• KDI Journal of Economic Policy
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• 제33권3호
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• pp.163-209
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• 2011

본 논문은 정치경제학적 관점에서 선거 시기마다 재정변수의 주기적인 변화가 있었는지를 실증적으로 검증하고 있다. 재정총량변수를 이용하는 경우 총수입이 선거 이듬해에 주기적으로 감소하였다. 하지만 총지출, 재정수지, 조세부담률 및 국민부담률 등의 재정총량변수를 이용한 경우에는 선거에 따른 재정변수의 주기적인 변화를 발견할 수 없었다. 부문별 지출에서는 경제부문의 지출이 선거 이듬해에 주기적으로 증가하였다. 또한 경제부문 소관위원회의 여당의원 비율이 높을수록 경제부문의 지출 증가율이 높게 나타난 가운데, 선거 이듬해에는 이와 더불어 추가적으로 더 증가한 것으로 나타났다. 이러한 결과는 부문별로 의무 및 재량 지출을 구분하여 분석한 경우에도 동일하게 발견되었다. 따라서 우리나라에서도 정치적 지대 추구행위가 존재해 왔던 것으로 판단된다.

• 성인간호학회지
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• 제25권3호
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• pp.275-288
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• 2013

Purpose: The purpose of this study was to perform an economic analysis and estimate the fee for the practices that carried out by Emergency Nurse Practitioner (ENP) using relative value scale (RVS) and its conversion factor. Methods: First, we developed ENP's RVS for 25 advanced nursing services based on ENP's workload and its time spent by survey. A cost analysis was performed to evaluate the conversion factor of ENP's RVS. The share of ENP's contribution to fee-for-service in emergency setting was also analyzed. Results: Calculation of the RVS of 25 advanced nursing practices showed a range of points from 73.4 to 296.3 and an average of 145.1 points. The relevant conversion factor for advanced nursing practices among ENP was estimated at 12.2~15.9 won. The contribution rate of ENP's advanced nursing practices in the relative value scale of the national health insurance was estimated at 13.1~17.0%. Conclusion: The practices of ENP are not compensated separately and its reimbursement is usually included in physician fee. An estimation of nursing fee and an independent fee related to ENP's services shows the contribution rate to total revenue. It suggests that emergency nurse practitioners be considered as a revenue source the in emergency room.

• Journal of Forest and Environmental Science
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• 제31권4호
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• pp.241-254
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• 2015

This study attempts to examine farmers' preference and perception towards cropland agroforestry (CAF) and its economic benefits in Bangladesh. It surveys 84 farmers of two sub-districts named Manirampur and Bagherpara under Jessore district of Bangladesh to address the study objectives with the help of a questionnaire during the period of June to July 2013. We follow a multistage random sampling procedure for selecting respondents of the survey. A total of 27 plant species under 19 families are identified in the surveyed crop fields, among which 11 are tree species and 1 is shrub from 8 families and 15 species are agricultural crops from 11 families. According to the survey findings, most of the farmers prefer multipurpose tree species like Swietenia macrophylla (67 percent), Phoenix sylvestris (48 percent), Mangifera indica (48 percent) and Cocos nucifera (43 percent). We also find that Curcuma longa (92 percent), Oryza spp. (56 percent), Solanum melongena (43 percent) and Amorphophallus campanulatus (33 percent) are the available agriculture crops which are grown in association with trees in the study area. The surveyed farmers report that they practice CAF to get fuel wood, fodder, juice, fruit and food for family consumption and revenue earnings. About 76 percent of the surveyed farmers endorse the existence of a positive interaction between trees and agriculture crops, while the rest 24 percent endorse the existence of a negative interaction between trees and agriculture crops. This study finds that CAF farmers on an average earn US$ 1,410 per farm per year and the yearly average revenue difference between CAF and non-cropland agroforestry (NCAF) farmers is US$ 214. Overall, CAF needs to develop through scientific intervention in the study area to conserve the biodiversity and to enhance farmers' sustainable livelihood.

• 한국건축시공학회지
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• 제16권5호
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• pp.463-470
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• 2016

건설회사들이 실제 발생한 공사손실을 감추기 위해 사실과 다른 공사진행률을 적용함에 따라 공사진행기준에 의한 건설업의 순이익이 부정확하다는 평가를 받고 있다. 따라서 본 연구는 공사진행기준을 통해 산출되는 건설업 순이익정보의 질적 수준이 다른 산업에 비해 실제로 낮은 지에 대하여 정보적 유용성 측면에서 검증하였다. 연구 결과 공사진행기준을 적용하여 산출된 건설회사 순이익의 정보적 가치를 낮게 평가하여 투자의사결정에 적극적으로 이용하지 않고 있으며, 순이익정보와 주식가격 사이의 연관성이 떨어지는 것으로 확인되었다. 이러한 결과는 실무적으로 신뢰성 있는 공사진행기준의 적용과 감독기관의 엄정한 관리감독이 필요함을 제시하고 있다.

