• 대한영양사협회학술지
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• 제7권1호
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• pp.87-104
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• 2001

This study was conducted as a part of the project developing the standards of national board test for the dietitian's licence. The purpose of this study was to define the job description of dietitians, and to describe the task elements based on the detailed analysis of the dietitians' work. This study team established the research team which was composed of food and nutrition experts, 7 of registered dietitians and 3 of university professors. Draft job description form was made to fully explain the dietitians' task elements, process and sequence by the research team. Final job description form was confirmed after the validity of 576 task elements was reevaluated upon 4 point scale test based on the frequency, importance, and difficulty by 21 field registered dietitian by the study team. It was also confirmed by the university. This form was formated by following DACUM method which analyzed the job description containing duty, task and task elements. It was organized to include every dietitians' work and to describe the every detailed process of work. Duty was defined as the specific and independent work as a dietitian, and was composed of 17 parts, i.e 10 parts in food supply management area and 6 parts in nutritional care service area and self promotion area. Duties were also divided into 99 tasks containing the 576 detailed task elements to describe definite action, steps and decisions. Seventeen parts are following; menu planning, storage and inventory control, food production, meal service, waste management, sanitation, equipment and facility management, human resource management, financial management, nutrition assessment of life cycle, nutritional assessment of several disease, nutritional assessment in specific condition, medical nutrition therapy, nutritional education, public health nutrition and self promotion. If these protocols are properly performed and presented, they can provide the likelihood that dietetics professionals work as a primary contributors in promoting health care and preventing disease nationally.

• 한국가정과교육학회지
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• 제28권2호
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• pp.51-59
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• 2016

본 연구에서는 교육부 고시 교육부 고시 '2015 개정 실과(기술 가정) 교육과정' 내용체계 중 "자원관리와 자립" 영역의 핵심개념인 "관리"와 "생애설계"에 대한 이론적 기초를 살펴보았다. 먼저 "관리"영역과 관련해서는 전통적인 가정관리의 이론적 토대인 체계이론에 대한 내용을 살펴보았으며 이러한 체계이론이 2015년 개정교육과정 내에서는 어떻게 반영되고 있는지를 진단한 결과 현 교육과정의 중학교 내용요소들은 중학생들의 실생활에서 직면하고 있는 생활관련 문제들을 통합적으로 포괄하고 있지 않으며 선별된 내용 요소들 또한 여러 가지 문제 상황 중에서 어느 정도 우선순위를 가지고 있는지 확신하기 어려운 부분이 있다. 다음으로 생애설계의 경우 진로지도에 부합하여 생애설계의 중요성을 강조하고 있기 때문에 발달과업을 비롯하여 가치관, 직업, 건강 등 매우 포괄적인 영역을 망라하여 생애설계의 대한 내용을 언급하고 있지만 2015 개정 교육과정에서는 국제적인 트렌드인 재무설계에 대한 중요성을 간과하고 있다는 사실은 다소 아쉬운 부분이다.

• 한국병원경영학회지
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• 제11권1호
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• pp.54-90
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• 2006

Medical clinics are core institutes that cover the primary medical care in Korea. Financial viability of the clinics is essential for them to conduct their roles and functions, and can be improved by increasing their operating profitability. On this ground, this study aimed at finding important factors that affect the operating profitability, and thereby at suggesting strategic alternatives that can contribute to the improvement of the profitability. Operating margin was set as a dependent variable, and such factors as general management conditions, number of visits, medical revenue, marketing activities, input resources, medical cost as independent variables. Nineteen hypotheses related to the variables were established and tested using data collected from 138 sample clinics for the year 2003. The results of the study are as follows : Firstly, such variables as percent ratio of the depreciation plus rent costs to total administration costs, type of clinical department manifested whether medical, surgical, or quasi-surgical, percent ratio of the interior facility investment to total fixed assets, and total number of outpatient visit are important factors that affect, positively or negatively, the medical profitability of the clinics. Secondly, following measures are needed to be established and implemented to improve the medical profitability. (1) Administration costs share 53.2% of the total medical costs, and depreciation plus rent costs 16.3% of the total administration costs. This implies that such measures as reinforcement of marketing activities, establishment of the cooperative utilizing system of the facility and equipment, or group practice are needed to increase cost-effectiveness. (2) Occupancy rate of the clinics with inpatient bed is as low as 45.5%, causing high fixed costs and low medical profitability. For its improvement, the resource input structure should be reorganized. Thirdly, in the future, a study that can increase sample representativeness of the study and explanation power of the variables should be performed for each type of clinical department to find more specific determinant factors and to contribute to the improvement of the medical profitability of the clinics.

