• 보건의료산업학회지
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• 제11권1호
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• pp.1-9
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• 2017

Objectives : Cash Flows from operating activities is the most important part of the cash flow statement and it serves as an important financing source. Accordingly, the purpose of this study is to examine the influence of the contents of cash flows from operating activities on the changes in borrowings. Methods : In this study financial data from 2011 to 2014 were used to analyz 36 general hospitals and 85 hospitals according to the index displaying variation against the previous year. Results : For general hospitals, borrowings in cash flow from financing activities increased as net income decreased; while depreciation etc increased in cash flow from operating activities. For hospitals, borrowings in cash flow from financing activities increased as the gain on disposition of tangible assets in cash flow from operating activities decreased. Conclusions : General hospitals need to control the management of borrowings and depreciation at the level of funding management; whereas hospitals need to manage of future cash forecasts for stability of operational funds.

• 한국콘텐츠학회논문지
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• 제17권6호
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• pp.98-105
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• 2017

의료기관들의 부채관리 문제는 도산 등 경영위험의 직접적인 요인으로 파악되고 있는데, 현금흐름은 소요자금이나 도산예측에 유용한 정보를 제공해 준다. 본 연구는 24개 종합병원과 23개 병원을 대상으로, 영업활동 현금흐름이 부채상환능력에 미치는 영향을 살펴보기 위하여 회귀분석을 실시하였으며, 부채 위험성에 대비하기 위한 현금흐름 관리방안 모색을 위하여 다변량 판별분석을 실시하였다. 연구결과, 종합병원들은 당기순이익 매입채무의 증대 의료미수금과 재고자산의 감소 방법으로 부채상환능력 수준이 이루어지고 있었는데, 부채상환능력이 없는 경우에는 당기순이익 향상, 현금유출 없는 비용 증대, 의료미수금 감소, 매입채무 증대 등을 검토할 필요성이 제기되었다. 병원들은 당기순이익 현금유출 없는 비용과 매입채무의 증대 현금유입 없는 수익과 의료미수금 및 재고자산의 감소 방법으로 부채상환 능력 수준이 이루어지고 있었는데, 부채상환능력이 없는 경우에는 매입채무의 증대를 검토할 필요성이 제기되었다.

• The Journal of Asian Finance, Economics and Business
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• 제7권5호
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• pp.19-29
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• 2020

The paper examines the impact of information about cash flow from operating activities of firms listed on Vietnam's stock market to the decision making of individual investors. Data were collected from interviews with 160 individual investors about their investment decisions based on information on profit growth and cash flow growth from operating activities. T-test was conducted to research on Vietnam's stock market - a market considered as information that is not really public, transparent and ineffective. The research results show that: (1) investors do not care about cash flow from operating activities when making investment decisions if the company's profits grow positively, (2) information about cash flow from operating activities only affects the decisions of individual investors once profit growth is negative, and (3) conflicting information between profit growth and cash flow growth from business activities significantly affects the confidence and comfort of investors in Vietnam's stock market when they make investment decisions. Then, the study points out the mistake of investors when making investment decisions, and offers recommendations to investors when making investment decisions, not only concerned with profit growth, but also paying special attention to cash flow growth, especially cash flow from the company's business operations.

• 임상간호연구
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• 제17권2호
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• pp.204-214
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• 2011

Purpose: This study was aimed to provide information on the awareness of patient safety culture and safety care activities among operating room (OR) nurses and to analyze the factors influencing the safety care activities. Methods: For this descriptive research, self-reported questionnaires were administered to 168 OR nurses who were working at the university-affiliated and general hospitals. The collected data were analyzed using descriptive statistics, t-test, ANOVA, $Scheff{\grave{e}}$ test, Pearson's correlation coefficient and Stepwise multiple regression with SPSS/WIN 17.0. Results: The mean score of the awareness on patient safety culture was 3.27 out of 5 points and that of safety care activity was 4.31 out of 5. The statistically significant difference was found between experience of safety education and the awareness on patient safety culture. Also, the scores of safety care activities were significantly different according to OR nurses' position, education levels, and experience of safety education. There was a positive correlation between the awareness of patient safety culture and safety care activity. Their explanatory power on safety care activity was 8.8%, which includes working environment in operating room 3.3% and nursing position 5.5%. Conclusion: Compared to the level of patient safety activities, the OR nurses' awareness on patient safety culture was low. Given the specific characteristics and conditions in each hospital, it needs to increase the OR nurses' awareness on patient safety culture and activities related to patient safety.

• 지식경영연구
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• 제9권2호
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• pp.15-34
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• 2008

The firm leading community that is built to achieve firm's ad hoc purpose has two interested parties, operator and user. The success of the firm leading community, therefore, can be driven by meeting the needs of both parties. Most studies of the community, however, have focused not on operator but on user so far. This study identifies two variables-operating activities and organizational support-as success factors of firm leading community based on prior studies and analyzes them in term of the operator of firm leading community through 2nd in-depth interview. The result of study shows that organizational support affects operating activities and then both operating activities and organizational support affect the success of the firm leading community.

