• Asian Journal of Business Environment
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• v.7 no.3
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• pp.17-22
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• 2017

Purpose - Clarifying one of the biggest public Hospital Costs and incomes according to patients' case mix. It leads to prepare financial information about pubic medical tariffs and hospital operational costs. Research design, data, and methodology - This study calculates the costs both, with and without taking into account capital costs. This holds for comparison of hoteling based on case mix in all medical procedures. The checklists were reviewed and filled by reviewing accounting documents of the hospital, warehouse exclusion list, and daily books of laundry and CSR. Data was analyzed descriptively by using Excel. Results - In both cases, the hospital is losing in terms of hoteling. Because the buildings and equipment are new, this loss is not tangible. However, this will be revealed when costs of reconstruction and replacement of equipment. The loss rate per day of hospitalization was 569318 Rials for Coronary Care Unit (CCU), 528171 Rials for Post Intensive Care Unit (Post ICU), 474570 Rials for ICU, 233183 Rials for Post CCU and 204803 for Surgical ward. Conclusions - Income of hoteling was lower than its costs. ANOVA showed a strong relationship between case mix and hospital costs as well as case mix and its income. This suggests that optimal case mix can minimize the costs and maximize income.

• KSCI Review
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• v.6 no.2
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• pp.20-35
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• 1999

Today, the traditional office system doesn't accomplish the function of office well on account of the change of socioeconomic environments We can expect that aspect will grow from bad to bad in the 21st century. So, I insist that the alternative office is a cure for the problem The alternative office means a new form of offices, e,g. Team office, Hoteling, Small office home office. Satellite office, Cyber office. etc., as a alternative of the traditional office. I believe that alternative offices on the basis of a powerful information technology will perform the function and the role of office efficiently, and then these are fixed on the new paradigm of the information-intensive offices.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.34 no.2
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• pp.35-48
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• 2011

In this paper, we have studied the impact of adopting XBRL (eXtensible Business Reporting Language) on information asymmetry in capital markets with the additional research on the usefulness of XBRL data how to improve the quality of accounting information. From the Kosdaq XBRL service, the samples are selected including 38 adopted companies and the 30 non-adopted companies for the paired analysis. The daily stock return volatility (VOLA) as independent variable and other several controlling variables have been added for the regression analysis to measure the impact on information asymmetry in capital markets. he analytical result indicated that the asymmetry hypotheses that XBRL data will give a significant impact on the capital market and will reduce the volatility, which are expected in the hypotheses. This is the first analytical research on the capital market and its impacts to the capital market from adopting XBRL based accounting information. Additionally, the analysis showed the impacts on the reporting cycle of accounting information and its usefulness of accounting data itself.

• Journal of Climate Change Research
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• v.6 no.4
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• pp.345-355
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• 2015

In this study, we researched a space allocation method of emissions from domestic coastal shipping (passenger ship, cargo ship, fishing boats). We were building a geographic information data that is used in GIS for emissions of space allocation, and presented a methodology capable of performing the space allocated for each grid by calculating the emissions. Passenger ships were assigned emissions of routes each the ship that operated at a fixed. Emissions of crusing mode of cargo ship, was equally assigned to the safe operation line, which is defined for domestic cargo ship. Also, Emissions of maneuvering (moving into or out of port) and hoteling (operations while stationary at dock), was assigned in consideration of anchorage in the major port. Fishing boat was evenly allocated monthly emissions in the country every month fishing grounds formation zone. Based on these results, it tries to provide the basic data that can be used when you want to create a local government measures to reduce scenario in the future.