• 보건행정학회지
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• 제5권2호
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• pp.35-69
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• 1995

The managerial environment of hospitals in Korea characterized by low levels of medical insurance fees is worsening by increasing government regulations as to the utilization of medical services, rising costs of labor, material, and medical equipments, growing patient expectations concerning the quality of services, and escalating competitions among large hospitals in the market. Hospitals should seek for their survival strategies in this harsh environment and they should have information about costs of their products in doing so. However, it has not been available due to the complexity of the production process of hospital services. The objectives of this study were to develop a service-based cost accounting model and to apply the developed model to a study hospital to obtain cost information of hospital services. A model commonly used for the job-order product cost accounting in the manufacturing industry was modified for the use in hospitals in Korea. Actual costs, instead of standard costs, incurred to produce a unit of services during a given period of time were estimated in the model. Data required to implement the model included financial information, statistics for the allocation of supportive cost center costs to final cost centers, statistics for the allocation of final cost center costs to services, and the volume of each services charged to patients during a study period. The model was executed using data of a university teaching hospital located in Seoul for the fiscal year 1992. Data for financial information, allocation statistics fo supportive service costs, and the volume of services, most of them in electronic form, were available to the study. Data for allocation statistics of final cost center costs were collected in the study. There were 15 types of evaluation and management service, 2, 923 types of technical service, and 2, 608 types of drug and material service charged to patients in the study hospital during the fiscal year 1992. Labor costs of each of seven types of pesonnel, material costs of 611 types of drugs and materials, and depreciation costs of 212 types of medical equipments, miscellaneous costs, and indirect costs incurred in producing a unit of each services were estimated. Medical insurance fees for basic services such as evaluation and management of inpatients and outpatients, injection, and filling prescriptions, and for operating procedures were found to be set lower than costs. Infrequent services which use expensive medical equipments showed negative revenuse as well. On the other hand, fees for services not covered by the insurance such as CT, MRI and Sonogram, and for laboratory tests were higher than costs. This study has a significance in making it possible for a hospital to obtain cost information for all types of services which produced income based on all types of expenses incurred during a given period of time. This information can assist the management of a hospital in finding an effective cost reduction strategy, an efficient service-mix strategy under a given fee structure, and an optimum strategy for within-hospital resource allocations.

• Asia pacific journal of information systems
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• 제23권4호
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• pp.129-149
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• 2013

According to the development of new Information Technologies, firms consistently invest a significant amount of money in IT activities, such as establishing internal and external information systems. However, several anti-Information activities-such as hacking, leakage of information and system destruction-are also rapidly increasing, thus many firms are exposed to direct and indirect threats. Therefore, firms try to establish information security systems and manage these systems more effectively via an enterprise perspective. However, stakeholders or some managers have negative opinions about information security systems. Therefore, in this research, we study the relationship between multibusiness firms' performance and information security systems. Information security indicates physical and logical correspondence of information system department against threats and disaster. Studies on information security systems suggested frameworks such as IT Governance Cube and COBIT Framework to identify information security systems. Thus, this study define that information security systems is a controlled system on enterprise IT process and resource on IT Governance perspective rather than independent domain of IT. Thus, Information Security Systems should be understood as a subordinate concept of IT and business processes. In addition, this study incorporates information capability to information security system literature to show the positive relationship between Information Security Systems and Corporate Performance. The concept of information capability suggested that an interaction of human, information, technical and an effect on corporate performance using three types of capability (IT Practice, Information Management Practice, Information Behaviors and Values). Information capability is about firms' capability to manage IT infrastructure and information as well as individual employees who use IT infrastructure and information. Thus, this study uses information capability as a mediating variable for the relationship between information security systems and firms' performance. To investigate the relationship between Information Security Systems and multibusiness firms' performance, this study extends the IT relatedness concept into Information Security Systems. IT relatedness provides understanding of how corporations cope with conflicts between headquarters and business units to create a synergy effect and achieve high performance using IT resources. Based on the previous literature, this study develops the IT Security Relatedness model. IT Security Relatedness is our main independent variable, while Information Capability and Information Security Performance are mediating variables. To control for the common method bias, we collect each multibusiness firm's financial performance and use it as our dependent variable. We find that Information Security Systems influence Information Capability and Information Security Performance positively, and these two variables consequently influence Corporate Performance positively. In addition, this result indirectly shows that corporations under a multibusiness environment can obtain synergy effects using the integrated Information Security Systems. This positive impact of Information Security Systems on multibusiness firms' performance has an important implication to various stakeholders. Therefore, multibusiness firms need to establish Information Security Systems to achieve better financial performance.

