• Korea Journal of Hospital Management
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• v.6 no.2
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• pp.37-69
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• 2001

A new cost management system, called Activity Based Costing (ABC) system, has arisen to solve the limitation of a Traditional Cost Accounting (TCA) system until last two decades and ABC has been applied by many companies. TCA systems have limitation in tracing cost because they arbitrarily allocate overhead cost to the cost objects without standard for direct cost distribution. ABC is an accounting system that assigns costs to products or services based on the resources they consume. The costs of all activities are traced to the products for which they are performed. Therefore ABC is a cost management system that provides a matrix to accurately quantify consumed resources triggered by activities and activities triggered by products and services. There is little implementation of ABC in the health services field, one of service industries, due to complicated and many activities, and volatile cost object. However, the necessity for applying reasonable cost accounting system is largely issuing as strategy responding hostile environment, and financial pressure, and it is imperative to implement the Activity Based Costing (ABC) system. Therefore, this study presents the framework to develop ABC system for total health service organizations. Cost objects in this study base on medical service activities per health insurance claim from one general hospital located in Metropolitan Statistical Areas (MSAs). Medical service activities include all health insurance claims in the hospital. The purpose of the study is presenting useful tools and basic frame to develop Activity Based Costing system for health service organizations which want to use ABC system. The steps to develop ABC system for health service organizations are following: 1. Identifying of activity centers; 2. Definition of cost objects and activity by activity center; 3. Analysis of activity and tracing activity contribution; 4. Allocation of direct cost for specific activity; 5. Allocation of indirect cost for specific activity; 6. Allocation of depreciation for facilities, applicants, and consumption goods; 7. Allocation of administration cost; 8. Allocation of cost among activity centers; and 9. Tracing cost of cost objects by activity center. This study identified necessary information from existing reports which hospitals generally made by each step, and defined outcome which had to be produced in each step using this information. The steps of this study had limitation to apply all different size hospitals because the steps were structured ABC system by one hospital, however, this study used similar basic framework and methods with general cases. When a health service organization want to apply Activity Based Costing (ABC) system on all activities of it in future days, this study is very useful to design system structure in the health service organization.

• Journal of Soil and Groundwater Environment
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• v.27 no.2
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• pp.50-60
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• 2022

The concentration levels and distribution characteristics of 16 polycyclic aromatic hydrocarbons (PAHs) were investigated and evaluated for total 100 soil samples as a part of the survey on soil contamination in Gwangju. The results (median and range) of T-PAHs (sum of 16 PAH concentrations), C-PAHs (sum of carcinogenic PAH concentrations) and T-TEQs (sum of 16 TEQ concentrations) were 20.8 (7.6~1158.1), 2.2 (N.D~509.6), and 0.3 (N.D~424.6) ㎍/kg, respectively. There was a positive correlation between C-PAHs/T-PAHs and T-TEQs/T-PAHs except one point where the concentration of benzo(a)pyrene was high. The ratios of the C-PAHs/T-PAHs were 31.7% for low molecular weight-PAHs and 68.3% for high molecular weight-PAHs, suggesting that PAHs generation mainly arose from combustion sources. The ratio of isomers of individual PAHs, Phe/Ant, Flu/Pyr, Ant/(Ant+Phe), Flu/(Flu+Pyr), and BaA/(BaA+Chr), also confirmed the predominance of PAHs from combustion activities. Statistical tracing of the source of PAHs through principal component analysis indicated that the main sources of combustion were automobile fuel and coal. The overall results of this study suggested HMW-PAHs, T-PAHs, C-PAHs and T-TEQs should be separately evaluated to better assess the toxicity and environmental behavior of individual PAHs.

• The Journal of Korean Academy of Prosthodontics
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• v.31 no.2
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• pp.237-248
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• 1993

