• The Journal of the Korea Contents Association
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• v.15 no.7
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• pp.477-488
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• 2015

This study investigates the association between non-audit services and audit quality, using a sample of firms in which audit services and non-audit services are provided by a same audit firm. This study extends previous studies by separating auditors into Big4 and Non-Big4 audit firms as each group may have different incentives to impair their independence. According to the empirical results, audit quality, proxied by absolute value of discretionary accruals has significant negative association with non-audit service fee for Non-Big4 audit firms, but not for Big4 audit firms, suggesting that Non-Big4 audit firms may impair their independence with increased non-audit service fees. Non-Big4 audit firms are known to be relatively small and local firms that might be highly economically dependent upon a specific client firm whereas Big4 audit firms are not. This results may be of interest to regulators and capital market investors and standard setters who concern a recent trend of increasing non-audit services that are provided by an audit firm which also provides audit service at the same time.

• Journal of Trauma and Injury
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• v.25 no.4
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• pp.152-158
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• 2012

Purpose: To understand the epidemiology of head trauma and the utilization of brain CT in Korea, we analyzed a national sampling data set, the National Patient Sample obtained from the Health Insurance Review and Assessment Service. Methods: We retrospectively collected and analyzed demographic and clinical data on enrolled patients from the National Patient Sample based on medical claims data for 2009. The data included patient's age, sex, treatment date, diagnosis codes, procedure codes related with CT, holiday or night consultation fee, and fee for emergency management services. Results: In 2009, the estimated population with head trauma was 819,059(1.8%), and the rate of brain CT utilization was 22.4%. Children ages 5 to 15 were the most commonly injured group(22.8%), but had the lowest brain CT utilization(16.5%). The mean age of the estimated population with head trauma was $34.9{\pm}0.5years$ old, and male patients accounted for 60.5% of that population. Intracranial injury was found in 8.6% of all head traumas, and the rate of intracranial injury in children was lower than it was in adults(4.1% vs. 10.9%, p<0.001). Twenty- three percent of patients with head trauma visited the emergency department (ED). More patients with head trauma visited medical facilities in the daytime on weekdays(66.5% vs. 33.5%, p<0.001), but head CT was performed more frequently at night or on weekends/holidays(16.1% vs. 34.7%, p<0.001) There is low incidence of head trauma in the winter in children (p<0.001). In the multivariate logistic regression analysis, patients who were adults, female, or ED visitors were more likely to undergo brain CT (odds ratio (OR): 1.65, 95% confidence interval (CI): 1.47-1.84; OR: 1.40, 95% CI: 1.27-1.54; OR: 7.80, 95% CI: 6.91-8.80, respectively). Conclusion: In this study, we analyzed the national epidemiologic trend for head trauma, and the pattern of utilization of brain CT.

• Journal of Korea Technology Innovation Society
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• v.9 no.1
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• pp.131-148
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• 2006

With the rapid penetration of digital technology In recent years, there are growing expectations that many new services will soon become available. One of the new services is 3Dimension(3D) services, because our concern is concentrated on the quality of information that exceeds the digitalization of information. A stereoscopic technique for generating 3D images is contributed to raise the quality of Information and Communication Technology(ICT) service and is extensively applied to various fields. So 3D services, based on that technique, are expected to create a new market for ICT industry and provide significant benefits to consumers. The purpose of this paper is to analyze the consumer preference and evaluate the economic value of the 3D broadcasting service, so it provides propriety of the 3D technology development for market planners and product developers who need to assess the market potential of a product that is not yet available for actual test marketing. And it is useful for decision-makers in considering the provision of 3D services. In this paper, the gang survey was conducted to understand consumer preference of 3D services. And it attempts to apply the contingent valuation method(CVM) to measuring the willingness to Pay(WTP) for the 3D broadcasting service and analyzing the determinants of the WTP.

