• Title/Summary/Keyword: general expenses

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Income Statement Analysis and Developing the Guidelines of Meal-pricing and Facilities Investment Cost in Contract-Managed High School Foodservice in Seoul (서울시내 고등학교 위탁급식의 재무성과 분석을 통한 급식비 및 투자비의 적정 수준 산정)

  • 양일선;현성원;김현아;신서영;조미나;박수연;차진아;이보숙
    • Journal of Nutrition and Health
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    • v.36 no.5
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    • pp.528-535
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    • 2003
  • The purposes of this study were: 1) to investigate the operational and financial characteristics of contract-managed high school food services in Seoul, 2) to analyze the financial performance of high school food services 3) to develop guidelines for meal pricing and facilities investment costs. From Oct to Nov 2001, questionnaires were mailed to 249 high schools that were managed by contract food service companies. A 40.2% response rate was recorded. The results of this study were as follows: 1. Student enrollment in high schools run by contract-managed food services was 1,518, with a 68.5% participation rate in the school lunch program. The average meal price was 2,141 won. 2. Based on the income statement analysis, average total sales were 410,440,504 won and average net profit was 16,098,558 won. 3. The optimum food cost per meal was 1,200-1,300 won per meal, calculating using the methods of conversion factor, RDA (Recommended Daily Allowance), and nutrient exchange unit. 4. Guidelines for meal pricing were developed using the modified actual pricing method based on facilities investment cost, number of meals and food cost. The ratio of labor cost, general management expenses and ordinary profit were adopted from the schools with liability. The food cost, depreciation and interest cost were calculated based on unit meal. 5. The guideline for facilities investment was developed based on the number of meals, meal price and food cost. The guideline included the maximum facilities investment cost paid by the contract food service management company. (Korean J Nutrition 36(5): 528∼535, 2003)

THE PSANNING, CONSTRUCTION AND ADMINISTRATION OF AUTOMOBILES PARKING LOTS IN SHANGHAI (상해기동차사회정차장(고)적 규화, 건설여관리)

  • GE MING MING
    • Proceedings of the KOR-KST Conference
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    • 1995.05a
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    • pp.239-250
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    • 1995
  • With speeding up the process of being international municipality, the gravity of lacking parking lots in Shanghai urban area, which directly blocks the traffic in the city, has been revealed. This thesis analyses present automobiles parking capability and forecasts the future's needs for the city. To solve the problem, the concept could be to expand parking areas in city center recently to relax the tention and to do thoughtful planning in the near future on the foundation of fully consideration the trend. The municipal government has to set up policy properly, amplify regulations, strenthern the administration and open up a path to raise founds. Berween road system administration which is dynamic and parking lot system administration which is static, there are a knot on macroscopic meaning and an interference as well. The coordination of these two systems would be reflested on the effects of whole municipal traffic adminisration. Basically, public parking lots are city's foundal facilities, just like roads, bridges, etc. The main problems now in Shanghai are large parking space demands, insufficient facilities, cheap parking expenses comparing with the cost of parking lots construcion and poor administration. According to the forecast on social economy development, there will be 580 thousand automobiles in Shanghai by the year 2000, and the amount of private cars will increase greatly. The frequency of automobiles going out will be 1.45 million per day. Public parking lots being able to afford 105 thousand units are needed. To satisfy the demands, the recent aim of planning should be speed up the parking lots construction, the planning objective in next period should be developing reasonably and exceed the demands properly. In order to realize the planning objective, the government has to formulate correct policy and amplify administration regulations. The government has to adopt both administration and economy means, including charging parking people reasonably, collect necessary taxes, bringing the parking lots planning into general municipality planning, opening up an effective path to raise founds, such as set up founds for parking lots construction, issue bonds and stocks, get loans at home and abroad, etc.

