• Title/Summary/Keyword: Labor Services

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A Study on Utilizing DEA in Efficiency Evaluation of Social Welfare Agencies (자료포락분석(DEA)을 이용한 사회복지관의 효율성 평가에 관한 연구 : 부산지역 사례를 중심으로)

  • Son, Kwang-Hoon
    • Korean Journal of Social Welfare
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    • v.52
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    • pp.117-141
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    • 2003
  • This study is to identify the efficiency in Busan social welfare agencies between input factors and output factors. For this purpose, gathered are the 2001 services reports of those study agencies. This study used 4 difference model, model 1; comparing input factor(social worker number & labor cost) about output factor(the total number of program used person), model 2; comparing input factor(the total number of social welfare agencies staff & the total working expenses) about output factor(the total number of program used person), model 3; comparing input factor(the total number of volunteer, social welfare agencies staff & a period of operation) about output factor(the total number of program used person), model 4; comparing input factor(the total number of volunteer, social welfare agencies staff, a period of operation & the total working expenses) about output factor(the total number of program used person). Charnes's study(1978) provided an analytical tool for efficiency services output of non-profit organizations, and DEA(Data Envelopment Analysis) was a analytical framework for evaluating the impact of social service outcome. the finding are as follows : (1) In the results of comparing 4 models as same standard, we can find 35-55%(16-25) efficiency agencies among the 45 social welfare agencies. (2) For all DMU becoming the efficiency 1 to standard of output factor, model 1; 33 agencies are increasing the social worker number($\Delta$0.8 number), 10 agencies are raising the labor cost of social worker($\Delta$1,189,000 Won), model 2; 30 agencies are increasing the total number of social welfare agencies staff($\Delta$1.25 number), 14 agencies are raising the total working expenses($\Delta$1,447,000 Won), model 3; 8 agencies are increasing the total number of social welfare agencies staff($\Delta$2.26 number), 14 agencies are increasing the total number of volunteer($\Delta$52 number), and 10 agencies are increasing a period of operation($\Delta$13 month), model 4; 24 agencies are increasing the total number of social welfare agencies staff($\Delta$1.8 number), 12 agencies are raising the total working expenses($\Delta$5,017,000 Won), 12 agencies are increasing the total number of volunteer($\Delta$43.2 number), and 23 agencies are increasing a period of operation($\Delta$16 month).

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The Spatial Linkage and Complex Location of Kumi Industrial Complex -The Case of No.1 Industrial Complex- (구미공업단지의 공장입지와 연계 -제1단지의 경우-)

  • Cho, Sung-Ho;Choi, Kum-Hae
    • Journal of the Korean association of regional geographers
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    • v.3 no.1
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    • pp.183-198
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    • 1997
  • This case study was conducted by verification the site characteristics based on the questionnaire and interview obtained from the all factories located at No. 1 developing area in Kumi industrial complex. The site characteristics were presumed from the process of location behavior and spatial linkage. Kumi industrial complex was developed to improve export industry at national levels by providing chief land price and benefiting various tax. Kumi industrial complex which enticed many factories is playing an important role in export industry in Korea. At beginning, the detention of large enterprises promoted the establishment of related small to medium sized factories into the complex. Two distinctive industries. textile and electronic, were reflected by the purpose to establish the complex and industrial characteristics of Taegu city. respectively. In Kumi industrial complex, positive responses on traffic and raw material supply and negative reactions on the environmental impact on social community as well as high labor charge were investigated. Especially the higher labor cost prevented to hire laborers effectively. In the linkages of spatial and raw material, most factories in the complex depended on the availability of out side the Kumi city. For the textile factories, the supply of raw material and parts were relied on Taegu and/or other cities, whereas in electronic factories purchased them mainly from other cities and partly from abroad. Although questionnaire and interview suggested it, most of the parts were supplied by a parts maturing companies on the complex to a few large enterprises. In the marketing linkage, textile factories revealed higher relation-ship with the foreign countries and sewing factories in Korea. On the other hand, electronic factories have strong relation-ships in the marketing linkage to the parts supplying companies in the complex or large-scale resembling companies in other cities. In the textile companies, the right for decision on purchasing raw materials and parts is belonging to the owner whereas mother enterprise usually have the right for the marketing. In the case of the electronic factories, all the purchasing activities are related to the sub-contracting companies. In the service linkage, the Quality of the service created spatial distinction. There was high linkages on inside of Kumi complex for the low grade services such as repairing and installing machines, whereas strong linkages on outside of the complex for the high grade services such as management, law, taxation, new product development. and manufacturing technology. In the linkages of activity on the R&D (research and development), electronic factories do not have sufficiently qualified institutes in the complex. Strong regional linkages in the field of textile and electronic industries revealed limitations of the local industrial complex. In the sub-contracting linkage, high linkage ship within Kumi boundary reflected the characteristics of industrial site in the complex. There, most decisions by the companies centered by the mother enterprise.

