• 기술혁신연구
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• 제8권1호
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• pp.173-195
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• 2000

Activity-based costing(ABC) was developed in manufacturing companies. Recently, ABC has been also applied to cost analysis in service industries and government. In this paper, ABC is applied to research institutes, especially to cost management of government-supported research institutes. ABC is an effective tool in reengineering by removing non-value-added activities, costing R&D projects, managing indirect costs and evaluating performance in research institutes. A case of activity-based costing in a government-supported institutes is provided.

• PNF and Movement
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• 제9권2호
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• pp.39-44
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• 2011

Purpose : This study was aimed to examine the Influence of PNF indirect treatment for frozen shoulder patient Methods : Frozen shoulder patient was measured range of motion test of shoulder joint, visual analog scale(VAS) for pain and clean up the mirror activity at pre intervention and post-intervention in 2 weeks. Results : The ROM, activities of shoulder were increased and decreased VAS point for pain after treatments. Conclusion : We found that PNF indirect treatment could improve ROM and functions of shoulder and pain for frozen shoulder patient.

• 한국건설관리학회논문집
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• 제16권4호
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• pp.139-145
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• 2015

최근 건설 기업들은 노동력 부족, 원자재값 상승, 건설경기 위축 등으로 인해 새로운 건설시장 개척 및 자동화 기술도입을 적극적으로 추진하고 있다. 이러한 노력의 일환으로 최근 제조업의 생산프로세스와 건설생산프로세스가 결합된 모듈러 건축공법이 부각되고 있으며 이와 관련된 연구가 활발히 진행되고 있다. 모듈러 건축프로세스에서 공장제작의 가장 큰 장점 중 하나는 기존 건축프로세스에서 사용하기 어려웠던 제조업의 생산설비시스템을 활용한 생산원가(공사원감)절감이 가능하다는 것 있다. 이를 뒷받침하기 위해서는 대다수의 건축공종이 집중되어있는 공장제작단계에서의 원가산정이 정확해야 하며 특히 직접적인 계산이 어려운 간접비에 대한 구체적인 산정방인 필요하다. 그러나 국내 모듈러 건축산업이 시장도입단계로 이와 관련된 연구가 한정적으로 이루어지고 있어 모듈러 건축물의 원가왜곡현상이 나타날 수 있는 문제가 있다. 따라서 본 연구는 모듈러 건축물의 공장제작단계에서 국내계약법상에서 명시된 제조업과 건설업에서의 간접비 정의를 고찰하고 활동기준원가계산법을 통해 모듈러 건축물을 구성하는 모듈러 유닛별 간접비 산정방식을 제시하였다. 본 연구는 공장제작단계에서의 전 과정 뿐만 아니라 모듈러 건축물의 설계, 제작, 운송, 시공의 간접비 배분에 대한 기초자료로서 활용될 수 있으며 향후 모듈러 건축물의 공장제작단계에서의 원가산정 정확도 향상 및 모듈러 건축물의 전 생애주기에 따른 원가산정방안 마련에 기여할 것으로 기대된다.

• 한국물환경학회지
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• 제27권2호
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• pp.188-193
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• 2011

The effects of coagulants on the microorganisms when they are injected directly into the biological treatment facility for T-P removal have been easily observed from the results of past experiments. As such this study is set out to derive the effective plans for the coagulant dosage by analyzing the effects of the injected coagulant on the microbial activity during the chemical treatment for T-P removal. The research methods entailed the assessment of removal efficiency of T-P according to the coagulant dosage while changing the molar ration between Alum and influent phosphorus. At the same time Specific Oxygen Uptake Rate (SOUR) according to the coagulant dosage was measured. SOUR was used as a method for indirect assessment of the microbial activity according to the coagulant dosage. The results from the study showed that with the increase in the alum dosage, the removal efficiency T-P tended to increase. On the other hand, the increase in coagulant dosage resulted in the decrease in SOUR, which indicates the decrease in the microbial activity. Such reduction in the activity could be explained by the increase in the concentration of removal efficiency of $TBOD_5$. Based on experiment results from the study, it is determined that coagulant dosage affects the microbial activity. Moreover, the indirect assessment on the microbial activity using SOUR is considered possible.