Although pantograph has been used to investigate whether the determinents of the mandibular movement were possible contributing factors of TMJ click, there was the problems to understand the role of tooth morphology upon the occurrence of click because of using appliance without tooth contacts. There Were advantages to evaluate the effects of tooth morphology upon the mandibular movements, because intraoral tracing device(Functiograph$^{(R)}$) had been obtained maintaining occlusal contact between the upper and lower natural teeth during mandibular movement. The purpose of this study was to record the mandibular eccentric movement quantitatively performed in 20 adult control subjects and 20 adult subjects with TMJ click and to investigate the effects of occlusion upon the occurrence of TMJ click. The obtained results were as follows : 1. The average ICP-P distance was $3.07{\pm}0.73mm$ in subjects with TMJ click, $2.14{\pm}0.85mm$ in control subjects. There was a statistical significance between subjects with TMJ click and control subjects(P<0.001). 2. The average ICP-P distance was $3.07{\pm}1.14mm$ in subjects with TMJ click, $2.61{\pm}0.96mm$ in control subjects. There was a statistical significance between subjects with TMJ click and control subjects(P<0.05). 3. The average distance of right and left lateral movement was not statistically significant between subjects with TMJ click and control subjects. 4. The average lateral displacement from midline during RCP was $0.75{\pm}0.54mm$ subjects with TMJ click, $0.16{\pm}0.17mm$ in control subjects. There was a statistical significance between subjects with TMJ click and control subjects(P<0.001). 5. The average lateral displacement from midline during protrusive movement was $0.88{\pm}0.54mm$ in subjects with TMJ click, $0.20{\pm}0.23mm$ in control subjects. There was a statistical significance between subjects with TMJ click and control subjects(P<0.001). 6. The average angle of right and left lateral movement was $144.2{\pm}20.20^{\circ}$ in subjects with TMJ click, $138.15{\pm}20.09^{\circ}$ in control subjects. There was a statistical significance between subjects with TMJ click and control subjects(P<0.05).

• Maxillofacial Plastic and Reconstructive Surgery
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• v.33 no.3
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• pp.218-224
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• 2011

Purpose: The purpose of this study is to evaluate the post-operative skeletal stability after surgical correction of patients with mandibular prognathism by bilateral sagittal split ramus osteotomy (BSSRO) and to evaluate the horizontal relapse tendency after the surgery. Methods: Twenty-six patients with Class III dental and skeletal malocclusion were selected for this retrospective study. Fifteen of them underwent BSSRO for mandibular setback and eleven of them underwent two-jaw surgery (Lefort I and BSSRO). In each patient, lateral cephalometric radiographs were taken pre-operatively, post-operatively within 1 week, and post-operatively after eight months. After tracing of the cephalometric radiographs, various parameters were measured. The analyses were done by linear measurement to evaluate the change in position of hard tissue B point, pogonion and mandibular plan angle by examination on lateral cephalograms. Results: The horizontal relapse rate was 27.1% at B point and 31.6% at pogonion in patients who underwent BSSRO. The horizontal relapse rate of the group where the amount of correction exceeded 10 mm was 25.69% at B point. Conclusion: There were no statistical differences on the magnitude of setback and direction of rotation of the mandible in mandibular stability. There were also no statistical differences between single mandibular surgery and two-jaw surgery for mandibular stability.

• Journal of Preventive Medicine and Public Health
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• v.55 no.5
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• pp.485-491
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• 2022

Objectives: Tuberculosis (TB) is a major public health concern worldwide. Social contact patterns can affect the epidemiology and risk of airborne diseases such as TB. This study was designed to investigate the social contact patterns associated with TB. Methods: In this case-control study, groups of participants with and without TB were matched by age and sex. Participants reported the nature, location, frequency, and average duration of social contacts over 1 month. The duration and number of social and spatial contacts were compared between groups using the chi-square test and the t-test. Odds ratios (ORs) with 95% confidence intervals (CIs) were used to quantify the relationship between social contact time and TB status. Data were analyzed using Stata version 11 statistical software. A p-value of <0.05 was considered to indicate statistical significance. Results: In this study, 80 patients with TB and 172 control participants were included, and a total of 3545 social contacts were registered. Social contact with family members (OR, 1.72; 95% CI, 1.10 to 2.40), contact with a person with TB (OR, 1.53; 95% CI, 1.16 to 2.01), and contact at the participant's home (OR, 1.42; 95% CI, 1.19 to 1.82) were significantly associated with TB status. Conclusions: The duration of long-term social contact, rather than the number of contacts, may be the main contact-related factor associated with TB transmission in this population. The focus of contact-tracing efforts should be on finding and treating both family members and long-term contacts in non-household settings.