• Journal of Korean Clinical Nursing Research
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• v.14 no.1
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• pp.161-172
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• 2008

Purpose: This study was to classify patient severity score for hemodialysis patients. Method: The subject of this study was 1,575 patients. To study the severity of the patients, we used t-test and ANOVA. The congruity was measured by Kappa coefficient and the severity in each medical facility was analyzed by ANOVA. Result: The results showed that there was a significant difference according to the levels of medical center (F=171.187, p<.0001). Categorizing the severity of the patients in each medical facility, group II and III of the secondary medical institution had higher ratio than the primary medical institution. There was not a single patient coming under group IV in both of the primary or secondary medical institutions. However, the tertiary medical institutions had more subjects in group II and III than the primary and secondary medical institutions. The group IV with the highest severity had 11 patients(1.5%), demonstrating that the tertiary medical institution had higher severity patients than the primary or secondary medical institutions. Conclusion: The results of this study appropriately reflects the repayment system of medical expenses by the government. Also, it provides the fundamental information to develop nursing fee system taken into account of the systemic differences among the primary, secondary and tertiary medical institutions.

• Journal of Broadcast Engineering
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• v.25 no.6
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• pp.922-934
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• 2020

The talent trading platform is a platform that brokers transactions such as program coding, media content production (video, music, presentation materials, etc.), design, learning, and repair. Existing talent trading platforms provide a server-client model-based service, which incurs server operating costs and arbitration labor costs for transactions, which has a disadvantage that users bear high service fees. This paper proposes a method to reduce server and database operation costs by uploading transaction information to blocks through the system as a distributed app (dApp) based on the Ethereum platform. In addition, it proposes a method to lower transaction fees by reducing the labor cost of transaction arbitrators through smart contracts. Compare and analyze the cost processing procedure and transaction fee size of the blockchain-based talent trading platform and the existing talent trading platform.

• Fire Science and Engineering
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• v.20 no.2 s.62
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• pp.31-43
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• 2006

In Korea, the Emergency Medical Service, EMS is provided by Fire Services with 119 EMS and all the public uses the service for free. Although it appears very successful and is respected nationally, structural problem EMS exist and are worsening. First of all, the "free riding effect" becomes increasingly problematic. Some argue that 30% of the demands is not urgent or emergent. The total number of demands is increasing even without the free riding effect. The Current EMS system itself cannot meet the increasing EMS demand. The medical aspect is so poor that the EMS cannot dispatch a medical specialist to the scene. The cardiac arrest resuscitation rate is only $1.24{\sim}9.9%$, compared to 40% in Boston, MA, USA. But due to the regulations and limitations of the Fire Service organization, it is difficult to secure enough EMS resources. To work out these problems, it needs a structural innovation. To secure enough resources and achieve higher medical performance we should invite the medical sector and the private sector into EMS arena by contracting partnerships with Fire Services and charging a reasonable EMS fee. We found through statistical test that any partnership system is more effective than fire-alone system and most countries around the world have partnership system rather than fire-alone system.

• Journal of Korean society of Dental Hygiene
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• v.7 no.4
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• pp.419-431
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• 2007

The setting of dental hygiene clinics is very important to dental hygiene education, which is the place not only to educate students but also to care clients. The purpose of this study is to provide basic research material for improvement of dental hygiene care system in dental hygiene clinics by analyzing the client satisfaction. A questionnaire survey by means of self-entry method was conducted to find out satisfaction of the client, who was visited to the dental hygiene clinics in the department of dental hygiene, Yonsei University. An analysis of frequency, one way ANOVA and T-Test were performed through SPSS 12.0K program. 1. Most clients were mainly composed of students in Wonju College of Medicine. 2. The clients visited for scaling(85.8%) and oral examination(9.73%) were much than treatment(4.42%). 3. Clients aged 21 to 25 were relatively lower in satisfaction with the facilities, system, attitude than any other ages. 4. The dental hygiene students are the lowest group in satisfaction with the facility, system, attitude than medical and nursing students. 5. The clients satisfaction with dental hygiene clinics was decreased in reverse proportion to visiting frequency. 6. Most of the clients pointed out the problems of appointment system(54.0%) and fee(23.0%), which should be improved than any other operation conditions. 7. Most of the clients were not satisfied with chair time and pain during care. 8. Most clients recognized to receive the better care service than other dental offices(81.3%). Especially, they paid attention to oral health education using phase-contrast microscope. 9. Many clients were dissatisfied with facilities of the dental hygiene clinics(71.7%). The problems of appointment system(54.0%) and chair time of dental hygiene care services(63.6%) had also inconvenienced to clients. The dental hygiene clinics in school play a crucial role in dental hygiene education to foster the student to be competent as a professional dental hygienist in the future. Therefore, well-organized dental hygiene care program based on dental hygiene process is essential. It is also required to improve the environment of dental hygiene clinics including facilities, appointment system and fee etc.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.18 no.6
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• pp.117-132
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• 2023

