• Title/Summary/Keyword: Managerial Practice

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A Theoretical Consideration on International Transfer Pricing Factors (국제대체가격결정 요인에 관한 이론적 고찰)

  • 오종철
    • Journal of Korean Society of Industrial and Systems Engineering
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    • v.21 no.48
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    • pp.73-87
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    • 1998
  • Recently the international transfer pricing became the most popular topic in accounting of the research as well as of the practice. Modern corporations have been experiencing a lot of changes in managerial control technique as their scale and scope of activities grows and the environment in which they operate changes rapidly. If there are internal transactions in a decentralized firm, the necessity of coordination among the divisions is inevitable. Transfer pricing in a decentalized company provides an excellent example of the coordinating role of information. One of the most important reason for a form to have a decentalized structure is the improved decision making at the lower level due to better access to information. International transfer pricing is not merely a problem of pricing but coordination of transfers and other collective or individual actions to derive rents from intergration. Such coordination can be achived through the performance evaluation scheme which is partly based upon transfer price.

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Medical Profit Planning Model and Innovative Strategies to Improve Profitability Management in Hospitals (병원의 수익성 관리개선을 위한 의료이익계획모형 및 혁신.합리화전략 개발연구)

  • Hwang, In-Kyoung
    • Korea Journal of Hospital Management
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    • v.1 no.1
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    • pp.83-107
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    • 1996
  • This study discusses how to rationalize or innovate the managerial practice of the profitability-deteriorated hospitals in Korea, and attempts to suggest proper planning models and strategies to reorient them. For these purposes, the hospitals' financial indicators were analysed, the process of profit planning were reviewed, and strategic assessment were made, using relevant data. The analysis shows that failures both in proper capital investment to fixed assests and in effective containment of operating costs have been causing the worsening of profitability. For the improvement of the profitability management, seven procedural and behavioral strategies were suggested from the innovative and rationalizing perspectives, together with necessary prerequisite conditions to be equipped with for their implementation. This study concludes that the top management should attempt the changs on their own initiative.

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A Study of Interior Design Knowledge Management System Model (실내건축디자인 지식관리 시스템 모델에 관한 연구)

  • 임경란
    • Korean Institute of Interior Design Journal
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    • no.27
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    • pp.86-95
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    • 2001
  • Many theorists argued that firms should obtain and their unique resources for sustained competitive advantage under the competitive business environment. Knowledge has been recognized as one of key strategic resource, which is scare, valuable and reasonably durable in both KM literature and practice. however, firms usually face difficulties in identifying which knowledge is a core strategic resource, so that they are wasting time and managerial energies by managing all of knowledge in an organization. This article is composed as follows, the definition of knowledge-management as the norm of the work process, the status arrangement of the knowledge-management system and the old information system of architecture and interior design, the knowledge-management system set-up method and model, and the knowledge creativity and the application culture make-up method. In particular, the present study explains the method that is applied to the use of the knowledge-management system and the application it.

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A Study on the Information Technology Performance Evaluation Model (정보기술 성과 평가 모델에 관한 연구)

  • Choi, Gyun-Hyun;Nam, Ji-Young
    • Journal of Korean Society of Industrial and Systems Engineering
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    • v.28 no.3
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    • pp.121-132
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    • 2005
  • Nowadays, Information Technology(IT) has become one of the most critical managerial decision areas, because its role in the business practice tends to be more important and hence the amount of the investment in growing. Since there is no dominant and promising measure to evaluate the IT performance, the managements have difficulties on the decision process for IT investment. In this paper, we propose an IT performance evaluation model. The proposed model starts with finding the business performance evaluation areas and the corresponding KPIs, and then concentrates on the IT performance evaluation areas corresponding to the business performance evaluation areas. To extract the specific and reliable KPIs for the IT performance measure, we map the business performance evaluation areas into the corresponding IT performance evaluation areas and then combine and adjust these KPIs with the KPIs obtained from the experiential field interview. Finally, We present the complete model which has 11 business performance indices and 48 IT performance indices are completed.

PRA: A PERSPECTIVE ON STRENGTHS, CURRENT LIMITATIONS, AND POSSIBLE IMPROVEMENTS

  • Mosleh, Ali
    • Nuclear Engineering and Technology
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    • v.46 no.1
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    • pp.1-10
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    • 2014
  • Probabilistic risk assessment (PRA) has been used in various technological fields to assist regulatory agencies, managerial decision makers, and systems designers in assessing and mitigating the risks inherent in these complex arrangements. Has PRA delivered on its promise? How do we gage PRA performance? Are our expectations about value of PRA realistic? Are there disparities between what we get and what we think we are getting form PRA and its various derivatives? Do current PRAs reflect the knowledge gained from actual events? How do we address potential gaps? These are some of the questions that have been raised over the years since the inception of the field more than forty years ago. This paper offers a brief assessment of PRA as a technical discipline in theory and practice, its key strengths and weaknesses, and suggestions on ways to address real and perceived shortcomings.

