• 한국병원경영학회지
• /
• 제22권2호
• /
• pp.1-16
• /
• 2017

1) Purpose: The goal of this study is to examine the association between independent external financial audits and uncompensated care. Not-for-profit hospitals are required to provide uncompensated care in return for tax exemption. These tax exemption benefits are applied to all activities that contribute to the enhancement of uncompensated care. However, some researchers argue not-for-profit hospitals do not provide uncompensated care as expected by their tax exemption. Thus, this paper examines whether independent external financial audits can help the not-for-profit hospitals to function as designed and ultimately for meeting the objectives of the not-for-profit organization, which are the clearest examples of charitable activities performed by not-for-profit hospitals. 2) Methodology: Panel data analysis was utilized with fixed effect using California hospital financial data from 2002 to 2011. 3) Findings: We found that hospitals receiving independent external financial audits provide more uncompensated care than their counterparts which do not receive audits. 4) Practical Implications: Not-for-profit hospitals provide uncompensated care to people in welfare blind spots. Therefore, they fulfill what governments cannot afford, and play a social role as a ʻnonprofitʼ organization with independent external financial audits.

• Journal of Magnetics
• /
• 제10권1호
• /
• pp.36-39
• /
• 2005

We report element-resolved and interface-sensitive magnetization reversals investigated from an oppositely exchange-biased NiFe/FeMn/Co structure by employing soft x-ray resonant Kerr rotation measurements. We have found not only switchable uncompensated antiferromagnetic regions with its sizable thicknesses at both interfaces of the FeMn layer but also their strong coupling to the individual ferromagnetic layers. These experimental results provide a better insight into experimentally observed reductions in exchange-bias field on the basis of an interface-proximity model proposed in this work.

• Journal of Magnetics
• /
• 제14권4호
• /
• pp.147-149
• /
• 2009

We report the exchange bias in antiferromagnet/ferrimagnet $Cr_2O_3/Fe_3O_4$ core/shell nanoparticles. The magnetic field hysteresis curve for $Cr_2O_3/Fe_3O_4$ nanoparticles after field-cooling (FC) clearly showed both horizontal ($H_{EB}{\sim}$610 Oe) and vertical (${\Delta}M{\sim}$5.6 emu/g) shifts at 5 K. These shifts disappeared as the temperature increased toward the Neel temperature of $Cr_2O_3\;(T_N{\sim}$307 K). The $H_{EB}\;and\;{\Delta}M$ values were sharply decreased between the $1^{st}\;and\;the\;2^{nd}$ magnetic field cycles, and then slowly decreased with further cycling. These results are discussed in terms of the formation of single domains with pinned, uncompensated, antiferromagnetic spin and their evolution into multi-domains with cycling.

• 한국측량학회:학술대회논문집
• /
• 한국측량학회 2004년도 추계학술발표회 논문집
• /
• pp.479-484
• /
• 2004

It is the present situation that the relevant data with the compensation and payment is filed and managed in the form of document or Excell. In case of the large volume dam construction, the management of the data about the sinking areas is conducted inefficiently in view of time management and economy through using the administrative manpower and data formating manpower. There is also problem about where and how to keep the data owing to the enormous data. As a result of the raised questions, through constructing the system which is linked with the location information and property information which is relevant to the compensation to increase the applying value of the information about the compensation and apply document management system to the geographic information system, the management system through computerizing for searching the uncompensated areas in appropriate areas and compensation information in the compensated areas is projected. Through constructing geographic information system, it is expected to create various information effects, using the function of the necessary area search for the boundary survey, actual condition survey, uncompensated area search, and re-compensated area search.

• Journal of Magnetics
• /
• 제16권4호
• /
• pp.323-327
• /
• 2011

By means of Monte Carlo simulation, we investigate the effects of interface roughness and temperature on the exchange bias and coercivity in ferromagnetic (FM)/antiferromagnetic (AFM) bilayers. Both exchange bias and coercivity are strongly dependent on interface roughness. For a perfect uncompensated interface a domain wall is formed in the AFM system during FM reversal, which results in a very small exchange bias. However, a finite interface roughness leads to a finite value of the exchange bias due to the existence of pinned spins at the AFM surface adjacent to the mixed interface. It is observed that the exchange bias decreases with increasing temperature, consistent with the experimental results. It is also observed that a bump in coercivity occurs around the blocking temperature.

