• Journal of the Korea Safety Management & Science
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• v.17 no.1
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• pp.321-335
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• 2015

This study introduces the methods to apply and develop the integrated Cost of Quality (COQ) and Time-Driven Activity-Based Costing (TDABC) model for seeking not only quality improvement but also reduction of overhead cost. Inefficient and uneconomical COQ activities can be identified by using time driver which also maximizes the quality improvement for Prevention-Appraisal- Failure (PAF) quality costs. In contrast, reduction of the indirect cost of unused capacity resource using Quality Cost Capacity Ratio (QCCR) of TDABC minimizes overhead cost for COQ activities. In addition, linkage between Overall Equipment Effective (OEE) and Time Driver develops the integrated system of Total Productive Maintenance (TPM) and TDABC model. Lean OEE maximizes when an Unused Time (UT) of TDABC that are TPM losses and lean wastes reduces whereas the TPM Cost Capacity Ratio (TCCR) of TDABC minimizes indirect cost for non-value added TPM activities. Numerical examples are derived to better understand the proposed COQ/TDABC model and TPM/TDABC model from this paper. From the proposed model, process mapping and time driver of TDABC are known to lessen indirect cost from general ledger of comprehensive income statement with a better quality innovation and improvement of equipment.

• Journal of the Korean Society of Food Culture
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• v.10 no.3
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• pp.155-166
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• 1995

Consumer awareness of current food labeling system and new nutrition labeling system which the government considers to adopt widely was assessed, from May to June in 1994, for 423 adults living in Seoul. Being highly conscious of food safety, they thought the current food label did not provide sufficient information. Dissatisfaction with the current system was shown higher in the female, young, or unmarried strata. The need for nutrition labeling system was widely recognized by 82% of total respondents regardless of sex, level of education, monthly income, and marital status. Although some expressed worries about proper management of the system, most of the respondents answered that the system would benefit them after all. In this connection, 59% of the respondents showed willingness to accept a price increase to be entailed by nutrition labeling. Nutrition informations that, they thought, should be covered were: calorie>minerals>cholesterol>protein>vitamins>fat>sodium. Additional labeling informations they called for were nutrient contents>RDA percentage>specific statement on reinforced or eliminated nutrients.

• Proceedings of the Korean Institute of Building Construction Conference
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• 2003.11a
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• pp.125-128
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• 2003

This study aims to feasibility study of the Youth Center. Welfare of adolescents is appeared to a matter of concern and interest as social problems of various kinds related adolescents including the fire at a beer bar in Inchon occur recently. In view of government, in addition to fairness of facility location, location of such facilities arc to be determined the respect to cost of locating facilities and developmental direction in the future. A feasibility study is and effective tool in determining the decision of investment or not and the level of investment priority on projects requiring a sizeable investment and the feasibility of a project. The first, it is to select reasonable location. It was selected three and two by consideration of facilities distribution and connection with others. Five proposal selected was estimated by five element of approach, demand, symbol, reality, environment. In result proposal I was chosen. The next, it is to estimate scales. It was estimated by analysis of catchment area, similar facilities, programs, in result 7,260㎡ come into analysis to the best gross area. The finally, it is to study on economical efficiency. Income Statement estimated was came out ₩1,7billion. in addition, it offer various benefit by public facilities.

• Proceedings of the Korean Institute of Building Construction Conference
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• 2003.05a
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• pp.125-128
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• 2003

This study aims to feasibility study of the Youth Center. Welfare of adolescents is appeared to a matter of concern and interest as social problems of various kinds related adolescents including the fire at a beer bar in Inchon occur recently. In view of government, in addition to fairness of facility location, location of such facilities are to be determined the respect to cost of locating facilities and developmental direction in the future. A feasibility study is an effective tool in determining the decision of investment or not and the level of investment priority on projects requiring a sizeable investment and the feasibility of a project. The first, it is to select reasonable location. It was selected three and two by consideration of facilities distribution and connection with others. Five proposal selected was estimated by five element of approach, demand, symbol, reality, environment. In result proposal I was chosen. The next, it is to estimate scales. It was estimated by analysis of catchment area, similar facilities, programs, in result 7,260$m^2$ cone into analysis to the best gross area The finally, it is to study on economical efficiency. Income Statement estimated was came out \1.7billion. in addition, it offer various benefit by public facilities.

