• Korea Journal of Hospital Management
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• v.4 no.1
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• pp.1-20
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• 1999

Since the late 1980s, there have been radical changes in the managerial environment of Y University Medical Center(YUMC). Externally, the competition among hospitals has intensified due to the establishment of universal health insurance in 1939 and the entrance of large enterprises into the health care industry in the early 1990s. In addition, government regulation of medical institution is becoming stricter. Also, consumer groups have continued to demand the respect for patient rights and improvement of the quality of medical services. Internally, the financial condition of YUMC has worsened, not only because weak control and poor mediation in its large-scale structure have made its operation inefficient, but also because the rates of increase in the prices of goods and labor have grown faster than any increases in revenues. This study on materials management at YUMC presents a way for YUMC to reduce costs and increase its productivity, thereby overcoming its financial difficulties and dealing with external pressures. This study utilized the case studies of the materials purchasing and medical supply management in the United States and the comparative analysis of management to suggest short-term and long-term alternatives for innovation in YUMC. The goals of the short-term alternatives for innovation are to centralize the purchasing and supply departments and to simplify the decision-making processes. Through these attempts, it is estimated that YUMC's costs could be reduced by $600,000 per year. In the long-term, it is necessary to consider introducing a Supply Processing Distribution(SPD) system and setting up a centralized electronic system for supply and inventory management, although it is difficult to estimate the effect of cost-cutting because of the lack of analysis data. Thus, YUMC should thoroughly analyze initial investment costs and economical efficiency generated from long-term alternatives.

• Asia-Pacific Journal of Business
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• v.11 no.3
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• pp.169-184
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• 2020

Purpose - This research is intended to analyze the current status and problems of tax benefits in the R&D sector and suggest ways to improve tax credit for research and manpower development expenses when various countries fiercely develop efforts to enhance national competitiveness through increased investment in R&D Design/methodology/approach - This study will examine the current status of the tax support system for domestic and foreign R&D, and suggest improvement measures to expand research and development activities in the future. Findings - First, a plan may be considered to abolish and perpetuate the sunset deadline for tax credit for research and manpower development expenses as in the case of the United States and Japan. This perpetuation can be a proactive measure to actively support long-term R & D investment in companies facing economic decisions under uncertainty. Second, it should be revised to raise the tax credit rate of large corporations, which are shrinking every year, compared to SMEs, so that both large corporations and SMEs can improve their international competitiveness and secure excellent technologies through R & D. Finally, the target technologies for each new growth engine and source technology should be expanded to various fields, including national cybersecurity enhancement technology, aviation engine technology, carbon emission and global cooling technologies, which are areas of interest in major overseas R&D countries, to help active R&D and investment in these areas. Research implications or Originality - This study can find a contribution in comparing and analyzing the national R&D tax support system and presenting improvement measures at a time when the benefits of tax credit for research and manpower development expenses of large companies are decreasing due to frequent tax law revisions and the government's factors of increasing tax revenues. In addition, recent research and development items and research technologies of foreign countries were analyzed by Nature's top 10 major science and technology issues, and advanced technologies that should be applied to target technology areas by new growth engine and source technology were specifically investigated and presented.

• Journal of Distribution Science
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• v.21 no.6
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• pp.107-117
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• 2023

Purpose: To know the existence of tax services, it is seen as a redistribution of income to ensure the implementation of national development and social welfare carried out by the state to the community and determine the effect of the quality of tax services, tax audits and tax collection against either simultaneously or partially against the tax ratio in the area of the Primary Tax Service Office of West Makassar. Research Design Data and Methodology: The tax revenue rate is too low based on the Revenue Statistics in Asian and Pacific report, released by the OECD at the end of July 2017. Tax revenue growth is also difficult to increase because of typical inelastic tax revenues. Consequently, tax growth cannot exceed GDP growth. The government boosted the tax ratio by minimizing tax payment irregularities and optimizing tax data utilization as well as distribution income for national social welfare. Transforming all sectors in the real economy so that it is affordable to tax, diversification of taxation is directed towards new sources of economic growth. The data analysis method used is multiple linear regression. Results: The results showed that the quality of tax services and tax audits were dominant in determining tax ratios, whereas Tax collection offers a significant but lower value.Conclusion: The existence of tax services, it is seen as a redistribution of income to ensure the implementation of national development and social welfare carried out by the state to the community.Quality and service in taxation services to create and maintain trust and cooperation relationships between tax officials and taxpayers.

