• The Journal of Fisheries Business Administration
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• v.14 no.1
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• pp.1-18
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• 1983

This study has examined the principle of rationalization as a guiding principle in fisheries management. Generally speaking, the guiding principle of business management is the principle of profitability which is oriented to the profit maximization, but it has been insisted by Dr, Mohri that the principle of profitability should be translated into the maximization of ratio of added value on gross capital, According to Dr. Durcker, added value (contributed value) can be used to analyze productivity only if the allocation of costs which together make up the figures is economically meaningful. Therefore, the rationalization of fisheries management can be measured as a result of economic allocation of costs, The analysis of economic allocation of costs divides into macro-allocation of costs and micro-allocation of costs. In fisheries management, the former makes use of the analysis of break-even point, and the latter analyzes the efficiency of individual cost respectively and the state of division of costs which allocate into above-the-line expenses of lay system and management's burden expenses. In macro-allocation of costs, it is advisable that fixed costs be converted into variable costs. This is characteristically possible in fisheries management, because wages belong to variable costs in fisheries management while they are regarde as fixed cost in the other industires. Because we could find that all costs would belong to above-the-line expenses, in micro-allocation analysis, the very costs which are directly related to fisherman's poduction activity should be classified into above-the-line expenses, and the other costs into management's burden expenses. This is a central problem in the rationalization of fisheries management.

• Magazine of the Korean Society of Agricultural Engineers
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• v.27 no.4
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• pp.31-41
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• 1985

This paper compares the estimated total construction and maintenance costs for irrigation canals in six irrigation districts near Pyongtaek. Three conventional canal types were considered: concrete bench flumes, concrete-lined canals, and earth canals. The total expenses for each type were grouped to four catagories: the net construction, land acquisition, maintenance, and other expenses. The construction costs included the assumed costs for conveyance losses from each type of canals. The results from this study support earlier studies that the bench flumes are economically feasible. Initially cheaper conveyance systems like concrete-lined and earth canals demand 'higher maintenance costs and thus, their total expenses are summed to exceed those for the bench flumes within a few years following the construction. Banch flumes are economically justifiable for the main canals of the studying districts. Sensitivity analyses were executed to evaluate the relative importance of each expense to the total cost. The analyses show that total expenses very significantly with the change of the following costs: cost for conveyance losses, net construction, maintenance, and land acquisition, in that order However, other expenses contribute little if not at all to the total. The results indicate that bench flumes should be adopted as main canal structures for most irrigation districts in the Republic.

• Culinary science and hospitality research
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• v.14 no.4
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• pp.119-133
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• 2008

This study researched the effect of initial expenses for food service business and shop characteristics on the motive of starting business through questionnaires(from April to May, 2008). The results are as follows. First, for the hypothesis, 'the motive of starting business depends on its initial expenses', the significance probability of good commercial area was .015 and that of retirement was .020, showing statistically significant difference. F values were 2,889 and 2.734 each, which showed significant difference by 0.001. Second, for the hypothesis, 'the motive of starting business depends on shop characteristics', the significance probability of the accomplishment desire, the future stability and the retirement were .011, .009, and .025 each, showing statistically significant difference. F values were 2,616, 3.034 and 3.177 each, showing significant difference by .001. Lastly, initial expenses for business and shop characteristics showed significant difference according to the demographical variables on the motive of starting business. This study shows the problem of starting business with no extra funds. It is important to reflect the opinions of founders about the commercial building lease protection law for them to concentrate on business. The founders should research for menu and systems and be aware of the tendency of the industry for sure.

• Korean Journal of Human Ecology
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• v.20 no.4
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• pp.831-847
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• 2011

This study investigated the factors that influence child care expenses and the type of child care services used by preschool children. Data for this study was obtained from a questionnaire completed by mothers of preschool children during the spring of 2009. The data was analyzed by the following methods: $X^2$, ANOVA, multinominal logit analysis, and multiple regression analysis. The results of this study showed the significant factors that affected the types of child care services used by preschool children. These factors were the child's age, child's sex, mother's age, mother's educational level, mother's employment status, family income, type of residence, residential area, and family type. Monthly child care expenses for one child was an average of 374,000 won and it accounted for about 9 percent of their family income. The significant factors that affect child care expenses were the mother's educational level, the mother's employment status, the number of preschool children, family income, residential area, family type and the type of child care services.

