• Journal of Technology Innovation
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• v.5 no.2
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• pp.155-177
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• 1997

Since 1995 the Korean Ministry of Science and Technology has introduced and implemented a project based system (PBS) for awarding R&D funds. While capital investments for national laboratories such as buildings and research facilities are supported by the government, normal operating expenses including personnel expenses should be earned by national laboratories through open competition under PBS. The project budget includes both direct research costs and indirect costs. The purpose of this paper is to examine the components of indirect costs and to examine determinants of indirect costs of national laboratories in Korea. The indirect costs of nineteen national laboratories are examined. The direct personnel costs and indirect personnel costs out of total personnel costs are 72% and 28%, respectively. The average indirect cost rate is 74.1% of direct personnel costs. Major components of indirect costs are general operating costs, indirect personnel costs, taxes and dues, and expenses related to the usage of equipment. The significant determinants of indirect cost are indirect personnel ratio. the ratio of unique projects, the type of national laboratories (pure research laboratories or other), and asset activity ratio measured as research divided by total assets. The high indirect personnel ratio, the high ratio of unique projects, the laboratories classified as other, the low asset activity ratio are related to high indirect cost rates.

• Journal of Korean Academy of Nursing Administration
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• v.12 no.1
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• pp.63-75
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• 2006

Purpose: This study was aimed to specify roles of nurses from the anesthesia and recovery room by analyzing nursing activities as well as anesthesia nursing during surgery. Method: The objects were 12 RNs working in the recovery room of a university hospital located in Incheon. Self-report was performed by measuring stop-watch for five days from May 17th to May 21st in 2004. Research method was designed to record the time and frequency of the nursing activity from anesthesia and recovery room based on nurses' statement and other references for five days. The data were analyzed with descriptive statistics, ANOVA, and t-test via SPSS Win 10.0 program. Result: Nursing activities in anesthesia recovery room were classified into two different characteristics such as direct and indirect nursing activity. The activities consisted of 11 direct nursing areas and 39 nursing activities in anesthesia preparation room. The indirect nursing was classified into 8 nursing areas and 32 nursing activities. The direct nursing was classified into 12 nursing areas and 55 nursing activity. Also, the indirect nursing was classified into 7 nursing areas and 21 nursing activities in recovery room. In terms of prevalence of nursing activities in the anesthesia preparation room, observation and cooperation of anesthesia was the most prevalent activity, drug and eqipment management the second prevalent, and drug administration the third. On the other hand, in the recovery room, the most prevalent activity was vital sign checking and observation, the second most prevalent activity informative activity, and the third body temperature control. Nursing activity time was recorded according to the nursing characteristics. In the anesthesia preparation room, the direct nursing spent for 8092.20 minutes was larger than the indirect nursing spent for 7198.50 minutes. Also, in the recovery room, the direct nursing spent for 2361.16 minutes was larger than the indirect nursing spent for 1134.13 minutes. 4. Nursing activity time was compared to duty shifts. In the anesthesia preparation room, the direct nursing was more prevalent on day shift and the indirect nursing was prevalent on evening shift. However, in the recovery room, both direct and indirect nursing activities were prevalent on day shift. Conclusion: The role of anesthesia and recovery room nurses was analysed according to the time, frequency, and its characteristics.

• Journal of the Korean housing association
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• v.21 no.4
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• pp.23-31
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• 2010

