• Journal of Distribution Science
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• v.10 no.11
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• pp.11-20
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• 2012

Purpose - This study attempts to measure the management performance of a food manufacturer using the BSC as one of the main business management techniques used to achieve the vision of a corporation. Research design, data, methodology - The measurement of business performance of a Japanese food manufacturer was conducted from four perspectives of BSC. Matsui (2005) developed the 'Cross-analysis chart'. Results - First, there were many cases where a minor wastage of raw materials was related to increasing costs. Second, the food manufacturer should try to recover the investment cost through significantly increasing the rate of the facility's operations. Third, reducing personnel expenses could be an important issue in labor-intensive manufacturing. Fourth, customer management was very important in the food manufacturing business. Finally, the food manufacturer should actively consider proposals influencing the food culture to secure high profits in the future. Conclusions - There were many limitations in applying these results to Korean food manufacturers, as this study applied to and analyzed the results in the context of the Japanese food manufacturer.

• International Journal of Advanced Culture Technology
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• v.8 no.4
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• pp.101-109
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• 2020

Along with rapid global economic development, people are slowly becoming environmentally aware and green development is increasingly a vital topic of social concern. Academic circles are currently focusing on environmental protection and economic growth to explore the coordinated development of both and to achieve a win-win solution between them. To study the relationship between environmental protection experience and both cost and performance, this study empirically analyzes companies listing on the Shenzhen A-share market from 2014 to 2018. The results show that senior executives' environmental protection experience is negatively correlated with corporate costs, whereas it is positively correlated with business performance. These results provide empirical evidence of the importance of enterprises introducing and cultivating environmental personnel and insisting on sustainable development.

• Proceedings of the PSK Conference
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• 2002.10a
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• pp.396.2-396.2
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• 2002

Analytical results during the proficiency test managed by Kyungin Regional Korea Food ＆ Drug Administration were proposed to be influenced by several factors. Data of several factors were collected along with the test results with ibuprofen and sobrerol formulations. The collected data were the use of internal standard, academic background and career of analytical personnel, production size of the company and location of the participating laboratory. (omitted)

• Korean Journal of Community Nutrition
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• v.11 no.2
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• pp.240-252
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• 2006

A survey was implemented to suggest basic data for assuring the safety of cooked foods in foodbank operations. A questionnaire consisted of total 48 items including general characteristics, basic inputs and perceived importance/performance of sanitary management. One hundred twenty-eight responses among the 267 nationwide foodbanks were used for the statistical analysis. About forty-one percent of foodbanks was operated a period of 1-3 years and 43.0% of them were managed by social welfare organizations. The number of staff was only 0.5 person per operation with the whole responsibility and 1.0 with additional work, and thus most of the work was managed by volunteers. Job satisfaction was shown to be moderate and was affected by specialty and salary mostly. The facilities and equipment in foodbanks were not enough to operate and freezers/refrigerators were the top priority to supplement. Most of the respondents attended a nationwide level sanitary education program (79.7%); but complained not enough frequency of education (90%). The sanitary status of the donated foods was considered as satisfactory but some safety practices had to be improved, including personnel expenses and operating costs in the district level, a sanitary awareness of the donors and a general management of the facilities arid equipment. An assessment on sanitary management resulted in an overall average of 4.45 out of 5 points in importance and 3.85 in performance showing the high level of sanitation perception in foodbank managers. From the IPA analysis, the fields found to be improved were sanitation management during cooking and temperature control as well as cleanliness and sanitation of both transport vehicle and refrigerator/freezer. To secure the food safety in foodbanks, consequently, personnel support, supplement of facilities and equipment, intense sanitation education and development of sanitation management program is needed.