• The Journal of the Korea Contents Association
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• v.7 no.8
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• pp.234-244
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• 2007

Both competent authorities and private entrepreneurs face plenty of risks when negotiating BTO(Build Transfer Operation) methods of PPI(Private Participations in Infrastructures) projects. Also, success and failure of projects largely depend on the concession agreement contract. In this study, for more efficient negotiation, major issues are examined, and quantitatively analyzed to find out not only the relationship but also the characteristics of which these issues share. Questionnaire research was conducted through both research and by experts who were divided into an ordering agency, design company and constructor. Characteristics of major issues were quantitatively analyzed using the Likert index method, ANOVA(ANalysis of VAriance) and AHP(Analytic Hierarchy Process) analysis. Case studies were examined in order to estimate construction cost, rates of return, government finance support, level of operation-revenues guarantees, estimating operational costs and usage fees. With these 6 items, relative priority, relative impression which is sensible to risk and extent of difficulty in presenting data which is objective were quantitatively analyzed by the ordering agency, design company and constructor groups. From the analysis, there were some similarities between the design company and constructor groups while there was less of similarities between the ordering agency and design company or constructor. The government is diversifying the methods of project promotion, and PPI project from infrastructure-centered to public culture facilities are being expand. The current study will provide not only supporting efficient negotiation but also revitalizing PPI projects.

• Korean Journal of Construction Engineering and Management
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• v.9 no.6
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• pp.137-146
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• 2008

Both competent authorities and private entrepreneurs face plenty of risks when negotiating BTO(Build Transfer Operation) methods of PPI(Private Participations in Infrastructures) projects. Also, success and failure of projects largely depend on the concession agreement contract. In this study, for more efficient negotiation, major issues are examined, and quantitatively analyzed to find out not only the relationship but also the characteristics of which these issues share. Questionnaire research was conducted through both research and by experts who were divided into an ordering agency, design company and constructor. Characteristics of major issues were quantitatively analyzed using the Likert index method, ANOVA(ANalysis of VAriance) and AHP(Analytic Hierarchy Process) analysis. Case studies were examined in order to estimate construction cost, rates of return, government finance support, level of operation-revenues guarantees, estimating operational costs and usage fees. With these 6 items, relative priority, relative impression which is sensible to risk and extent of difficulty in presenting data which is objective were quantitatively analyzed by the ordering agency, design company and constructor groups. From the analysis, there were some similarities between the design company and constructor groups while there was less of similarities between the ordering agency and design company or constructor. The government is diversifying the methods of project promotion, and PPI project from infrastructure-centered to public culture facilities are being expand. The current study will provide not only supporting efficient negotiation but also revitalizing PPI projects.

• Journal of the Korean Society for Library and Information Science
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• v.23
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• pp.263-301
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• 1992