This study aims to examine the educational function space of university dormitories at local universities with corridor centered structure in Honam area regions based on direct and indirect parameters on the whole satisfaction of users in residential environment factors and personal characteristics. First, according to relations among parameters, educational and cultural activities of four major activities within the dormitory had indirect influences on social activities, eating and sleeping activities had no direct influence on other activities. And social activity had direct influence on the general satisfaction as an important parameter and educational and cultural activities had indirect influence on the whole satisfaction through social activities. Detailed results show that, in the first educational activities directly affecting the lighting and air conditioning facilities (0.22), safety (0.326), Territoriality (0.327), the space density (-0.167), directions (-0.166) and yeohyang having personal characteristics and the safety of the second cultural activities (0.183), Territoriality (0.361), Aesthetics (-0.13) and the personal characteristics Sex (-0.179), the direct effect, third, and erosion has a direct impact on activity The flexibility of the space factor (-0.128) and Territoriality (0.38) and the personal characteristics grade (0.172), respectively. Fourth in social activities directly affecting the pathfinding (-0.104), and parameter, education (0.388) and cultural activities (0.445), and some of the factors affecting the indirect lighting and air conditioning facilities, safety, and Territoriality, the space density, directions, grade, they could influence through educational activities to be analyzed. That is, territoriality in educational function space is the important factor that users react very sensitively in educational, eating and sleeping activities and educational function space must secure area and division considering personal and public use as the space accommodating activity which is lacking in unit residential space. Accordingly, the safety of educational function space in university dormitory is considered as the fundamental safety matter on the fire prevention, hygiene and cleanness for users in the satisfaction of educational and cultural activities.

• Journal of Korean Academy of Nursing Administration
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• v.8 no.1
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• pp.17-29
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• 2002

The purpose of this study was to examine the application of the Activity-based Costing(ABC) system to analyze the cost of nursing services in the delivery room in a major medical center.The results of this study are as follows;1. In order to calculate the cost of nursing activities, 67 activities of staff nurses on a delivery room were identified and classified as direct nursing activities(45.2%), the indirect activities(32.1%), general management activities(13.9%) and others(8.8%).2. Nursing cost in the delivery room was classified into activity cost(29.9%) and common cost(70.1%). Activity cost involved direct activity cost of staff nurses. The common costs were categorized into indirect activity & general management cost of staff nurses, management cost of the head nurse and activity cost of assistants.3. The final cost objects of nursing services in the delivery room were nursing service for women who had normal vaginal deliveries and nursing service for women who had preterm labor.The total cost of nursing service for a woman who had a normal vaginal delivery was 165,710 won (100.0%). The cost incurred through direct activity cost of staff nurses(58,242 won, 35.1%), indirect activity & general management cost of staff nurses (55,643 won, 33.6%), management cost of head nurse (16,211 won, 9.8%), activity cost of assistants (35,614 won, 21.5%).If the number of days of hospitalization was presumed to be 14 days, the total cost of nursing service for woman who had preterm labor would be 1,845,901 won (100.0%). The cost incurred by direct activity cost of staff nurses in the activity cost (341,349 won, 18.5%), indirect activity & general management cost of staff nurses in the common cost(779,002 won, 42.2%), management cost of head nurse(226,954won, 12.3%), activity cost of assistants in the common cost(498,596 won, 27.0%).In this study, the cost of the nursing services in the delivery room was calculated based on the ABC system. The results of this study showed that resources are assigned to the nursing activities in the delivery room and the mechanisms for assigning the cost of activities for nursing services.

• Journal of the Korean Society of Safety
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• v.16 no.2
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• pp.63-68
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• 2001

In this study the main elements which can be commonly adopted to every kind of business are selected through the research, case-study, benchmarking common items of a direct or indirect loss cost. As a result of the development of a program for evaluating loss cost a case or accumulated data can be easily managed through estimating the direct and indirect loss cost as tell as the ratio between directs and indirect cost. The program is fit to case-study and we are compared direct cost with indirect cost. Automatically, this program showed ratio between directs and indirect cost for style, scale of accident The person in charge of safety and hygiene can have better chances to get into management also the owner or the CEO can recognize the importance of management of safety and hygiene. So this can guide the company to invest in a prevention of disaster and to adopt a safety and hygiene management promote the prevention activity of a company, and finally decrease the accident rate in the country.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.22 no.52
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• pp.355-363
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• 1999

As the indirect cost is increasing, ABC(Activity-Based Costing) Method that can distribute the indirect cost to each products is more effectively used. Especially for a Hospital to provide better medical service with patients, It's necessary that build ABC System to provide a regular cost information. This study proposed methodology enabling accurate cost analysis from importing concepts of ABC in a Hospital and presented a Cost Information Table for Work-Time Table and Output Services to calculate ABC.