• Journal of Digital Convergence
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• v.16 no.3
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• pp.333-344
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• 2018

The purpose of the study is to analyse the management state of three education welfare policies such as education welfare priority support program, Dream Start and after school program, the main education welfare policy for children and adolescent of the low income group and to suggest the development plan for the establishment of the effective and efficient education welfare policy. The study examines the advanced research and uses literature review to meet the purpose. The study draws the problem of each program and suggests the development plan of the education welfare policy for the children and adolescent of the low income group on the basis of the result of the comprehensive analysis. First, the related projects run separately by each government department should be rearranged into an integrated system in order to control comprehensively and together. Second, the system should be established to improve the expertise personnel in charge and increase the employment stability of the private personnel. Third, the authorities should raise the awareness on education and welfare through the connection and the discussion between each institution and the experts. Fourth, a new service model should be invented.

• Korea Journal of Hospital Management
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• v.10 no.3
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• pp.45-66
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• 2005

The purpose of this study was to analyze related factors affecting profitability on general hospitals(300-499 beds). The data were derived from survey by the Korean Hospital Association on 33 hospitals during 10 years (from 1993 to 2002). Profitability was measured by 3 ratios - net profit to total assets, normal profit to total assets and operating margin to gross revenue - as dependent variables. Independent variables were classified by general factors (ownership, number of bed, period of establishment, region), financial factors (total asset turnover, current ratio, liabilities to total assets, personnel costs per operation profit, material costs per operation profits), productivity index(number of daily patient per nurse), the score of quality assurance activity and the time lag score. Multiple regression model was used in this study. First, Number of bed, region was not statistically significant for profitability. But ownership was affect positively to normal profit to total assets and operating margin to gross revenue. Private hospitals had higher profitability than that of public hospitals Second, the score of quality assurance activity was not statistically significant to profitability. Third, Those hospitals having more daily patient per nurse had significantly higher profitability than the others. Fourth, Those hospitals having higher proportion in total asset turnover had significantly higher profitability than other hospitals. But liabilities to total assets and liquidity ratio had no difference to the profitability. Those hospitals having higher proportion in personnel costs and material costs per operation profits had significantly lower hospital profitability than others.

• Research in Community and Public Health Nursing
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• v.9 no.1
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• pp.163-180
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• 1998

The purpose of this study is to evaluate the community based home care service, and make reorientation for better service. The data was collected from the public health center, which was operated for one year, 1997. This case is evaluated and reoriented according to five elements of public health care system; system of resources for public health, organization and administration, health care delivery system of financing, management. In resources for public health, available health personnels are 15 physicians, 17 nurses, 11 nurse aides and 2 other persons. One professional health personnel take care of 609 clients, The equipments used for elderly and the disabled are 6 wheelchairs, 4 walkers, 1 hairwashers and 30 viberations. But these equipments are not enough to deal all clients. In organization and administration, planning and setting goals for community home care are made by the director, supervisor of family department and public health nurse. So there is no regular commitee for home care services in this community. The form of delivery of health care is focused on preventive health care. The important works of public health nurse are health education, preventive care for hypertension, D.M. and vaccination of communicable desease. In finaning system, funds come from central government(8.3%), local goverment(16.7%) and health center itself(3.8%), The services consist of health education, vaccination, clinical test and equipment. There are several local volunteers, which are local hospitals, a college, a christian association, a catholic association, a drivers association and a disabled association. The volunteer groups give physical and mental support to the clients. In management, this health center has three evaluation methods. One is done by local government, one is done by health center itself, and the other is done by clients with questionair. But the evaluation tools are deferent between agency. Home care services must be planned and evaluated. This public health center has to have more personnel, equipments, education for professional kowledge and meetings with community volunteer agencies.

• The Journal of Fisheries Business Administration
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• v.47 no.2
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• pp.43-59
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• 2016