• Maxillofacial Plastic and Reconstructive Surgery
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• v.32 no.2
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• pp.126-131
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• 2010

Objectives: This study is aimed to determine any differences in the postoperative stability between absorbable and titanium plate systems for fixation in orthognathic surgery with simultaneous maxillomandibular procedures especially including maxillary posterior impaction and advancement. Study Design: Forty patients with dentofacial deformities were randomly assigned into titanium (4 males and 6 females) and absorbable (17 males and 13 females) fixation group. All patients had undergone surgical alterations of maxilla with posterior impaction and advancement. A comparison study of the change in the maxillary position after the simultaneous surgery was performed with 1-day, 6-months postoperative lateral cephalograms compared to preoperative lateral cephalogram by tracing. Wilcoxon rank sum test was used for statistical analysis. Result: The position of the maxilla was stable after surgery and was not changed significantly from 1 day to 6 month after the simultaneous maxillomandibular surgery both in the experimental (absorbable plates) and control (titanium plates). Conclusion: This study suggests that application of absorable plating system in the fixation of maxillary segment in the simultaneous maxillomandibular procedures, leads to a predictable short-term postoperative skeletal stability comparable to the titanium plating system. Long term follow-up and further studies will be needed.

• Journal of Soil and Groundwater Environment
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• v.19 no.5
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• pp.18-25
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• 2014

Traditional investigation procedures of soil and groundwater contamination are followed by soil gas sampling, soil sampling, groundwater sampling, establishment of monitoring wells, and groundwater monitoring. It often takes several weeks to obtain the analysis reports, and sometimes, it needs supplemental sampling and analysis to delineate the polluted area. Laser induced fluorescence (LIF) system is designed for the detection of free-phase petroleum pollutants, and it is suitable for on-site real-time site investigation when coupling with a direct push testing tool. Petroleum products always contain polycyclic aromatic hydrocarbon (PAH) compounds possessing fluorescence characteristics that make them detectable through LIF detection. In this study, LIF spectroscopy of 5 major fuel products was conducted to establish the databank of LIF fluorescence characteristic spectra, including gasoline, diesel, jet fuel, marine fuel and low-sulfur fuel. Multivariate statistical tools were also applied to distinguish LIF fluorescence characteristic spectra among the mixtures of selected fuel products. This study successfully demonstrated the feasibility of identifying fuel species based on LIF characteristic fluorescence spectra, also LIF seemed to be uncovered its powerful ability of tracing underground petroleum leakages.

• Journal of Korea Water Resources Association
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• v.32 no.5
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• pp.515-524
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• 1999

A methodology to resolve a TOPMODEL problem has been suggested, which is associated with the spatial distribution of soil moisture behaviour in a runoff mechanism. A procedure to integrate the spatial information of saturation deficit in the TOPMODEL reflects the connectivity of saturated area in a watershed. The developed algorithm includes an improved basis in tracing the runoff path without increasing the number of parameters. The performance of the developed algorithm has been tested to an upland subwatershed, namely Dongok, which is the IHP watershed located at Wichon, Korea. Comparing with the original statistical version of the TOPMODEL, it has been found that the suggested algorithm can relax an overestimation of peak rate in the runoff simulation.

• The korean journal of orthodontics
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• v.16 no.1
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• pp.167-177
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• 1986

This study was undertaken to compare the main differences and its effects of the 4 first bicuspid extraction on the face and dental arch of the class II div 1 malocclusion. The subjects consisted of twenty two class II div 1 malocclusion, four males, eighteen females, were 14 Years 2 Months old at the stan of the treatment 16 Year 3 Months old at the end of the treatment. (mean age) Twenty one variables were observed by comparing the statistical data of the pretreatment records with postteratment records, which were consited of eight varibles on the study model digitation, thirteen variables on the tracing of the lateral cephalogram. The following results were obtained. 1. No significant change was observed in the intercanine width. 2. Intercuspal widths of the 1st. premolar and 2nd. premolar were decreased. 3. Change of the overjet was dependant upon upper anterior rather than lower anterior. 4. No significant changes were observed in facial plane angle and ANB angle. 5. Uprighting of the lower 1st. molar had an effect on the increase of the facial height.

• Journal of the Institute of Electronics and Information Engineers
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• v.54 no.6
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• pp.140-145
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• 2017

A channel is very sever in an underwater acoustic communication. Therefore, a modulation method with high spectrum efficiency is needed in an underwater acoustic communication. PSK(phase shift keying) for transmitting 1 bit or 2 bits is robust to noise, but sensitive to noise about more than 3 bits. CPFSK error performance for transmitting 1 bit or 2 bits is similar to that of PSK and CPFSK decreases high frequency components in modulation signal. In the paper, I analyze the performance of trellis coded 4-CPFSK modulation.