• The Journal of Asian Finance, Economics and Business
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• v.7 no.6
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• pp.305-316
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• 2020

This paper aims to examine the application of cost-volume-profit (CVP) analysis by public universities in Vietnam. In the context where Vietnam is gradually transferring financial autonomy to public universities, the conduct of a CVP analysis in relation to these public universities is particularly urgent. Research samples were collected in 2018 and 2019 by surveying Vietnamese public universities. After collection, the data is synthesized by excel file, conformity check, data cleansing and data analysis on SPSS software by tools such as Frequency statistics, price statistics, and means. The results show that: (1) universities used the CVP analysis in decision-making, (2) information related to the CVP analysis used for decision-making by administrators remained simplistic and lacked cost-control details, and (3) the application of the CVP analysis by university administrators for decision-making was neither comprehensive nor coordinated. The findings also show that, given the current conditions in Vietnam, increasing the governance in public universities is essential, as is contributing to reducing costs, increasing universities'income, providing the best service to students, and improving the quality of training. The study calls for the flexible application of the CVP analysis, which will provide information to help managers at Vietnamese public universities make the best decisions.

• Journal of The Korea Institute of Healthcare Architecture
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• v.20 no.3
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• pp.41-48
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• 2014

Purpose: At the moment, a lot of Public Hospitals in Korea have adopted 5 or 6 bedrooms as a standard multi-bedroom type. However 5-6 bedrooms have many problems related to inpatient satisfaction and nosocomial diseases. Therefore 4 bedroom is under considering for standard multi-bed room in Public Hospitals in Korea. This paper tries to prove that adoption of 4 bedroom in Public Hospitals has nothing to do with economic loss which is now an obstacle in adopting 4 bedrooms. Methods: 3 Methods have been used in this paper. 1) Comparative analysis between medical insurance fee and service cost for hospitalization has been conducted through literature survey. 2) Scenario analysis has been used for the estimation of inpatient number when 4 bedrooms are adopted in Public Hospitals. 3) Relation analysis between profit and proportion of 4 bedroom in Public Hospitals. Results: Adoption of 4 bedroom as a standard multi-bedroom in Public Hospitals has been proved to have nothing to do with the economic loss of hospitals. Implications: It is necessary to introduce and expand 4 bedrooms instead of 5-6 bedrooms in hospitals for the upgrade of hospital environment and easy control of cross infection in inpatient bedrooms.

• 대한예방의학회:학술대회논문집
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• 1999.10a
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• pp.218-219
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• 1999

• Journal of Arbitration Studies
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• v.13 no.2
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• pp.459-488
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• 2004