This study investigated the difference of the effects of public loan programs in fishery industry on management performance from a balanced score card (BSC) perspective depending on the type of loan, scale of fund, period of support and business category, using the financial data of fisheries firms having the balance of loan at the end of 2014. The key factors influencing credit rating change were also analyzed after public loan support. From a integrative perspective, results show that the firms supported by working fund have higher management performance than the firms supported by facility fund. The firms received large scale fund showed higher management performance than the firms received small scale fund. While management performance was decreasing or slowing down over time after financial support, management performance of the firms supported by facility fund improved over time. From a non-financial perspective, the firms received facility fund invested more in education and growing perspective than the firms received working fund. As the size of fund increased, the investment in education, growing, internal process and customer increased. Personnel expenses and employee benefits for education and growing has increased over time. However, the firms with facility fund restricted the expenses of education, personnel expenses and employee benefits as time goes by. Because the effects of public loan on credit rating of fisheries corporations have no statistical significance, it has become known that the financial support of public loan program has no influence on the change of credit rating of fisheries corporations. This study attempted performance analysis from a BSC perspective which combine factors of non-financial perspective with factors of financial perspective. Findings from this study suggest the direction of microscopic performance analysis of public loan in fishery industry.

• The Journal of Industrial Distribution & Business
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• v.11 no.12
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• pp.39-45
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• 2020

Purpose: The stock price delay phenomenon refers to a phenomenon in which stock prices do not immediately reflect corporate information and the reflection is delayed. A prior study reported that the stock price delay phenomenon appears strongly when the quality of corporate information is low (Callen, Khan, & Lu, 2013). The purpose of the internal accounting control system is to improve the reliability of accounting information. Specifically, the more professionals such as certified public accountants are placed in the internal accounting control system, the more information is prevented from being distorted, so the occurrence of stock price delay will decrease. Research design, data and methodology: In this study, companies listed on the securities market from 2012 to 2016 were selected as a sample to analyze whether the stock price delay phenomenon is alleviated as accounting experts are assigned to the internal accounting control system. The internal control personnel data were collected in the "Internal Accounting Control System Operation Report" attached to the business report of each company of the Financial Supervisory Service's Electronic Disclosure System(DART). The measurement method of the stock price delay phenomenon was referred to the study of Hou and Moskowitz (2005). The final sample used in the study is 2,641 firm-years. Results: It was found that companies with certified accountants in the internal accounting control system alleviate the stock price delay phenomenon. This result can be interpreted as increasing the speed at which corporate information is reflected in the stock price by improving the reliability of information disclosed in the market by the placement of experts in the system. Conclusions: The results of this study suggest that accounting professionals assigned to the internal accounting control system are playing a positive role in providing high-quality information to the market. In this study, focusing on the fact that the speed at which corporate information is reflected in the stock price is very important for the stakeholders in the capital market, we find that having a certified public accountant in the internal accounting control system alleviates the stock price delay phenomenon.

• Asian Pacific Journal of Cancer Prevention
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• v.17 no.5
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• pp.2611-2617
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• 2016

Background: Medication errors are common but most often preventable events in any health care setup. Studies on medication errors involving chemotherapeutic drugs are limited. Objective: We studied three aspects of medication errors - prescription, transcription and administration errors in 500 cancer patients who received ambulatory cancer chemotherapy at a resource limited setting government hospital attached cancer centre in South India. The frequency of medication errors, their types and the possible reasons for their occurrence were analysed. Design and Methods: Cross-sectional study using direct observation and chart review in anmbulatory day care unit of a Regional Cancer Centre in South India. Prescription charts of 500 patients during a three month time period were studied and errors analysed. Transcription errors were estimated from the nurses records for these 500 patients who were prescribed anticancer medications or premedication to be administered in the day care centre, direct observations were made during drug administration and administration errors analysed. Medical oncologists prescribing anticancer medications and nurses administering medications also participated. Results: A total of 500 patient observations were made and 41.6% medication errors were detected. Among the total observed errors, 114 (54.8%) were prescription errors, 51(24.5%) were transcribing errors and 43 (20.7%) were administration errors. The majority of the prescription errors were due to missing information (45.5%) and administration errors were mainly due to errors in drug reconstitution (55.8%). There were no life threatening events during the observation period since most of the errors were either intercepted before reaching the patient or were trivial. Conclusions: A high rate of potentially harmful medication errors were intercepted at the ambulatory day care unit of our regional cancer centre. Suggestions have been made to reduce errors in the future by adoption of computerised prescriptions and periodic sensitisation of the responsible health personnel.