• Title/Summary/Keyword: general expenses

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A Research on the Economic Feasibility of Korean Nuclear Power under the Condition of Social Acceptance after Fukushima Accident (후쿠시마원전사고 이후 원전 경제성과 안전성(사회적 수용성)의 최적점 연구)

  • Kim, Dong-Won
    • Journal of Nuclear Fuel Cycle and Waste Technology(JNFCWT)
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    • v.11 no.3
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    • pp.207-212
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    • 2013
  • Since the Fukushima nuclear power plant accident in March 2011, critical views on the increase in operation of nuclear power plants including the safety and the economic feasibility thereof have been expanding across the world. In these circumstances, we are to find out solutions to the controversial questions on whether nuclear power plants are economically more feasible than other energy sources, while the safety thereof is fully maintained. Thereby, nuclear power plants will play a key role as a sustainable energy source in the future as well as at present. To measure the social safety level that Korean people are actually feeling after the Fukushima accident, a method of cost-benefit analysis called the Contingent Valuation Method(CVM) was used, whereby we wanted to estimate the amount of expenses the general public would be willing to pay for the safety based on their acceptance rather than the social safety. As a result of calculating the trade-off value of the economic feasibility versus the safety in nuclear power plants through the survey thereon, it caused the nuclear power generation cost to be increased by 4.75 won/kWh. Reflecting this on the current power generation cost of 39.11 won/kWh would increase the cost to 43.86 won/kWh. It is thought that this potential cost is still more competitive than the coal-fired power generation cost of 67 won/kWh. This result will be available as a basic data for the 2nd Energy Basic Plan to be drawn up this year, presenting policy implications at the same time.

Is Civic Service the Real Antipode of Volunteer Work? - Focusing on AmeriCorps and Senior Corps in the United States (시민서비스는 자원봉사의 대척점에 있는가? - 미국의 AmeriCorps와 Senior Corps를 중심으로)

  • Ji, Eun-Jeong
    • Korean Journal of Social Welfare Studies
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    • v.45 no.2
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    • pp.31-63
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    • 2014
  • Recently interest in civic engagement and civic service is increasing. However, in Korea, few studies have focused on civic service. This might be on account of general awareness that civic service is fundamentally different from the basic spirit of voluntary work, while interest in paid volunteer work is on the rise. Thus, it is necessary to examine whether civic service is the real antipode of volunteer work. Under this kind of critical viewpoint, this study aims to analyze civic service based on the attributes of voluntary work and civic service. The major findings are as follows. Firstly, contrary to common belief, civic service has not been established to go beyond the principle of voluntary and unpaid characteristics of volunteer work. Rather, some voluntary work has broken out of principle of voluntary activities. Secondly, civic service and volunteer work might be characterized as different not due to spontaneity and unpaid service but the structural characteristics of the goal, continuity and formality. Furthermore, the reason for the soft landing of civic service in the United States is not because they have supported the reimbursement of expenses and the provision of stipends. Rather, it is because their long-term activities have promoted real community development for the purpose of finding solutions to social problems, and they have derived a sense of pride and satisfaction from social recognition and rewards for their contributions.

A Rating Method for the Estimation of the Additional Overhead Expenses incurred by Schedule Extension in Public Construction Projects (공공건설공사의 공기연장에 따른 추가간접비 산출을 위한 요율방식 제안)

  • Lee, Seung-Joon;Cha, Yongwoon;Han, Sangwon;Hyun, Chang-Taek
    • Korean Journal of Construction Engineering and Management
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    • v.22 no.3
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    • pp.79-90
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    • 2021
  • In domestic public construction, disputes are increasing due to differences among stakeholders regarding contract price adjustment. In particular, the actual cost-plus fee for overhead costs due to the schedule extension cannot be agreed upon at the administrative phase, and most of them seek judicial judgment. Thus, this study aims to propose a 'sufficiently satisfactory' alternative to reach an agreement before disputes in order to minimize disputes related to the calculation of additional overhead costs. To this end, this study proposes three alternatives based on the rate method. Firstly, when calculating additional overhead costs, it is not calculated as an actual cost-plus-fee method, but as a rate compared to direct labor costs among net direct costs. Secondly, the calculated indirect labor costs are compensated for up to the legal maximum of legal limit costs such as general management costs, profits and so on. Thirdly, it reflects overhead costs increased or decreased due to change orders. Risks were analyzed by collecting expert opinions on the proposed methods and applying actual cases. Finally, as a result of investigating the level of consensus for each stakeholder, it was confirmed that all stakeholders could agree regardless of the size of the company. The result of this study is expected to as a useful tool among stakeholders in the construction fields that can be able to easily agreed upon.

