• 보건의료산업학회지
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• 제5권2호
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• pp.105-117
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• 2011

The purpose of this study is to investigate evaluation and improvement of long-term care hospitals for changing long-term care hospitals fee system. Data were collected from 104 CEOs in nationwide long-term care hospitals using structured self-administered questionnaires during August 17 to 31, 2009. Major results of the empirical analysis are as follows; first, to change fixed sum medical fee per day caused to decline the level of geriatric service in 87% of CEOs. Second, 79% of CEOs were dissatisfied with changing fixed sum medical fee per day, and 47% of them were dissatisfied with graded fee for doctor and nurse management. Finally, they suggested that to specialize and to differentiate of long-term care hospitals will drive to improve long-term care hospitals function and to measure workforce based on rate of filled vacancies will increase efficiency and productivity of doctor and nurse management.

• 한국항공운항학회지
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• 제29권2호
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• pp.111-116
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• 2021

Normal Operation Safety Survey (NOSS) is a safety management tool used by air traffic control organizations to measure data related to threats and errors to proactively prevent accidents before they occur. NOSS was developed to be applied to the air traffic control field according to the concept of Line Operation Safety Audit (LOSA) conducted by airlines to reduce human errors in the cockpits. Safety management based on data is crucial for the prevention of control-related accidents, and the competency of observers for this is important for the successful implementation of NOSS. Based on LOSA implementation experiences and expert interviews, this paper introduces the international NOSS methods and discusses the key factors required for effective observation and the implementation methods and implications of NOSS observer training.

• Journal of Multimedia Information System
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• 제6권4호
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• pp.271-282
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• 2019

There is a description that you cannot manage what you do not measure. The Korea Ministry of National Defense (MND) is conducting evaluations in various fields to obtain meaningful effects from IT investments, and views that the evaluation of the defense informatization sector is divided into defense informatization policy evaluation and defense informatization project evaluation. The defense informatization level evaluation can measure the informatization level of MND and the armed forces or organizations. Since the evaluation system being studied to measure the level of defense informatization is composed mainly of qualitative metrics, it is necessary to reconstruct it based on quantitative metrics that can guarantee objectivity. In addition, for managing the level of change by evaluation objects, the evaluation system should be designed with a focus on homeostasis of metrics so that it can be measured periodically. Moreover, metrics need to be promoted in terms of performance against targets. To this end, this study proposes to measure the level of defense informatization by dividing it into defense information network, computer systems, interoperability and standardization, information security, information environment, and information system use, and suggests their metrics.

• 대한지리학회지
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• 제40권3호
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• pp.274-284
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• 2005

요리 본 연구에서는 최근 환경부의 유량$\cdot$수질 측정지점으로 거론되고 있는 영산강 영본c 지점과 섬진강 섬본e 지점을 대상으로 수문지형적 관점에서 관측지점에 대한 적정여부와 유량측정 및 산정방법에 대한 검토를 실시하였다. 그 결과는 다음과 같이 요약할 수 있다. 영본c지점과 섬본e지점은 수문지형학적 특성상 안정적인 유량측정이 용이하지 않는 장소이며, 특히 하구언 배수문의 영향이 크게 미치는 영본c의 경우 신뢰성 있는 유량측정이 불가능한 지점으로 판단된다. 유량산정방법으로 제시되었던 비유량법은 적절한 대표유역의 선정과 상$\cdot$하류에 신뢰성 있는 유량관측 지점이 있을 시 직접측정이 곤란한 지점의 유량산정에 이용될 수 있다는 결과를 얻었다. 그리고 장기간에 걸쳐 계절별, 강우사상별 유량관측을 통한 비유량 자료가 축적될 경우, 풍수기의 유량산정에도 이용될 수 있을 것으로 판단된다.

• Journal of East Asia Management
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• 제4권1호
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• pp.23-51
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• 2023

We investigate whether the association between management overconfident tone and the level of audit effort measured by audit fees and hours differs depending on the level of earnings management. Prior studies suggest that firms led by overconfident managers are likely to initiate risky investments, report low quality financial statements, and have material weaknesses in internal control system. These characteristics, combined together, result in higher audit risk. At the same time, auditors assess audit risk based on the quality of financial reporting, measured by level of earnings management. As a result, the assess audit risk is likely to reflect the combined effect of management overconfidence and the level of earnings management. In this paper, we investigate whether auditors differentiate the effects of real earnings management (REM) and accrual-based earnings management (AEM) when they assess the audit risk related management overconfident. Using the CEO's letter published in 2018, we measure the CEO's tone representing the degree of overconfidence (i.e., activity). Based on this measure, we find that the positive association between managerial overconfident tone and audit effort is more pronounced as the level of REM is higher. However, we find that the baseline association does not vary depending on the level of AEM. These results suggest that auditors consider the managerial overconfident severer when such characteristic accompany the higher level of REM, which can be outcome of aggressive business decisions possibly leading to the higher audit risks. We further find that these results are stronger for Big 4 auditors and continuing auditors. This paper contributes to the literature and practice as follows. First, we provide contextual evidence on how auditors reflect managerial characteristics in the audit process by documenting that auditors actively increase their audit efforts only when overconfident managerial characteristics are highly likely to lead to audit risk. This result suggests that auditors conduct external auditing considering both the efficiency and effectiveness of the audit process. Second, we suggest that auditors use information obtained from a wide range of sources to identify audit risks. Our results provide evidence of how the auditing standards, which do not provide detailed guidelines for audit risk assessment, are being applied in practice. Finally, our results also enhance the understanding of how audit fees are determined. Combined with the studies related to audit pricing, we provide the important reference for discussion between the auditor and the auditee about the audit fee that has created acute tension after the enforcement of the new External Audit Act.