• Journal of Korean Academy of Nursing Administration
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• v.3 no.2
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• pp.123-136
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• 1997

The purpose of this study was to confirm the classification of nursing activity and to analyze the time of nursing workload in a new open hospital. The data were collected from 20 nurses working in 6 general nursing units by 4 trained observers. The tools used for this study were an observation recording sheet and a classification sheet of nursing activity. The classification sheet was constructed to be adaptable to each hospital system based on the instrument described in the literature. The results of the study are as follows : The direct nursing activities consisted of 6 sections, 33 subsections and the indirect nursing activities consisted of 14 sections, 53 subsections. The direct nursing activities included medication, measuring and observation, care of therapies, care of physical comfort, laboratory and treatment. The indirect nursing activities included preparation of medical utensils, collection of information and assessment, recording, phone communication, professional interaction related to patients, personal time, assigning work to staff, patient eaucation and training, interaction with lab, transfer of administration of utensils, checking physician's order, dietary service, management of pollution and contagion, guide direction. Nurses spent 127.6min for direct nursing activity during day duty. It was 24.5% of total nursing activity. Within that activity medication had the highest percentage of time(40.09%), followed by communication and education with patient(24.76%), measuring and observation (16.93%), laboratory and treatment (12.85%), care of therapies(3.21%) and care of physical comfort (2.16%). The time breakdown for indirect nursing activities is as follows ; the preparation of medical utensils 22.3%, collection of information and assessment 20.29%, recording 20.27%, phone communication 8.14%, professional interaction related to patients 7.33%, personal time 7.24%, with the remaining timeshared by staffing, patient education and training, interaction with lab, transfer of administration of utensils, checking physician's order, dietary service, management of pollution and contagion, guide direction. In the analysis of the relationships between the working time and the work allocation characters of the nurses(including nurse's experiences. nurse-patients ratio, nurse-rooms ratio, and character of nursing unit) ; There were no significant differences in direct-indirect nursing times between nurse's career years. There was significant difference in direct nursing time between assigned patient numbers. The nurses assigned larger number of patients spent significantly more time in direct nursing care than that of the smaller. On the other hand, there was no significant difference in indirect nursing workload between the assigned patient numbers. There were no significant differences in direct-indirect nursing time between an allocated patient's room numbers. There was significant difference in working time between working places. The nurse in the medical unit spent more time in direct nursing care than her counterpart in the surgical unit. However there was no difference in direct nursing time between two groups. The study results indicate that nurses spent less time in the direct nursing care than in the previous studies even though the hospital system has been modernized. On the other hand they spent much more time for the coordinating role within the interdisciplinary team and for the overlapping paperwork. Therefore it is recommended that patient oriented job description and more efficient usage of modernized utilities be made.

• Journal of the Korean Society of Food Science and Nutrition
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• v.28 no.3
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• pp.599-606
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• 1999

Water extracts of persimmon leaf tea(PLTE), green tea(GTE) and oolong tea(OTE), at the con centration used for human consumption, were examined for inhibitory effects on the mutagenicity of major classes of dietary and environmental mutagens including indirect acting mutagens, B[ ]P (benzo[ ]pyrene), IQ(2 amino 3 methylimidazo[4,5 f]quinoline), 2 AA(2 aminoanthracene) in the presence of S9 mix and direct acting mutagen, 4 NQO(4 nitroquinoline 1 oxide) without S9 mix, using the modified Ames Salmonella/microsome assay. PLTE, GTE and OTE showed very potent and concentration dependent antimutagenic effects against indirect acting mutagens B[ ]P and IQ. At the maximum concentration(16,200 g/plate) of each tea extract, number of colonies decreased in a dose dependent manner up to 82~100%. Similar inhibition of PLTE, GTE and OTE were seen at higher concentration in the mutagenicity of the 2 AA following an initial increase in the activity at lower concentration. However, the mutagenicity of the direct acting mutagen 4 NQO were not suppressed at lower concentration of the three tea extracts, and higher concentration of the tea extracts enhanced mutagenic activity of the mutagen. There were no differences in the mode of antimutagenesis between PLTE, GTE, and OTE, in both Salmonella typhimurium TA98 and TA100 strains against the same mutagen. In conclusion, the water extracts of persimmon leaf tea, green tea and oolong tea possess marked antimutagenic potential against a variety of important dietary and environmental indirect acting mutagens, but the activity was not observed against the direct acting mutagens. These results suggest that the mode of inhibitory action may not have resulted from direct interaction between tea extracts and the mutagens, but rather from indirect metabolic inactivation of mutagens by tea extracts.