• 디지털융복합연구
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• 제16권6호
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• pp.271-281
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• 2018

본 연구는 수술실 간호사의 환자안전역량과 팀워크의 인식이 환자안전관리활동에서 미치는 영향을 규명하고자 시도되었다. 연구대상자는 종합병원 수술실에서 6개월 이상 임상경력을 가진 간호사 110명이다. 자가보고 설문지를 이용하여 자료를 수집하였으며, 분석방법은 SPSS 21.0을 이용하여 기술통계, 평균비교분석, 상관분석, 단계적 회귀분석을 이용하였다. 연령이 높은 군과 교육수준이 높은 군이 유의하게 환자안전역량점수가 높았다. 환자안전역량과 환자안전관리활동은 유의한 양의 상관(r=.37)을 보였고, 팀워크와 환자안전관리활동도 유의한 양의 상관(r=.21)을 나타냈다. 회귀분석결과 환자안전관리 활동에 유의한 영향을 미치는 변수는 환자안전역량과 팀워크 인식이었고, 이들 변수의 설명력은 15.7%로 나타났다. 따라서 수술실 간호사의 환자안전관리활동을 향상을 위해 환자안전역량과 팀워크 향상을 위한 노력이 필요하며, 추가적으로 환자안전관리활동에 영향을 미치는 다른 변수에 대한 연구가 필요하다.

• 임상간호연구
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• 제20권2호
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• pp.162-176
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• 2014

Purpose: The purpose of this study was to perform an operating room nursing activities analysis and estimate nursing intensity of each nursing activity based on the Relative Value Scale (RVS). Methods: The methodology for this study of RVS was based on the work of Hsiao et al. The first stage was to identify nursing activities and the second to measure intensity of nursing activities including technical skill, mental effort, and stress. Results: Calculation of the RVS for 99 nursing practices showed a score range from 300.00 to 1337.78. CS operation assistant, OS operation assistant, and obtaining certification had high nursing intensity. Surgical hand washing, putting on surgical gowns, surgical gloves and surgical caps and mask had low nursing intensity. Conclusion: The activities of operating room are not compensated separately but reimbursement is usually included in physician fees. In the future, an estimation of nursing cost should show the nursing contribution rate to total operation revenue.

• 근관절건강학회지
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• 제30권2호
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• pp.93-102
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• 2023

Purpose: The purpose of this study was to examine the influence of safety control, nursing professionalism, and burnout on patient safety management activities of operating room nurses. Methods: Data were collected from August 10 to September 26, 2022 from 154 operating nurses who consented to participate and have worked for more than six months in hospitals with 300 or more beds in the Seoul-Incheon area. The data were analyzed using the SPSS/WIN 26.0 program. Results: The main factors affecting patient safety management activities were safety control (β=.36, p<.001) and nursing professionalism (β=.15, p=.046). The regression model was statistically significant (F=13.49, p<.001), with explanatory power of approximately 28.6%. Conclusion: Based on these results, the aforementioned activities can be promoted by preparing and providing an operating room safety management program that can improve safety control and establish proper nursing professionalism.

• 간호행정학회지
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• 제8권2호
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• pp.283-293
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• 2002

Purpose: The purpose of this study was to define cost-countable perioperative nursing activities and to analyze the cost of each nursing activities based on the Resource-Based Relative Value Scale (RBRVS). Method: Researcher and 3 research assistants observed and documented the 83 operating patients in order to measure nursing time for each of the perioperative nursing activities. And then, 35 operating room nurses with at least one year of perioperative nursing experience were observed for the RBRVS of perioperative nursing activities. Finally, the direct and indirect nursing costs were estimated. Result: Nursing costs of 25 nursing activities were estimated using the RBRVS. Most expensive nursing activities were delivery of the instrument and implement for OP team (9,780 won per hour) and behavior of wash, pack, disinfect the instrument (6,770). Conclusion: Based on the relative values of each perioperative nursing activities estimated in this study, proper medical reimbursement system should be established in a near future.

• 기술혁신연구
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• 제15권2호
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• pp.41-59
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• 2007

This paper analyzes interactive activities of foreign R&D centers operating in Korea. Interactive activities refer to collaborative R&D activities, R&D outsourcing, and formation of communities between foreign R&D centers and Korean firms and institutions. Active interactions between foreign R&D centers and their Korean partners (Korean firms and universities, research institutes etc.) are essential in promoting spillover effects from foreign R&D centers. Using the survey of 76 foreign R&D centers operating in Korea, this paper found the intensity of interplay between foreign R&D centers and the Korean firms and institutions was not so high. And the partners of foreign R&D centers with the mission of finding new technologies in Korea are mainly customers rather than universities and research institutes. This result is markedly different from previous studies focused on the cases of western countries, where the partners of foreign R&D centers that have the mission of finding new technologies were mainly local universities and research institutes.