• Title/Summary/Keyword: financial planning

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Percutaneous Transhepatic Removal of Migrated Biliary Stent from a Chronic Biloma Cavity (만성 담즙종 공동 내로 이동한 담도 스텐트의 경피경간적 제거)

  • Hyoung Nam Lee
    • Journal of the Korean Society of Radiology
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    • v.81 no.2
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    • pp.442-447
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    • 2020
  • Iatrogenic foreign bodies are a challenging complication to both the interventional radiologist and patient, resulting in impaired quality of life and substantial financial cost. The case report describes a successful percutaneous transhepatic removal of an intra-abdominal foreign body. A 72-year-old man underwent surgery for placement of a retrievable covered stent for refractory bile leakage after left hemihepatectomy. Three days after placement, stent folding and migration into a chronic biloma cavity occurred via the bile leakage site. By using a balloon catheter technique, the folded stent could be straightened and repositioned into the bile duct to minimize stent-strut injury during retrieval. The interventional approach could be a valid treatment option for intra-abdominal foreign bodies, as well as intravascular foreign bodies. A thorough understanding of devices and techniques can provide the interventional radiologist with valuable information regarding procedural planning and the management of iatrogenic foreign bodies.

A Study on The Conversion Factor between Heterogeneous DBMS for Cloud Migration

  • Joonyoung Ahn;Kijung Ryu;Changik Oh;Taekryong Han;Heewon Kim;Dongho Kim
    • KSII Transactions on Internet and Information Systems (TIIS)
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    • v.18 no.8
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    • pp.2450-2463
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    • 2024
  • Many legacy information systems are currently being clouded. This is due to the advantage of being able to respond flexibly to the changes in user needs and system environment while reducing the initial investment cost of IT infrastructure such as servers and storage. The infrastructure of the information system migrated to the cloud is being integrated through the API connections, while being subdivided by using MSA (Micro Service Architecture) internally. DBMS (Database Management System) is also becoming larger after cloud migration. Scale calculation in most layers of the application architecture can be measured and calculated from auto-scaling perspective, but the method of hardware scale calculation for DBMS has not been established as standardized methodology. If there is an error in hardware scale calculation of DBMS, problems such as poor performance of the information system or excessive auto-scaling may occur. In addition, evaluating hardware size is more crucial because it also affects the financial cost of the migration. CPU is the factor that has the greatest influence on hardware scale calculation of DBMS. Therefore, this paper aims to calculate the conversion factor for CPU scale calculation that will facilitate the cloud migration between heterogeneous DBMS. In order to do that, we utilize the concept and definition of hardware capacity planning and scale calculation in the on-premise information system. The methods to calculate the conversion factor using TPC-H tests are proposed and verified. In the future, further research and testing should be conducted on the size of the segmented CPU and more heterogeneous DBMS to demonstrate the effectiveness of the proposed test model.

A study on the Integrated Analysis of Multi-ministrial R&D Program: Focused on the Next Generation Growth Engine Program (범부처 대형공동연구개발사업의 성과분석 사례연구: 차세대 성장동력사업을 중심으로)

  • Ahn, Seung-Ku;Hwang, Doo-Hee;Chung, Sun-Yang
    • Journal of Korea Technology Innovation Society
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    • v.13 no.1
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    • pp.68-98
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    • 2010
  • This study was conducted to analyze the results of the implementation of next-generation growth engine program that was promoted across all government agencies for five years from 2004 as part of a range of initiatives aimed at expanding the nation's economic growth potential. The results were analyzed in this study using five indices: program purpose and design; strategic planning; program management; program results; and pan-governmental agency cooperation and coordination. The results of the study include the following. First, regarding program purpose and design, it was found that consistent leadership in the promotion of the programs was insufficient as the relevant program promotion systems and financial resources were dispersed among governmental agencies, even though the objectives and validity of the programs were recognized. Second, with regard to strategic planning, it was found that although the program objectives and technical development strategy had been established at the beginning of the program, they were biased toward the technical objectives and mainly implemented by the technology suppliers. Third, regarding program management, it was found that the responsibility for general administration, ranging from task planning to policy improvement, was given to the appointed program director but that the system of cooperation among the agencies was insufficient to carry out the relevant tasks. Fourth, regarding the results of the program, it was difficult to understand the results consistently as the economic objectives were not clearly presented, even though the technical objectives were achieved despite the short implementation period of the program. Fifth, with regard to pan-governmental agency cooperation and coordination, it was found that the coordination organization whose remit was to implement the program was established pursuant to the Basic Law on Science and Technology, but that no detailed regulations or guidelines on the operation of the organization were drawn up. To efficiently plan and execute future pan-governmental agency R&D programs that are similar to the next-generation new growth engine program, various requirements should be met, namely, 1) joint planning and consistent program design among governmental agencies, 2) clarification of the program objectives and budget allocation system, 3) establishment of a pan-governmental agency program operation and assessment system, 4) formulation of a strategy for linking R&D with standardization, and 5) enactment of pan-governmental agency joint operation rules.