General interest in the out-of-court dispute resolution system are mounting in Korea, and the spread of ADR(alternative dispute resolution) is the worldwide trend. In addition, it was confirmed that the resolution of disputes by ADR such as the decision based on arbitration made by the Prime Ministerial Administrative Decision Committee is no longer in exclusive possession of the civil case. The activation of ADR could lead to the smooth agreement between parties by getting away from the once-for-all mode of decision such as the dismissal of the application or the cancellation of disposal and the like in relation to administrative cases for the years. In consequence, it is anticipated that the administrative litigation that applicants have filed by not responding to the administrative decision would greatly reduce in the future. But, it would be urgent to provide for the legal ground of the ADR system through the revision of related laws to take root in our society because ADR has no legal binding power relating to the administrative case due to the absence of its legal grounds. The fundamental reason for having hesitated to introduce ADR in relation to the administrative case for the years is the protective interest of the third party as well as the public interest that would follow in case the agreement on the dispute resolution between parties brings the dispute to a termination in the domain of the public law. The disputes related to the contract based on the public law and the like that take on a judicial character as the administrative act have been settled within the province of ADR by applying the current laws such as the Civil Arbitration Law, Mediation Law, but their application to the administrative act of the administrative agency that takes on a character of the public law has been hesitated. But as discussed earlier, there are laws and regulations that has the obscure distinction between public and private laws. But there is no significant advantage in relation to the distinction between public and private laws. To supplement and cure these defects it is necessary to include the institutional arrangement for protection of the rights and benefits of the third party, for example the provision of the imposition of the binding power on the result of ADR between parties, in enacting its related law. It can be said that the right reorganization of the out-of-court dispute resolution system in relation to the administrative case corresponds with the ideology of public administration for cooperaton in the Administrative Law. It is high time to discuss within what realm the out-of-court dispute resolution system, alternative dispute resolution system, can be accepted and what binding power is imposed on its result, not whether it is entirely introduced into the administrative case. It is thought that the current Civil Mediation Law or Arbitration Law provides the possibility of applying arbitration or mediation only to the civil case, thereby opening the possibility of arbitration in the field of the intellectual property right law. For instance, the act of the state is not required in establishing the rights related to the secret of business or copyrights. Nevertheless, the disputes arising from or in connection with the intellectual property rights law is seen as the administrative case, and they are excluded from the object of arbitration or mediation, which is thought to be improper. This is not an argument for unconditionally importing ADR into the resolution of administrative cases. Most of the Korean people are aware that the administrative litigation system is of paramount importance as the legal relief for administrative cases. Seeing that there is an independent administrative decision system based on the Administrative Decision Law other than administrative litigation in relation to administrative cases, the first and foremost task is the necessity for the shift in thinking of people, followed by consideration of the plan for relief of the rights through the improvement of the administrative decision system. Then, it is necessary to formulate the plan for the formal introduction and activation of ADR. In this process, energetic efforts should be devoted to introducing diverse forms of ADR procedures such as settlement conference, case evaluation, mini-trial, summary jury trial, early neutral evaluation adopted in the US as the method of dispute resolution other than compromise, conciliation, arbitration and mediation

• Asian-Australasian Journal of Animal Sciences
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• v.25 no.12
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• pp.1775-1779
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• 2012

The aim of the present work was to investigate how colour changes of foal meat can vary after thawing out in relation to the slaughtering age of the horses and to the post-thawing time. Eighteen Italian Heavy Draught Horse (IHDH) foals were used for the trial. They were subdivided in three groups according to their slaughtering age (6, 11 and 18 months). Two different surfaces were investigated for each sample: a fresh cut surface (daily renewed cutting surface: DRCS), and not-renewed cutting surface (NRCS). The redness of both investigated surfaces increased with slaughtering age (p<0.01). Moreover, this parameter decreased during post-thawing time (p<0.01) only on the NRCS, probably due to the myoglobin oxidation processes. Colour is an important visual cue denoting perceived quality by consumers. So, by a chromatic perspective the thawed meat of IHDH foals slaughtered at 6 and 11 months proved to be that which best meets the market requirements.

• 수도
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• v.24 no.5 s.86
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• pp.5-15
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• 1997

This year the Ministry of Environment(MOE) made a fifth amendment to the Sewerage Act, which was enacted in August 1966. The first objective of this amendment is to introduce small public sewerage system that is designed to treat wastewater produced in rural areas. Before small public sewerage system was introduced to the Act through this amendment, only urban areas were covered by public sewerage system. Because small sewerage system was introduced, wastewater generated in urban areas as well as rural areas can now be treated by public sewage treatment plants. In addition to this, some authorities on sewerage affairs were moved from the MOE to local governments by this amendment in order to enhance the power and responsibility of local governments in relation to sewerage affairs. Also, this amendment enabled local governments to entrust the authority to establish and manage sewage treatment plants to private companies, and enabled the MOE to organize an advisory committee on sewerage to review economic and technical aspects ofsewage treatment plants. This amendment went into effect September 8, 1997.