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Changes in the Religious Topography of the Great Gwanghaegun: Policies towards Buddhism and the Affected Buddhist Community (광해군 대(代)의 종교지형 변동 - 불교정책과 불교계의 양상을 중심으로 -)

  • Lee, Jong-woo
    • Journal of the Daesoon Academy of Sciences
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    • v.36
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    • pp.227-266
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    • 2020
  • The purpose of this paper is to review the representative Buddhist policies enforced during the reign of Gwanghaegun (光海君), the 15th king of the Joseon Dynasty, and the aspects of the Buddhist community affected by them. Through this, the influence and dynamism of Buddhism during the reign of Gwanghaegun will be revealed. Some of the findings will run contrary to what is popularly known about Joseon Buddhism and the policy of Sungyueokbul (崇儒抑佛), 'Revering Confucianism and Supressing Buddhism.' During the Joseon Dynasty, Neo-Confucianism was taken as an ideological background, and consequently, Buddhism was ostracized by the ruling class who advocated the exclusion of heretical views. This also characterized King Gwanghaegun's reign during the Mid-Joseon Dynasty. In reality though, the ruling class held mixed opinions about Buddhism, and this influenced the Buddhist community in the Gwanghaegun Period. The military might of Japan demonstrated during the Japanese Invasion of Korea in 1592, led the ruling class to recognize Buddhism, and as a result, the status of Buddhism rose to a certain extent. Based on its elevated status and the aftermath of the Japanese Invasion of Korea, the Buddhist community engaged in social welfare activities inspired by the notion of requiting favors, and the Buddhist community gained recognition for providing relief services. As a result, the number of monks increased, and the economic situation improved as land ownership was granted to temples and monks. This is the means by which the Japanese Invasion of Korea influenced the Buddhist policies of the Gwanghaegun Period and changed the religious topography of Buddhism. During the reign of King Gwanghaegun, the ruling class regarded Buddhism as heretical, but offered posthumous titles to monks who engaged in meritorious services during the Japanese invasions of 1592~1598. Favorable and/or preferential treatment was also granted to some Buddhist monks. In addition, monks began to perform labor projects that demanded organizational and physical strength, such as those which related to national defense and architecture. However, throughout the Gwanghaegun Period, the monks were paid a certain amount of compensation for their labor, and the monks' responsibility for labor increased. This can be understood as a partial reconciliation with Buddhism or an acceptance of Buddhism rather than the suppression of Buddhism often presented by historians. As for policies which affected Buddhism, the Buddhist community showed signs of cooperation with the ruling class, the creation and reconstruction of temples, and the production of Buddhist art. Through close ties with the ruling class, Buddhism during the Gwanghaegun Period saw the Buddhist community actively responded policies that impacted Buddhism, and this allowed their religious orders to be maintained. In this way, it was also confirmed that the monk, Buhyu Seonsu (浮休 善修) and his disciple Byeogam Gakseong (碧巖 覺性), took up leadership roles in their Buddhist community. The Buddhist-aimed policies of Gwanghaegun were implemented against the backdrop of the Buddhist community, wherein the ruling class held mixed opinions regarding Buddhism. As such, both improvements and set backs for Buddhism could be observed during that time period. The ruling class actively utilized the organizational power of Buddhism for national defense and civil engineering after the Japanese invasions of 1592~1598. Out of gratitude, they implemented appropriate compensation for the Buddhists involved. The Buddhist community also responded to policies that affected them through exchanges with the ruling class. They succeeded in securing funds and support to repair and produce Buddhist temples and artworks. A thoughtful inspection of the policies towards and responses to Buddhism during the Gwanghaegun Period, shows that Buddhism actually enjoyed considerable organizational power and influence. This flies in the face of the general description of Joseon Buddhism as "Sungyueokbul (revering Confucianism and supressing Buddhism)."