The Suggest for improving the operation process of vocational education and training institutions (a beauty major of the vocational college) (직업교육 훈련기관 운영과정 개선에 대한 제안 (전문대 미용계열 중심으로))

  • Kim, Yun-Jung;Hong, Mi-Sook
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.20 no.2
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    • pp.368-377
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    • 2019
  • The purpose of this study is to examine the present operation process and to suggest the points of improvement so that vocational education and training institutions can be activated more effectively. The subjects of this study were 250 college students who completed or attended the vocational education and training course in Seoul and Gyeonggi-do, and collected 230 data, excluding inappropriate responses. Data analysis was performed by using the statistical package program SPSS Statistics (Ver. 24: IBM, USA). In this study, frequency analysis was conducted to examine the characteristics of data, and crossover analysis was conducted mainly to investigate the correlation between categorical data. The results of this study are as follows: First, it provides information about vocational education and training course to all general high school students at the beginning of the first year of high school, and then, from the first semester of the second grade, do. Second, it is to open four major courses in beauty education at the same time. This makes it possible to acquire qualifications according to four beauty courses during the training period at the training institute rather than the private education institute where private education expenses are incurred. By training all major courses in skin, hair, make-up, and nail art, you will be given the opportunity to carefully determine the major course that fits your aptitude. Based on the results of this research, we propose a plan to improve the vocational education system for vocational high school students who are majoring in cosmetology.

Factors Affecting Job Satisfaction of Clinical Dental Hygienists (임상 치과위생사의 직무만족도에 영향을 미치는 요인)

  • Han, Ji-Hyoung;Song, Kwui-Sook;Shin, Sun-Jung
    • Journal of dental hygiene science
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    • v.18 no.6
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    • pp.374-379
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    • 2018
  • This study attempted to identify factors work environment that affect job satisfaction in dental hygienists. This study was conducted between August 29 and September 28, 2017, as part of an in-depth study of the 'Survey on the Working Environment of Clinical Dental Hygienists' of the Korean Dental Hygienists Association. To get the responses, the questionnaire was posted on the website of the Korean Dental Hygienists Association, and of the respondents, 4,663 were selected and analyzed. An independent t-test and one way ANOVA analysis were used to make a comparison of job satisfaction according to the general characteristics, salary, and tasks. Logistic regression analysis was conducted to identify factors affecting job satisfaction. The significance level was 0.05. In regard to salary information, the job satisfaction was found to be high (p<0.001) in cases where the salary was considered appropriate, when incentives were provided, when rewards or vacation expenses were supported, and when overtime and nightly work allowances were paid. In regard to job information, the job satisfaction was found to be high (p<0.001) when the volume of work was considered appropriate, when there were sufficient numbers in the workforce, and when the division of labor among the other personnel was clear. As a factor affecting job satisfaction of dental hygienists, the case of thinking that 'workload is appropriate' was found to be 2.052 times, showing the highest score. Job satisfaction in dental hygienists affects the turnover and has a significant effect on the performance of the organization. Therefore, it is believed, that it is urgent to improve the working environment such as salary and clear division of duties affecting job satisfaction of dental hygienists.