• 한국농공학회논문집
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• 제66권4호
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• pp.17-26
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• 2024

This study aimed to design and build a web-based decision support system for wheat cultivation management. The system is designed to collect and measure the weather environment at the growth stage on a daily basis and predict the soil moisture content. Based on this, APSIM, one of the process-based crop models, was used to predict the potential yield of wheat cultivation in real time by making decisions at each stage. The decision-making system for wheat crop management was designed to provide information through a web-based dashboard in consideration of user convenience and to comprehensively evaluate wheat yield potential according to past, present, and future weather conditions. Based on the APSIM model, the system estimates the current yield using past and present weather data and predicts future weather using the past 40 years of weather data to estimate the potential yield at harvest. This system is expected to be developed into a decision support system for farmers to prescribe irrigation and fertilizer in order to increase domestic wheat production and quality by enhancing the yield estimation model by adding influence factors that can contribute to improving wheat yield.

• 품질경영학회지
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• 제28권2호
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• pp.57-69
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• 2000

This paper discusses the local influence approach to the linear regression models with AR(2) errors. Diagnostics for the linear regression models with AR(2) errors are proposed and developed when simultaneous perturbations of the response vector are allowed- That is, the direction of maximum curvature of local influence analysis is obtained by studying the curvature of a surface associated with the overall discrepancy measure.

• 산업경영시스템학회지
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• 제31권1호
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• pp.59-65
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• 2008

Manufacturing Execution System (MES) is a system that companies can use to measure and control critical production activities. This paper shows case study of implementation of MES (Manufacturing Execution System) and its methodology in a medium sized production company. This study focused on two important things in MES implementation. First, it provides critical success factors (CSFs) and construction method for success of MES implementation. Second, it presents guidelines for MES implementation in small and medium-size company. Some of the benefits with regards to MES implementation and its results are introduced in the end of this paper.

• 한국방재학회:학술대회논문집
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• 한국방재학회 2008년도 정기총회 및 학술발표대회
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• pp.375-376
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• 2008

Recently the increase of natural disaster and man-made disaster, newly emerging infectious diseases and bioterrorism attack changed the world in many aspects. So the Ministry of Health and Welfare and other related agencies are trying to solve the problems with disasters. We discussed these problems in the following eleven categories. (1) emergency medicine (2) communicable disease control, (3) food safety control, (4) public facilities safety, (5) social welfare facilities safety, (6) bioterrorism control, (7) geriatric health care, (8) insurance support, (9) overseas disaster victim support, (10) national organization protection, (11) fire fighter safety in forest fire. Through the reviews on the various kinds of disaster, we proposed the disaster control measure for the near future.

• 한국산학기술학회논문지
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• 제17권5호
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• pp.671-679
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• 2016

사회기반시설물의 핵심 시설물 중 하나인 교량은 이용자들이 쉽게 접하고 이용하는 시설물로 일정 수준이상의 성능유지는 필수적으로 요구된다. 교량건설 역사가 상당히 오래된 호주, 뉴질랜드, 미국, 유럽 등의 최근 관련 연구보고서 등의 사례를 비추어 보았을 때, 우리나라 또한 교량의 기대수명에 도달하는 10-20년 내 교량의 유지관리 및 개축 수요가 급격하게 증가될 것으로 예상되므로 비교적 건전한 상태를 유지하고 있는 현 시점에서 한정적인 예산을 효율적으로 분배하기 위해 교량 성능을 적정 수준 이상으로 유지하며 LCC 측면에서의 비용은 최소한으로 투입하는 합리적이고 공학적인 의사결정방법론이 필요하다. 이러한 목적을 달성하기 위하여 호주, 뉴질랜드 및 미국 등에서는 오래전부터 자산관리체계를 마련하기 위하여 많은 노력이 이루어지고 있다. 본 논문에서는 모든 교량을 관리할 수 있는 범용적인 자산관리체계와 교량이 제공하는 서비스수준(Level of Service)과 이를 측정하기 위한 성능측정기준을 개발하기 위한 사전 기초연구로써 연구의 범위를 도심지의 교량으로 한정하여 그 자산관리체계와 서비스수준을 개발하고자 한다. 전문가와 이해관계자로 구성된 워크숍을 실시하여 국내 실정에 맞는 도심지 교량자산관리체계와 그 서비스수준(LOS) 및 성능 척도(PM)를 개발하고 다속성 효용이론(Multi-Attribute Utility Theory)와 AHP기법을 이용하여 성능 지표별 가치의 값과 성능 척도의 가중치 분석을 실시하였다. 도출 된 성능 척도의 가중치와 성능 지표의 가치(Value) 등의 적용 확인을 위해 ${\bigcirc}{\bigcirc}$시의 교량 6개를 선별하여 LOS분석을 적용하고 그 결과를 고찰하였다.