• 융합정보논문지
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• 제9권4호
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• pp.21-27
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• 2019

ERP 시스템은 기업 경영에 유용한 도구로 활용되고 있다. ERP 시스템은 그 특성 상, 의무적인 수용 환경을 고려한 지속적인 사용을 위한 연구가 필요하다. 이에 본 연구는 ERP 시스템을 지속 사용 의도에 미치는 요인에 대하여 선행 연구를 토대로 의무적인 수용 환경의 변수를 추가한 모형을 설정하여 AMOS 18을 통해 검증하였다. 분석결과, ERP 시스템 사용자의 사용 의도는 사용자 만족도와 객관적 유용성에 의해 유의한 영향을 받고 있으며, 사용자 만족도와 객관적 유용성은 서비스 품질에 유의한 영향을 받는 것으로 나타났다. 또한, 기대일치는 사용자만족도와 객관적 유용성에 유의한 영향을 준다는 결론을 얻었다. 이는 ERP 시스템의 지속적 사용을 위해, 사용자의 사전 지식의 습득과 적극적인 참여를 통해, 기대와 요구를 시스템에 반영하고, 유용성과 향상된 직무 수행에 대한 만족감을 느끼게 함이 중요하며, 지속적인 서비스 품질을 유지해야 함을 시사하고 있다. ERP 도입 형태에 따라, 만족감과 서비스 품질이 달라지므로, 이에 대한 추가적인 연구가 필요하다.

• 식품과학과 산업
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• 제55권3호
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• pp.301-307
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• 2022

As a result of analyzing the domestic and foreign HACCP systems, advanced countries mandated HACCP system on all foods to strengthen food safety management and USA, EU and China do not apply small-scale HACCP system. Looking at the cases of food safety accidents in Korea and the non-compliance rate of HACCP certification evaluation by size, the accident rate of companies without HACCP certification was 31.2% higher than that of companies with HACCP certification. The nonconformity rate of food inspection standards was analyzed to be 89.0% higher than that of HACCP certification companies. Based on the international trend of food safety management and the frequency of food safety accidents, it is proposed to gradually expand the mandatory application of HACCP system in Korea to all foods, and to change the small-scale HACCP standard from less than 500 million Korean won or 21 employees to less than 500 million Korean won.

• 문화기술의 융합
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• 제9권4호
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• pp.113-119
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• 2023

코로나19 방역정책의 주요 수단이었던 마스크 의무착용이 해제되었음에도 불구하고, 일부 시민들이 여전히 마스크를 착용하고 있는 현상에 주목하여 왜 일부 시민들은 마스크를 벗지 않는지를 밝히고자 했다. 이와 관련한 여론조사 등을 통해 일부 시민들이 마스크를 계속 쓰는 이유를 큰 맥락에서 확인할 수 있었다. 본 논문에서는 시민들의 행동과 태도에 적지 않은 영향을 미치는 언론기사에서 마스크 착용의무 해제와 관련한 사안을 어떻게 보도했는지를 분석(토픽 모델링 및 의미연결망 분석)함으로써, 시민들이 마스크를 계속 착용하는 이면을 직⋅간접적으로 확인해보고자 했다. 이를 통해 코로나19 엔데믹이 선언되지 않은 불확실한 상황 속에서 시민들이 스스로를 보호하기 위해, 방역당국의 의무착용 해제 발표에도 불구하고 마스크를 계속 쓰는 것을 확인할 수 있었다. 향후 코로나19와 같은 위기가 자주 반복될 것으로 예측되는 상황에서 방역당국의 신뢰 형성이 중요하다는 것을 결론으로 제시했다.

• 유통과학연구
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• 제13권9호
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• pp.95-101
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• 2015

Purpose - This study provides evidence of the impact of the mandatory adoption of Korean equivalents to International Financial Reporting Standards (K-IFRS) on accounting quality. K-IFRS uses fair value as a basis of measurement and is characterized by principle-based standards. These characteristics can lead to a decrease in conservatism. Therefore, this study aims to examine whether or not there is a change in the level of conservatism before and after the enforcement of K-IFRS (2007~2014). By comparing 2007 through 2008 and 2013 through 2014 (excluding 2009 to 2012), we test "the temporary adjustment phenomenon" and document an overall decline in the degree of conservatism after the adoption of K-IFRS. Research design, data, and methodology - Our sample is comprised of data of all listed Korea Composite Stock Price Index (KOSPI) manufacturing distribution companies in Korea from 2007 to 2014, which yields the pooled sample of 4,412 (panel A) and 1,915 (panel B) firm-year observations for hypotheses 1 and 2. In line with recent literature, we adopt the Givoly and Hayn (2000) model, which recomputes the non-operating accruals, excluding two components that are most likely to capture the effect of restructuring activities: special items and gains or losses from discontinued operations. In addition, we also use these variables: SIZE, LEV, INV_CYCLE, ROA, OWN, and FOR. Results - Our sample period spans 2007 to 2014. This offers evidence on the effect of the mandatory adoption of IFRS on conservatism. Our findings can be summarized as follows. First, in panel A, for mandatory K-IFRS adoption (2011), we do not find any significant evidence of conservatism. We can guess that the "temporary adjustment phenomenon" is the reason that we do not find significant evidence of conservatism. Second, we investigate panel B from 2009 to 2012. We document an overall decline in the degree of conservatism after the adoption of K-IFRS. We can assume that these results are due to "the temporary adjustment phenomenon." Conclusions - This study finds that conservatism significantly decreased after IFRS adoption. In particular, this study makes the initial effort to elucidate "the temporary adjustment phenomenon" to analyze the effect of K-IFRS on conservative accounting. We argue that K-IFRS are conceptually conservative but that inappropriate application of the conservatism principles is likely to prevent financial reporting from reaching the level of conservatism targeted by the IASB. Overall, this paper contributes to the literature on IFRS and can be useful to capital market supervisors who are monitoring the trends of the firms implementing K-IFRS. Additionally, our results inform stakeholders of the potentially negative effect of the greater flexibility permitted by IFRS and/or lack of appropriate enforcement on key dimensions of accounting quality. This has important implications for Korean regulators and standard setters as they review the cost and benefits of IFRS. Our study also sheds light on the importance of the institutional environment in achieving the targeted objectives for improving financial reporting quality.

