• Korea Journal of Hospital Management
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• v.6 no.2
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• pp.37-69
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• 2001

A new cost management system, called Activity Based Costing (ABC) system, has arisen to solve the limitation of a Traditional Cost Accounting (TCA) system until last two decades and ABC has been applied by many companies. TCA systems have limitation in tracing cost because they arbitrarily allocate overhead cost to the cost objects without standard for direct cost distribution. ABC is an accounting system that assigns costs to products or services based on the resources they consume. The costs of all activities are traced to the products for which they are performed. Therefore ABC is a cost management system that provides a matrix to accurately quantify consumed resources triggered by activities and activities triggered by products and services. There is little implementation of ABC in the health services field, one of service industries, due to complicated and many activities, and volatile cost object. However, the necessity for applying reasonable cost accounting system is largely issuing as strategy responding hostile environment, and financial pressure, and it is imperative to implement the Activity Based Costing (ABC) system. Therefore, this study presents the framework to develop ABC system for total health service organizations. Cost objects in this study base on medical service activities per health insurance claim from one general hospital located in Metropolitan Statistical Areas (MSAs). Medical service activities include all health insurance claims in the hospital. The purpose of the study is presenting useful tools and basic frame to develop Activity Based Costing system for health service organizations which want to use ABC system. The steps to develop ABC system for health service organizations are following: 1. Identifying of activity centers; 2. Definition of cost objects and activity by activity center; 3. Analysis of activity and tracing activity contribution; 4. Allocation of direct cost for specific activity; 5. Allocation of indirect cost for specific activity; 6. Allocation of depreciation for facilities, applicants, and consumption goods; 7. Allocation of administration cost; 8. Allocation of cost among activity centers; and 9. Tracing cost of cost objects by activity center. This study identified necessary information from existing reports which hospitals generally made by each step, and defined outcome which had to be produced in each step using this information. The steps of this study had limitation to apply all different size hospitals because the steps were structured ABC system by one hospital, however, this study used similar basic framework and methods with general cases. When a health service organization want to apply Activity Based Costing (ABC) system on all activities of it in future days, this study is very useful to design system structure in the health service organization.

• Convergence Security Journal
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• v.17 no.1
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• pp.15-30
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• 2017

Since the 1990s, fingerprint recognition has attracted much attention among scholars. There have been numerous studies on fingerprint recognition. However, most of the academic papers have focused mainly on how to make a technical advance of fingerprint recognition. there has been no significant output in the analysis of the research trends in fingerprint recognition. It's essential part to describe the overall structure of fingerprint recognition to make further studies much more efficient and effective. To this end, the primary purpose of this article is to deliver an overview of the research trends on fingerprint recognition based on network analysis. This study analyzed abstracts of the 122 academic journals ranging from 1990 to 2015. For gathering those data, the author took advantage of an academic searchable data base-RISS. After collecting abstracts, cleaning process was carried out and key words were selected by using Krwords and R; co-occurrence symmetric matrix made up of key words was created by Ktitle; and Netminer was employed to analyze closeness centrality. The result achieved from this work included followings: research trends in fingerprint recognition from 1990 to 2000, 2001 to 2005, 2006 to 2010, and 2011 to 2015.

• Korean Chemical Engineering Research
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• v.46 no.6
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• pp.1095-1099
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• 2008

In this study, we investigated that hydrate formation and phase behavior of the $THF+H_2$ binary clathrate hydrates. In order to confirm the binary clathrate hydrate formation we employed the Raman and NMR spectroscopies that are known to be quite powerful tools, particularly for examining the cage occupancy pattern of guest molecules. In addition, we traced the P-T profiles from clathrate hydrate formation and dissociation process, which made it possible for the resulting phase equilibrium boundary to be clearly established. In the binary clathrate hydrate matrix we further identified that the relatively large THF molecules can only occupy the large $5^{12}6^4$ cavities, while the small $H_2$ molecules are entrapped in the empty $5^{12}$ cavities in structure-II, making the hydrate to be stable above 273 K even at relatively low pressure condition. Considering that pure $H_2$ hydrate can be produced at the extreme pressures higher that 1,000 bar, we can conclude that the water-soluble second guest inclusion induces $H_2$ storage and transportation to be readily achievable under much milder conditions.