A Comparison of Medical Care Services by Type of Medical Care Facility -In cases of normal spontaneous vaginal delivery and acute appendicitis- (의료기관 종류별 진료내역 비교 -정상분만과 급성 충수염을 중심으로-)

  • Lee, Young-Doo
    • Journal of Preventive Medicine and Public Health
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    • v.18 no.1
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    • pp.41-50
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    • 1985
  • To find out the differences in medical practice according to the environment of patient care and managerial situation of the medical care institutions, normal spontaneous vaginal delivery and acute appendicitis were selected, which is suitable for comparison because of their high comparability. A total of 473 cases of normal spontaneous vaginal delivery and 408 cases of acute appendicitis was sampled from the claims to Korea Medical Insurance Cooperations during January to June 1984. Complicated cases were excluded from population and sampling was restricted from 40 to 60 percentile for total charges by the type of medical care facility in order to rule out the influence originating from case mix. Important items representing type and quantity of medical care service were compared by type of facility. Major findings are as follows : 1. University hospital shows the highest in charges per case and decrease in order of general hospital, and clinic. 2. In case of normal spontaneous vaginal delivery, average length of stay shows statistically significant difference by type of facility. 3. Charge amount for each service item affected by practice pattern shows statistically significant difference mostly by type of facility. It is suggested that medical practice pattern is different by type of facility for medical services. 4. Difference in total medical expenditure by type of facility is affected more with charges for materials, consumables and drugs than with fee for service activity. 5. In administering drugs to patients, hospital and clinic show higher injection rate than university and general hospital. 6. Clinical Laboratory tests were common in order of uninalysis, hemoglobin, hematocrit, white blood cell count, urine microscopic examination in cases of normal spontaneous vaginal delivery; white blood cell count, urinalysis, hemoglobin, hematocrit, urine microscopic examination, white blood cell differential count, in cases of acute appendicitis. 7. The result for Laboratory test and Radiologic study shows extreme difference by type of facility. Test rate is lowest in clinic and increase hospital, general hospital, and university hospital in order, both in type and frequency.

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Sustainability Practices to Achieve Sustainability in International Port Operations (국제항만 운영의 지속가능성을 확보하기 위한 지속가능활동)

  • Kim, Sihyun;Chiang, BongGyu
    • Journal of Korea Port Economic Association
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    • v.30 no.3
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    • pp.15-37
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    • 2014
  • Sustainability is a broad concept involving economic, social and environmental issues in operational and managerial processes. To assist ports to implant sustainability practices into their operations, this paper conceptualizes the structure of sustainability practice in port operations, based on interviews undertaken at Busan port in early 2013. Results revealed that, as a strategic practice to improve their internal business processes, sustainability practices necessitate the simultaneous pursuit of container traffic growth, low environmental impacts and corporate responsible image making, operational efficiency, efficiency of the use of the port area and sustainable growth. Through thematic analysis, the relevant practices were clustered into four sub-dimensions incorporating environmental technologies, continual monitoring and upgrading, internal process improvement, and cooperation and communication. Further, reporting the relevant issues such as barriers and challenges in carrying out sustainability practices, the findings provide useful insights for strategic agenda to assist ports to incorporate sustainability practices in their operations.

A Study on Analyzing and Prospecting for the Future of the Public Libraries' Cultural Programs in Seoul (서울시 공공도서관 문화행사 유형 분석 및 향후 전망에 대한 고찰)

  • Lee, Jeong-Mee
    • Journal of the Korean BIBLIA Society for library and Information Science
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    • v.25 no.1
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    • pp.131-152
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    • 2014
  • The objective of this study is to suggest a future direction for cultural programs in public libraries by literature review and the investigation of the programs in practice in Seoul Metropolitan City from various perspectives. The programs were categorized by their characteristics, such as subject, users, and managerial aspects based on the literature review. Then we investigated their rates to total number of programs in order to identify trends in years. There were two interesting points as follows: experience-centered and health education programs have been increasing in terms of the subject, and participation-oriented programs in terms of managerial aspects has also been increasing. The results led us to suggest strengthening the programs in those categories for future planning on public libraries' cultural programs.