• Pediatric Infection and Vaccine
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• 제26권3호
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• pp.170-178
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• 2019

목적: 인플루엔자 예방접종은 인플루엔자 감염을 예방하고 병원 내 전파를 차단할 수 있는 가장 효과적인 방법이다. 본 연구자들은 국내 병원내 직원들의 인플루엔자 예방 접종률의 현황 및 접종률과 연관된 인자들을 살펴보고자 하였다. 방법: 2017-2018 인플루엔자 시즌 전, 경기도 고양시 내 3개 종합 병원의 인플루엔자 예방접종 캠페인 대상인 병원 직원들이 연구에 포함되었다. 연구대상자의 인구학적인 특성 및 직업적 특성을 후향적으로 수집하였다. 결과: 총 7,180명의 병원내 직원 중 6,994명(97%)이 연구에 포함되었으며 전체 예방 접종률은 85%였다. 의료직종 중에서는 간호직군이 92%로 가장 높았고, 의료기술직군(88%), 의사직군(84%), 비의료직군(79%) 순이었다(P<0.001). 비의료직군에서의 접종률은 환자와의 접촉 정도에 비해 서로 상이하였으며, 환자와 접촉이 빈번한 비의료직군의 접종률은 90%로 덜 빈번한 비의료직군의 73%보다 유의하게 높았다(P<0.001). 결론: 2017-2018 인플루엔자 시즌 병원내 직원의 예방접종률은 85%이었다. 이는 기존의 병원내 직원 대상으로 자발적인 예방접종을 진행하는 여러 국가들의 보고들과 비교했을 때 높은 편에 속한다. 병원내 직원의 특성에 따라 예방 접종률은 서로 상이하며, 병원내 직원의 예방접종률을 보다 높이기 위해서는 이러한 요인들을 포함한 다각적인 접근을 고려해야 한다.

• 한국병원경영학회지
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• 제7권1호
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• pp.88-104
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• 2002

According to the change of mandatory referral system in July 1, 2000, the effect to the medical utilization of outpatient clinic and medical income in ophthalmology of tertiary care medical institute, S Hospital in Seoul was evaluated for 6 months before(1999. 12$\sim$2000. 5) and after(2000. 12$\sim$2001. 5). The results were as follows: 1. The number of outpatients was reduced by 16.6%. The number of patient with blindness low vision, retina, glaucoma increased and that of patient with accommodation refractive error, cataract decreased. 2. The number of cataract patients was reduced by 36.6%. The major location of patient's address was changed to nearer to the hospital. The number of cataract surgery reduced in 4.1%, the waiting time reduced in 42.2%, however surgery time increased in 20.2% and number of postoperative complications increased in 11.4%. 3. The income of outpatient clinic and cataract surgery reduced. Among items of outpatient clinic income, the most increased was ocular examination and the most reduced was injection and drugs. Among items of cataract surgery income, the most increased was operation fee and the most decreased was doctor's fee. In conclusion, for the patient, due to the lowered density of outpatient population more space was provided to the patients with more severe disease entity such as blindness' low vision, retina and glaucoma. For the hospital, the need for the expansion of ophthalmology was not found, however that for creation of the special clinics dealing with more severe disease entity was found. Due to reduced income and increased need of financial investment for the equipment and manpower for the more severe disease entity, the ophthalmology of tertiary care medical institute is faced with financial disaster. It is strongly suggested that the cost of medical practice of more severe disease entity be raised to achieve the success after change of mandatory referral system in ophthalmology.

• 대한예방의학회:학술대회논문집
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• 대한예방의학회 2002년도 제54차 추계 학술대회 연제집
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• pp.184-185
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• 2002

• 대한예방의학회:학술대회논문집
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• 대한예방의학회 2000년도 제52차 추계학술대회 연제집
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• pp.169-170
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• 2000

• 건축사
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• 통권655호
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• pp.17-17
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• 2023

• 한국CDE학회논문집
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• 제20권2호
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• pp.171-181
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• 2015

Building Information Modeling (BIM) provides many advantages when it is adopted in virtual design construction, to analyze constructability, etc. For this reason, advanced countries have made it mandatory to adopt BIM in public construction projects. The Korea Public Procurement Service announced that from 2016, BIM adoption will be mandatory in every construction project in Korea. Currently, however, it is not possible to fully adopt BIM in the building design process domestically because BIM-based systems have not been used broadly in Korea's building approval system (Seumter). In this research, four challenges were drawn from a focus group interview. Focusing on tackling one challenge, this paper reviewed previous research into building approval systems and the building approval systems of Singapore, the U.K. and the U.S., and identified elements of the building approval application process and presents a system to create and manage the information. The system supports the creation and management of information and 2D drawings from an IFC-based BIM model. We expect that the system will encourage designers to use BIM from the beginning of the design process and ultimately increase the efficiency of design in a BIM-based project.