• 제목/요약/키워드: expenses

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건축물 유지관리비의 환경적 영향 요인 분석 (Analyzing for the Circumstancial Influence Factor in Building Maintenance Expenses)

  • 양회령;신한우;김태희
    • 한국건축시공학회:학술대회논문집
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    • 한국건축시공학회 2013년도 추계 학술논문 발표대회
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    • pp.120-121
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    • 2013
  • Apartment houses maintenance like remodeling in at issue and the importance is getting higher. On this study, we analyzed a variety of the influence factor affected building's maintenance expenses. circumstance influence factor about maintenance expenses is classified into region(big city, small and medium city), (area of high snowfall), (downpour region), (earthquake region), location(waterfront, inland province), using condition(mixed use, single use), frequency of use(kindergarten, middle school, high school), architecture method(reconstruction, construction).

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Impact of COVID-19 on R&D Cost Stickiness in IT industry

  • Kwak, Ji-Young;Lee, Jung-wha;Jo, Eun Hye
    • International Journal of Internet, Broadcasting and Communication
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    • 제13권2호
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    • pp.36-42
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    • 2021
  • This study aims to examine whether there are some differences in the cost stickiness of R&D expenses of IT companies before and after the COVID-19 crisis. Before COVID-19, IT companies did not reduce R&D expenses even if sales decreased, resulting in cost stickiness. As a result, it appears that during the COVID-19, IT companies adjust R&D expenses in proportion to changes in sales. This is interpreted as a reduction in R&D investment, which takes a long time to create results, in case of a decrease in sales due to uncertainty in future management performance due to the COVID-19 pandemic. In other words, during the COVID-19 risk period, IT companies, like other companies, reduced R&D expenses as sales decreased, resulting in reduced cost stickiness. This study differs from existing literature in that it examines the impact of the COVID-19 pandemic on the R&D expenditure behavior of companies in the IT industry.

Restructuring Primary Health Care Network to Maximize Utilization and Reduce Patient Out-of-pocket Expenses

  • Bardhan, Amit Kumar;Kumar, Kaushal
    • Asian Journal of Innovation and Policy
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    • 제8권1호
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    • pp.122-140
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    • 2019
  • Providing free primary care to everyone is an important goal pursued by many countries under universal health care programs. Countries like India need to efficiently utilize their limited capacities towards this purpose. Unfortunately, due to a variety of reasons, patients incur substantial travel and out-of-pocket expenses for getting primary care from publicly-funded facilities. We propose a set-covering optimization model to assist health policy-makers in managing existing capacity in a better way. Decision-making should consider upgrading centers with better potential to reduce patient expenses and reallocating capacities from less preferred facilities. A multinomial logit choice model is used to predict the preferences. In this article, a brief background and literature survey along with the mixed integer linear programming (MILP) optimization model are presented. The working of the model is illustrated with the help of numerical experiments.

The Impact Analysis of Household Variables Factors on the Spending for Preschool Children's Private Education

  • Lee, Ae Bon;Park, Bo Kyung
    • International Journal of Advanced Culture Technology
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    • 제10권3호
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    • pp.85-92
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    • 2022
  • In previous private education expenses were concentrated only on expenses for elementary, middle, and high school students. Therefore, it is difficult to understand the actual condition of preschool children's private education expenses. To solve this problem, we analyze the 2013 and 2020 data of the Korea Welfare Panel to confirm the private education expenditures of pre-school children. Also, we examine the differences and changes in private education expenditures according to household variables. We selected the household variable as the socio-demographic variable of the study subject. We defined the household variable as the area and income of the household. We show the actual results of private education expenses for household variables using frequency analysis, descriptive statistical analysis, t-test, and one-way ANOVA of SPSS 27.

공공임대주택 시설물 유지관리비 영향요인 실증분석 (An Empirical analysis of the Effect of Variables on Maintenance Expenses of Public Rental Housing)

  • 강현규;한충희
    • 한국건설관리학회논문집
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    • 제7권6호
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    • pp.185-192
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    • 2006
  • 공공임대주택의 경과연수가 증가함에 따라 시설물의 노후화로 인한 유지관리비용이 급격히 증가하고 있다. 이에 효과적으로 대처하기 위해서는 우선 비용에 대한 정확한 예측을 하고 필요한 재원을 확보하는 일이 무엇보다도 중요하다 따라서 시설물 유지관리비에 영향을 미치는 요인들을 분석하고, 이를 고려한 비용 예측방법의 개발이 필요하다. 공공임대주택 운영관리비의 약 60%를 국가에서 지원하고 있는 미국의 경우는 수년간의 실적데이터를 바탕으로 운영관리비를 효과적으로 예측할 수 있는 방법을 개발하여, 공공임대주택이 적정한 수준에서 잘 운영될 수 있도록 하고 있다. 그러나 아직까지 국내에서는 공공임대주택을 대상으로 운영관리비 영향요인이나 예측 툴에 관한 연구 실적은 매우 미흡한 실정이다. 본 논문은 최근 5년간 공공임대주택에 실제 지출된 운영관리비를 바탕으로, 시설물 유지관리비용에 미치는 영향요인과 요인별 영향력 등을 밝혀냄으로써, 향후 객관적이고 정확한 비용예측 도구를 개발하는데 일조 하고자 한다.