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Self-Esteem, Health Status and Life Satisfaction in Elderly Women According to the Spouse성s Perspective (배우자 유무에 따른 여성노인의 자아존중감, 건강상태 및 생활만족도에 관한 연구)

  • 신혜숙
    • Journal of Korean Academy of Nursing
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    • v.31 no.6
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    • pp.1119-1128
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    • 2001
  • This study was designed to identify degrees of self-esteem, health status, and life satisfaction in elderly women and investigate the relationship between these factors. The results will contribute to effective nursing intervention for promoting the quality of life for elderly women. Method: The subjects of this study included 129 elderly women. The data was collected through personal interviews using questionnaires from Nov. to Dec. of 2000. The measurement tools were the self-esteem scale developed by Rosenberg and translated by Byong-Je Jong (1974), the health status scale developed by Young Ja Lee(1989), and the life satisfaction scale developed by Jin Youn(1982). The data was analyzed by the SPSS computer program, and it included descriptive statistics, x2-test, t-test and the pearson correlation coefficient. Result: The conclusions of this study are summarized as follows: 1. There was a significant difference in age (x2=12.952, p=.000), religion (x2=6.140, p=.000), spending money (x2=.7.511, p= .000), living expenses load (x2=16.189, p= .000), and the major support provider (x2=6.539, p=.000), according to general characteristics in the existence elderly women. 2. There was a significant difference in self-esteem (t=7.05, P=.000), Health status (t=-10.09, P=.000), and life satisfaction (t=6.62, P=.000) between the two groups. 3. There was a significant positive correlation between self-esteem and health status (r=.406, P=.000), self-esteem and life satisfaction (r=.524, P=.000), and health status and life satisfaction (r=.504, P= .0000) in elderly women.

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A Comparison of Characteristics between Home Health Care Needers and Non-needers in Rural Areas (농어촌지역의 가정간호 요구자와 비요구자의 특성 비교)

  • Lee, Dong-Suk;Cho, Yoo-Hyang
    • Research in Community and Public Health Nursing
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    • v.16 no.2
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    • pp.115-126
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    • 2005
  • Purpose: The aims of this study were to describe general characteristics and needs of home health care, and to find the differences between home health care needers and non-needers. Method: In this study, 642 subjects participated who lived in Muan, Jollanam-do. Data were collected in August 2001 using a self-reported questionnaire. The questionnaire was a revised and simplified form of the Organization of Community Health System Program at the Seoul National University. Collected data were analyzed through Kruskal-Wallis test. t-test. and Chi-squire for cross-sectional analysis. Result: The average age of the subjects was 52.6 years and 33.3% of them aged over 65 years. Twenty six percent of them had chronic degenerative diseases. The percentages of hypertension patients and D.M. patients were 6.4% and 2.5%, respectively. The number of family members was 2.95 on the average, 2.19 in cases of families with the elderly and 3.33 in cases of families without the elderly. The rate of disability of the elderly was 10.5%. Marital status (p=.000), the number of family members (p=.000), education (p=.000), job (p=.000) and health insurance (p=.027) were significantly different between home care needers and non-needers. Home care needers had less living expenses (p=.001), more frequent hospital admissions (p=.004), higher chronic disease rate (p=.000) and more frequent visits to public health center (p=.027) than non-needers. Home care needers who wanted free service were twice as many as non-needers. Conclusion: Home care need was very high in rural areas and the needers had worse characteristics (low educational level. low income, no job and no family). Therefore, it is necessary to develop cheaper and more accessible services for home care needers in rural areas.

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An Analysis of the Changes in the Financial Performance of Teaching Hospitals after the Implementation of the Separation Policy of Prescription and Drug Dispensing: A case of the teaching hospitals in D area (의약분업이후 대학병원 경영수지변화 비교 분석 (D지역 대학병원 사례를 중심으로))

  • Eun, Jong-Seong;Youn, Kyung-Il
    • Korea Journal of Hospital Management
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    • v.8 no.1
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    • pp.64-80
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    • 2003
  • The separation policy of prescription and drug dispensing which has been implemented since the 1st of July, 2000, has brought about great changes in patients flow within the healthcare delivery system. The changes in the patients flow, in turn, resulted in the change in the distribution of financial resources among the participating entities in the healthcare delivery system: pharmacies, clinics, small hospitals, general hospitals, and teaching hospitals. The purpose of this study is to shed some light in the change in the financial performance of teaching hospitals under the separation policy that has created environmental changes such as the decrease in the number of out patients visits, the increase in the capital expenditures, the rapid increase in labor costs and so on. For the purpose, this study has compared and analyzed the balance sheets, the income statements and other operational data of three teaching hospitals located in D area. The data include two periods: before(year 1999) and after(year 2001) the implementation of the separation policy. The analysis was conducted with an emphasis on the changes in the financial ratios such as liquidity, turnover ratio, performance ratio. and capitalization ratio. The results show that the financial performances of the hospitals under study were weaker than before the implementation of the separation policy, and that, while the operating expenses have increased remarkably, there was no tendency to corresponding increase in revenue. And the result of analysis of other operational indicators also show that the performance of the hospitals is getting worse. Based on the results, this study has suggested the directions of the healthcare policies. This study suggests to improve the current model of separation of prescription and drug dispensing, to grant subsidies for the training of residents in teaching hospitals, and to lower the rate of patients' out of porket payment in teaching hospitals.