• Journal of Korean Academy of Nursing Administration
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• v.6 no.1
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• pp.55-81
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• 2000

This study examined nursing care in a Newborn Intensive Care Unit (NICU) by reviewing nursing activities for the newborns. Through direct observation, time used for nursing care according to the nursing activity, shift, day of the week, and position of the nurses was measured. This study was done on November 15, 21, 24, 1999 at a university medical center hospital and included eight nurses and 179 newborns as the study subjects. The data were collected from the medical records, and by using a nursing activity record for the NICU, and a nursing activity time record for the NICU. The first step in the data collection process was to develop a list of nursing activities which was done through a literature review, examination of medical affairs and duty records. Content validity was measured by a panel of three professors who were experienced clinicians. In the second step two pre-training sessions were held with three sophomore student nurses who then measured the time for each nursing activity using a stopwatch. The data were analyzed using frequencies for nursing activities, averages, percentages and ANOVA for differences between shift and between days of the week, and percentages and t-test for differences according to position of the nurse. The results are as follows: 1) The total number of activities was 156, direct or indirect nursing activities. Direct nursing activity classified according to physical, educational, emotional/social/economic/spiritual needs. There were 109 direct nursing activities in 16 fields. 2) The order of nursing activities, according to time required, was record keeping, nutritional care, measurement/observation, medication, hygiene care, examination and specimen collection, and checking supplies, and according to frequency, measurement/ examination, record keeping, nutrition care, hygiene care, elimination care and medication. 3) According to shift, direct care during the night shift at 313.4 minutes was the longest time and indirect nursing care during the night shift at 252.2 minutes was the highest time. 4) For days of the week, Monday had the highest time for direct care 275.8 minutes (34.6%) and Wednessday had the highest time for indirect nursing care 269.6 minutes (36.1%). 5) For nursing time according to position of nurse, general nurses had the highest for direct care (330.7 minutes), nurse managers for indirect nursing activities (239.0 minutes) and general nurses for individual private time (63.9 minutes). The results of this study show that the major nursing time consuming activities included record keeping, nutrition care and measurement/examination. For newborns, time needs to be allowed for care to be sensitive, sophisticated and specialized rather than concentrated on indirect nursing tasks such as record keeping. Therefore, it is imperative to develop computerized systems that support a systematic approach to record keeping which is more efficient. Moreover, nursing needs according to shift, day or position of nurse can be utilized in assessing nursing resources through a computerized process.

• Health Policy and Management
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• v.8 no.2
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• pp.88-109
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• 1998

The main purpose of this study is to compare the traditional cost system and ABC(Activity Based Cost) system of clinical laboratory department in a hospital. The study subject was 296 services in clinical laboratory from March, 1997 to August, 1997. In a new costing system, cost for a lab test consist of direct cost element, activity based cost element, and allocated common cost element. In a traditional cost system, cost elements included direct cost element and indirect cost allocated based on test volumes The major findings of this research were as follows. 1. In the application of ABC system, total cost was analyzed as follows. Direct cost was 39.3% of total cost. Activity cost and allocation were 20.9% and 39.8%, respectively. The results of analysis to use traditional cost system were as follows. Direct cost was 39.3% and it was as same as the result of direct cost of ABC system. Indirect cost was 60.7%. 2. Activities of clinical laboratory of subject hospital were registration, pre-test operation, test, test result handling, delivery, culture, post-test operation, technical support, management support, and educational support. 3. The differences of the case of higher number of test case being carried out, the cost of ABC system was lower than the cost of traditional cost system. Otherwise in the case of lower number of test case being carried out, the rests have not been appropriately evaluated, and effective management were needed in clinical laboratory.