In recent years, Korean public libraries, placed under changing circumstances, require that some new and positive financial policies be formulated for the improvement of their services. T he purpose of this study is to propose a scheme to ensure the revenues of Korean public libraries. The main contents of this study are as follows : (1) Public finance theory is applied to the question of why the public library is publicly supported. The public library does not contribute to stabilization, but it does playa role in each of the other public sector functions : allocation of resources and redistribution of income. In public finance terms there is justification for at least partial subsidy of public library services, which have the attributes of public goods, merit goods and externalities. (2) Public libraries in Korea find themselves suffering from limited budgets. They are neglected in national and local budgets. The lack of adequate funding for library collections prevents libraries from rendering efficient services. (3) In order to put the finances of the Korean public library system on a firm basis, the following proposals are made: 1) It is proposed that the parallel administration under which public libraries are organized be unified to be directly under the local governments. 2) It is proposed that the legislative and administrative system for public library finance be strengthened. (1) Library expenses should be itemized independently in the calculation of general grants-in-aid to local governments. (2) A fixed portion of the total municipal revenue should be appropriated for public library services. It can be executed by making provisions expressly in the annual guidelines for budgeting, municipal ordinances, or in the Library Promotion Law. The rate of allocation should be specified as a part of the national public library development plan. (3) Library tax as a local tax can be imposed. An indirect tax is preferable in order to avoid public misunderstanding and antagonism. 3) The augmentation of the specific grants-in-aid for the public library is proposed. The Library Promotion Law and the Law on Budget and Administration of Grants should be amended to oblige the central government to give financial assistance to local public libraries. 4) It is proposed that strategies to encourage private endowments be worked out. Revision of the Law on Tax Reduction and Exemption and the activation of an advisory library committee at each public library are recommended. 5) Funding and utilization of the envisioned Library Promotion Foundation is proposed. Government contributions, contributions from the Culture and Arts Foundation, and donations from individuals, corporations, and enterprises can be considered as the financial resources of the Foundation. 6) It is proposed that the structure of the Korean Library Association be consolidated to exercise greater influence over the formation of national policy on the public library system. 7) It is proposed as an ultimate guarantee of the health of the public libraries that the citizenry be educated to strongly support library services in responce to the active services provided by the public libraries.

• Asian-Australasian Journal of Animal Sciences
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• v.23 no.6
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• pp.814-824
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• 2010

The objective of this research was to assess the effect of experience, education, record keeping, labor, and decision making on monthly milk yield per farm (MYF), monthly milk yield per cow (MYC), monthly milk revenue per farm (MRF), and monthly revenue per cow (MRC) of dairy farms supported by a private organization in Central Thailand. The dataset contained 34,082 monthly milk yield and revenue records collected from January 2004 to December 2008 on 497 farms, and information on individual farmer experience and education, record keeping, and decision making obtained with a questionnaire. Farmer experience categories were i) no experience, ii) one year, iii) two to five years, iv) six to ten years, v) eleven to fifteen years, vi) sixteen to twenty years, and vii) more than twenty years. Farmer education categories were i) no education or primary school, ii) high school, and iii) bachelor or higher degree. Record keeping categories were: i) no records and ii) kept records. Labor categories were: i) family, ii) hired people, and iii) family and hired people. Decision making categories were: i) decisions made by farmers themselves, ii) decisions made with help from government officials, and iii) decisions made with help from organization staff. The mixed linear model contained the fixed effects of year-season, farm location-farm size subclass, experience, education, record keeping, labor, and decision making on sire selection, and the random effects of farm and residual. Results showed that longer experience increased (p<0.05) monthly milk yield (MYF and MYC) and revenue (MRF and MRC). Farms that hired people produced the highest (p<0.05) monthly milk yield (MYF and MYC) and revenue (MRF and MRC), followed by farms that used family, and the lowest values were for farms that used both family and hired people. Better educated farmers produced more MYC and MRC (p<0.05) than lower educated farmers. Farms that kept records had higher MYF and MRF (p<0.05) than those without records. Although differences among farms were non-significant, farms that received help from the organization staff had higher monthly milk yield (MYF and MYC) and revenue (MRF and MRC) than those that decided by themselves or with help from government officials. These findings suggested that dairy farmers needed systematic training and continuous support to improve farm milk production and revenues in a sustainable manner.