• The Journal of Information Technology
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• v.1 no.2
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• pp.209-227
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• 1998

This study examines the relation between accruals components of earnings and stock return. Earnings are decomposed into four components: discretionary accruals, nondiscretionary accruals, nondiscretionary income and cash flow from operations. Because reported earnings in financial statement consist of cash flow from operations plus total accruals. We decompose total accruals into a discretionary accruals and a nondiscretionary accruals separately, This paper examines the incremental informational content of discretionary accruals and nondiscretionary accruals components of net income by regressing return on earnings'components in multivariate models. The empirical analysis is conducted on a sample of 1,580 firm-years comprising 158 firms during 1984-1995. Discretionary accruals are obtained by decomposing total accruals into discretionary and nondiscretionary accruals components, using a pooled variation of the Jones model(1991). These findings suggest that the discretionary accruals(measured using a variation the Jones model) is priced by the stock market. Specifically, the discretionary accruals and cash flow from operations are positively associated with the stock return, and also nondiscretionary income, discretionary accruals are positively associated with the stock return. While this result is consistent with the market prices the discretionary accruals because it captures value-relevant information. Additional test report evidence consistent with nondiscretionary accruals conveying information about the stock return.

• Research in Community and Public Health Nursing
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• v.10 no.1
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• pp.70-79
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• 1999

This study attempts to encourage the development of a rehabilitation delivery system as a substitute service for hospitalization such as a community based intermediate facility or home health care. We need substitute services for hospitalization to curtail the length of stay for inpatients due to car accidents. It focused on developing an estimation for early discharge based on a detailed statement of treatment from medical records of 109 inpatients who were hospitalized at General Hospital in 1997. This study has three specific purposes: First, to find the mean length of stay and mean medical expenditure. Second, to estimate the mean of early discharge from the mean length of stay. Third, to analyize the income effect per bed from early discharge. In order to analyze the length of stay and medical expenditure of inpatients the author conducted a micro and macro-analysis with medical expenditure records. To estimate the early discharge we examined with a group of 4 experts decreases in the amount of treatment after surgery, in treatments, in tests, in drug methods. We also looked their vital signs, the start of ROM exercise, the time removel, a patient's visitations, and possible stable conditions. In addition to identifing the income effect due to an early discharge, the data was analyzed by an SPSS-PC for windows and Excell program with a regression analysis model. The research findings are as follows: First, the mean length of stay was 47.56 days, but the mean length of stay due to early discharge was 32.26 days. The estimation of early discharge days was shown to depend on the length of stay. The longer the length of stay, the longer the length before discharge. For example, if the patient stayed under 14 days the mean length of stay was 7.09 while an early discharge was 6.39, whereas if the mean length of stay was 155.73, the early discharge time was 107.43. The mean medical expenditure per day of car accident patients was found to be 169,085 Won, whereas the mean medical expenditure per day was shown to be in a negative linear form according to the length of stay. That is the mean expenditure for under 14 days of stay was 303,015 Won and the period of the hospitalization of 15 days to 29 days was 170,338 Won and those of 30 days to 59 days was 113,333 Won. The estimation of the income effect due to being discharged 16 days was around 2,350,000 Won with a regression analysis model. However, this does not show the real benefits from an early discharge, but only the income increasing amount without considering prime medical cost at a general hospital. Therefore, we need further analysis on cost containments and benefits incending turn over rates and medical prime costs. From these research findings, the following suggestions have been drawn, we need to develop strategies on a rehabilitation delivery system focused on consumers for the 21st century. Varions intermediate facilities and home health care should be developed in the community as a substitute for shortening the length of stay in hospitals. In home health care cases, patients who want rehabilitation services as a substitute for hospitalization in cooperation with private health insurance companies might be available immediately.

• Journal of the Korean Institute of Rural Architecture
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• v.4 no.3
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• pp.39-52
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• 2002

Some projects being in force by the Ministry of Government Administration & Home Affairs and the Ministry of Agriculture & Forestry for farm village area activation offers experience activity of various form to city dwellers, and to farm village inhabitants, affirmative effect is expected in aspect that activation becomes possible for a lot of visitors. But, to farm village(rural district) area activation that huge budget and effort carried out successfully, there are some items that specialist, administration and the persons concerned must inspect together now. First, to project for farm village area activation succeeds; leading participation of inhabitants should be premised. Second, that stagnated economy revives is as rightful result that appears in case farm village area activation effort succeeds. But, can drop more highlights like the value pursuit of life in case put success or failure of all businesses in income enlargement. Third, because inhabitant cultivates own in making process, the attachment and pride for area can be inculcated. Doing not become focus is set to economical logic to do, the heritage of area as well as history culture, must consider that apply eco-museum concept that magnify nature heritage and industry heritage. Fourth, actually the plan period given usually is too shortly than received huge budget. Furthermore, in case it carries out by desirable inhabitants leading type so. Project that not consider the period that is cost to the statement of inhabitants' active opinion and finding out a point of compromise may be hard to get desirable result.