• 벤처창업연구
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• 제11권2호
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• pp.49-62
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• 2016

기술창업은 경제 성장, 고용창출 등 경제적 파급효과가 높기 때문에, 지속적 성장을 위한 접근 전략이 필요하다. 그러나 창업 후 1~2년이내 발생 가능성이 높은 죽음의 계곡(Death-Valley)을 극복하지 못하고 많은 기술창업기업이 시장에서 퇴출되고 있다. 본 연구는 기술창업 초기 기업이 죽음의 계곡을 극복하기 위한 성과에 미치는 영향변수에 대한 실증 연구이다. 기술창업기업 관련 선행 연구를 바탕으로 성과(재무적 성과, 기술적 성과)에 미치는 영향 요인을 성장의도를 제시하고, 인적 자원 특성(기업가 역량, 팀 몰입)과 성장의도와의 관계, 그리고 비즈니스네트워크의 조절 효과를 찾는다. 연구 가설 검증을 위하여 구조방정식 모델링을 실시하였으며, 청년창업사관학교 졸업기업을 대상으로 설문을 배포하였으며, 총 306부의 설문지를 회수하여, 연구 가설을 SPSS 21.0과 Amos 22.0을 사용하여 실증분석 하였다. 가설 검증 결과 재무적 성과와 기술적 성과에 성장의도가 긍정적 영향을 미쳤으며, 기업가 역량(기술 역량, 전략적관리 역량, 창의역량)과 팀 몰입이 성장의도에 긍정적 영향을 미치는 것을 증명하였다. 또한 비즈니스네트워크가 인적자원 특성과 성장의도간의 조절효과 관계가 있음을 증명하였다. 이러한 연구 결과는 향후 창업 초기 기업의 지속적 성장을 위한 연구와 실무적 관점에 있어서 유용한 시사점을 제공해 줄 것으로 기대된다.

• 재무관리연구
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• 제2권1호
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• pp.55-75
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• 1986

This article is to analyse the economic efficiency of capital market, which plays a role of resource allocation in terms of financial claims such as stock and bond. It provides various contributions to the welfare theoretical aspects of modern capital market theory. The key feature that distinguishes the theory described here from traditional welfare theory is the presence of uncertainty. Securities has time dimensions and the state and outcome of the future are really uncertain. This problem resulting from this uncertainty can be solved by complete market, but it has a weak power to explain real stock market. Capital Market is faced with the uncertainity because it is a kind of incomplete market. Individuals and firms in capital market made their consumption-investment decision by their own criteria, i. e. the maximization of expected utility form intertemporal consumption and the maximization of the market value of firm. We noted that allocative decisions that had to be made in the economy could be naturally subdivided into two groups. One set of decisions concerned the allocation of first-period resources among consumption $C_i$, investment in risky firms $I_j$, and riskless investment M. The other decisions concern the distribution among individuals of income available in the second period $Y_i(\theta)$. Corresponing to this grouping, the theoretical analysis of efficiency has also been dichotomized. The optimality of the distribution of output in the second period is distributive efficiency" and the optimality of the allocation of first-period resources is 'the efficiency of investment'. We have found in the distributive efficiency that the conditions for attainability is the same as the conditions for market optimality. The necessary and sufficient conditions for attainability or market optimality is that (1) all utility functions are such that -$\frac{{U_i}^'(Y_i)}{{U_i}^"(Y_i)}={\mu}_i+{\lambda}Y_i$-linear risk tolerance function where the coefficients ${\mu}_i$ and $\lambda$ are independent of $Y_i$, and (2) there are homogeneous expectations, i. e. ${\Large f}_i(\theta)={\Large f}(\theta)$ for every i. On the other hand, the efficiency of investment has disagreement about optimal investment level. The investment level for market rule will not generally lead to Pareto-optimal allocation of investment. This suboptimality is caused by (1)the difference of Diamond's decomposable production function and mean-variance valuation model and (2) the selection of exelusive investment or competitive investment. In conclusion, this article has made an analysis of conditions and processes of Pareto-optimal allocation of resources in capital marker and tried to connect with significant issues in modern finance.