The Different View Point of Child Education Center Food Service Program between the Parents and the Teachers (유아교육기관에서의 급식관리 실태에 대한 교사 및 학부모의 인식 연구)

  • Lee, Young-Mee
    • Korean Journal of Community Nutrition
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    • v.10 no.5
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    • pp.654-667
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    • 2005
  • To survey the different view points about food service programs among parents and teachers, 2 types of questionnaires, which consisted of attitude, perception, satisfaction and demand of the food service program in child education centers, were used. The data was collected from 2450 parents and 450 teachers who attended a child education center in 16 provinces, nationwide. SPSS was used for descriptive analysis and ANOVA test and $X^2-test$. The frinding results were as follows. 1. The average serving size of meal (lunch) were 80 meals per day and 167 meals per day at large institutions. Mean cost of snacks was 14,709 won per month and mean costs of lunch were 29,319 won per month. The mean price was not significantly different according to the scale of institution. The numbers of servings of lunch, morning snack and afternoon snack were 5, 3.4 and 3.5 times per week each. $56.4\%$ of the institutions served meals to children in classrooms, but the national/public institutions, which were attending elementary school, served meals in a dining place in the elementary school. 2. Teacher controlled serving portion size of snacks $(79.6\%)$ and lunch $(88.8\%)\;and\;30.1\%$ of teacher did not allow leaving lunch food. The ratio of knowing about preserved meals of the teacher who worked at a small institution was significantly higher than the teacher who worked at large institutions (p<0.01). 3. Between parents and teachers, several different view points about school lunch programs were detected. Most parents and teachers wanted that the school lunch to be fully cooked and served at the child education institution itself, but $12.2\%$ of parents and $14.4\%$ of teachers wanted a catering service. The teachers group preferred 'lunch box from home' and 'home partially prepared lunch' as an ideal meal serving type than the parent groups (p<0.01). And there were significantly different view points about price factors in school meals, teachers group highly answered that operating expenses must be added in meal prices. 4. The teacher groups' priorities of education activities during meal time were a significantly lower score than parents group in overall education activities. Teacher and parent groups pointed out that individual sanitation activities were most important of the education activities during meal time, but promoting good eating habits was the lowest score in both groups. 5. 'Improving taste and food quality' was most urgent in food service at child education centers, but there were significantly different view points between parent groups $(64.5\%)$ and teacher groups $(43.8\%)\;(p<0.05)$. They answered at a lower percent in 'employee qualified person' and 'cost control' point to improve food service, but there were also different opinions between the two groups (p<0.01). 6. As to the matter of the advantages and disadvantages of catering services, two group answered that the advantages of a catering service were 'convenience' and 'to solve facilities and labor problems', disadvantages were 'lower in food freshness' and 'sanitation problems'. There were also several different view pionts in catering services, the parents groups were more anxious about food sanitation than teachers. This study found several different view points about school food services among parents and teachers. To improve food services at child education institutions, there is a need to adjust the differences between the two groups through interactive communication channels and education and to employ dietitians as taking charge of adjusting roles between the two groups.

Comparison in Seed and Sprout Quality under Different Cropping Patterns in Mungbean (재배방식에 따른 녹두 종실과 나물의 품질변화)

  • Kim, Dong-Kwan;Son, Dong-Mo;Choi, Jin-Gyung;Shin, Hae-Ryong;Chon, Sang-Uk;Lee, Kyung-Dong;Jung, Ki-Yeol;Rim, Yo-Sup
    • KOREAN JOURNAL OF CROP SCIENCE
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    • v.56 no.3
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    • pp.212-218
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    • 2011
  • This study was performed to determine the relative quality of mungbeans harvested in bulk after applying a labor-saving cultivation (LSC) method, compared to mungbeans harvested three different times under the conventional cultivation condition. There was no significant difference in starch, crude protein, and vitexin or isovitexin content of seed according to the cropping system or harvest time. The mungbeans grown under the LSC method had the highest crude fat content, followed by mungbeans from the third-, the second- and the first-harvest mungbeans under the conventional cultivation. No significant difference was found in the composite ratio of saturated fatty acids to unsaturated fatty acids according to cropping system or harvest time. The second-harvest mungbeans grown under the conventional cultivation condition had 17 different types of fatty acids, while the third-harvest mungbeans grown under the conventional cultivation and those grown under the LSC condition had the fewest types of fatty acids with 12. Of the major saturated fatty acids, palmitic acid and arachidonic acid had the highest composite ratio in the first conventional cultivation followed by the second, the third and the LSC. However, stearic acid showed the opposite tendency. Of the major unsaturated fatty acids, linoleic acid had the highest composite ratio in the first conventional cultivation, followed by the second and third conventional cultivation and the LSC. Amylogram characteristics of the mungbeans were significantly different according to cropping system and harvest times. The mungbeans harvested after the first conventional cultivation had significantly higher pasting temperature, peak viscosity, holding strength viscosity, final viscosity and breakdown, while mungbeans harvested after the third conventional cultivation had significantly higher setback viscosity. In contrast, the mungbeans harvested under the LSC methods had a significantly lower amylogram value. When harvest rate, color values and amino acid content of sprout were measured, mungbeans grown under the LSC conditions had a low harvest rate of sprout, but had Hunter's color values and amino acid content of sprout similar to those of mungbeans grown under the conventional cultivation condition.