• Applied Microscopy
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• v.35 no.2
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• pp.57-64
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• 2005

The ultrastructure and histochemical characteristics of the submandibular gland was examined in the big white-toothed shrew, Crocidura lasiura. A submandibular gland of Crocidura lasiura was a mixed gland composed of serous and mucous acinar cells. Secretory granules from the acini were discharged through the intercalated duct, the granular duct and the striated duct into the oral cavity. Serous and mucous acinar cells and granular duct cells had large amount of rough endoplasmic reticulum, free ribosome and prominent Golgi apparatus at the basal cytoplasm of the cell, and many granules at the apical cytoplasm. Oval type serous granules had a homogeneously pale round shape of bead at the center. Mucous granules were distinct from those of the other mammalian species having variety patterns with several dense bands into homogeneous pale matrix. A serous-like secretory granules and myelin-like body were observed in the cytoplasm and the lumen of granular duct cells. The myelin-like body is a characteristic structure only reported in the salivary glands of two shrews, Suncus murinus and C. dsinezumi. Striated duct cell had numerous well-developed mitochondria but secretory granule was not shown at all.

• Korean Journal of Optics and Photonics
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• v.25 no.1
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• pp.38-43
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• 2014

An external cavity laser supporting two wavelengths is demonstrated by incorporating polymer waveguide Bragg reflectors and a superluminescent light-emitting diode. An oversized rib waveguide structure and Bragg gratings are designed by using the effective-index and transmission-matrix methods. Bragg gratings with different periods are inscribed on a polymer waveguide through double-exposure laser interferometry. In order to tune the cavity loss affected by the reflectivity of Bragg gratings, a Bragg reflectors with varying length is incorporated. Two-wavelength-mode lasing is achieved for the device consisting of 2-mm long, 537-nm period gratings and 2.2-mm long, 540-nm period gratings; the lasing wavelengths are 1554 nm and 1564 nm, with an output power close to 0 dBm, a 20-dB bandwidth of 0.2 nm, and a side-mode suppression ratio of 45 dB.

• Journal of the Korean Chemical Society
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• v.47 no.6
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• pp.578-584
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• 2003

Polychlorinated biphenyls (PCBs) known as environmental contaminants in soil were analyzed by the soil pollution standard process test and the static supercritical $CO_2$ extraction mode. It was shown that the percent average recoveries of PCBs by the soil pollution standard process test were ranged in 25-35% and the corresponding standard deviations were above 10%. In contrast, the percent average recoveries of PCBs by the static supercritical $CO_2$ extraction mode were 2-2.5 times higher and standard deviations were within 7%. These results indicate that static supercritical $CO_2$ extraction mode may be a useful alternative to sample pretreatment certified by the soil pollution standard process test. The increasing supercritical $CO_2$ pressure from 1130 psi to 1996 psi at $40^{\circ}C$ enhanced the recovery of all PCB congeners from soil. However, at same Tc and Pc, the equilibrium time (5 versus 60 minutes) had no effect on the recovery of each PCB congener. Finally, similar PCB recoveries were obtained under the same extraction condition, regardless of the molecular weight and structure (coplanar versus non-coplanar) of PCB congeners.

• Korean Journal of Fisheries and Aquatic Sciences
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• v.33 no.5
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• pp.403-407
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• 2000

Ultrastructure and function of testis somatic cells in freshwater prawns Macrobrachium nipponense were studied. The paired testes of the prawn were elongated, united at their anterior end, which lay between the dorsal surface of the hepatopancreas and the heart. Each testis consisted of a large number of seminiferous cords compactly held together by connective tissue. A seminiferous cord was composed of an outer layer of simple squamous epithelium, a basement membrane, the closely packed germ cells and sustentacular cells of the germinal ridge, and an inner layer of simple cuboidal epithelial cells. Leydig cell-like cells in an angular areas filling the space of the seminiferous cords were observed. The nuclei of leydig cell-like cells were characterized by a distinct nucleolus. The simple squamous epithelial layer was composed of flattened cells tying on a basement membrane. The nuclei of the flattened cells were often overlapped in a layer, and the cytoplasm of the cells was observed just near the nuclei. The sustentacular cells were complex in morphology. These cells had relatively small cell bodies from which long cytoplasmic extensions ramified reached the space of germ cells in the germinal ridge. The nuclei of sustentacular cells usually exhibited angular profiles and located most commonly at the periphery of the cords. Cells of simple cuboidal epithelium located between germinal ridge and lumen of seminiferous cord, and part of the cells were adjacent to basal lamina, The cuboidal epithelial cells contained numerous mitochondria, the well-developed rER, the well-developed Golgi complex, and irregularly shaped nuclei. Transition vesicles appeared on the cis side of the Golgi complex. The large vesicles on the trans side of the complex appeared to fuse to form a membrane-bound structure. A number of pits on the cell apex suggested exocytotic activity for secretion of the sperm supporting matrix.

