• Korea Journal of Hospital Management
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• v.5 no.1
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• pp.129-155
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• 2000

This empirical study, activity-based costing, a newly introduced approach that has proved to be an improvement over the conventional costing system in product or service costing, is applied at department of clinical pathology in K university hospital. The study subjects were 233 test procedures done in clinical laboratory of K university hospital. Activity analysis was done by interview, questionnaires, and time study, and the amount of resources consumed by each activity and their costs are then traced and applied to the laboratory tests. The main purpose of this study were to compare the test costs of activity-bases costing with those of conventional costing, and test fees of medical insurance, and to provide accurate cost informations for the decision makers of hospital. The major findings of this study were as belows. 1. The cost drivers for application of activity-based costing at clinical laboratory were cases of sample collection, case of specimen, cases of test, and volume-related allocation bases such as direct labor hours and total revenue of each test. 2. The profits of each clinical laboratory fields analyzed by conventional costing were different from the profits analyzed by activity-based costing, especially in the field of Urinalysis(approximately over estimated 750%). 3. The standard full costs by conventional costing were quite different from the costs computed by using activity-based costing, and the difference is most significant with the tests of long labor time. 4. From the comparison between costs computed by using activity-based costing and medical insurance fees, some test fees were significantly lower than the costs, especially in the non-automated fields. As described in this study, activity-based costing provides more accurate cost information than does conventional costing system. The former approach is especially important in the health care industry including hospitals in which planning and controlling the costs services provided are the key to maintaining a healthy financial status for the organization. Despite the contribution of activity-based costing the economic as well as technical feasibilities of implementing such a cost accounting system in an organization must be evaluated. In the development of activity-based costing systems, an activity analysis has to be conducted to identify activities that consume resources. This involves a detailed study of the organization's logistics and accounting information systems, and it is an expensive project in itself. Besides, it can be quite difficult and time consuming to identify and trace resource consumption to a specific activity. Thus the activity-based costing system should be implemented only when the decrease in cost of error far exceeds the increase in cost of measurement. By combining activity-based costing with standard costing, health care administrators can better plan and control the costs of health services provided while ensuring that the organization's bottom line is healthy.

• The Journal of Advanced Prosthodontics
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• v.5 no.4
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• pp.494-501
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• 2013

PURPOSE. The purpose of this study was to provide an actual guideline in determining the shape, diameter, and position of the implant in immediate implantation by the measurement of the thickness of facial and palatal plate, the thickness of cortical bone on the facial and palatal plate, the diameter of the root, and the distance between the roots in the cadavers. MATERIALS AND METHODS. The horizontal sections of 20 maxillae were measured and analyzed to obtain the average values. Resin blocks were produced and cut serially at 1 mm intervals from the cervical line to the root apex. Images of each section were obtained and the following measurements were performed: The thickness of the facial and palatal residual bone at each root surface, the thickness of the facial and palatal cortical bone at the interdental region, the diameter of all roots of each section on the faciopalatal and mesiodistal diameter, and the interroot distance. Three specimens with measurements close to the average values were chosen and 3-dimensional images were reconstructed. RESULTS. The thickness of the facial and palatal cortical bone at the interdental region in the maxilla, the buccal cortical bone was thicker in the posterior region compared to the anterior region. The interroot distance of the alveolar bone thickness between the roots increased from anterior to posterior region and from coronal to apical in the maxilla. CONCLUSION. In this study, the limited results of the morphometric analysis of the alveolar ridge using the sections of maxilla in the cadavers may offer the useful information when planning and selecting optimal implant for immediate implantation in the maxilla.

• Journal of the Korean Geotechnical Society
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• v.19 no.1
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• pp.93-102
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• 2003

Unconfined compression test (UC) has been widely used to determine the undrained shear strength ($c_u$) of clay, because it is convenient and economical. However, UC can not represent the behaviour of in-situ stress condition and the strength obtained by the test is generally underestimated compared to that of triaxial compression, due to no confining pressure. Therefore, a simple and practical method to correct the ($c_u$) for sample disturbance and to be used in geotechnical practice is needed. This study is aimed at proposing the method to estimate in-situ undrained shear strength from UC with suction measurement. The proposed method is based on theoretical shear strength equation of perfect sample (Noorany & Seed, 1965), and effective overburden stress and analysis results ($A_f,\phi'$) of effective stress behaviour by UC are needed for the equation. The shear resistance angle ($\phi'$) can be simply estimated through the result that $K_f$-line slope of the UC is 1.6 times higher than that of triaxial compression test. The result of this study shows that the measured strength by this method is very similar to that of the undrained shear strength by triaxial compression test (CK$_0$UC).