A Study on the Estimation of Additional Cost for the Certification of Zero Energy Apartment Buildings (공동주택 제로에너지빌딩 인증을 위한 적정가산비 산정에 관한 연구)

  • Sa, Yong-gi;Haan, Chan Hoon
    • Korean Journal of Construction Engineering and Management
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    • v.20 no.5
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    • pp.21-30
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    • 2019
  • Environmental and energy issues such as abnormal climate and depletion of fossil fuel due to global warming have emerged as a critical task to threaten human survival. As a result, interest in the Zero Energy Building is increasing as it is an innovative building that can significantly contribute to building energy reduction and greenhouse gas reduction. In the market, however, the added cost of construction is a major stumbling block to the revitalization of the Zero Energy certification. In this study, general private apartment complexes were selected for research, detailed elements for Zero Energy certification were presented based on the construction criteria for eco-friendly houses from the initial design stage, and the cost efficiency analysis of the components for certification were presented. It has been analyzed that only Grade 3 certification can be implemented in apartments due to technical level and physical limitations. Also, after reviewing the cost trend during the lifecycle cost, all expenses can be recovered within 13 years after completion only in the case of grade 5 of the Zero Energy Building. The additional costs proposed in the present study are reflected appropriately in the review of projects for apartments scheduled for order in the future to contribute to the revitalization of the Zero Energy Building certification.

A Study on the Problems of Home Sales Tax Rate Regulation (주택매매 세율규제에 따른 문제점 고찰)

  • Seo, Kwon-Bok
    • The Journal of the Convergence on Culture Technology
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    • v.7 no.1
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    • pp.140-144
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    • 2021
  • We humans try to pursue a better living environment along with the development of modern civilization. In particular, it is a reality that a lot of efforts are being made to improve food, clothing, and shelter. Among them, the concept of housing serves as a major function to improve the quality of life. However, the government's excessive tax rate regulation policy surrounding the sale of such houses is actually inducing annual or monthly rent expenses. Furthermore, it is a reality that even home sales are not being handled smoothly. In general, the cost of owning a house (apartment, etc.) can be divided into acquisition and possession. In addition, a lot of taxes are borne by long-term housing. Subsequently, due to the increase in the transfer tax rate due to the sale of houses, the disposal of property rights is not free. This serves as a limiting factor for market principles. If the tax rate for the transfer of multi-homed people is raised, it can cause a phenomenon that encourages yearly or monthly rent. This is a part where it seems necessary to reduce the transfer tax rate according to the multi-year retention period. If you hold it for 20 years after acquisition, you have paid a lot of taxes and returned your profits. For that reason, you should not impose a transfer tax for trading. The application of the tax-free principle for houses held for more than 20 years will respond to market principles in the future and will function effectively in annual or monthly rent policies.

A Study on the Container Charges of Pusan Container Terminal (부산 콘테이너 부두의 하역료에 관한 연구 - 공영기업 차원의 요금산정을 중심으로 -)

  • Lee, Cheol-Yeong;Lee, Kwang-Hee
    • Journal of Korean Port Research
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    • v.3 no.1
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    • pp.3-33
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    • 1989
  • The amount of the Korean export & import in 1987 reached $88.3 billion which was 1.75% of the total world trade and the proportion of foreign dependence to G.N.P was 74.5%. From these facts, we can infer that the development of national economy is largely dependent upon trade. Therefore the role of transportation, especially Ocean transportation, as a basis of economic development through trade is one of the main factors that can not be passed over. Here, We can define that a port as a subsystem of transportation determines the efficiency of the total transportation system. Thus, the purpose of this paper is to contribute in improvement of the efficiency in port, reinforcement of the international competitiveness for exporting goods by the analysis of the cargo handling charges. In order to do this, this paper deals the case of B.C.T.O.C. Furthermore, this study gives some important informations related to the level of tariffs for establishing an autonomous port administration. The Summary of the conclusions of this paper is as follows ; 1) The object of port administration in Korea has been emphasized on the maximization of efficiency in using the port facilities. Nowadays, however, it should be moved to a direction that port is operated under the compound aims considering the public interests and economy. 2) For a criterian of tariff calculation, A tariff system based on the cost accounting is desirable. In general it is recommended that the cost for construction, management, and operation of port is compensated by the revenue from port operation. Therefore, it is necessary for the administration bodies of each port to establish a tariff system on the basis of the independent profit system. 3) For the investigation of actors of tariff adjustment by the Break-even point analysis, (1) When we conducted the B.E.P analysis using total cost as cost term, we got 3.8% discount in tariff at 12% of target profit rate and 1.5% discount at 15% of rate. when we set the target profit rate as 17% we could have the proper tariff level. (2) When using operating cost as cost term, we got 13.1% discount in tariff at 12% of target profit rate and 10.9% discount at 15% of rate. When setting the target profit rat as 28%, we could have the proper tariff level. 4) Comparing with the tariffs of foreign ports for the basic terminal rate, The tariff level of B.C.T.O.C showed 33% of stevedoring charge and 80% of marshalling charge incurred at Kobe port. The comparison with Singapore port gave 50% of transhipment charge and 17% - 20 % of stevedoring charge. 5) We found that the financial structure of B.C.T.O.C was better than those of other companies and the worth fixed assets ratio was too low. The fact of low worth fixed assets ratio implies that the cargo handling facilities should be increased. Moreover, The return of assets for B.T.T.O.C was good but non-operating expenses were still contained too much in. Therefore, we think that it is necessary for B.C.T.O.C. to rationalize business management. Although the present cargo handing charge for B.C.T.O.C is a proper level in terms of a public corporation, for the final recommendation in connection to the results, It is required to take the rationalization process for business management.