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Does Tax Really Matter in Planning the Dongbu Group's Spin-Offs? (세무계획측면에서 분석한 동부그룹 물적분할)

  • Jun, Byung Wook;Cho, Hyeong Tae
    • The Journal of Small Business Innovation
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    • v.20 no.1
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    • pp.1-18
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    • 2017
  • This study examined whether divided and spun-off companies design and execute spin-offs to minimize tax burdens by analyzing multiple spin-off transactions in the Dongbu Group, when the Korean tax law regarding corporate restructuring was amended in July 2010. Before the July 2010 tax amendment, taxes on the capital gains arising from the qualifying spin-off were deferred to the earlier of the shares in or assets acquired by the spun-off company are disposed. This tax treatment relieves the divided company's tax burden by deferring taxes on capital gains, compared with non-qualifying spin-offs. However, if shares in or assets acquired by the spun-off company are disposed after the July 2010 tax amendment, the capital gain incurred at the time of the qualifying spin-off would be taxed again at the spun-off company, in addition to a taxation on the divided company's capital gains. This creates double taxation implications for the parties involved in the spin-off. As a result, the double taxation may outweigh the benefit from the tax deferral on the qualifying spin-off, which may make a qualifying spin-off tax unfavorable. Among the four spin-off cases in the Dongbu Group addressed in this study, a spin-off occurred before the tax amendment, whereas three spin-offs occurred after the tax amendment. Initially, we expected that the spin-off before the tax amendment would be a qualifying spin-off, and the other three spin-offs would be non-qualifying spin-offs, considering the taxation rules before and after the July 2010 tax amendment. However, based on the review of summarized balance sheets disclosed in the spin-offs' corporate filings, no capital gains arose during the four spin-offs that occurred in the Dongbu Group. Therefore, we concluded that the Dongbu Group considered non-tax factors more than tax factors while designing and executing the spin-offs. The local media posited during this period that these spin-offs may intend to resolve financial issues in the Dongbu Group, and this analysis was supported by the fact that some shares in the new spun-off companies were sold by the Dongbu Group. Our case studies provide evidence that all costs, including both tax and non-tax costs, must be considered in the course of spin-offs, in addition to the tax burdens on all parties involved in the corporate restructuring, which parallels the work of Scholes et al. (2008). This study provides implications that various aspects should be considered and reviewed in advance when the management makes decisions for effective tax planning.

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Reforming Business Classification Systems of Merchants: A Case of S-Card's Customer Segmentation Strategy (S카드사의 가맹점 분류체계 정비를 통한 고객세분화 전략)

  • Park, Jin-Soo;Chang, Nam-Sik;Hwang, You-Sub
    • Information Systems Review
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    • v.10 no.3
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    • pp.89-109
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    • 2008
  • Korean card firms suffered harsh setbacks due to high credit defaults in 2002 and 2003, after issuing cards recklessly. Their key principle is changed to grow without damaging profitability and financial soundness. However, competition in the credit card market is heating up rapidly. Bank-affiliated card firms, having stronger sales networks and more capital than independent issuers, have increased their investments in card affiliates in a bid to develop new cash cows. Moreover, newly emerging independent card firms have waged fiercer campaigns to raise their credit card market share. In order to overcome these business conditions, S-card has settled on a strategy that focuses on stepping up marketing aimed at increasing charge card spending rather than credit card loans or cash lending services. Accordingly, S-card reformed the current business classification system of merchants, which was out-of-dated and originally built for the purpose of deciding merchant service fees only. They also drove customer segmentation planning to deliver the right customers to the right merchants. In this paper, we emphasize the problems of business classification systems of merchants with which most credit card firms have faced, and the need for reforming them not only to provide customer-tailored services but also to raise their business promotion excellence by reviewing S-card's process of customer segmentation.

