• Health Policy and Management
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• v.15 no.1
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• pp.78-96
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• 2005

The purpose of this empirical study is to investigate whether costs are 'sticky' -that is, whether costs increase more when revenues rises than they decrease when revenues falls by an equivalent amount by using the financial data fromf korean general hospital Financial data used in this study were obtained from the Database of Korean Health Industry Development Institute and analyzed using multiple regression model in dummy variables. The main results of this study are as follows: First, we found, for 69 Korean general hospitals for 3 years(2000~2002), that total hospital costs, hospital labor costs, hospital administrative costs were sticky, these costs provided strong support for the sticky costs hypothesis 1, but hospital material costs were shown to be proportional to sales revenues. Second, this results provided strong support for the hypotheses that the' degree of stickiness was lower in sales revenues declining that were preceded by revenue-declining periods (hypothesis 2-1), and that stickiness was less pronounced in a second successive year of revenue decline(hypothesis 2-2). Third, this results provided strong support for the hypothesis(hypothesis 3) that stickiness was greater hospitals that employ relatively more people to support their sales revenues(hypothesis 4) that stickiness was greater for hospital that used relatively more assets to support their sales revenues. After all, a managerial implication of this study was that sticky cost, for the general hospital, could be recognized and controlled.

• Safety and Health at Work
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• v.10 no.4
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• pp.400-408
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• 2019

The "fourth industrial revolution" (FIR) is an age of advanced technology based on information and communication. FIR has a more powerful impact on the economy than in the past. However, the prospects for the labor environment are uncertain. The purpose of this study is to anticipate and prepare for occupational health and safety (OHS) issues. In FIR, nonstandard employment will be common. As a result, it is difficult to receive OHS services and compensation. Excessive trust in new technologies can lead to large-scale or new forms of accidents. Global business networks will cause destruction of workers' biorhythms, some cancers, overwork, and task complexity. The social disconnection because of an independent work will be a risk for worker's mental health. The union bonds will weaken, and it will be difficult to apply standardized OHS regulations to multinational enterprises. To cope with the new OHS issues, we need to establish new concepts of "decent work" and standardize regulations, which apply to enterprises in each country, develop public health as an OHS service, monitor emerging OHS events and networks among independent workers, and nurture experts who are responsible for new OHS issues.

• Korean Journal of Occupational Health Nursing
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• v.14 no.1
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• pp.16-23
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• 2005

Purpose: The Purpose of the study was to suggest how the health manager use to be easy return-to-work of injured workers. Method: The data were collected by the health managers working at the 103 companies over medium size in Incheon, Gyoung-gi and Seoul through interview and report by themselves and analyzed by SAS V8 through t-test. Result: 1. The health managers are consisted of 2 kinds, one is health manager such as physician(10%) or nurse(81%) and the other is safety manager. The former works at the manufacturing company(62.9%), the latter at the service one(42.4%). 2. Management and counseling of occupational and non-occupational diseases, and high risk workers, health education, emergency care, worksite rounding, guidance of personal protector use, and health promotion services were highly performed by health managers. Comparing to these, safety managers performed guidance of job safety, safety management. The difference of two kinds of manager was significant statistically not only the aspect of general job but also related job to the workers of return-to-work after accident. Conclusion: This result shows that health manager can function as a care manager to the workers after return-to-work for adaptation to their job and rehabilitation bio-psycho-socially. But health managers don't have any regulations of encouraging injured workers to get their job again officially.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.16 no.11
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• pp.7885-7892
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• 2015

This study public hospital productivity and private hospitals, comparative analysis was divided into capital productivity, labor productivity, value-added productivity, based on the findings public hospitals are able to ensure the public interest to provide stable and profitable health services of good quality. It proposes measures to improve productivity. Investigation period were based on the fiscal year 2013, the target of 39 public hospitals are private hospitals surveyed were selected for a total of 147 hospitals with 108. ANOVA analysis was performed the analysis, hierarchical regression analysis. In the conclusions showed as the most important factor in the profitability of labor productivity, the productivity of public hospitals variables, because exert a significant impact on the productivity and efficiency of future public hospitals are required to establish an effective personnel management system. It should also Productivity and specific assessment of the effective management be analyzed by the association between the margins would have to be.

• International Journal of Advanced Culture Technology
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• v.9 no.2
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• pp.100-105
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• 2021

Contactless service is rapidly emerging as a new growth strategy due to consumers who are reluctant to the face-to-face situation in the global pandemic of coronavirus disease 2019 (COVID-19), and various technologies are being developed to support the fast-growing contactless service market. In particular, the restaurant industry is one of the most desperate industrial fields requiring technologies for contactless service, and the representative technical case should be a kiosk, which has the advantage of reducing labor costs for the restaurant owners and provides psychological relaxation and satisfaction to the customer. In this paper, we propose a solution to the restaurant's store operation through the unmanned kiosk using a state-of-the-art artificial intelligence (AI) technology of image recognition. Especially, for the products that do not have barcodes in bakeries, fresh foods (fruits, vegetables, etc.), and autonomous restaurants on highways, which cause increased labor costs and many hassles, our proposed system should be very useful. The proposed system recognizes products without barcodes on the ground of image-based AI algorithm technology and makes automatic payments. To test the proposed system feasibility, we established an AI vision system using a commercial camera and conducted an image recognition test by training object detection AI models using donut images. The proposed system has a self-learning system with mismatched information in operation. The self-learning AI technology allows us to upgrade the recognition performance continuously. We proposed a fully automated payment system with AI vision technology and showed system feasibility by the performance test. The system realizes contactless service for self-checkout in the restaurant business area and improves the cost-saving in managing human resources.