Development Process for User Needs-based Chatbot: Focusing on Design Thinking Methodology (사용자 니즈 기반의 챗봇 개발 프로세스: 디자인 사고방법론을 중심으로)

  • Kim, Museong;Seo, Bong-Goon;Park, Do-Hyung
    • Journal of Intelligence and Information Systems
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    • v.25 no.3
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    • pp.221-238
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    • 2019
  • Recently, companies and public institutions have been actively introducing chatbot services in the field of customer counseling and response. The introduction of the chatbot service not only brings labor cost savings to companies and organizations, but also enables rapid communication with customers. Advances in data analytics and artificial intelligence are driving the growth of these chatbot services. The current chatbot can understand users' questions and offer the most appropriate answers to questions through machine learning and deep learning. The advancement of chatbot core technologies such as NLP, NLU, and NLG has made it possible to understand words, understand paragraphs, understand meanings, and understand emotions. For this reason, the value of chatbots continues to rise. However, technology-oriented chatbots can be inconsistent with what users want inherently, so chatbots need to be addressed in the area of the user experience, not just in the area of technology. The Fourth Industrial Revolution represents the importance of the User Experience as well as the advancement of artificial intelligence, big data, cloud, and IoT technologies. The development of IT technology and the importance of user experience have provided people with a variety of environments and changed lifestyles. This means that experiences in interactions with people, services(products) and the environment become very important. Therefore, it is time to develop a user needs-based services(products) that can provide new experiences and values to people. This study proposes a chatbot development process based on user needs by applying the design thinking approach, a representative methodology in the field of user experience, to chatbot development. The process proposed in this study consists of four steps. The first step is 'setting up knowledge domain' to set up the chatbot's expertise. Accumulating the information corresponding to the configured domain and deriving the insight is the second step, 'Knowledge accumulation and Insight identification'. The third step is 'Opportunity Development and Prototyping'. It is going to start full-scale development at this stage. Finally, the 'User Feedback' step is to receive feedback from users on the developed prototype. This creates a "user needs-based service (product)" that meets the process's objectives. Beginning with the fact gathering through user observation, Perform the process of abstraction to derive insights and explore opportunities. Next, it is expected to develop a chatbot that meets the user's needs through the process of materializing to structure the desired information and providing the function that fits the user's mental model. In this study, we present the actual construction examples for the domestic cosmetics market to confirm the effectiveness of the proposed process. The reason why it chose the domestic cosmetics market as its case is because it shows strong characteristics of users' experiences, so it can quickly understand responses from users. This study has a theoretical implication in that it proposed a new chatbot development process by incorporating the design thinking methodology into the chatbot development process. This research is different from the existing chatbot development research in that it focuses on user experience, not technology. It also has practical implications in that companies or institutions propose realistic methods that can be applied immediately. In particular, the process proposed in this study can be accessed and utilized by anyone, since 'user needs-based chatbots' can be developed even if they are not experts. This study suggests that further studies are needed because only one field of study was conducted. In addition to the cosmetics market, additional research should be conducted in various fields in which the user experience appears, such as the smart phone and the automotive market. Through this, it will be able to be reborn as a general process necessary for 'development of chatbots centered on user experience, not technology centered'.