• 한국건설관리학회논문집
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• 제10권3호
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• pp.122-129
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• 2009

건설 관련 기술 및 시장은 최근 시간과 장소를 떠나 글로벌 시장이라는 하나의 울타리 내에서 이루어지고 있다. 또한, 대기업 중심이었던 해외건설시장에서 중소기업의 비중이 확대되고 있는 시점에서 이들 건설기업의 이윤확대를 위해서는 더욱 효율적이고 생산적인 사업구조 전략이 절실히 요구된다. 이러한 기업의 전략을 위해 건설기업들은 일반적으로 타 기업과의 비교분석을 통해 부족한 점을 인식하고 발전시키기 위한 벤치마킹을 실시하고 있다. 이에 본 논문은 세계 건설업체의 다양한 사업구조전략 및 변화모습을 분석하여 선진 건설업체를 선정하는 한편 이들 기업의 전략 특성을 살펴보고자 한다. 또, 벤치마킹을 위한 선진기업의 선정 방법을 소개하는 또다른 목적을 가질 수 있겠다. 선진 건설업체를 선정하기 위해 시장점유율(매출)변화 분석, 건설 상품별 전문성 분석, 그리고 사업 포트폴리오전략 분석을 방법론으로 이용하였으며 자료는 ENR지에서 발표되는 세계 건설기업의 매출과 상품별 비중을 참고하였다.

• 산업경영시스템학회지
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• 제43권3호
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• pp.21-28
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• 2020

Aftermarket refers to a market in which a company sells complementary goods, replacements of parts, and upgrade or maintenance services to consumers after selling them main durable goods. Intuitively, consumers who purchase main durable goods become major potential customers in subsequent aftermarket. Thus the existence of the aftermarket has a significant impact on pricing of the main durable goods as well as the aftermarket products. In this study, we analyze the effect of aftermarket on the pricing strategy for a company selling both main durable goods and aftermarket products. To do this we first divided the market into markets where the aftermarket products are indispensable and optional. Based on the proposed market types, the profit maximizing solutions are derived using two-period model, and the impacts of consumers' undervaluation of aftermarket product prices on pricing strategy are analyzed. The results can be summarized as follows : (1) Regardless of the market type, the total profits were found to be inversely proportional to the consumer's awareness accuracy of product prices in the aftermarket. This is in line with marketing efforts that sales companies have made intuitively to make consumers underestimate the cost of the aftermarket. (2) If aftermarket product is indispensable, only revenue from the aftermarket is sought. On the other hand, if aftermarket product is optional, revenue from the main durable good as well as the aftermarket product will be sought simultaneously. (3) Moreover, when aftermarket product is optional, the lower the awareness accuracy of consumers, the higher the price and profit of the main durable goods, while the lower the price and profit of the aftermarket products. This is contrary to the intuition that the lower the consumer's valuation of the costs of aftermarket, the more advantageous it would be to rely on aftermarket products rather than on main durable goods.

• 한국가구학회지
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• 제17권4호
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• pp.1-13
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• 2006

This study attempted to identify the characteristics of chair design from furniture company, $K{\ddot{a}}llemo$, the furniture manufacturer in Sweden manufacturing mostly the limited edition of art furniture on the basis of the unique management philosophy. There are 12 artists manufactured chairs for $K{\ddot{a}}llemo$. Of them, this study selected 4 artists-Sigurdur Gustafsson, John Kandell, Komplot Design, Mats Theselius-who designed at least more than three chairs. Total 25 chairs were analyzed; 6 from Sigurdur Gustafsson, 8 from John Kandell, 3 from Komplot Design and 8 from Mats Theselius. The chair structure was divided into three parts, seat, back and structure and analyzed by material, color, type of legs and finishing. The following results were derived from the study. First, $K{\ddot{a}}llemo$ secured the regular customers who want to possess the chairs as the artistic works by continuing the small quantity mass-production system insisting that the maximum quantity of production is 360 pieces and the minimum quantity is 33 pieces. Second, the sufficient time and cost were invested in the initial phase of design. This approach seems to be deviated from the traditional business system that has to create the revenue at a glance, but ultimately induces the commercial success by exponentially increasing the revenue through the creation of various product lines. Third, $K{\ddot{a}}llemo$ provides the space that the artists who work for $K{\ddot{a}}llemo$ can sufficiently enjoy the mental composure and luxury required for the designers by strictly selecting the artists and providing the best environment for enabling the creative activities that look like the pure art area. This study enables the further analysis and research on other collections of $K{\ddot{a}}llemo$ that mass-produces the chairs on the basis of the unique philosophy in the world as well as in Sweden using more various kinds of analysis frameworks.