• Journal of Digital Convergence
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• v.13 no.12
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• pp.151-160
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• 2015

As a lexical meaning, casino is defined as "a certified gambling house, equipped with recreational facilities such as dance and music, etc., where people play roulette or cards." Casinos started from 17th to 18th century for European nobility and their social meetings and established a casino industry framework in the United States in the 1930s. The success of the casino business leads to the increase of sales; it became very helpful for the local and national government revenues and also for the related incidental tasks. Casino operations include a variety of fields, such as general customer management, dealer game management, security, account management, currency exchange, re-exchange management, marketing management, comp management and placement management, etc. These operations should be organically connected to each other by information systems such as a groupware, ERP and Customer Relationship Management (CRM), etc. In addition, in order to effectively manage comprehensive entertainment service, including accommodation and tourism, it is necessary to develop an information system which supports casino business and collateral entertainment service, collects the data generated throughout the business and provides information about the situations of management. Thus, this study will propose a casino information system designed and implemented, considering these details.

• Korean Security Journal
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• no.13
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• pp.507-528
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• 2007

June 2006, five korean oil workers, three who worked for Daewoo and two for Korea Gas, released after being held hostage by separatist militants in Nigeria. The kidnapping was happened in the Niger Delta where armed separatists are demanding a larger share in oil revenues and compensation for environmental destruction due to oil exploration. Seven months later, nine Korean pipeline workers of Daewoo together with a Nigerian were kidnapped again and safely released thanks to the efforts of the company and the Korean government. These two kidnapping incidents have shown that companies engaged in the overseas business are not safe any more from the terrorist attacks and has given an invaluable lesson that the company having an intention to go abroad for business should take all possible anti and counter-measures against terrorism. The main purpose of this study is to suggest a guideline for the establishment of counter-terrorism and security strategy against terrorist attacks on the private companies at the overseas. In order to foster a better understanding of the problem, a brief history of terrorism is presented in the first part. In addition, this study analyses and describes the variations of terrorist attacks against private companies together with the terrorism related environment of Korea. Based on the outcome of the study, this paper takes a global view and perspectives of terrorist attacks against private companies and suggests consideration for the future.

• Health Policy and Management
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• v.10 no.3
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• pp.108-128
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• 2000

The Korean government has implemented the policy for merging 141 health insurers into Korean Unified Health Insurer (KUHI) in July of 2000. The unification of multiple insurers will definitely effect the stability of financial management, equity of premium burdens and efficiency of administrative management. However, it is difficult to predict what forms the far-reaching effects of the unification would take. Thus, pursuing the unification may be express as a huge policy experiment. In order to lead the unification, which lies on a crossroad between success and failure, to the road of success, we need to infer the problems and obstacles predicted in the step-wise processes of merging organizations, finances and the systems of computing premium, and come up with the effective means to maintain the stability of financial management, to improve the equity of premium burdens and to increase the efficiency of administrative management. Thus, I first described the changes of the Korean medical insurance system, and analyzed the performances of self-employed medical insurance 1 year after the integration of societies in October of 1998. At the base of examining the stability of financial management, equity of premium burdens and efficiency of administrative management, I predicted the problems and obstacles that could occur after the unification of the multiple medical insurers, and proposed a few ways of leading the unification of the multiple medical insurers in Korea to success. The most worried factor is that insurance finance would become unstable since the expansion of premium revenues is not easy because raising the premium for all Koreans is to be difficult. In addition, the unification of insurance finance could weaken the insurer's efforts for declaring real incomes of the self-employed and increasing the collection rate of premiums from them. This weakening would be the decisive factor of lowering the equity of premium contributions between the self-employed and employees. And bureaucratization and rigidity that are unavoidable in a gigantic unified organization could lower the efficiency of administrative management. Furthermore, by having 3 labor unions in the unified organization, it is possible to experience frequent difficulties and discords among the unions and between the unions and organization. Thus, when smooth pursuing of the unification of multiple insurers gets difficult, the social expenses derived from the failure would eventually end up on all Koreans. The unification is to be performed after coming up with the ways to eradicate these worries, so that the unification of multiple insurers would step onto the road of success.