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A Study of the Analysis and Identification of Risk Factor in Regard to Cash Flow in Public Rental Housing Development Project (공공건설임대주택사업의 현금흐름에 대한 리스크분석)

  • Lee Sang-Gon;Lee Jae-Young;Lee Hak-Ki
    • Proceedings of the Korean Institute Of Construction Engineering and Management
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    • 2004.11a
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    • pp.423-426
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    • 2004
  • Costs of public rental housing development project consist on various kinds of profits and expenses such as national housing fund, rental cost, construction cost, financing cost. Therefore, project would not be executed without minute management and precise prediction about each item. Cash (low prediction and analysis are necessary to grasp current situation of project, because construction project which is conducted for a long period has fluent risks and inflows and outflows of cash. Although cash flow analysis has been conducted, cash flow has never been expected and managed. General matters to expect cash flow can be known by actual results and literatures. Hut there is no thesis which is studied about risk to enhance precision of expectation of cash flow. As existing thesises studied the risk about whole project, we haven't known precise relations of cash flow and project. Therefore, in this study, we are supposed to analysis and distinguish risk facts which can affect each item of cash flow for precise cash flow expectation and management of public rental housing development project.

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A Study on Legal Protection and Welfare Facilities of Women Worker (근로여성의 법적보호와 복지시설에 대하여)

  • 서병숙
    • Journal of the Korean Home Economics Association
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    • v.11 no.1
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    • pp.75-91
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    • 1973
  • It is a general trend in the world that female workers are drastically increasing due to the facts that highly developed capitalism requires women's job, women are inspired to work, housewives can shorten their working hours for house-keeping and save their energy from their routine works, educational expenses of their children become larger, large among of modities has stimulated purchasing desire. Since the International Treaty on Prohibition of Female's Night Labor was agreed at the Bern's Conference in 1906, the International Labor Organization (I.L.O.) established after the World War II, has adopted innumerable international labor treaties. According to the laws of the advanced countries, the first priority of their protection has been placed on juvenile and female workers. The legal protection of female workers and equal treatments such as wage and promotion between men and women have become important world problems. In this thesis, the great principle of the Labor Standard Law, protection regarding working house, risk and harm in performance of jobs, protection of mother-workers, protection of women workers in advanced countries and the present status of welfare facilities for women workers in our country will be studied. The most important points this thesis has placed stress and appealed, are as follows : 1. The scope and variety of women workers' jobs should be broadened. 2. Opportunity for promotion should be guaranteed for women workers based upon the ability and capacity of individual woman worker. 3. Equal wage principle between men and women workers, should be established based upon the idea that men and women should be equal. 4. The age limit or marriage limit of employment applied only to female workers, should be abrogated. 5. The ability of middle and old aged women workers should be developed and utilized to the maximum extent. 6. Welfare facilities for women workers, should be urgently secured and guaranteed.