• 한국건설순환자원학회논문집
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• 제12권2호
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• pp.222-228
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• 2024

이 연구에서는 건축물 분별해체 제도 도입에 따른 사회적 편익을 분석하고자 하였다. 이를 위하여 연면적 2,400 m²의 공동주택을 대상으로 산출된 분별해체 수익 및 비용을 토대로 국가전체의 증분수익, 증분비용, 증분이익을 도출하였다. 2,400 m²를 대상으로 분별해체 공사를 실시할 경우, 해체공사 시공비용의 증가액, 혼합폐기물의 감소로 인한 발생 폐기물 처리 비용 저감액, 분리·선별한 폐기물을 활용한 재활용으로부터 얻을 수 있는 수익을 종합적으로 검토하였을 때, 일반 해체공사와 비교하여 총 34,727천원의 비용 절감 효과가 예상됨을 확인할 수 있었다. 이를 건설폐기물 발생량이 가장 많았던 2020년을 기준으로 국가 전체적으로 환산한다면 746,782,886천원의 사회적 편익이 발생함을 추정할 수 있었다.

• Asian-Australasian Journal of Animal Sciences
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• 제31권9호
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• pp.1458-1463
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• 2018

Objective: This study was done to evaluate the effect of sodium stearoyl-2-lactylate (SSL) supplementation in a total mixed ration (TMR) on the lactation performance, blood parameters, and economic efficacy of mid-lactation Holstein cows. Methods: Twenty-four cows (body weight $647{\pm}11.7kg$) were randomly divided into 4 treatment groups, with six cows per group. The dietary treatments were as follows: basal diet (CON); CON+17.5 g of top dressed SSL (treatment [TRT] 0.05); CON+35 g of SSL (TRT 0.1); and CON+70 g of SSL (TRT 0.2) per 35 kg TMR. Results: The highest level of SSL supplementation (TRT 0.2) significantly improved milk yield during the second period compared to the TRT 0.05 group (5 to 8 wks; 33.28 vs 31.09 kg/d), during the third period compared to both the CON and TRT 0.05 groups (p<0.05) (9 to 13 wks; 32.59 vs 30.64 and 30.01 kg/d) and during the overall experimental period compared to both the CON and TRT 0.05 groups (p<0.05) (1 to 13 wks; 33.43 vs 32.06 and 31.40 kg/d), respectively. No negative effects on hematological or biochemical parameters were observed due to SSL supplementation. Considering both the milk fat and protein content, the total milk price was set at 1,073.60 (TRT 0.05), 1,085.60 (TRT 0.1), 1,086.10 (TRT 0.2), and 1,064.20 (CON) won/L, with consequent total milk profits of -1.7%, 5.4%, and 3.5% for the TRT 0.05, TRT 0.1, and TRT 0.2 diet, respectively, compared to those in the CON diet. Conclusion: The milk sales revenue related to SSL supplementation of the TRT 0.1 diet was increased by up to 5.4% compared to the milk sales revenue of the CON diet. Therefore, 0.1% SSL supplementation might be effective and profitable during the mid-lactation period of cows, without producing adverse effects.

• Journal of Preventive Medicine and Public Health
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• 제19권2호
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• pp.213-223
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• 1986

Ratio analysis allows a hospital to evaluate its own performance over time and to compare its performance with that of other hospitals. For this study, three types of ratio analysis were conducted based on some data on hospitals in Massachusetts. First, Key ratios influencing financial performance were identified using discriminant analysis. Second, the financial structures of the teaching and the non-teaching hospitals were compared using ratios and multiple comparison method. Third, the effects of the prospective reimbursement law of the state on financial performance were examined using ratios and paired t-test. The purpose of the law is to reduce hospital costs by setting the revenue ceiling prior to the effective budget year. The findings of this study were as follows: 1) When hospitals were divided into three groups, according to their operating income, only profitability ratios showed a consistent difference among the groups. 2) In the discriminant analysis, five ratios were selected: current ratio, operating margin, return on assets, fixed assets turnover, and inventory turnover. They are the key ratios to be monitored periodically for the purpose of evaluating the financial performance of hospitals. 3) When teaching hospitals were compared with non-teaching hospitals, acid ratio, days of cash on hand, and inventory turnover were statistically significant before the law went into effect, whereas only fixed assets turnover and inventory turnover were significant afterward. Contrary to previous studies, profitability ratios of teaching hospitals were higher than those of non-teaching hospitals, although the differences were not statistically significant. 4) When the ratios between the two periods (before and after the law) were compared, three profitability ratios (operating margin, return on assets, and return on equity) were significant for teaching hospitals, whereas three activity ratios (total assets turnover, fixed assets turnover, current assets turnover) were significant for non-teaching hospitals. Furthermore, while both total operating revenue and expenses were decreased, net operating income was increased, due to a greater decrease in total operating expenses. This shows that the law can indeed, simultaneously, achieve both a reduction in costs as well as an improvement in the financial situation of hospitals.