ICC중재에서 중재비용의 결정과 할당에 관한 연구 (A Study on Determination and Allocation of Arbitration Costs in ICC Rules of Arbitration(1998))

  • 오원석
    • 무역상무연구
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    • 제33권
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    • pp.145-164
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    • 2007
  • The Arbitration costs provided in Article 31 consist of arbitrators' fees, arbitrators' expenses, ICC administrative expenses, expenses of experts appointed by the Arbitral Tribunal, and parties' costs. Among them the first three items are independently determined by the Court in accordance with the Scale, while another two items are determined by the arbitrator and each party. The three items determined by the Court are communicated by Secretariat to the Arbitral Tribunal for inclusion in the award following the approval of the draft submitted to the Court. Also the final award may decide which of the parties shall bear them or in what proportion they shall be borne by the parties. According to Article 31(3), the arbitrators have complete jurisdiction or discretion to allocate the costs. Three common approaches are as follows; First, all of the costs are borne by the losing party. Second, all of the costs are allocated in proportion to the outcome of the case. Third, all of the costs determined by the Courts are shared equally by the parties and both parties bear their own costs. But, both parties may include intentions in accordance with the principle of party autonomy. For example, if the parties wish to ensure that the arbitration costs be shared equally and that the arbitrator make no allocation of costs or fees, the following sentence could be added to the arbitration clause in their contract. "All costs and expenses of the arbitrators [and the arbitral institution] shall be borne by the parties equally; each party shall bear the costs and expenses, including attorneys' fees, of its own counsel, experts, witness and preparation and presentation of its case" And also, if the parties wish expressly to link any allocation of costs, and fees to the result of the award the following could be added to the arbitration clauses. "The arbitrators may award to the prevailing party, if any, as determined by the arbitrators, its costs and expenses, including attorneys' fees"

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재무분석을 통한 한방병원의 경영성과 분석 - 재무비율 및 투자효율을 중심으로 (An Analysis of the Financial Performance of Korean Medicine Hospitals in Korea: Focusing on Financial Ratios and Investment Efficiency)

  • 최원영;임병묵
    • 대한한의학회지
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    • 제41권1호
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    • pp.1-10
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    • 2020
  • Objectives: This study investigated the financial performance of Korean Medicine hospitals in Korea in order to understand the current status of hospital management and improve its efficiency. Methods: Financial statements of 24 medical corporations, 19 juridical foundations and 18 school hospitals from 2016 to 2018 were obtained from the secondary data published by the Health Insurance Review and Assessment Service, the National Tax Service and the Korea Advancing Schools Foundation. Financial performance was measured on 6 dimensions: liquidity, profitability, activity, growth, cost and productivity (investment efficiency) by analyzing 8 financial indicators: Liability to Total Assets, Net Profit to Patient Service Revenues, Total Assets Turnover, Growth Rate of Patient Service Revenues, Operating Expenses to Patient Service Revenues, Value Added to Patient Service Revenues, Value Added to Total Assets, and Value Added to Personnel Expenses. Results: Korean Medicine hospitals showed lower Liability to Total Assets, Liquidity and Value Added to Total Assets than Western Medicine hospitals did. They also showed higher Value Added to Patient Service Revenues and Value Added to Personnel Expenses than Western Medicine hospitals did. They also showed higher Value Added to Patient Service Revenues and Value Added to Personnel Expenses than those of Western Medicine hospitals do. The net profit decreased significantly (-50.8%) in 2018 whereas Patient Service Revenues increased (6.9%) for the same period due to Operating Expenses increase and Non-Operating loss. Conclusions: These findings suggest that the Korean Medicine hospital sector in Korea needs to improve liquidity and financial structure and to enhance profitability by reducing Personnel Expenses and generating Non-operating revenues in order to improve its investment efficiency and competitiveness.