• The Journal of the Korea Contents Association
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• v.21 no.3
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• pp.430-440
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• 2021

We analyzed research trends of 288 Korean academic dissertations and articles regarding platform work, using topic modeling and keyword network analysis method. Research disciplines of many studies were laws, business administration, and economics fields. Thigh frequent themes were platform labor protection measures and direct or indirect effects of the sharing economy. The main keywords were digital, value, industry, and labor in terms of infrastructure and structural change. Besides, the main topics were the protection of platform workers, the values of sharing services, digital paradigm, and platform regulations. Based on the results of the analysis, we derived four implications and suggestions such as researching structural frames in macroscopic contexts, generalizing case analysis, and technology supplementation by applying average and quantitative analysis methods, researching individual competency development to realize the essential symbiotic value of sustainability, and developing customized vocational education and training programs.

• Journal of Internet Computing and Services
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• v.25 no.1
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• pp.17-27
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• 2024

Overfishing, climate change, and competitive fishing have led to a continuous decline in fishery production. To address these issues, the Total Allowable Catch (TAC) system has been established, which sets annual catch quotas for individual fish species and allows fishing only within those limits. As part of the TAC system, land-based investigators measure the length and height of fish species at auction markets to calculate the weight and TAC depletion. However, the accuracy of the acquired data varies depending on the skill level of the land-based investigators, and the labor-intensive nature of the work makes it unsustainable. To address these issues, this paper proposes a fish species recognition and length measurement system that automatically measures the length, height, and weight of eight TAC-managed fish species using the camera of a smart pad that can measure the distance to the water surface. This system can help to automate the current labor-intensive work, minimize data loss, and facilitate the establishment of the TAC system.

• Korean Journal of Social Welfare
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• v.60 no.1
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• pp.233-250
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• 2008

The purpose of this study is to report a case of cost analysis for community-based social service centers for the disabled. This study analyzed 2002 accounting reports and annual business reports from 20 social service centers for the disabled. To identify weight of each service researchers surveyed each service in terms of significance, difficulty, and emphasis from managers among centers. For cost analysis, this study used TCA(Traditional cost accounting), rather than ABC(Activity-based costing) because of costs, time, and difficulty to find cost drivers. Findings indicate that average annual expenditure is about 1260 million Won. About 65.8% is for labor and another 13.2% is for programs. In addition, the cost for respite care service(1 hour basis) is 26,922 Won and job counselling with job capacity evaluation(2 hour basis) is 143,355 Won. These costs does not count on real estate costs and low labor costs. Thus, market price of those services should be higher than the above. This study analyzed the costs with service bassis rather than costing item basis. This method would provide more useful information to decision makers in relation to program expansion, reducement, and resources allocation etc.

• Korea Journal of Hospital Management
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• v.5 no.1
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• pp.129-155
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• 2000

This empirical study, activity-based costing, a newly introduced approach that has proved to be an improvement over the conventional costing system in product or service costing, is applied at department of clinical pathology in K university hospital. The study subjects were 233 test procedures done in clinical laboratory of K university hospital. Activity analysis was done by interview, questionnaires, and time study, and the amount of resources consumed by each activity and their costs are then traced and applied to the laboratory tests. The main purpose of this study were to compare the test costs of activity-bases costing with those of conventional costing, and test fees of medical insurance, and to provide accurate cost informations for the decision makers of hospital. The major findings of this study were as belows. 1. The cost drivers for application of activity-based costing at clinical laboratory were cases of sample collection, case of specimen, cases of test, and volume-related allocation bases such as direct labor hours and total revenue of each test. 2. The profits of each clinical laboratory fields analyzed by conventional costing were different from the profits analyzed by activity-based costing, especially in the field of Urinalysis(approximately over estimated 750%). 3. The standard full costs by conventional costing were quite different from the costs computed by using activity-based costing, and the difference is most significant with the tests of long labor time. 4. From the comparison between costs computed by using activity-based costing and medical insurance fees, some test fees were significantly lower than the costs, especially in the non-automated fields. As described in this study, activity-based costing provides more accurate cost information than does conventional costing system. The former approach is especially important in the health care industry including hospitals in which planning and controlling the costs services provided are the key to maintaining a healthy financial status for the organization. Despite the contribution of activity-based costing the economic as well as technical feasibilities of implementing such a cost accounting system in an organization must be evaluated. In the development of activity-based costing systems, an activity analysis has to be conducted to identify activities that consume resources. This involves a detailed study of the organization's logistics and accounting information systems, and it is an expensive project in itself. Besides, it can be quite difficult and time consuming to identify and trace resource consumption to a specific activity. Thus the activity-based costing system should be implemented only when the decrease in cost of error far exceeds the increase in cost of measurement. By combining activity-based costing with standard costing, health care administrators can better plan and control the costs of health services provided while ensuring that the organization's bottom line is healthy.

• Korean Journal of Social Welfare Studies
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• v.47 no.3
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• pp.35-60
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• 2016

This study analyzes the unequal distributional effect of threesome of family policy(child benefit, childcare services and parental leave) focusing on family income, mother's status in labor market in Korea. To measure the unequal distributional effect of family policies, this study used the quantile analysis. The results of this study are as follows. First, in terms of childcare service and parental leave, there is some difference of the rate of use by family income and mother's status in labor market. Second, total public fund for childcare services, child benefits and parental leave are high in fourth income quintile, and mothers work regularly. Third, public fund is high in fourth income quintile, dual earners, mothers work regularly, the family has many number of child, and is high educational level of parents. Finally, the results of quantile regression show the biggest factors of unequal distribution of family policy are mother's stable work and it deepens the inequalities and differences. Based on these results, this article suggests that more equal right to access and use family policy regardless of the type of employment, adequate minimum income through income transfer, and universal application of the policy.