A Study on the Characteristics of Social Worker's Duties and Type of Qualification 1st, 2nd, and 3rd Grades Social Worker (사회복지사의 직무특성과 1급과 2,3급의 직무 유형화에 관한 연구)

  • Kang, Heung-Gu
    • Korean Journal of Social Welfare
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    • v.58 no.1
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    • pp.209-235
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    • 2006
  • This study was performed to analysis the social worker's duty in korea and suggest for typology duties of 1st grade social worker, 2nd or 3th grade social worker's qualification. 911 social workers responded to questioner. This objectives was accomplished by the measuring to frequency of duties, and the qualifying cognition of each grade social worker's duties. As a result, social worker spent more time carried out maintenance of facility, direct services, intake, management of file and official document duties than personal management, planning and financial program, evaluation and termination duties. Type of social worker's duties fined out composed of 4 type. Type I(The 1st grade social worker's duties) was belonged to 53 task elements, type IV(The 2nd or 3rd grade social worker's duties) was subjected to 11 task elements. 21 task elements performed to either 1st grade social worker or 2nd, 3rd grade social worker by type or uniqueness of social work practices. To allocation of duties by each grade social worker, fitting out of qualification system, the task elements for each grade of social worker must be prescribed by the rules. This allocation of duties by each grade social worker would be utilized to support qualified social work services, and to strengthening of their professional.

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Roles of Cancer Registries in Enhancing Oncology Drug Access in the Asia-Pacific Region

  • Soon, Swee-Sung;Lim, Hwee-Yong;Lopes, Gilberto;Ahn, Jeonghoon;Hu, Min;Ibrahim, Hishamshah Mohd;Jha, Anand;Ko, Bor-Sheng;Lee, Pak Wai;MacDonell, Diana;Sirachainan, Ekaphop;Wee, Hwee-Lin
    • Asian Pacific Journal of Cancer Prevention
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    • v.14 no.4
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    • pp.2159-2165
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    • 2013
  • Cancer registries help to establish and maintain cancer incidence reporting system, serve as a resource for investigation of cancer and its causes, and provide information for planning and evaluation of preventive and control programs. However, their wider role in directly enhancing oncology drug access has not been fully explored. We examined the value of cancer registries in oncology drug access in the Asia-Pacific region on three levels: (1) specific registry variable types; (2) macroscopic strategies on the national level; and (3) a regional cancer registry network. Using literature search and proceedings from an expert forum, this paper covers recent cancer registry developments in eight economies in the Asia-Pacific region - Australia, China, Hong Kong, Malaysia, Singapore, South Korea, Taiwan, and Thailand - and the ways they can contribute to oncology drug access. Specific registry variables relating to demographics, tumor characteristics, initial treatment plans, prognostic markers, risk factors, and mortality help to anticipate drug needs, identify high-priority research area and design access programs. On a national level, linking registry data with clinical, drug safety, financial, or drug utilization databases allows analyses of associations between utilization and outcomes. Concurrent efforts should also be channeled into developing and implementing data integrity and stewardship policies, and providing clear avenues to make data available. Less mature registry systems can employ modeling techniques and ad-hoc surveys while increasing coverage. Beyond local settings, a cancer registry network for the Asia-Pacific region would offer cross-learning and research opportunities that can exert leverage through the experiences and capabilities of a highly diverse region.

Evaluation for Rehabilitation Countermeasures of Coal-mined Spoils and Denuded Lands (폐탄광지(廢炭鑛地)의 산림훼손지복구(山林毁損地復舊) 및 폐석유실방지대책(廢石流失防止對策)에 관한 연구(硏究))