교통사고로 인한 자동차보험 입원환자의 진료현황과 진료비 특성 분석 (Factors Affecting Medical Treatment and Expenses for the Inpatients under Coverage of Car Insurance by Traffic Accident)

  • 고민석;최준영;김승희
    • 한국콘텐츠학회논문지
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    • 제11권11호
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    • pp.274-285
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    • 2011
  • 본 연구는 일개 시지역에 소재한 병원급 의료기관 2개에서 2009년 한 해 동안 교통사고로 입원진료를 받은 후 퇴원한 자동차보험 환자 중 1,583명을 대상으로 진료현황과 진료내역별 진료비, 진료비 비율의 특성을 분석하였다. 분석결과 자동차보험 입원환자는 남자가 많았고, 연령은 성인기 연령층이 많았으며, 재원일수는 4~7일이 가장 많았다. 진료현황과 진료내역별 진료비, 그리고 총진료비 중 진료내역별 진료비가 차지하는 비율은 성별, 연령, 재원일수에 따라 각각 통계적으로 유의한 차이를 보였다. 특히 진료내역별 진료비는 주로 여성의 진료비가 높았고, 60대 이상의 고연령층과 재원일수가 길수록 각 진료내역별 진료비가 높았다. 따라서 각 의료기관은 연령층에 따른 효율적 진료방안을 마련하여 재원일수의 단축을 위해 노력하고, 특히 고연령층에 대한 진료패턴 파악과 신체적 정신적 상태, 중증도 등을 고려한 적정진료를 제공함으로써 진료의 효율성을 제고해야 할 것이다.

다변량 판별분석과 로지스틱 회귀모형을 이용한 민간병원의 도산예측 함수와 영향요인 (Discriminant Prediction Function and Its Affecting Factors of Private Hospital Closure by Using Multivariate Discriminant Analysis and Logistic Regression Models)

  • 정용모;이용철
    • 보건행정학회지
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    • 제20권3호
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    • pp.123-137
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    • 2010
  • The main purpose of this article is for deriving functions related to the prediction of the closure of the hospitals, and finding out how the discriminant functions affect the closure of the hospitals. Empirical data were collected from 3 years financial statements of 41 private hospitals closed down from 2000 till 2006 and 62 private hospitals in business till now. As a result, the functions related to the prediction of the closure of the private hospital are 4 indices: Return on Assets, Operating Margin, Normal Profit Total Assets, Interest expenses to Total borrowings and bonds payable. From these discriminant functions predicting the closure, I found that the profitability indices - Return on Assets, Operating Margin, Normal Profit Total Assets - are the significant affecting factors. The discriminant functions predicting the closure of the group of the hospitals, 3 years before the closure were Normal Profit to Gross Revenues, Total borrowings and bonds payable to total assets, Total Assets Turnover, Total borrowings and bonds payable to Revenues, Interest expenses to Total borrowings and bonds payable and among them Normal Profit to Gross Revenues, Total borrowings and bonds payable to total assets, Total Assets Turnover, Total borrowings and bonds payable to Revenues are the significant affecting factors. However 2 years before the closure, the discriminant functions predicting the closure of the hospital were Interest expenses to Total borrowings and bonds payable and it was the significant affecting factor. And, one year before the closure, the discriminant functions predicting the closure were Total Assets Turnover, Fixed Assets Turnover, Growth Rate of Total Assets, Growth Rate of Revenues, Interest expenses to Revenues, Interest expenses to Total borrowings and bonds payable. Among them, Total Assets Turnover, Growth Rate of Revenues, Interest expenses to Revenues were the significant affecting factors.

노인의 가정내 의사결정과 생활적응 관련변인 (A study on The elderly과s decision-making and life-adjustment in the family Its Relatied Variables)

  • 지금수;김현지
    • 가족자원경영과 정책
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    • 제3권2호
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    • pp.61-76
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    • 1999
  • The purpose of this study is to investigate the degree of influence on the elderly’s life adjustment and decision making in the family. For these research tasks the data were collected through interview. the respondents were 296 of man and woman elderly who lived in JeonJu. It was analyzed by various statistical methods such as Frequency, Percentile, ANOVA, correlate, t-test, Multiple Regression Analysis. The finding of this study are as follows; 1) Decision-making of the elderly in family had significant differences I the area of sex, the sum of monthly personal expenses, satisfaction level of personal expenses, subjective economic level and self-esteem in the order named. 2) Elderly life-adjustment had significant differences in the area of the residential district, the present job, the situation of a apouse, religion, education, the sum of the monthly personal expenses, health, satisfaction level of personal expenses, subjective economics level and self-esteem. 3) When we observe relationship with the elderly decision-making in family and life-adjustment, relation decision-making in family and life-adjustment appeared positively. 4) Decision-making of the elderly in family had the significant differences according to the variables such as sex, the sum of monthly personal expenses, and self-esteem in the order named, and the most influential factor among them was sex. 5) Elderly life-adjustment had the significant differences according to the variables such as self-esteem, decision-making, religion, health, the sum of the monthly personal expenses, the residential district in the order named. The most influential factor was self-esteem and the explanary of those variables for the elderly life-adjustment was 55.1%.

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