• Korea Journal of Hospital Management
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• v.5 no.1
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• pp.129-155
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• 2000

This empirical study, activity-based costing, a newly introduced approach that has proved to be an improvement over the conventional costing system in product or service costing, is applied at department of clinical pathology in K university hospital. The study subjects were 233 test procedures done in clinical laboratory of K university hospital. Activity analysis was done by interview, questionnaires, and time study, and the amount of resources consumed by each activity and their costs are then traced and applied to the laboratory tests. The main purpose of this study were to compare the test costs of activity-bases costing with those of conventional costing, and test fees of medical insurance, and to provide accurate cost informations for the decision makers of hospital. The major findings of this study were as belows. 1. The cost drivers for application of activity-based costing at clinical laboratory were cases of sample collection, case of specimen, cases of test, and volume-related allocation bases such as direct labor hours and total revenue of each test. 2. The profits of each clinical laboratory fields analyzed by conventional costing were different from the profits analyzed by activity-based costing, especially in the field of Urinalysis(approximately over estimated 750%). 3. The standard full costs by conventional costing were quite different from the costs computed by using activity-based costing, and the difference is most significant with the tests of long labor time. 4. From the comparison between costs computed by using activity-based costing and medical insurance fees, some test fees were significantly lower than the costs, especially in the non-automated fields. As described in this study, activity-based costing provides more accurate cost information than does conventional costing system. The former approach is especially important in the health care industry including hospitals in which planning and controlling the costs services provided are the key to maintaining a healthy financial status for the organization. Despite the contribution of activity-based costing the economic as well as technical feasibilities of implementing such a cost accounting system in an organization must be evaluated. In the development of activity-based costing systems, an activity analysis has to be conducted to identify activities that consume resources. This involves a detailed study of the organization's logistics and accounting information systems, and it is an expensive project in itself. Besides, it can be quite difficult and time consuming to identify and trace resource consumption to a specific activity. Thus the activity-based costing system should be implemented only when the decrease in cost of error far exceeds the increase in cost of measurement. By combining activity-based costing with standard costing, health care administrators can better plan and control the costs of health services provided while ensuring that the organization's bottom line is healthy.

• Korean Chemical Engineering Research
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• v.47 no.2
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• pp.150-156
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• 2009

Plasma Display Panels(PDPs) require to have improved luminous efficiency, low manufacturing cost, and high image quality to compete with other flat display devices such as Liquid Crystal Displays(LCDs) and organic light-emitting diodes(OLEDs). In addition, the diversity of product line-up may be needed for high market share. In this paper, the optical characteristics of typical green phosphor for PDP application are reviewed and the problem-based solution will be proposed. We also shortly describe the principle of 3D-PDPs which are promising. Then, the requirement of green phosphor for 3D-PDP application is summarized and research achievement, as of now, is described. The typical problems of $Zn_2SiO_4:Mn$ phosphor, which is the most well-known, are the negatively charged surface property and the long decay time, which leads to unstable discharge in green cell and afterimage. These problems were solved by coating the phosphor surface with metallic oxide. It was found that $Al_2O_3$ would be the best material for $Zn_2SiO_4:Mn$ phosphor. It gives longevity as well as low operating voltage due to the charging effect in green cells. Also, new phosphors, $(Y,\;Gd)Al_3(BO_3)_4:Tb$ and $(Mg,\;Zn)Al_2O_4:Mn$ phosphor are proposed for increasing the luminance and reducing the decay time, which are capable to apply for 3D-PDP application.

• International Commerce and Information Review
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• v.13 no.2
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• pp.3-26
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• 2011

The objective of this study is to improve export performance using e-Trade marketing systems. The use of e-Trade has been increasing but there is some controversy about the performance of e-Trade marketing for Small-to-Medium enterprises (SME). The research construct for determining the export performance is suggested and five factors are introduced in this paper such as: B2B relationship and cooperation, product complexity, online fitness, level of internationalization, and use of e-Trade marketing. Sample data were collected from the companies who are familiar with the e-Trade systems. The result shows that the use of e-Trade marketing mostly contributes to the increase of export performance. The regression and cluster analysis shows that both variables of e-Trade marketing and on-line fitness are significant to high export performance group. The implication for SMEs is that the use of e-Trade marketing methods could contribute to the increase of export performance and more analytical works need to be made for future study.