• 대한안전경영과학회지
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• 제17권1호
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• pp.337-348
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• 2015

This research introduces the Financial Effect Measurement (FEM) models which measures both the improvement and the innovation performance of Quality Control Circle (QCC) and activities of Six Sigma. Concepts and principle of Comprehensive Income Statement (CIS), Balanced Scorecard (BSC), Time-Driven Activity Based-Costing (TDABC) and Total Productive Maintenance (TPM) are applied in order to develop the 4 FEM models presented in this paper. First of all, FEM using CIS depicts the improvement effects of production capacity and yield using relationships between demand and supply, and line balancing efficiency between bottleneck process and non-bottleneck processes. Secondly, cause-and-effect relation of Key Performance Indicator (KPI) is used to present Critical Success Factor (CSF) effects for QC Story 15 steps of QCC and DMAIC (Define, Measure, Analyze, Improve, and Control) of Six Sigma. The next is FEM model for service management innovation activities that uses TDABC to calculate the time-driven effect for improving the indirect activities according to the cost object. Lastly, FEM model for TPM activities presents the interpretation of improvement effect model of TPM Capital Expenditure (CAPEX) and Operating Expenditure (OPEX) maintenance using profit, cash and Economic Added Value (EVA) as metrics of enterprise values. To better understand and further investigate FEMs, recent cases on National Quality Circle Contest are used to evaluate new financial effect measurement developed in this paper.

• 한국조경학회지
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• 제36권1호
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• pp.1-11
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• 2008

Factors for promoting the resident participation in mountain villages are suggested to introduce the activity-oriented program of green tourism using a multinomial logit model(MNLM). Direct surveying, using a structured questionnaire was performed on local residents in the different types of rural tourism villages such as mountain villages, agricultural themed villages, and the mixed types of villages. The MNLM revealed that participation intention in the program was significantly higher for males, those with lower education, and residents in mountain villages. The participation intention of the program had a negative relationship with the increase of expected problems not from the program itself, but from the results of the program such as income distribution and nature destruction. Participation intention also increased with the indirect effects of an investment by the Village Development Project, such as local cooperativeness, public mind, etc. It was suggested that to introduce the activity-oriented program in mountain villages, negative effects from the results had to be minimized, and positive effects from the indirect changes between local residents had to be maximized through better communication and policy endeavors.

• Human Ecology Research
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• 제59권1호
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• pp.45-58
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• 2021

The present study examined whether enjoyable couple activity and common dyadic coping as daily positive couple interactions have direct or indirect effects on marital satisfaction through the mediation of sexual intimacy among urban Chinese women in the early years of marriage. The subjects were 182 urban women born under the one-child policy, who live in Heilongjiang, Anhui and Beijing provinces of China, and have been married up to six years. Data were collected using a self-administered questionnaire. We conducted a hierarchical multiple regression analysis in SPSS software and tested the significance of the mediation effects using bootstrapping method in Mplus software. The results of the study are as follows. First, both enjoyable couple activity and common dyadic coping had positive direct impacts on urban Chinese women's marital satisfaction and positive indirect impacts on marital satisfaction via sexual intimacy. Second, enjoyable couple activity was the strongest predictor of marital satisfaction, followed by common dyadic coping and sexual intimacy. The path model explained 48% of the variance in marital satisfaction. The results suggest that enjoyable couple activity, common dyadic coping, and sexual intimacy should be considered in the design of interventions to enhance urban Chinese women's marital satisfaction in the early years of marriage.

• 성인간호학회지
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• 제20권4호
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• pp.626-640
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• 2008

Purpose: The aim of this study was to construct leisure physical activity model of middle-aged women in urban area. Methods: Data were gathered by self-report questionnaire from 211 women aged between 41 and 59 years in urban community. The data were analyzed using the SPSS/WIN 10.0 program and the model was constructed using the LISREL 8.54 program. Results: Variables that have direct effects on leisure physical activity were health state, past leisure physical activity, social support, self-efficacy, and affect. Perceived leisure state and behavioral leisure attitude also influenced leisure physical activity in an indirect way. Perceived leisure state had a direct effect on self-efficacy. Behavioral leisure attitude, past leisure physical activity, and experience of exercise effect had significantly direct effects on affect Conclusion: It will provide basic information for developing strategies of programs to enhance leisure physical activity of middle-aged women in urban area.

• 한국간호교육학회지
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• 제4권2호
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• pp.249-263
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• 1998