• 산경연구논집
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• 제8권2호
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• pp.21-31
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• 2017

Purpose - The total amount of advanced Corporate Pension Insurance products exceed 148 trillion Korean Won at the end of 2016. For a firm with over 300 employees, when a bill on compulsion of introduction of Corporate Pension Insurance products, currently pending in court, is passed, Corporate Pension shall be an essential. The findings of the paper will provide a guideline for understanding on firm's attributes and its effects towards introduction of Corporate Pension Insurance products. Research design, data, and methodology - The data were collected using statistics of employer panel survey from Korea Labour Institute in 2013. The study analyses a sample survey on 1,775 outstanding enterprises and their HR department among whole corporations in Korea. For analysis of data, empirical testing by Logistic Regression was utilized. Results - As an outcome of empirical testing, variables on share of regular employees and the aged employees in over 50's generates a significant statistical meaning. It eventually gives a great impact on purchase of Corporate Pension scheme. Moreover, variables on corporate financial statement, current sales, current net income, total amount of the debts, labor cost per person also has a vital influence on introduction of Corporate Pension Insurance products. Lastly, variables on firm's labor relationship have no effect except for the execution or non-execution of HR consulting. Meanwhile, Variables affecting a choice on pension schemes types among firm's attributes are a share of regular employees, current net income, execution or non-execution of HR consulting etc. These variables represents a statistical implication. According to their each features, they prefer DB or DC plan. Conclusions - Introduction of corporate pension scheme is apposite to contemporary Korea's situation entering a hyper-aging society and firms with a high share of regular employees, the weight of aging, current sales, current net income and labor cost per person are exceedingly active in purchasing Corporate Pension Insurance products. However, after the introduction of corporate pension scheme, firms which has an implementation of consultation on human resource management, flexible benefits plan, job security and welfare system prefer DC plan whereas from financial perspective firms with high net income prefer DB plan.

• Human Ecology Research
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• 제51권4호
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• pp.439-454
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• 2013

The purpose of this study is to explore Korean divorced mothers' experiences of noncustodial fathers' involvement in children's lives after divorce and co-parenting relationships. The data were collected from 17 mothers who were divorced between the years of 2004 and 2009, and were raising at least one minor child. Data were analyzed based on the inductive data analysis method. Divorced mothers' experiences of noncustodial fathers' involvement in children's lives after divorce were categorized in three ways: a satisfactory on-going relationship, a dissatisfactory on-going relationship, and a discontinued relationship. The results show that a few mothers were satisfied with the degree of the fathers' involvement in the children's lives 1) if the fathers were interested in their children and responsive to their children, and 2) if the fathers paid either child support or provided some financial supports for their children based on the fathers' financial abilities. However, the majority of the mothers were dissatisfied with the degree of the fathers' involvement in the children's lives. While some of the mothers maintained a relationship with the children's fathers despite their dissatisfaction, others discontinued the relationship. Regarding the co-parenting relationship after divorce, the relationships with the fathers were classified as either cooperative relationships or uncooperative relationships. The majority of the mothers experienced difficulties establishing cooperative co-parenting relationships with the fathers, but three mothers had cooperative relationships. The reasons for these uncooperative relationships were: uncooperative fathers, uncooperative mothers, or ambiguous communication regarding parenting after divorce. These findings suggest parenting education for divorced parents.

• 한국병원경영학회지
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• 제12권2호
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• pp.1-24
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• 2007

The medical fee reimbursement denied by HIRA(Health Insurance Review Agency) amounted to about 1.2% of the total medical fee claim to HIRA for reimbursement. Most of the denials stem from the inappropriate prescriptions of medical staff violating the medical fee review standards issued by HIRA. Considering the significant impacts of the standards observance behavior on the hospitals' financial viability, we attempted to analyze the predisposition factors of medical staffs' review standards observance behavior. The TPB(Theory of Planned Behavior) was adopted as the theoretical framework of the analysis. Data were collected by administrating a survey on the concepts included in TPB model to the 187 medical staff of a tertiary care hospital. Of the 187 questionaries distributed, 150 were responded resulting 80.2% of response rate. The mean differences among the groups classified by age group, years of experience, medical specialty and gender were analysis using ANOVA. The relationships among the TPB concepts were analysed by applying the Structural Equations Modeling method. The TPB model consists of three exogenous concepts (attitude toward the behavior, subjective norm, and perceived behavioral control) and two endogenous concepts (intention and the behavior). The results of ANOVA indicated significant mean differences among the groups classified by the medical staff's age, years of experience, and medical specialty. The older and the more experienced had the higher mean of observance behavior score. The results of Structural Equations analysis showed that the subjective norm and perceived behavioral control had statistically significant influences on intention, but the influence of attitude to intention was not statistically significant. The influences of perceived behavioral control and intention on behavior were significant. Based on these results the theoretical and practical implications were discussed.