• The Journal of Korean Medicine
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• v.43 no.1
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• pp.60-72
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• 2022

Objectives: This study aimed to analyze the Korean medical utilization and Korean medical expenses by characteristics of multicultural family members to investigate whether it affects Korean medical utilization. Methods: This study utilized The Korea Health Panel data in 2018, with 238 final participants. We performed a t-test and ANOVA on the difference between Korean medical utilization and Korean medical expenses according to Anderson's Model of Health Service Utilization variables. Logistic regression analysis and generalized linear model analysis were conducted to analyze Korean medical utilization factors. Results: The Korean Medical utilization was 12.61% among the multicultural family members. As a result of regression analysis, the female had high Korean medical utilization(p=.008), and rural area residents had low utilization(p=.017). Korean medical expenses were high when they were female or married. Including the utilization of western medical services by outpatients, Korean medical expenses were high when they were female or outpatients who received western medical services. Conclusions: As a result of this study, the factors influencing Korean medical utilization were gender and residence area. There were differences in Korean medical expenses depending on western medical services use or gender. Therefore, it is necessary to use these factors to expand the Korean Medical utilization by multicultural family members, and research of the Korean medical utilization by disease is needed.

• Health Policy and Management
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• v.27 no.1
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• pp.30-38
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• 2017

Background: This study aims to analyze the behavioral changes of healthcare providers and influencing factors after the reviewer unification of auto insurance medical benefit claims by an independent review agency. Methods: The comparison data were collected from the second half of 2013 and the same period of 2014. The key indicators are the number of admission days, the number of outpatient visits, inpatient ratio, inpatient medical expenses, and outpatient medical expenses. Results: Four indicators (number of admission days, number of outpatient visits, inpatient ratio, and outpatient medical expenses) showed statistically significant drops, while one indicator (inpatient medical expenses) showed no significant change. Conclusion: The reviewer unification of auto insurance medical benefit claims by an independent review agency showed significant reduction in cost and patient days.

• Knowledge Management Research
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• v.15 no.4
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• pp.1-14
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• 2014

This study investigates earnings management of IPO firms in knowledge-based-industry. we analyse the relation between earnings management and R&D expenses(Research and development expense)which is an important expenditure in knowledge based management. First, we found that the earnings management is the largest in the year when the firm is enrolled on the market. Second, the IPO firms have higher DA(discretionary accruals) than existing firms on the market and the size of R&D expenses is larger, too. Finally, in the IPO firms in knowledge-based-industry, the higher accounting receivable and R&D expenses are, the more happens earnings management. Our study shows that the IPO firms of knowledge-basedindustry have high R&D expenses which are core expenditure. Also, earnings management has happened frequently in the IPO firms.

• Korean Journal of Rural Living Science
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• v.6 no.2
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• pp.151-161
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• 1995

The objective of this study is to analyse consumption problems of the rural poor households. This is a succeeding work to the previous report on economic resource problems. Data from 154 rural poor house holds and 290 rural non-poor households were analysed to comprehend their consumption practices, financial management ability, consumer competence of homemakers, and market environments. The major findings and conclusions are as follows : 1. The rural poor households had deficit of 30, 000 won per month. They perceived relative importance of the educational expenses and food expenses and heavier pressure of educational expenses and light and water expenses than other items. 2. The rural poor households evaluated their financial management ability average like non-poor households but their level of consumer competence was lower than other households. This means their consumer efficiency is relatively low. 3. The rural poor households had similar grade of market environments to non-poor households. This is significantly different from urban households.

• Journal of the Korean Home Economics Association
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• v.39 no.1
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• pp.113-136
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• 2001

The purpose of this study was to develop a scheme for standardization of the apartment management expenses levy focused on the apartments of the individual heating system in Busan. The researcher with apartment managers and executive secretaries of Busan Citizen's Coalition for Economic Justice performed a scheme for standardization through discussion of 20 times as well as investigation of theoretical literature. This scheme for standardization was based on the Act for Community of Dwelling Houses. It is