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Analyses of the Efficiency in Hospital Management (병원 단위비용 결정요인에 관한 연구)

  • Ro, Kong-Kyun;Lee, Seon
    • Korea Journal of Hospital Management
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    • v.9 no.1
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    • pp.66-94
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    • 2004
  • The objective of this study is to examine how to maximize the efficiency of hospital management by minimizing the unit cost of hospital operation. For this purpose, this paper proposes to develop a model of the profit maximization based on the cost minimization dictum using the statistical tools of arriving at the maximum likelihood values. The preliminary survey data are collected from the annual statistics and their analyses published by Korea Health Industry Development Institute and Korean Hospital Association. The maximum likelihood value statistical analyses are conducted from the information on the cost (function) of each of 36 hospitals selected by the random stratified sampling method according to the size and location (urban or rural) of hospitals. We believe that, although the size of sample is relatively small, because of the sampling method used and the high response rate, the power of estimation of the results of the statistical analyses of the sample hospitals is acceptable. The conceptual framework of analyses is adopted from the various models of the determinants of hospital costs used by the previous studies. According to this framework, the study postulates that the unit cost of hospital operation is determined by the size, scope of service, technology (production function) as measured by capacity utilization, labor capital ratio and labor input-mix variables, and by exogeneous variables. The variables to represent the above cost determinants are selected by using the step-wise regression so that only the statistically significant variables may be utilized in analyzing how these variables impact on the hospital unit cost. The results of the analyses show that the models of hospital cost determinants adopted are well chosen. The various models analyzed have the (goodness of fit) overall determination (R2) which all turned out to be significant, regardless of the variables put in to represent the cost determinants. Specifically, the size and scope of service, no matter how it is measured, i. e., number of admissions per bed, number of ambulatory visits per bed, adjusted inpatient days and adjusted outpatients, have overall effects of reducing the hospital unit costs as measured by the cost per admission, per inpatient day, or office visit implying the existence of the economy of scale in the hospital operation. Thirdly, the technology used in operating a hospital has turned out to have its ramifications on the hospital unit cost similar to those postulated in the static theory of the firm. For example, the capacity utilization as represented by the inpatient days per employee tuned out to have statistically significant negative impacts on the unit cost of hospital operation, while payroll expenses per inpatient cost has a positive effect. The input-mix of hospital operation, as represented by the ratio of the number of doctor, nurse or medical staff per general employee, supports the known thesis that the specialized manpower costs more than the general employees. The labor/capital ratio as represented by the employees per 100 beds is shown to have a positive effect on the cost as expected. As for the exogeneous variable's impacts on the cost, when this variable is represented by the percent of urban 100 population at the location where the hospital is located, the regression analysis shows that the hospitals located in the urban area have a higher cost than those in the rural area. Finally, the case study of the sample hospitals offers a specific information to hospital administrators about how they share in terms of the cost they are incurring in comparison to other hospitals. For example, if his/her hospital is of small size and located in a city, he/she can compare the various costs of his/her hospital operation with those of other similar hospitals. Therefore, he/she may be able to find the reasons why the cost of his/her hospital operation has a higher or lower cost than other similar hospitals in what factors of the hospital cost determinants.