• Korean journal of food and cookery science
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• v.20 no.6 s.84
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• pp.607-613
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• 2004

The purpose of this study was to investigate the quality characteristics of functional cookies made with potato peels (cortex layer) containing high amounts of glycoalkaloid. Cookies were processed by mixing ratios of 10, 15 and $20\%$ potato peel relatively to flour. The spread ratio of the cookies was increased with increasing potato peel addition. Texture measurement for the cookies on substituting $10\%$ of flour for potato peel showed a decreased hardness, but the cohesiveness and springiness were increased compared to the control and other ratios. The glycoalkaloid contents of the cookies on substituting 10, 15 and $20\%$ of the flour forpotato peel were 6.27, 9.40 and 12.54mg, respectively, which according to the USAD guidelines are safe amounts for the human body, and also enough for making functional cookies. In the sensory evaluations, the cookies with $10\%$ of the flour substituted for potato peel had the highest scores in flavor, taste, appearance and texture.

• Korean Journal of Optics and Photonics
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• v.15 no.4
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• pp.385-390
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• 2004

In this paper, we designed a 4-bit optical true time-delay(TTD) for phased array antennas(PAAs), which is composed of a wavelength-fixed optical source, 2 ${\times}$ 2 optical MEMS switches, and fiber-optic delay lines. A 4-bit TTD with a unit time delay difference of 6 ps for 10-GHz PAAs has been implemented. Measurement results on time delay show an error of -0.4 ps at maximum, corresponding to a radiation angle error of less than 1.63$^{\circ}$. Thus, the TTD implemented in this research performs in excellent agreement with theory. Each TTD line, composed of MEMS switches and fiber-optic delay lines, connected to the corresponding antenna element has insertion loss in between 1.36 ㏈ and 2.40 ㏈ depending upon the setup of the switches. On the other hand, the insertion loss difference between TTD lines was 0.32 ㏈ at maximum for a fixed radiation angle. The TTD structure proposed in this paper might be more reliable and economical than those previously proposed using tunable wavelength sources if proper power equalization either with gain control of RF amplifiers or variable attenuators is achieved.

• The Journal of Korean Institute of Electromagnetic Engineering and Science
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• v.19 no.1
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• pp.79-86
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• 2008

This paper presents to improve of isolation characteristics between personal communication service(PCS) antenna In mobile terminal and 2-channel multi input multi output(MIMO) antenna in the wireless broadband Internet(WiBro) band. In order to improve the isolation between each channel antenna, the proposed PCS antenna with an air space of 3 mm height is located on the projected ground plane($25{\times}12mm$) which is very small space$(0.19{\lambda})$ between the 2-channel WiBro-MIMO antenna. The proposed PCS antenna structure is a modified planar inverted F antenna (PIFA) of spiral type with shorting strip line(6${\times}$4 mm). The calculated Isolation values between the proposed PIFA with 3-dimensional structure and the MIMO antenna at Wibro band are about -20dB below and agree well with the measurement. Measured return loss, bandwidth, and gain o# the proposed antenna are -20dB at 1.8GHz, 110MHz(1.76${\sim}$1.87 GHz) band at -10dB below, and 0.05dBi, respectively, Moreover, we confirm that the proposed PCS antenna has no influence on performance and characteristics of the conversional 2-channel WiBro-MIMO antenna.

• Journal of Environmental Science International
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• v.18 no.4
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• pp.389-400
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• 2009

In this research, we measured the number of lanes, distance, disposition of apartment that are affecting the road traffic noise to evaluate the current condition of G city's road traffic noise. We decide on a basis regarding an apartment price formation factor, and the apartment current price and the results that compared. To have a point scale, we set the maximum road traffic noise at a 8 lane road for 5 points, give 4 points for a 6 lane road, which has a $2.1{\sim}2.5\;dB(A)$ difference compared to a 8 lane road, give 3 points for a 4 lane road, which has a $5.2{\sim}5.5\;dB(A)$ difference compared to a 8 lane road, and set 2 points for a 2 lane road and lower. If we set the standard floor plan as horizontal and a living room facing the roadside, the horizontal and living room facing the opposite side of the road is 1 point because it differs by 14.1 dB(A), and the vertical is 3 points since the difference is 5.3 dB(A). If we make grades by the distance, making standard the fifth floor with little soundproof effect from apartment to road, we observe a measurement below 2.9 dB(A) at a distance of less than 10 m and 5 dB(A), decreased at a distance of 20 m. Therefore, 4 points were given for less than 10m, 3 points for $10{\sim}20\;m$, 2 points for more than 20 m as we can apply the effect of a decay distance of line sound source and the decrease in noise effects of more than 6 dB(A), 1 point for more than 40m, and 0 points for more that 80 m since it is negligible. 28 apartments got 0 points because there is no effect of road traffic noise from other apartments, and 50 apartments where only the road at one side effect them got $5{\sim}10$ points. 4 apartments (17-2, 6-3, 10-4, 3-3) received over 20 points. 15 cases showed a difference between developer price and resale price, and 11 cases (73%) among them showed the same trend (price increases with a low road traffic noise restriction factor point) with the point of road traffic noise restriction factor. 4 cases demonstrated the opposite trend, showing price increases with a high restriction factor point. Among the 4 cases, case numbers 2,6 and 9 appear to be more affected by the location factor (business district) than the road traffic noise restriction factor, and case number 1 appears to be affected by the building factor (openness and direction).