A Study on the Influence of IT Education Service Quality on Educational Satisfaction, Work Application Intention, and Recommendation Intention: Focusing on the Moderating Effects of Learner Position and Participation Motivation (IT교육 서비스품질이 교육만족도, 현업적용의도 및 추천의도에 미치는 영향에 관한 연구: 학습자 직위 및 참여동기의 조절효과를 중심으로)

  • Kang, Ryeo-Eun;Yang, Sung-Byung
    • Journal of Intelligence and Information Systems
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    • v.23 no.4
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    • pp.169-196
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    • 2017
  • The fourth industrial revolution represents a revolutionary change in the business environment and its ecosystem, which is a fusion of Information Technology (IT) and other industries. In line with these recent changes, the Ministry of Employment and Labor of South Korea announced 'the Fourth Industrial Revolution Leader Training Program,' which includes five key support areas such as (1) smart manufacturing, (2) Internet of Things (IoT), (3) big data including Artificial Intelligence (AI), (4) information security, and (5) bio innovation. Based on this program, we can get a glimpse of the South Korean government's efforts and willingness to emit leading human resource with advanced IT knowledge in various fusion technology-related and newly emerging industries. On the other hand, in order to nurture excellent IT manpower in preparation for the fourth industrial revolution, the role of educational institutions capable of providing high quality IT education services is most of importance. However, these days, most IT educational institutions have had difficulties in providing customized IT education services that meet the needs of consumers (i.e., learners), without breaking away from the traditional framework of providing supplier-oriented education services. From previous studies, it has been found that the provision of customized education services centered on learners leads to high satisfaction of learners, and that higher satisfaction increases not only task performance and the possibility of business application but also learners' recommendation intention. However, since research has not yet been conducted in a comprehensive way that consider both antecedent and consequent factors of the learner's satisfaction, more empirical research on this is highly desirable. With the advent of the fourth industrial revolution, a rising interest in various convergence technologies utilizing information technology (IT) has brought with the growing realization of the important role played by IT-related education services. However, research on the role of IT education service quality in the context of IT education is relatively scarce in spite of the fact that research on general education service quality and satisfaction has been actively conducted in various contexts. In this study, therefore, the five dimensions of IT education service quality (i.e., tangibles, reliability, responsiveness, assurance, and empathy) are derived from the context of IT education, based on the SERVPERF model and related previous studies. In addition, the effects of these detailed IT education service quality factors on learners' educational satisfaction and their work application/recommendation intentions are examined. Furthermore, the moderating roles of learner position (i.e., practitioner group vs. manager group) and participation motivation (i.e., voluntary participation vs. involuntary participation) in relationships between IT education service quality factors and learners' educational satisfaction, work application intention, and recommendation intention are also investigated. In an analysis using the structural equation model (SEM) technique based on a questionnaire given to 203 participants of IT education programs in an 'M' IT educational institution in Seoul, South Korea, tangibles, reliability, and assurance were found to have a significant effect on educational satisfaction. This educational satisfaction was found to have a significant effect on both work application intention and recommendation intention. Moreover, it was discovered that learner position and participation motivation have a partial moderating impact on the relationship between IT education service quality factors and educational satisfaction. This study holds academic implications in that it is one of the first studies to apply the SERVPERF model (rather than the SERVQUAL model, which has been widely adopted by prior studies) is to demonstrate the influence of IT education service quality on learners' educational satisfaction, work application intention, and recommendation intention in an IT education environment. The results of this study are expected to provide practical guidance for IT education service providers who wish to enhance learners' educational satisfaction and service management efficiency.

Optimum Seeding Date of Wet Hill Seeding on Puddled Soil after Weedy Rice Control in Southern Plain Area of South Korea (잡초성벼 경종적 방제 후 남부지역 벼 무논점파재배 파종적기)

  • Hwang, Woon-Ha;Jeong, Jae-Hyeok;Lee, Hyen-Seok;Yang, Seo-Yeong;Lee, Chung-Keun;Cho, Seung-Hyun;Min, Hyun-Kyung;Kim, Sang-Kuk;Han, Eun-Hui;Choi, Kyung-Jin
    • KOREAN JOURNAL OF CROP SCIENCE
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    • v.63 no.4
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    • pp.273-281
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    • 2018
  • Wet hill seeding (WHS) is one of the more famous labor and money saving methods technology used for rice cultivation. In WHS, rice standing percentage and weedy rice occurrence are the most important factors considered to secure a rice yield. We investigated the optimum seeding date of WHS in the Southern Plain area of South Korea. Weedy rice needed two weeks at $15^{\circ}C$ to show over 80% emergence. Germinated rice seed grown at $20^{\circ}C$ needed over for 10 days to achieve a shoot length over 3 cm. In field cultivation, the mean temperature for ten days after seeding showed a highly positive correlation with rice standing rate, spikelet number per square meter and yield index that favorably compared to machine transplanting. With these data, we suggest that the optimum seeding date of WHS that can secure over 98% of yield index of machine transplanting in Southern part of Korea is May. 21~Jun. 5 in Honam and May. 16~Jun. 5 in Yeongnam area.