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A Ethnographic Field Study for a Model Development of the Chronic Bed-ridden Patient s Home-ward (만성 재가 기동장애자의 가정병실 모델 개발을 위한 현장 연구)

  • 김태연;정연강
    • Journal of Korean Academy of Nursing
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    • v.24 no.4
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    • pp.597-615
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    • 1994
  • This study is designed to facilitate the creation of home environment conducive to the family taking care of chronic bed-ridden patients with more effective method. The need for this study has emerged against the background of marked changes in the structure of ailments and causes of death, resulting in the number and plights of chronic bed-ridden patients as well as of a rapid increase in demand for medical care and resulting premature discharge. Keeping these in mind, this study focused on home-wards where the majority of chronic bed-ridden patients are being cared for. Despite. their overriding importance, home-words are less than efficient in caring (or chronic bed-ridden patients. These circumstances require the designing of home-wards that can offer greater comfort to patients and at the same time make things easier for caregivers, on the basis of an overall analysis of patients' life and home - ward situation. According1y this study adopted a Participant Observation Method derived cultural anthropology, Toward this end, 3 patients were chosen as subjects of this study for intensive interviewing and participant observation. In the process of this field re-search efforts were made to collect emprical data, that is, to faithfully record the words of the subjects and their caregivers for analysis and interpretation. The findings of these analyses are as follows. Firstly, the chronic bed-ridden patients are mostly being taken care by close family members. Secondly, a room for the exclusive use of the patient, floor, kitchen, bathroom and multipurpose space were found to be necessary for proper caring of the patient. These spaces were respectively used with a view to 1) accomodating the patient as well as caregivers' activities, 2) keeping general and medical supplies and other appliances for patient's care and drying the patient's washing, 3) preparing and keeping the patient's foods and beverages, 4) keeping the supplies necessary for cleaning the patient's body and treating the patient's eliminations, 5) washing the patient's clothes, underwears and bedclothes. The patient's room in turn is subdivided into six portions in terms of uses : specifically the places for accomodating 1) the patient, 2) medical supplies, 3) medicines, 4) linens St clothes, 5) bedclothes and, 6) diapers. Thirdly, the activities of the caregiver are subdivided into seven key areas : hygiene, exercise, diet, elimination, therapeutic nursing, prevention of sore, and other activities. Each area is further classified into several different activities of caring. These activities we mainly carried out in the patient's room. Fourthly, the supplies for caring the chronic bed-ridden patient is divided into two large domains : medical and general supplies. Finally, three main problems areas were found in this study on the part of caregivers, that is, sore prevention, hygiene problem related frequent urination / defecation, the caregiver's physical, psych ological and emotional burden. In consideration of the aforesaid problem areas, a model home-ward was developed in this study. The newly-developed model has been found to have the following six advantages. Firstly, the time and effort required for maintaining the patient's hygiene are reduced, thus relievins the caregiver's physical and psychological bur-den. Secondly, the patient's hygiene can be maintained in satisfactory conditions, because the patient's eliminations are more easily removed. Thirdly, skin irritations caused by the patient's eliminations were remarkably reduced and so were the patient's sores due to moisture and bacteria. Fourthly, the home-ward have a tilt-table ef-fect thanks to the inclining room floor. This improves the patient's cardiovascular function as well as constantly changes pressed skin areas and thus prevents sores. Fifthly, improved shelf arrangements help make the best use of patient's supplies. Sixthly, the trouble of continuously changing clothes, underwears, diapers & bedclothes is remarkably reduced simply by covering the patient with cotton sheets when laid in bed. This is espected to cut down expenses by reducing the comsumptions of diapers and other disposable supplies.

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