• Journal of Korean Academic Society of Home Health Care Nursing
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• v.26 no.1
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• pp.81-90
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• 2019

Purpose: In accordance with changes in the healthcare environment, it is necessary to understand managerial cost accounting for nurses. This study aimed to develop educational components of managerial cost accounting for nurses. Methods: This study is comprised of a comprehensive literature review, nominal group technique using focus group interview, audit by an expert group, and priority analysis. Results: The comprehensive literature review identified 15 educational components of managerial cost accounting. In the nominal group technique, the participants finally agreed on eight educational components of managerial cost accounting for nurses. The average content validity index of these components was 0.99. "Activity-based costing" scored the highest for relative importance (15.7%). Conclusions: These results can be used to develop an education program to strengthen nurses' managerial cost accounting competencies. Furthermore, it will be helpful to use a basis for the development of cost management curricula for nursing students and on-the-job training courses of nurse managers and executives.

• Journal of Korea Water Resources Association
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• v.41 no.1
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• pp.101-113
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• 2008

Cost-benefit analysis was conducted to propose the best alternatives for integrated watershed management. Benefits of all alternatives were estimated combining results of choice experiment method with alternative evaluation index (AEI). Choice experiment which is a kind of stated preference techniques was applied to six regions since the Anyangcheon watershed was divided into six according to spatial characteristics and conditions (potential hazard and location). Alternative of NB > 0 must be considerable since they are economically and technically feasible.

• Journal of KIISE:Databases
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• v.32 no.3
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• pp.304-314
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• 2005

In this paper, we propose a new phantom protection method for multi-dimensional index structures that uses multi-level grid technique. The proposed mechanism is independent of the types of multi-dimensional index structures, i.e., it can be applied to all types of index structures such as tree-based, file-based and hash-based index structures. Also, it achieves low development cost and high concurrency with low lock overhead. It is shown through various experiments that the proposed method outperforms existing phantom protection methods for multi-dimensional index structures.

• Proceedings of the Korean Society of Precision Engineering Conference
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• 1993.10a
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• pp.299-304
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• 1993

A 1/4 car model(2 DOF system) is employed to evaluate the performance included a quadratic cost functional in frequency domain. The design procedure of feedback control to optimize the performance index results in a modified Linear-Quadratic-Gaussian problem and cultivates a quite simple control algorithm. Computer simulation result is shown that the LQG method using frequency shaped performance index is outstanding in ride comfort and its response converges to the steady state very rapidly in comparison with the known passive suspension, classical design methods LQR/ and LQG.

• Journal of Nutrition and Health
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• v.29 no.10
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• pp.1132-1141
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• 1996

To provide approprate nutrition informatios and guidelines for the healthy school lunch program(SLP) menus, the nutritional quality of the SLP and the nutrients that affect the food cost of SLP were evaluated after analysis of recipes and food price lists of 776 menus collected from 10 elementary SLP schools in Seoul and Kyunggi province in Korea in the year of 1995. Index of nutritional quality of SLP menus were good enough, showing over 1.0 in all nutrients except vitamin A(0.86) in kyunggi province. The percent of calories from carbohydrates, protein and fat was 52%, 16% and 32%, while the polyunsaturated fatty acid/monousaturate fatty acid/saturated fatty acid(P/M/S) ratio was 1.0/0.95/1.15. On the other hand, the nutrient-cost evaluation showed that the most expersive nutrient for the RDA(Recommended Dietary Allowance) standard of SLP was origined from the cost of energy and vitamin A. In Pertary correlation analyses, the cost of SLP meals was positively asociated with energy(r=0.244, p<0.001), protein(r=0.306, p<0.001) and carbohydrate(r=0.159, p<0.001) in diet, while the most important predictor of the cost of SLP meal provides sufficient nutrients with enough calories, but fat level is somewhat higher than the suggested value from Dietary Guidelines for Koreans. These data also suggest that meals which could offer enough vitamin A might be included in SLP menus and the cost of a SLP meal can be reduced when choosing the cheap protein source food.

• Asian Pacific Journal of Cancer Prevention
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• v.16 no.18
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• pp.8339-8343
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• 2016

Background: To determine the outcome and cost saving by placing ultrasound guided surgical clips for tumor localization in patients undergoing neo-adjuvant chemotherapy for breast cancer. Materials and Methods: This retrospective cross sectional analytical study was conducted at the Department of Diagnostic Radiology, Aga Khan University Hospital, Karachi, Pakistan from January to December 2014. A sample of 25 women fulfilling our selection criteria was taken. All patients came to our department for ultrasound guided core biopsy of suspicious breast lesions and clip placement in the index lesion prior to neo-adjuvant chemotherapy. All the selected patients had biopsy proven breast cancer. Results: The mean age was $45{\pm}11.6years$. There were no complications seen after clip placement in terms of clip migration or hemorrhage. The cost of commercially available markers was approximately PKR 9,000 (US$ 90) and that of the surgical clip was PKR 900 (US$ 9). The cost of surgical clips in 25 patients was PKR 22,500 (US$ 225), when compared to the commercially available markers which may have incurred a cost of PKR 225,000 (US$ 2,250). The total cost saving for 25 patients was PKR 202,500 (US$ 2, 025), making it PKR 8100 (US$ 81) per patient. Conclusions: The results of our study show that ultrasound guided surgical clip placement in index lesions prior to neo-adjuvant therapy is a safe and cost effective method to identify tumor bed and response to treatment for further management.