• Journal of Life Science
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• v.30 no.6
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• pp.532-541
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• 2020

In this study, we describe the inhibition of adipocyte differentiation by the lactic acid bacteria (LAB) fermentation product of Chrysanthemum indicum L. (CI) extract to control obesity. Preparation of LAB-fermented products was performed to overcome the cytotoxicity of CI extract. During fermentation and 3T3-L1 cell line experiment, cytotoxicity was not induced in the CI fermentation products over 1 day in culture. Fermented materials from highly proliferative cultures were selected for treatment of 3T3-L1 cells and for comparison with unfermented control groups. Cell survival and undifferentiated cell populations were decreased differentiation population in all experimental groups compared with controls, as measured using fluorescence-activated cell sorting analysis. Akt pathway activity increased upon treatment with these fermented extracts in 3T3-L1 cells. Gli2 depleted at the protein level in association with adipocyte differentiation. LAB KCTC 3115- and 3109-fermented extract treatment caused controlled Gli2 protein accumulation. Moreover, KCTC 3115 and 3109 were found to reduce C/EBPα and FAS was depleted, whereas pACC was increased at the protein level upon treatment with the fermentation products of each of the four LAB used in this study. With Lactococcus lactis subsp. lactis KCTC 3115 fermentation, the regulation of adipose differentiation and hedgehog signaling were also suppressed, thereby inhibiting the differentiation of progenitor cells. The basis for the activation of hedgehog signaling may provide insights into the treatment of obesity and the inhibition of adipocyte differentiation.

• Natural Product Sciences
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• v.18 no.1
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• pp.60-66
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• 2012

Human skin is the first line of defense for the protection of the internal organs of the body from different stimuli. Ultraviolet B (UVB) irradiation induces skin damage and inflammation through the secretion of various cytokines, which are immune regulators produced by cells. To prevent the initiation of skin inflammation, keratinocytes that have been irreversibly damaged by radiation must be removed through the apoptotic mechanism. Ixeris dentata (family: Asteraceae) is a perennial medicinal herb indigenous to Korea. It has been used in Korea, China, and Japan to treat in digestion, pneumonia, diabetes, hepatitis, and tumors. To gain insight into the anti-inflammatory effects of I. dentata, we examined its influence on UVB-induced pro-inflammatory cytokine production in human keratinocytes (HaCaT cells), by observing cells that were stimulated with UVB in the presence or absence of I. dentata. In the present study, pro-inflammatory cytokine production was determined by performing enzyme-linked immunosorbent assay, reverse transcription polymerase chain reaction, and western blot analysis to measure the activation of mitogen-activated protein kinase (MAPKs). I. dentata inhibited UVBinduced production of the pro-inflammatory cytokine interleukin (IL)-6 in a dose-dependent manner. Further, I. dentata inhibited the UVB-induced expression of cyclooxygenase (COX)-2. Furthermore, I. dentata inhibited the phosphorylation of c-Jun NH2-terminal kinase and p38 MAPKs, suggesting that it inhibits the secretion of the pro-inflammatory cytokines IL-6 and IL-8, and COX-2 expression, by blocking MAPK phosphorylation. These results suggest that I. dentate can potentially protect against UVB-induced skin inflammation.

• Management & Information Systems Review
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• v.23
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• pp.25-40
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• 2007