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Knowledge, attitude, and recognition of health insurance coverage in tooth implant (임플란트에 대한 지식 및 태도와 건강보험 급여화 인식)

  • Kim, Hyun-Jung;Lee, Sun-Mi;Ahn, Se-Youn;Kim, Chang-Hee
    • Journal of Korean society of Dental Hygiene
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    • v.16 no.2
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    • pp.195-204
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    • 2016
  • Objectives: The purpose of the study is to investigate the knowledge, attitude, and recognition of health insurance coverage in tooth implant among Korean adults. Methods: A self-reported questionnaire was completed by 420 adults over 20 years lod in Seoul and Gyeonggido from October 1 to December 15, 2014. The questionnaire consisted of general characteristics of the subjects, knowledge, attitude, and recognition of health insurance coverage in tooth implant. Results: The mean of knowledge of regular checkup after implant was 3.05 points, and mean of advantage and disadvantage of implant was 3.03 points. The expectation for the implant treatment was 4.18 points and this was the highest score. There was no significant difference between the knowledge and attitude in age and monthly compensation(p>0.05). Only 45.6% of the adults were aware of the health insurance coverage of tooth implant since July, 2014. Health Insurance meeds to be modified in the beneficiaries age(44.6%), and cost(32.7%). The positive aspects of implant care included medical expenses(37.8%), health care beneficiary(29.1%), and oral health promotion(20.9%). Conclusions: Health insurance coverage of tooth implant is very important to enhance the quality of life in the adults because the proper management and implementation of the health insurance in implant will improve the oral health care in life.

Sexual Life and Life Satisfaction of Elderly in the Rural Community (농촌지역 노인의 성생활과 삶의 만족도)

  • Lee Inn-Sook
    • Journal of Korean Public Health Nursing
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    • v.18 no.2
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    • pp.225-233
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    • 2004
  • The purpose of this study was to measure the sexual life and life satisfaction of elderly in the rural community. For this study, questionnaires were given to 421 elderly enrolled to 16 community health post in Chungcheongbuk-do during a period from November 10, 2003 to January 20, 2004. The results of these analysis are as follows 1. In related to elderly's sexual life, $34.5\%$ of the respondents answered 'very important' or 'important'. $60.2\%$ of the respondents answered they had sexual intercourse. In related to frequency of sexual intercourse, $27.0\%$ of respondents answered they had sexual intercourse over once a month. In related to satisfaction of sexual life, $29\%$ of respondents answered they were satisfied with their sexual life. In related to the sexual life of early age, $66\%$ of respondents answered they had harmonious sexual lives. 2. The mean score of life satisfaction was 2.09 points out of a possible 3 points. Of the field of questionnaire on life satisfaction, the self actualization field showed the highest score. 3. Of the scores related to life satisfaction according to general characteristics, there were statistically significant differences in presence of spouse(p=.001), family pattern(p=.031). personal expenses a month(p=.001), family supporter(p=.013), and health status(p=.000). 4. Of the scores related to life satisfaction according to sexual life, there were statistically significant differences in importance on sexual life(p=.000), performance of sexual life(p=.0011), frequency of sexual life(p=.000), satisfaction of sexual life(p=.000), sexual life of early age(p=.000).

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A Study on the International Arbitration System of Singapore (싱가포르 국제중재제도에 관한 연구)

  • Kim, Sang-Chan;Kim, Yu-Jung
    • Journal of Arbitration Studies
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    • v.24 no.2
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    • pp.137-160
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    • 2014
  • These days, in line with the increase of opportunities in our country's firms to do transaction, large-scale M&A and investment with foreign firms incorporating arbitration clauses in the contracts have become general practice. Recently, Singapore has come to the fore as a place of arbitration and, particularly, Singapore International Arbitration Center (SIAC) was assessed as the favored international arbitration institution uniquely in Asia at the 2010 International Arbitration Survey: Choices in International Arbitration, along with the ICC, LCIA, and AAA/ICDR. Therefore, the country's firms need to understand properly the international arbitration procedure of Singapore. This study examines the international arbitration system of Singapore, focusing on the arbitration procedure of the SIAC. The Center revised arbitration rules twice in 2010 and 2013, and established the Court of Arbitration of SIAC in April 2013 for the first time in Asia in pursuit of stricter neutrality and promptness. It further seeks to run the arbitration procedure fairly by selecting a third country's people as an arbitrator, while its arbitration expenses are cheaper than those of the ICC. The study believes that for the country's international arbitration institutions such as the KCAB to jump forward as a world-class international arbitration institution, the Korean government should render positive support to them, learning from Singapore which does not spare any political and financial assistance to cultivate international arbitration institutions. On the other hand, KCAB should also try hard to improve in the aspects of neutrality, fairness, and promptness and to be selected as a trustworthy international arbitration institution by firms in Asian countries.

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