• The Journal of Korean Academy of Prosthodontics
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• v.46 no.6
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• pp.610-619
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• 2008

STATEMENT OF PROBLEM: Factors affecting patients' decision-making for dental prosthetic treatment should be examined in terms of understanding improving patients' oral health. PURPOSE: The main purpose of this dissertation was to investigate patients' dental prosthetic treatment and factors affecting patients' decision-making for dental prosthesis treatment in Deagu and Gyungbook areas. MATERIAL AND METHODS: This study was based on the preliminary survey of dental patients conducted from July 1 to August 31 in 2006. A total of 700 questionnaires had been distributed and 640 were collected. 629 questionnaires were used for the statistical analysis. Descriptive and inferential statistics, such as frequencies, cross tabulation analysis, correlation analysis, logistic regression analysis, and multiple regression analysis were introduced. In the multiple regression analysis and logistic regression analysis, twenty-two independent variables were employed to explore the factors which have impacts on decision-making and satisfaction. RESULTS: The results of this dissertation are as follows: Logistic regression analysis turned out that monthly income, age, degree of expectation, marital status, and employer-insured policy of national insurance statistically increased the odds of decision-making of dental prosthesis treatment. But educational attainment decreased the odds ratio of the decision-making of dental prosthesis treatment. However, the rest independent variables do not have statistically significant impacts on the decision-making of dental prosthesis treatment CONCLUSION: Among independent variables, marital status had the most significant influence on the decision making of dental prosthesis treatment. Finally, suggestions for the future study and policy implications to improve satisfaction of the patients' dental prosthetic treatment were discussed.

• Information Systems Review
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• v.6 no.1
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• pp.37-51
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• 2004

With the fee-based policy starting in 2001, the income statement of the contents providers shows that the contents sales is the number one portion, while the dotcom companies focusing on community sites have difficulties in diversifying business models. To overcome this problem, Freechal, a leader of community sites, employed a fee-based strategy for the first time in 2002, however, this attempt was failed because of a rapid decreasing number of community members. Many Internet companies too much relying on advertisement sales have been trying to turn into the fee-based business model, however, it is difficult for them to make an action plan owing to little research in this field. This paper provides an overview of community sites including their history, business models, and characteristics as well as suggests the implications from a Freechal case.

• Korea Journal of Hospital Management
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• v.12 no.2
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• pp.43-68
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• 2007

The administration of a regional public hospitals are expending from profit preference to publicity preference. The weight rate for a profitability and publicity of performance assessment has changed from 84:16 which was resulted by the assessment executed firstly in 1989 to 39:61 as resulted in 2004, the final assessment execution in 2005. Regional public hospitals are exerting and promoting a magnification in public sector to raise up the public-score. With comparison between publicity scores and profitability scores in original scores basis excluding weight rate, the publicity scores ranked higher than profitability scores although the latter was higher by 2002. However, for the administration performance of the regional public hospitals, the deficits increased 11 times from \92.6billion deficits with \460.3billion cost increased by 457% although income as \367.7billion increased by 394% comparing the last 2004 year to the first 1989 year for profit & loss statement of a regional public hospitals. There was analysis for the relation in yearly basis partitioning publicity and profitability for the assessment scores of the to regional public hospitals confirm the accumulated deficits of the hospitals like this attribute to the extension of public sector. The result showed that there was distinct plus relationship from 1999 although a minus relationship in general until 1997 except 1992 and there is a more plus relationship as approaching 2004. That is, it is hard to tell that the accumulated deficits increase of regional government medical center attributed to extension of public sector. On the contrary, the analysis showed the extension of public sector has a mutual relationship with uplift of profitability Meanwhile, it showed that operation cost rate and labor cost are the factors which influence a revenue & expenditure rate among the profitability index according to the results of relation analysis for the representative index of profitability and that of publicity.