The competence of newly graduated nurses is based on various clinical expriences gained when they were students. Therefore, instructors of nursing students, professors in nursing schools or directors in hospitals must play a critical role in assisting them to obtain various knowledge and experienced nursing skills. The purpose of this study was to investigate nursing care activities and nursing care hours practiced by nursing students in a general hospital. The subject students were total 214 nursing students, 2nd graders(sophomores) and 3rd graders(juniors) from 5 Junior Nursing Colleges in Seoul and they practiced at S general hospital to gain clinical experience. The data were collected for 4 days. The tools for this study were the direct nursing care activity list consisted of 15 nursing areas and the indirect nursing care activity list consisted of 9 nursing areas. The subject students were supposed to record their own score. The results of this study are ; 1. The nursing care hours per nursing student 1) The average total nursing care hours a day per each nursing student are 362.65 mins(6.04hr), the direct nursing care hours per each nursing stuent are 202.09 mins(direct nursing care rate 56.0%) and it is higher than the indirect nursing care hours, 159.75mins(indirect nursing care rate 44.0%). The direct nursing care rate of each student by a team approach in the evening shift(56.3%) is higher than that in the day shift(55.8%). 2) The hours of checking vital signs are the longest(47.35mins) among the direct nursing care activites and next is in order of counseling 8l emotional support, nurse rounds, and accompaning a patient during examination. The hours of reporting are the longest(32.39mins) among the indirect nursing care activites, and next is the activities related to education such as reviewing chart, looking up references, etc. 3) The freqency of checking vital signs practiced by nursing student is the highest(the average of 55.7 times) among the direct nursing care activities and next is in order of nurse rounds, assistance of feeding, and counseling & emotional support. The required time for nursing students to accompany their patient during examination is the longest(20.7mins) and next are in order of restriction on patient' activity, orientated by a head nurse, skin care, sitz bath, bathing & hair shampoo, and assisting with patients' exercise. 2. The nursing care hours per grader 1) The average hours of total nursing care per a nursing student are 369.2mins(6.2hrs) to 2nd graders, 355.9mins(5.9 hrs) to third graders. The direct nursing care rate per each nursing student to 3rd graders(59.3%) was higher than that to End graders(52.8%). 2) For 2nd graders, the highly marked nursing activities are teaching associated with direct nursing care activities such as drawing up papers, looking up references, reviewing charts, and being orientated by staff nurses. For 3rd graders, measurments, observations, and nurse rounds in indirect nursing care activities are taken highly 3) The most frequent practice of the nursing care activites is checking vital signs : 65 times to 3rd graders and 46.5 times to 2nd graders. Our suggestions based on the results of this study are : 1. It is recommanded to repeat the same designed study in a variety of clinical fields for further study. 2. It is recommanded to collect data not by self-record method but by observated method. 3. It is needed for nursing instructors in Nursing Schools and in hospitals to develop the guidelines and check-list of clinical practice courses.

• 여성건강간호학회지
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• 제8권1호
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• pp.69-84
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• 2002

The purpose of this study was to develope and test the structural model for depression in middle-aged women. A hypothetical model was constructed on the basis of previous studies and a review of literatures. The conceptual framework was built around eight constructs. Exogenous variables included in this model were volunteer activity, health status & economic status. Endogenous variables were meaning of life, self-esteem, perceived life stress & depression. Empirical data for testing the hypothetical model was collected using a self-report questionnaire from 216 middle-aged women in Pusan City. The Data was collected from May to June, 1999. Reliability of the seven instruments tested with Cronbach's alpha was ranged from .86-.94. For the data analysis, SPSS 7.5 WIN Program and LISREL 8.12 WIN Program were used for descriptive statistics and covariance structural analysis. The results of covariance structure analysis were as follows: 1. The hypothetical model showed a good fit with the empirical data. [$x^2$/df=2.87(p=.72), GFI=1.00, AGFI=.98, RMSR=.025, NFI=.99, standardized residuals ($-1.44{\sim}1.44$)]. 2. To heighten for the parsimony and fitness of the model, a modified model was constructed by deleting according to the criteria of statistical significance and meaning. 3. The modified model also showed a good fit with the data. [$x^2$=5.26(01=7,p=.63), GFI=.99, AGFl=.97, RMSR=.025, NFI=.99, standardized reslduals ($-1.50{\sim}1.45$)] Results of the testing of the hypothesis were as follows : 1. Self-esteem(${\beta}_{42}$=-.48, t=-5.64) had a negative and perceived life stress(${\beta}_{43}$=.20, t=3.21)had a positive direct effect on depression. Meaning of life had a negative direct(${\beta}_{41}$=-.17, t=-2.19) and a negative indirect effect through self-esteem on depression. Volunteer activity had a negative indirect effect through meaning of life, meaning of life and self-esteem on depression. Health status had a negative direct and a negative indirect effect through meaning of life, meaning of life and self-esteem on depression. Economic status had a negative indirect effect through perceived life stress on depression. Self-esteem was the most significant variable. 2. Volunteer activity(${\gamma}_{11}$=.43, t=6.78) and health status(${\gamma}_{12}$=.35, t=4.88) had positive direct effect on meaning of life. 3. Meaning of life(${\beta}_{21}$=.50, t=6.53) had a positive direct effect on self-esteem. Volunteer activity had a positive indirect effect through meaning of life on self-esteem. Health status had a positive direct(${\gamma}_{22}$=.18, t=2.23) and a indirect effect through meaning of life on self-esteem. Meaning of life was the most significant variable. 4. Economic status (${\gamma}_{33}$=-.44, t값=-6.01) had a positive direct effect on perceived life stress. The results of this study showed that self-esteem had the most significant direct effect on depression. Meaning of life and health status had significant direct effect on this self-esteem. Volunteer activity and health status had direct effect on meaning of life. The results of this study suggested that there is a need to develope intervention to promote degree of self-esteem and alleviate degree of depression in middle-aged women.