Effects of Duckling training on Behavior and Rice Yield in Paddy Fields (오리 순치방법이 논 방사후 행동과 벼 수량에 미치는 영향)

  • Goh, B. D.;Maezono, Y.;Manda, M.;Song, Y. H.
    • Journal of Animal Science and Technology
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    • v.45 no.4
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    • pp.649-658
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    • 2003
  • Early introducing the ducks into the paddy field involves a variety of environmental changes such as new surroundings and contact with water, so that some free-ranged ducks show behavioral and physiological changes indicative of stress or die from not adapted for new circumstances. Moreover, the free-ranged ducks was tread on the rice plant, and required a great deal of labor and time for captured the ducks after finishing the introducing. The aim of the present study was to examine the effect of accustoming and imprinting of duckling on behavior patterns, body weight gain and yield of the rice plant in paddy fields. Three paddy plots were used as control (no imprinting and no contact with people), taming (imprinting and regular handling) and roughness (handling roughly and strike terror to ducks) plots. Right after introducing the ducks into the paddy field, eating and moving behaviour of taming plot ducks tended to be longer time spend than that of other treatments. However, eating and moving time tended to be longer in the control than that of other two treatments on the 2 weeks after. Flighting distance was not showed in the free-ranging period taming plot, but the control plot was significantly (P<0.05) longer than the roughness plot. The captured time of free-ranged ducks tended to be shorter in the order of taming, control and roughness plots. Body weight gains was not significant. The number of rice plants damaged by free-ranging ducks in the taming plot were significantly (P<0.05) less than that in the control plot, but the yield and yield components of the rice plant were not differ among 3 treatments. These results indicated that the imprinting or regular handling and related treatments of duckling was reducing badly damage of rice plants, captured time and labor of free-ranged ducks in paddy field, although the working behavior of ducks and yield ability of the rice plants were not affected.

Comparative Analysis on the Perspectives of Hospitals and Contractors on Items related with Contracting Hospital Foodservice Management (병원급식 위탁계약에 대한 병원과 위탁회사의 견해 비교 분석)

  • Kim, Hyeon-A;Kim, Jin-Su;Yang, Il-Seon;Park, Mun-Gyeong;Park, Su-Yeon
    • Journal of the Korean Dietetic Association
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    • v.10 no.3
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    • pp.293-299
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    • 2004
  • The purposes of this study were to : a) investigate the current status of contracted hospital food services, b) analyze and clarify various perspectives of contractors and hospitals. Thirty six hospitals and their contractors which were having more than 100 beds located in Seoul, Inchon and Kyungkido, were the subjects of this study. Data were collected through surveys. The survey was conducted during March to April in 2002. Questionnaires were mailed to the 36 directors of dietetic departments of hospitals and 36 managers of contract foodservice management company. Statistical analysis was completed using SPSS Win(11.0) for descriptive analysis, t-test and $x^2$-test. The results of the study can be summarized ; 1. The type of contract considered adequate by directors of dietetic departments and managers of contractors was fee-contract, combined type, followed by profit-and-loss contract. 2. According to the results from analysis on the contract cost per meal considered adequate by directors of dietetic departments and managers, the directors of dietetic department indicated that showing no difference with the current contract cost per meal. However, the managers of contractor indicated that showing significant differences compared with the current contract cost per meal(regular diet p<0.01, therapeutic diet p<0.001). 3. In the composition of contract cost per meal considered adequate, the managers of contracting businesses accounted labor cost (p<0.01) as a major cost, whereas the chiefs of nutrition departments accounted miscellaneous or controllable expense (p<0.001) and VAT (p<0.01) as major costs. 4. The directors of dietetic departments and managers thought that the hospital should be responsible for utility costs. On the other hand, directors of dietetic departments regarded that the contractor and managers thought that the hospital should pay for facility investment cost.

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