In the highly competitive and divers world of financial market, customer is the single most important factor to company's survival. Especially, creating a relationship with valued customers is a key to success. CRM provides the mean to retain high value customers. It takes a prospect of what customers expect. Utilizing those knowledge can help the products and service meet the customers' needs, thereby maximizing customer satisfaction and company's profit. In this report, I am going to suggest a few ways to develop successful CRM in the life insurance industry. First, CRM should innovate the way of communication to keep pace with Web 2.0 era. In other words, the customer's needs should be caught by real-time communication than traditional off-line market research. Thus, the functionality and specification of products can be decided by customer's direct choice so that the customers are able to purchase the understanding and experience of the products. Second, CRM project should consider whether the initial strategy plan can promise the stable growth of customer at the first step. When planning strategy, the project needs to identify what customer wants and how to fulfill the needs with stable growth of the customer. In addition, the CRM should be developed by realizing that customer centric benefits ultimately guarantee the growth of the organization. Third, CRM systems should enhance the organization's ability to take the customer's insight in a 360 degree view and to capture the voice of the customer directly. In order to develop the best matched product package, more precise customer segmentation should be ahead of market segmentation strategy. Forth, the biggest reward from CRM will be a customer royalty program. Many successful banks are already planning and practicing customer royalty strategy. A comprehensive analysis of customers and their behavior allow organization to identify high value potential customers' needs and determine a strategy required to meet those needs. Even life insurance companies such as Prudential Korea are developing products designed for royal customers. Fifth, understanding and managing the experience of customer called Customer Experience Management also can increase customer satisfaction. Measuring only customers' experience and adapting it to marketing strategy make products position in the gap between the customers' expectation and experience not required by market. A key component of CEM is its application across all organizational functions. At last, the direction of change and development of CRM can be defined from the conceptualization of information technology represented by Ubiquitous and Web 2.0. Instead of just managing customer information, companies should take the initiative in personalized system with customer oriented strategy. Furthermore, with the regular communication between CRM stakeholders (Sales-Marketing-IT), customer's demand should be directly reflected to enterprise strategy in real time.

• Journal of Digital Convergence
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• v.15 no.8
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• pp.333-340
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• 2017

Timelapse is an imaging technique that captures motion at regular intervals and then projects it at normal speed. We looked at Timelapse advertising images of global brands and presented a model for analyzing components and expression methods of Timelapse, a new image technique. In previous research, literature research, Internet data survey, and YouTube data were investigated. Continuous photography has been developed as an imaging technique, and we have examined the current production status applied to domestic and foreign documentary, domestic and foreign drama, film, and advertisement. In 2015-2016, I will analyze the techniques of iPhones (2016), Ralph Lauren Polo Ads (2015), and Canon EOS (2013) videos that use Timelapse techniques in their recent advertisements. The results show that the Timelapse component is a static element, the static motif is mainly an artificial structure, the place is outdoor, the color is taken at a time showing the characteristics of the place, and the layout is all centered. The dynamic motif is a moving object. The dynamic line consists of a story based on the object. The time is about 11-15 seconds, the longest is about 1 minute and 30 seconds, and the editing is mainly focused on the product with the brand logo emphasized. In conclusion, it is the role of the image to pay attention to the advertisement and catch the eye. In order to motivate the buyer's mind, it is necessary to direct and edit such as Timelapse, which stimulates the emotions inherent in the mind and stimulates the non-verbal symbols. Future research is likely to reveal various attempts at temporal editing of images.

• Journal of Ginseng Research
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• v.42 no.1
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• pp.42-49
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• 2018

Background: Ginsenoside F1 has been described to possess skin-whitening effects on humans. We aimed to synthesize a new ginsenoside derivative from F1 and investigate its cytotoxicity and melanogenesis inhibitory activity in B16BL6 cells using recombinant glycosyltransferase enzyme. Glycosylation has the advantage of synthesizing rare chemical compounds from common compounds with great ease. Methods: UDP-glycosyltransferase (BSGT1) gene from Bacillus subtilis was selected for cloning. The recombinant glycosyltransferase enzyme was purified, characterized, and utilized to enzymatically transform F1 into its derivative. The new product was characterized by NMR techniques and evaluated by MTT, melanin count, and tyrosinase inhibition assay. Results: The new derivative was identified as (20S)-$3{\beta},6{\alpha},12{\beta}$,20-tetrahydroxydammar-24-ene-20-O-${\beta}$-D-glucopyranosyl-3-O-${\beta}$-D-glucopyranoside(ginsenoside Ia), which possesses an additional glucose linked into the C-3 position of substrate F1. Ia had been previously reported; however, no in vitro biological activity was further examined. This study focused on the mass production of arduous ginsenoside Ia from accessible F1 and its inhibitory effect of melanogenesis in B16BL6 cells. Ia showed greater inhibition of melanin and tyrosinase at $100{\mu}mol/L$ than F1 and arbutin. These results suggested that Ia decreased cellular melanin synthesis in B16BL6 cells through downregulation of tyrosinase activity. Conclusion: To our knowledge, this is the first study to report on the mass production of rare ginsenoside Ia from F1 using recombinant UDP-glycosyltransferase isolated from B. subtillis and its superior melanogenesis inhibitory activity in B16BL6 cells as compared to its precursor. In brief, ginsenoside Ia can be applied for further study in cosmetics.