• 한국자기학회:학술대회 개요집
• /
• 한국자기학회 2007년도 The 1st International Symposium on Advanced Magnetic Materials
• /
• pp.14.1-14.1
• /
• 2007

• 대한기계학회논문집A
• /
• 제32권10호
• /
• pp.823-830
• /
• 2008

We present a high-accuracy digital-to-analog (DA) actuator using a load spring, specially designed to compensate the output displacement errors caused by fabrication errors. The compensated linear DA actuator is capable to change the slope of input-output modulation line in order to compensate fabrication errors. We design, fabricate, and characterize three different prototypes: one uncompensated design and two compensated designs respectively for a specific value and for a given range of fabrication error. The compensated linear DA actuators show the output displacement errors of $-0.20{\pm}0.23{\mu}m\;and\;-0.13{\pm}0.18{\mu}m$, respectively, reduced by 64.3% and 76.8% of the output displacement error, $0.56{\pm}0.20{\mu}m$, produced by the conventional uncompensated linear DA actuator. We experimentally verify the fabrication error compensation capability of the present compensated linear DA actuators, thus demonstrating high-accuracy actuation performance immune to fabrication errors.

• 한국전문물리치료학회지
• /
• 제13권4호
• /
• pp.64-70
• /
• 2006

The purpose of this study was to determine whether a relationship existed between foot type and the location of plantar callus in healthy subjects. Twenty-five healthy subjects with plantar callus were recruited for this study. Foot deformities were classified according to the operational definitions as 1) a compensated forefoot varus, 2) an uncompensated forefoot varus or forefoot valgus, or 3) a compensated rearfoot varus. The location of plantar callus was divided into two regions. Fourteen of the 19 feet with compensated forefoot varus and six of the 9 feet showed plantar callus at the second, third or fourth metatarsal head. Five of the 6 feet with uncompensated forefoot varus and twenty of the 16 feet with forefoot valgus showed plantar callus at the first or fifth metatarsal head. A significant relationship was found between foot type and location of callus (p<.01). The results support the hypothesis that certain foot types are associated with characteristic patterns of pressure distribution and callus formation. We believe diabetic patients with insensitive feet and with the types of foot deformity should be fit with foot orthoses and footwears that accommodate their respective deformity in a position as near to the subtalar joint as possible with the goal of preventing plantar ulceration.

• 한국자기학회지
• /
• 제22권6호
• /
• pp.204-209
• /
• 2012

본 연구에서는 CoFe/MnIr 이중층 구조의 계면에 존재하는 비상보성 반강자성(AF) 스핀들에 의한 교환 결합 에너지 특성을 강자성 공명(FMR) 측정법을 이용하여 분석하였다. MnIr의 두께가 $t_{AF}$= 0, 3 및 10 nm 재료를 열처리한 한 후 이들 재료의 FMR 신호를 측정하였으며, $t_{AF}$= 0 nm 재료를 기준으로 하여 $t_{AF}$= 3 및 10 nm 재료의 교환 바이어스 자기장($H_{ex}$)과 회전 이방성 자기장($H_{ra}$)을 도출하였다. $300^{\circ}C$에서 열처리한 재료의 경우, $H_{ex}$과 $H_{ra}$의 합은 MnIr의 임계 두께에 무관하게 동일한 값을 보이는데, 이는 비상보성 AF 스핀들이 모두 한 방향으로 정열 되었음을 의미한다. 이들 결과로부터 비상보성 AF 스핀들 중에서 일부분은 CoFe/MnIr의 계면에 고정되어 $H_{ex}$로 발현되어 나타나고, 나머지 부분은 자기장의 방향에 따라서 회전하므로 $H_{ra}$로 발현되고 있음을 알 수 있었다. 따라서 교환 결합 에너지는 교환 바이어스 에너지 및 회전 이방성 에너지의 합으로 표현될 수 있음을 보였다.

• 한국자기학회:학술대회 개요집
• /
• 한국자기학회 2007년도 The 1st International Symposium on Advanced Magnetic Materials
• /
• pp.160.2-160.2
• /
• 2007