A Study for Examine into Nursing Organizational Culture (I);Review of the Literature about the Concept of Organizational Culture (병원 간호조직문화 규명을 위한 연구(I);조직문화 개념에 대한 문헌고찰)

  • Kim, Moon-Sil;Han, Su-Jeong;Kim, Jung-A;Park, Hyun-Tae
    • Journal of Korean Academy of Nursing Administration
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    • v.4 no.1
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    • pp.89-105
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    • 1998
  • Modern organizations, both complicated and complex, operate in an economic climate of· turbulence and rapid change. And Today's healthcare environment is changing, driven by demographic, environmental. social, political and technological forces. In actual practice, the organization usually depend on several factors such as economic state of organization, managerial strategies, a synthesis of several theories that reflect individual biases, specific circumstances, and practical realities. These rapidly changing healthcare environment and professional nursing practice need a strategy for the organizational development and goal attainment. An understanding of organizational culture could help managers enhance or expand their management strategy, thus increasing the probability of their success in the organization. Organizational culture is an abstract, yet potent managerial concept. With roots in several disciplines, several perspectives and definitions of organizational culture have emerged. The concept of organizational culture has been rapidly introduced into the academic and organizational world, with the much attention to the excellent companies that have continued rapid grow th despite the overall world economic recession in the late of 1970s. Organizational culture is the combination of the symbols, language, assumptions, and behaviors that overtly manifest an organization's norm and values. It is the taken-for-granted and shared meanings people assign to their social surroundings that can have a profound effect on an organizaitonal decision making and performance. For attaining a organizational goal and developing organization, it is necessary to put emphasis on developing organizational culture. It has to set organizational culture well understood by its members as an instrument to achieve the organizational goals. Both Manager and staff can focus and act on the values identified. Also, managers will exhibit better decision making capabilities because they are guided by perception of the organizational values. Therefore, understanding of organizational culture could give a strategy for organizational development that assist hiring personnel, orienting new comers, facilitating organizational change and promoting learning and so on. But their is few study on nursing organizational culture in Korea. Moreover they have not had a clear definition of Korean nursing organizational culture. Therefore, it is necessary to lay down definition of Korean nursing organizational culture and fine out real factor of Korean nursing culture. For defining a definition of Korean nursing organizational culture, this study assessed several definitions of organizational culture, factors of culture, types of culture, and functions of culture through book review.

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Practice Rate of Breast Self- examination and Its Related Factors among Women in a Rural Area (일부 농촌지역 여성의 유방자가검진 실천율과 관련요인)

  • Lee, Eun-Il;Kang, Pock-Soo;Yun, Sung-Ho;Kim, Seok-Beom;Lee, Kyeong-Soo
    • Journal of agricultural medicine and community health
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    • v.26 no.2
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    • pp.147-159
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    • 2001
  • A questionnaire survey of 568 women over the age of 30 in 11 dongs of Goryeong- gun was performed to identify the practice rate of breast self- examination and its related factors. It was found that the practice rate of breast self- examination was 28.2%, with 9.7% of those surveyed performing breast self- examinations more than once a month. The practice rate of breast self- examination showed significant differences according to factors, such as age, presence of spouse, educational level, occupation, economic status, smoking, regular exercise and chronic disease. According to age, the highest practice rate of breast self-examination was between the ages of 40-49 and the lowest over the age of 60. The practice rate increased with higher the educational level and presence of spouse. According to occupation, administrative and managerial occupations presented the highest practice rate of breast self- examination. Higher economic status, regular exercise and positive family history of breast cancer each presented high practice rates of breast self- examination. The practice rate revealed higher in those who did not smoke and who had no chronic diseases than others. The greatest reason for performing breast self- examination was decided by myself for health reasons, followed by effect of mass media and promotion by health center. The most common reasons for not performing breast self- examination were don't feel the need, followed by don't know how to perform the exam and don't know about the exam itself. Multiple logistic regression analysis showed that factors, such as over the age of 60, less education, and no experience with mammography all lowered the practice rate of self-breast examination. Inconclusion, the rates of breast self- examination and regular check-ups of people in rural areas, who are characteristically older and have low educational backgrounds, were 28.2% and 9.7%. These results show the immediate need for the education of the methods for breast self- examination to be carried out by health centers in these areas. Such efforts and programs could increase the practice rate of breast self- examination and thereby improve health and enhance the quality of life of women in rural areas.

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