• Korean Institute of Interior Design Journal
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• v.18 no.5
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• pp.191-199
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• 2009

Recently general hospitals in Korea are focusing on healing environment which care for patients on the side of spirit and psychology without medical treatment. For the reason, architects are planning a public space on a large scale in which can be held cultural performances and artistic events. Those of social activities can be effective healing environment according to the "Anthroposophical medicine" studied by Rudolf Steiner. To the patient, Social healing environment is relation with normal life and back to the life. The case of a large-scale public space on hospital in foreign country shows the effect of healing environment through social community. So it is valuated as a social healing environment and community space. Even though the large-scale public space has been being increased in our circumstance, there is no evaluation of use on it. So there is no idea how people are satisfied with public space to stay and form a concourse by themselves. The purpose of this study is to find out the desire of people, who use the large-scale public space by analysis of observation research and interview in the general hospitals. And finally this study suggests the factors which can realize social healing environment on the planning of public space in hospital architecture.

• Proceedings of the KSR Conference
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• 2010.06a
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• pp.2303-2308
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• 2010

We studied the cost-volume supply characteristic of public transportation systems focused on Bi-modal Tram in the main cities to analyze the applicability and status for the new transit system Bi-modal Tram as public transportation system. The operation cost considering the characteristic of vehicle, facilities, operation and average cost for respective public transportation system and the time cost considering the travel and transfer time are defined to the social cost, and the cost-volume supply curve is based on this social cost. The cost-volume supply characteristic between public transportation modes in the city is determined on the basis of cost-volume supply curve. Through the comparison between cost-volume supply characteristic of main transportation systems, it is analyzed about the relation between public transportation systems in the city and the characteristic for proper service provision. The application of Bi-modal Tram in the city is concluded that it is effective to reduce the social cost on the existing public transportation system.

• Journal of the Korean Institute of Landscape Architecture International Edition
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• no.1
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• pp.167-175
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• 2001

After World War II, Japan experienced a great political and social shift, which brought a concern of emerging public landscape in urban development. This paper analyses the management of the aesthetic intentions in urban design effort. We reviewed the development of various public installation of artworks concerning urban landscape aesthetics through its administrative process in chronological order. The monuments during the first decade marked a shift in emphasis from the militarism of the pre-war and wartime period to one of peace. However, some of the monuments and sculptures are not immune to controversy. This became an issue that could no be ignored by public officials whose responsibility was to place the sculptures while maintaining sensitivity to public opinion. As public administrators began to consider the possibility that sculptures may contribute to improving public amenities, the contextual concepts were basically ignored. Some of the programs in 1970s began to show more respect to the context, while other programs in this period expressed more interest in educational aspects of sculptures in the public spaces. Urban development projects also seek to introduce artworks integrated to their urban design concepts in 1990s. Generally, the administrators responsible for these programs were rarely trained in any relative field study other than public administration. Installing sculptures tended to be considered as part of public works projects on the level of urban planning and construction. The general public is basically removed from participating in the critical decisions that actually impact their lives in relation to the artworks. In conclusion, public art in japan has unique social and historic background both in its advantages and disadvantages. Issues pertaining to art in public spaces have evolved over the decades as the term "sculpture pollution" began to appear by the mid 1990s. most of the problems originated in either the lack of monumentality, contextual consideration, quality, or public participation. From another point of view, these programs played great roll in the development of modern Japanese sculpture and patronizing process, and the creation of new urban landscape with aesthetic value. In this sense, they must be considered as successful and noteworthy examples of cultural administration and urban design policy.

• The Journal of Korean Philosophical History
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• no.27
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• pp.167-196
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• 2009

The king-vassal-subject relation in neo-confucianism can be elucidated in their status context as well as in their communicative context. In their status context, there are two aspects of power such as sovereignty and rule. Chu-zhi thinks that subjects are nobler than king in the aspect of sovereignty, but the relation is reversed in the aspect of ruling power. These two relaitions are not contradictory, but compatible. When ruling power operates, he thinks, king, vassals and word-watching officials(諫官) must check each other. In their communicative context, there are theories of sympathy and public discourse. Sympathy consists of moral sympathy through virtue politics and emotional sympathy through enjoying together. Chu-zhi finds a theoretical basis of public discourse in the place where heavenly principle meets with human mind. Public discourse is to search for common good. Institutional arrangements for public discourse are the official's rights to open and free speech. He thinks that word-watching officials must be speech leaders.