• Korean Chemical Engineering Research
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• v.47 no.1
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• pp.65-71
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• 2009

In this study, performance and economic analysis of natural gas/syngas fueled 100 MWth chemical-looping combustion (CLC) combined cycle plant were performed. Net efficiency of both cases was 53~54%, corresponding to previous research. We used Chemical Engineering Plant Cost Index and Guthrie method to evaluate plant cost. For syngas fueled CLC combined cycle plant, the plant cost was higher since lower heating value(LHV) of syngas was lower than that of natural gas and cost of electricity(COE) was also higher since the cost of syngas was higher than that of natural gas. By sensitivity analysis, it was shown that the cost of syngas should be less than 5.3 $/GJ in order to make COE lower than 5.8 ¢/kWh which was COE of natural gas fueled CLC combined cycle plant.

• Health Policy and Management
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• v.24 no.3
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• pp.219-227
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• 2014

Background: Current trends in Korea population aging with advances in public health and clinical medicine foretell rises in the prevalence of not only chronic diseases but also patients with multimorbidity. One important aspect in analyzing multimorbidity is to define the list of chronic diseases included when calculating multimorbidity index. The objective of this study is to describing the effect of multimorbidity on healthcare cost in Korea using US Office of the Assistant Secretary of Health (OASH) list. Methods: We analyzed the Korea Health Panel Data representing non-institutionalized Korean adult populations aged 20 and more. We calculated multimorbidity index based on OASH list and estimated the prevalence and healthcare cost for each OASH chronic disease. Results: In 2011, 15.2 million (39.6%) Koreans aged 20 and more were living with chronic condition. The health care cost due to chronic diseases, accounted for 80.2% of the overall healthcare costs and the prevalence of chronic conditions, the prevalence of multimorbidity and healthcare cost increased with ages. In the analysis using OASH list, 40% of the adult population over the age of 20 and 66.7% of the population over the age of 65 was affected with multimorbidity. In most of diseases in OASH list, prevalence of mulitmorbidity was high and healthcare cost increased with multimorbidity. Conclusion: OASH chronic disease list that accounts for 72.4% of prevalence and 86.7% of healthcare cost of persons with chronic conditions in Korea. OASH chronic disease list would be a useful and representative indicator for studying multimorbidity.

• KSCE Journal of Civil and Environmental Engineering Research
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• v.26 no.6A
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• pp.1023-1032
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• 2006

In this paper, a new method for the bridge maintenance is proposed to overcome the limit of the existing methods and to implement the preventive bridge maintenance system. The proposed method can establish the lifetime optimum maintenance strategy of the deteriorating bridges considering the life-cycle performance as well as the life-cycle cost. The lifetime performance of the deteriorating bridges is evaluated by the safety index based on the structural reliability and the condition index detailing the condition state. The life-cycle cost is estimated by considering not only the direct maintenance cost but also the user and failure cost. The genetic algorithm is applied to generate a set of maintenance scenarios which is the multi-objective combinatorial optimization problem related to the life-cycle cost and performance. The study examined the proposed method by establishing a maintenance strategy for the existing bridge and its advantages. The result shows that the proposed method can be effectively applied to deciding the bridge maintenance strategy.

• Proceedings of the Earthquake Engineering Society of Korea Conference
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• 2000.10a
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• pp.440-447
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• 2000

In order to evaluate the cost effectiveness of seismic isolation for bridges in low and moderate seismic region, a method of calculation minimum life-cycle cost of seismic-isolated bridges under specific acceleration level and soil condition is developed. Input ground motion is modeled as spectral density function compatible with response spectrum for combination of acceleration coefficient and site coefficient. Failure probability is calculated by spectrum analysis based on random vibration theories to simplify repetitive calculations in the minimization procedure. Ductility of piers and its effects on cost effectiveness are considered by stochastic linearization method. Cost function and cost effectiveness index are defined by taking into consideration the characteristics of seismic isolated bridges. Limit states for calculation of failure probability are defined on superstructure, isolator and pier, respectively. The results of example design and analysis show that seismic isolation is more cost-effective in low and moderate seismic region than in high seismic region.