With the recent spread of COVID-19, the size of the online shopping market continues to increase, and various online platforms are appearing in the market, and many small and medium businesses are entering the platform. As the recent increase in the use of the platform by small andmedium businesses as raised the issue of appropriate platform fees, the need for social discussions on the use of the platform and fees is raised. Currently, most discussions regarding fees primarily focus on specific cases from a negative perspective, and discussions that comprehensively consider the platform's utilization value and fees are insufficient. Therefore, this study aims to systematically and comprehensively understand platform fees by considering the value of using platform services and commission costs together. To achieve this, the economic value of each platform service was estimated and analyzed in detail. It selected two industries that are actively using online platforms, delivery services and e-commerce, and paid attention to changes in expected profits generated by sellers using platform services, and compared and analyzed expected profits based on estimated sales and costs for each scenario, such as whether sellers entered the platform and whether they used the service. As a result of the study, our results that entering the platform and using the platform service enable sales increase and cost reduction, which have a positive effect on the seller's expected profit. Through this study, we intend to understand platform fees from the perspective of user fees for platform service use and value acquisition, and based on this, estimate the economic value of platform services and fees to expand the value and cost of using platform services to a comprehensive and systematic discussion.

• Korean Journal of Environment and Ecology
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• v.32 no.5
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• pp.532-540
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• 2018

Importance-performance analysis (IPA) is a simple and effective technique that can assist practitioners in prioritizing customer attributes to enhance service quality and visitor's satisfaction. The purpose of this study is to use the IPA-Kano model to examine the correlation of visitor's satisfaction and management matters and deduce the management priority. It classifies 14 visiting satisfaction attributes into basic factors (forest environments and staff/information center), performance factors (the natural landscape, trail facilities, forest status, easy access, and historical and cultural resources), and excitement factors (the value of natural monument, educational experiences, and entrance fee) to select the management priority according to the achievement (satisfaction). The management priority according to the performance is staff/information center > easy access > forest environment > trail facilities, historical and cultural resources, forest status, and natural landscape > entrance fee and educational experience > value of natural monument. By considering their performance, it further identifies development priorities for visitor's satisfaction improvement. These priorities allow local governments to deploy scarce resources to improve satisfaction.

• The Journal of the Institute of Internet, Broadcasting and Communication
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• v.23 no.2
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• pp.175-183
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• 2023

In a broadcasting market environment that has a close interdependence between platform operators and content operators, problems such as conflicts over program usage fees, and home shopping transmission fees are intensifying. This study attempted to analyze the environment of the domestic broadcasting market and present implications, analyze the cause of user fee conflict between the platform and PP, and propose detailed alternatives to resolve user fee conflict disputes. The results of environmental analysis on the domestic broadcasting market are as follows. First, the growth engine of the broadcasting industry has changed to direct resources such as service usage fees and content fees, and commerce is increasing. Second, as hegemony in the domestic broadcasting market changes from terrestrial to paid broadcasting and OTT, monopolies in the entire broadcasting area are being dismantled by voluntary entry. Third, the need to overhaul the existing regulatory system is increasing due to the dismantling and reorganization of the existing broadcasting market. On the other hand, this study proposed a strategy to diversify the profit structure of PP, supply program after pre-contracting, and strengthen CPS bargaining power in order to resolve disputes between paid broadcasting platforms and PP sharply. In particular, as strategies to strengthen CPS bargaining power of small and medium-sized SOs, it proposed to jointly improve CPS-related systems through IPTV and individual SOs, to redefine fees for programs and to voluntarily use programs.