulled up, on the other hand, Group 4, the lowest group, were pulled down, Group 5, composed of overlapping items with other fields, were not changed. The result of adjustment by grouping showed 21.2% increment effect[535,749,105 won] in real income. And we found that new coded items for modern high technological procedures should be added to "Standard Price List for Medical Service “Standard Price List for Medical Service".

• Journal of Korean Society of Water and Wastewater
• /
• v.28 no.5
• /
• pp.529-540
• /
• 2014

As sewerage systems have obsolete, as quality and service level standards increase, and as rain characteristics change, the sewerage utility authorities are challenged to develop cost recovery strategies that assure financial sustainability. In this study, we conducted scenario analysis to examine the effect of three alternatives of partial or full sewerage cost recovery in Seoul during 2014-30 periods. It turned out that the alternative 1 is optimal and recommended. According to alternative 1, we had better increase annually sewerage fee by 14.8% until 2020 and thereafter apply only the inflation rate in setting sewerage fee. It would gradually decrease the deficit after 2019. The accumulated deficit of 13 billion Won in 2030 was estimated. We expect that this kind of analysis may provide useful informations to help sewage utility staffs, decision makers, and regulatory authorities understand, develop and implement ultimate full cost recovery strategy for many municipalities.