• Restorative Dentistry and Endodontics
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• v.17 no.2
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• pp.307-330
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• 1992

The aim of this study was to investigate the physical properties of visible light curing Glass Ionomer cement for restorative esthetic filling. The control group was the autopolymerizing GC Fuji II Glass Ionomer cement (2.2: 1 P/L ratio) and the experimental groups were made by following procedure. To induce the polymerization by visible light, the powder of GC Fuji II GI cement and the liquid of Vitrabond for base & liner were mixed in an amalgam capsule with 2.5:1, 3.0:1, 3.5:1 P/L ratio (% wt/wt). After fabrication of specimens, compressive strength, fracture toughness ($K_{IC}$) Scanning Electron Microscope and X-ray Diffraction, water-leachable content, marginal leakage and surface roughness were studied. The results were as follows: 1. Only experimental No. 1 group (visible light curing) showed less compressive strength than control group 1 hour after curing. Strength was increased with aging in all groups, so the compressive strength of light curing groups was no less than that of autopolymerizing group after 3 weeks. 2. Experimental No.3 group (visible light curing) was inferior to No.2 group (visible light curing) in fracture resistance but light curing groups were more resistant to fracture than autopolymerizing group and showed ductile fracture pattern as compared with the brittle fracture pattern of autopolymerizing group. 3. From scanning electron microscopic image, various sized unreacted powder particles, surrounded by silica gel, were embedded in polysalt matrix. Light curing groups showed little crack and more dense unreacted particles than autopolymerizing group. 4. From X-ray diffraction analysis, GC Fuji II Glass Ionomer cement powder and all groups showed glassy appearance but light curing groups seemed to be more intensive in crystaline than autopolymerizing group. S. The most significant dissolution was shown in early setting period in all group. Light curing groups were dissolved less than autopolymerizing group. 6. Marginal leakage was not different significantly in case of cavity margin composed of same tooth structure (ex. only enamel margin, only dentin margin) but much more leakage was shown in dentin/cementum margin than enamel margin. In only case of only enamel margin, light curing groups were superior to autopolymerizing group. 7. All groups showed relatively smooth surface, which irregularity was less than $1{\mu}m$. Light curing groups were smoother than autopolymerizing group.

• The Journal of the Korea Contents Association
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• v.13 no.7
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• pp.463-472
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• 2013

The purpose of this study is to examine the relationships among three factors such as the family health, school adjustment and internet addiction, and their subordinated factors. The research is going to clarify if school adjustment has mediating effect in the relationship between the family health and internet addiction. 371 of elementary school students resideing in Dadjeon-city completed questionnaires assessing family health, school adjustment and internet addiction. The sample variance-covariance matrix was analyzed using SPSS 18.0 and AMOS 20.0, the mazimum likelihood minimization function. The goodness of fit was evaluated using the SRMR, RMSEA and its 90% confidence interval, CFI, and TLI. The results are as follows: First, there were significant correlations among family health, school adjustment and internet addiction. Second, the subordinated factors in the family health, school adjustment, and internet addiction regulation are also closely related in the statistically significant positive relationship excepting school adjustment. After conducting the Covariance Structure Analysis to verify the mediating effect of school adjustment in the relationship between the family health and internet addiction, we found that it was appropriate to explain our findings with the structural equation model. when the family health has an effect on internet addiction, the school adjustment partially influences this process. Finally, educational implications and suggestions for future studies are addressed.

• Journal of the Korea institute for structural maintenance and inspection
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• v.24 no.4
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• pp.1-9
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• 2020

This study conducted to understand effects of CA (CaAl₂O₄) and CA₂ (CaAl₄O₇) ratio on chloride binding ability and compressive strength and pore structure of cement mortar incorporating mixture of CA and CA₂. The Portland cement based specimens were mixed with the clinkers CA and CA₂, and these calcium aluminate clinker mixture were replaced 0, 5, 10% by weight of cement. After all the test specimens were cured for 28 days under water curing, they were immersed in the distilled water and NaCl solution. As a result, 28 days compressive strength of all specimens was similar, and As the replacement ratio of calcium aluminate clinker in the specimen increased, Friedel's salt production tended to increase. However, it was dependent on the amount of Al₂O₃ in the level of 5% replacement and CA ratio in the level of 10% replacement. Through equilibrium isotherm result, it was also indicated that as replacement ratio of calcium aluminate clinker in cement matrix increased, chloride binding capacity was improved, and chloride penetration was suppressed. In this study, the specimen replaced with 10% of the calcium aluminate clinker mixture (CA 39%, CA₂ 60%) was remarkable to control chloride attack. We figured out necessity to understand optimal CA/CA₂ ratio to effectively apply CA₂ as a sustainable building material by improving the chloride binding ability in Portland cement based system.