• Proceedings of the KWS Conference
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• 2010.05a
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• pp.51-51
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• 2010

Recently just as in the automobile industry, shipbuilders also try to reduce material consumption and weight in order to keep operating costs as low as possible and improve the speed of production. Naturally industry is ever searching for welding techniques offering higher power, higher productivity and a better quality. Therefore it is important to have a details research based on the various welding process applied to steel and other materials, and to have the ability both to counsel interested companies and to evaluate the feasibility of implementation of this process. Submerged-arc welding (SAW) process is usually used about 20% of shipbuilding. Similar to gas metal arc welding(GMAW), SAW involves formation of an arc between a continuously-fed bare wire electrode and the work-piece. The process uses a flux to generate protective gases and slag, and to add alloying elements to the weld pool and a shielding gas is not required. Prior to welding, a thin layer of flux powder is placed on the work-piece surface. The arc moves along the joint line and as it does so, excess flux is recycled via a hopper. Remaining fused slag layers can be easily removed after welding. As the arc is completely covered by the flux layer, heat loss is extremely low. This produces a thermal efficiency as high as 60% (compared with 25% for manual metal arc). SAW process offers many advantages compared to conventional CO2 welding process. The main advantages of SAW are higher welding speed, facility of workers, less deformation and better than bead shape & strength of welded joint because there is no visible arc light, welding is spatter-free, fully-mechanized or automatic process, high travel speed, and depth of penetration and chemical composition of the deposited weld metal. However it is difficult to application of thin plate according to high heat input. So this paper has been focused on application of the field according to SAW process for thin plate in ship-structures. For this purpose, It has been decided to optimized welding condition by experiments, relationship between welding parameters and bead shapes, mechanical test such as tensile and bending. Also finite element(FE) based numerical comparison of thermal history and welding residual stress in A-grade 3.2 thickness steel of SAW been made in this study. From the result of this study, It makes substantial saving of time and manufacturing cost and raises the quality of product.

• BMB Reports
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• v.31 no.6
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• pp.578-584
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• 1998

In a previous paper (Kim et al., 1996a), the immediate 5' -flanking region and coding region of the human UDP-N -acetylglucosamine:-D-mannoside-1,4-Nacetylglucosaminyltransferase III (N-acetylglucosaminyitransferase- III; GnT-III) gene was reported, isolated and analyzed. Herein, we report on amplification of a new 5' -noncoding region of the GnT-III mRNA by single-strand ligation to single-stranded cDNA-PCR (5' -RACE PCR) using poly(A)+ RNA isolated from human fetal liver cells. A cDNA clone was obtained with 5' sequences (96 bp) that diverged seven nucleotides upstream from the ATG (+1) start codon. A concensus splice junction sequence, TCTCCCGCAG, was found immediately 5' to the position where the sequences of the cDNA diverged. The result suggested the presence of an intron in the 5' -noncoding region and that the cDNA was an incompletely reversetranscribed cDNA product derived from an mRNA containing a new noncoding exon. When mRNA expression of GnT-III in various human tissues and cancer cell lines was examined, Northern blot analysis indicated high expression levels of GnT-III in human fetal kidney and brain tissues, as well as for a number of leukemia and lymphoma cancer cell lines. Promoter activities of the 5' -flanking regions of exon 1 and the new noncoding region were measured in a human hepatoma cell line, HepG2, by luciferase assays. The 5'-flanking region of exon 1 was the most active, whilst that of exon 2 was inactive.