  • Woo, Bo-Myeong
    • Journal of the Korean Society of Environmental Restoration Technology
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    • v.3 no.2
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    • pp.24-34
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    • 2000
  • The project for rehabilitation and revegetation of the abandoned coal-mine lands is a very important national environmental restoration project in the view point of rehabilitation and revegetation of denuded forest-lands caused by coal mining as well as restoration of disturbed natural environment and control of the variable pollutions. In Korea, because a large number of coal mines had been developed in order to fill up abundantly consumption of coal as a major energy source in the developing period, a lot of denuded forest-lands caused by coal mining had distributed in the whole country. And, due to the absence of effective rehabilitation and revegetation works on the denuded forestlands caused by coal-mining, most of them had been remained with being damaged. In 1990, area of the abandoned coal-mine lands, requiring the rehabilitation and revegetation works, was about 1,437.1 ha. For the past ten years ('90~'99), about 1,081.8 ha out of them had been rehabilitated and revegetated, and the rehabilitation planning area was about 33.0 ha in 2000. So, remaining area out of abandoned coal-mine lands will be about 322.3 ha after 2000. In principle, after abandoning coal-mine, mine owners must carry out the rehabilitation and revegetation works on the abandoned mine lands by themselves. But, most of mine owners were in financial difficulty after abandoning coal-mine, so that principle couldn't have obtained the desired effects. To solve this problem, from 1995, Coal Industry Promotion Board (CIPB) have carried out the rehabilitation and revegetation works on the abandoned coal-mine lands at government budgets, and they have obtained good results in the construction area. However, due to application of the "conventional erosion control measures and techniques" to the rehabilitation and revegetation measures on the abandoned coal-mine lands, the results and effects of the works excuted have not been successful. Therefore, unique measures and techniques for rehabilitation and revegetation of the abandoned coal-mine lands will have to be developed, especially including development of new techniques on the soil-dressing and soil-covering, seed spray and hydro-seeding measures with seed-fertilizer-soil materials as the mechanized measures, and using of new materials for the tree planting and seedling measures.

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A Study on Data Reference Model for a Cost Management System on Small Business Food Franchise (소형외식프랜차이즈업체의 원가관리시스템을 위한 데이터참조모델에 대한 연구)

  • Lee, Min Jung;Eu, Yoon-Sun;Park, Sang Chan;Kim, SeokHun
    • Journal of the Korea Society of Computer and Information
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    • v.18 no.9
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    • pp.165-175
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    • 2013
  • Though the number of food franchises has been increased these days, there has not been less success for food franchise than failure. One of the several failures is the distrust between franchisor and franchisee factors because the franchisee thought its franchisor does not make its accounts and operations transparent. In order to resolve it, the large business food franchise has used the ERP system, however, small business franchise has run a very simple information system, which is linked to POS system and consists of simple functions to insert or inquire the result of data on sales and order etc to identify the status of both franchisor and franchisee because of financial difficulties and manpower shortage. Thus, small business franchise needs the cost management between them with low cost for efficient business administration. In this study, we suggest the data reference model (DRM) which covers the cost management system and is able to be linked to any POS system. The DRM is a framework whose primary purpose is to enable information linking and reuse across the any POS-based information systems via the classification, structure, model, exchange and management of data.

Development of a Community-based Preventive Health Care Model for the Elderly in Korea through the Evaluation of a Japanese Counterpart (일본의 노인건강관리체계 검토를 통한 한국 지역사회노인 예방 건강관리 방안모색 연구)

  • Lee, In-Sook
    • Perspectives in Nursing Science
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    • v.7 no.1
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    • pp.10-22
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    • 2010
  • Purpose: Through a thorough examination of the CCSC (Community Comprehensive Support Center) system in Japan, this study suggests a scheme to provide community-based preventive health care services for the elderly in Korea. Methods: The study inquired into the applicability of the Japanese model by reviewing the data related to the CCSC project, aided by both in-depth interviews with staff in the field and consultations with specialists. Results: Rearrangement of the Visiting Health Management Project system is needed to manage the collective or individual visiting care management for frailty prevention of the elderly in communities. The delegated service system for preventive care in the community, including direct management by one of the public health centers, also needs to be reviewed and the application of stricter standards for the selection of the agency or corporation to run the delegated service is necessary. Long-Term Care Insurance, along with national and local grants, is to be considered as a financial resource for the community-based preventive health care model for the elderly. By making active use of education rooms at district offices, senior citizen centers in neighborhoods for the elderly with easy access can be created. The project needs to raise active supports from communities, develop programs which can be absorbed into particular local cultures, and promote the understanding of the preventive project in local communities. The preventive program should focus on first solving the problems of depression, seclusion, and lack of mobility of the elderly. Second, the program should instruct physical self-management for exercise-nutrition-dental maintenance, and third, the program should strengthen the cognitive abilities of the elderly. In addition, it is necessary to systematize and implement counter-plans of the family and community to protect the elderly who has mental and cognitive problems. Finally, by establishing a network of public health welfare resources based upon research on a community level, assessment and planning for the health of the elderly should be one with their family, and comprehensive consultation and recommendations should be provided to the family. Conclusion: Taking into consideration the experience Japan has had with respect to a similar project, it is appropriate to develop and implement a service system which would combine the Visiting Health Management Project system which has already been established and a preventive health care model for the elderly on a community level.

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