• Asian-Australasian Journal of Animal Sciences
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• v.31 no.10
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• pp.1575-1580
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• 2018

Objective: This study was conducted to estimate the genetic parameters and breeding values of breast meat related traits of Pekin ducks. Selection response was also determined by using ultrasound breast muscle thickness (BMT) measurements in combination with bosom breadth (BB) and keel length (KL) values. Methods: The traits analyzed were breast meat weight (BMW), body weight (BW), breast meat percentage (BMP) and the three parameters of breast meat (BB, KL, and BMT). These measurements were derived from studying 15,781 Pekin ducks selected from 10 generations based on breast meat weight. Genetic parameters and breeding value were estimated for the analysis of the breeding process. Results: Estimated heritability of BMW and BMP were moderate (0.23 and 0.16, respectively), and heritability of BW was high (0.48). Other traits such as BB, KL, and BMT indicated moderate heritability ranging between 0.11 and 0.28. Significant phenotypic correlations of BMW with BW and BMP were discovered (p<0.05), and genetic correlations of BMW with BW and BMP were positive and high (0.83 and 0.66, respectively). It was noted that BMW had positive correlations with all the other traits. Generational average estimated breeding values of all traits increased substantially over the course of selection, which demonstrated that the ducks responded efficiently to increased breast meat yield after 10 generations of breeding. Conclusion: The results indicated that duck BMW had the potential to be increased through genetic selection with positive effects on BW and BMP. The ultrasound BMT, in combination with the measurement of BB and KL, is shown to be essential and effective in the process of high breast meat yield duck breeding.

• Journal of Korean Society for Geospatial Information Science
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• v.6 no.1 s.11
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• pp.11-17
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• 1998

Recently, 3D GIS based on 3D geo-processing methodology and Internet environment are emerging issues in GIS fields. To design and implement 3D GIS, the strategic linkage of Java and VRML is first regarded: 3D feature format definition in the passion of conventional GIS including aspatial attributes, 3B feature indexing, 3D analytical operators such as selection, buffering, and Near, Metric operation such as distance measurement and statistical description, and 3D visualization. In 3D feature format definition, the following aspects are implemented: spatial information for 3D primitives extended from 2D primitives, multimedia data, object texture or color of VRML specification. DXF-format GIS layers with additional attributes are converted to 3D feature format and imported into this system. While, 3D analytical operators are realized in the form of 3D buffering with respect to user-defined point, line, polygon, and 3D objects, and 3D Near functions; furthermore, 'Lantern operator' is newly introduced in this 3D GIS. Because this system is implemented by Java applet, any client with Java-enable browser including VRML browser plug-in can utilize the new style of 3D GIS function in the virtual space. Conclusively, we present prototype of WWW-based 3D GIS, and this approach will be contribute to development of core modules on the stage of concept establishment and of real application model in future.

• The Journal of the Korea Contents Association
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• v.8 no.5
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• pp.246-259
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• 2008

This study was to minimize the trial and error in the primary step of the C4I system(ATCIS) of the each army corps on the front line, and test the economy and efficiency was tested by reviewing related papers and the system characteristics of other countries. The relationship was researched by analyzing the collected survey data and survey data related to the user's requirement level such as the army standards, that is, commonality, timeliness, simplification, automaticity, field availability and viability, multi-stage security and interoperability, unification. The result showed that the C4I system was efficiently operated through the system reliability for the specification of the system and operation manual, maneuverability and security, adaptability of the war field and system support and management, and good education and training about system operation, and less system maintenance and supplementary element. As a result, the development plan confirmed that the continuous operator education and the construction of the maintenance, and the upgrade digitalization(C4ISR+D) with the korean characteristics based on IT of network systems, and system development of the measurement model of the operator performance must be continuously supplemented in the near future.