• The Journal of Korean Academy of Prosthodontics
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• v.52 no.1
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• pp.18-26
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• 2014

Purpose: The purpose of this study was to estimate the cost of dental implant using the bottom-up approach with the current data from dental clinics. Materials and methods: In this study, direct and indirect costs required for each treatment were calculated using the bottom-up approach. In the bottom-up costing, the average monthly total cost of dental clinic includes labor and material costs, administrative expenses, medical malpractice costs, and opportunity costs of invested capital. For the dental implant cost components, those include direct costs (labor costs, laboratory costs, material costs, depreciation or other operating costs), indirect costs (administrative costs), and the opportunity costs of investment for dental clinic. Results: Dental implant costs of metal crown, porcelain crown and over-denture were 1,449,000 won, 1,583,000 won, and 2,471,000 won respectively. The proportion of cost components was as follows. The labor cost were 50%, and material, administrative and other cost were 33%, 15% and 2%, respectively. For direct, indirect and investment cost, the ratio were 83%, 15% and 2%, respectively. Conclusion: The labor costs were evaluated to comprise largest proportion (about 50%, 730,000 won). Dental implant cost using Bottom-up costing was 1,450,000 won for metal crown and 1,580,000 won for porcelain crown.

• Journal of Korean Neurosurgical Society
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• v.63 no.4
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• pp.519-531
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• 2020

Objective : The purpose of this study is identify the operation status of the neurosurgical care units (NCUs) in neurosurgical residency training hospitals nationwide and determine needed changes by comparing findings with those obtained from the Korean Neurosurgical Society (KNS) and Korean Society of Neurointensive Care Medicine (KNIC) survey of 2010. Method : This survey was conducted over 1 year in 86 neurosurgical residency training hospitals and two neurosurgery specialist hospitals and focused on the following areas : 1) the current status of the infrastructure and operating systems of NCUs in Korea, 2) barriers to installing neurointensivist team systems, 3) future roles of the KNS and KNIC, and 4) a handbook for physicians and practitioners in NCUs. We compared and analyzed the results of this survey with those from a KNIC survey of 2010. Results : Seventy seven hospitals (87.5%) participated in the survey. Nineteen hospitals (24.7%) employed a neurointensivist or faculty member; Thirty seven hospitals (48.1%) reported high demand for neurointensivists, and 62 hospitals (80.5%) stated that the mandatory deployment of a neurointensivist improved the quality of patient care. Forty four hospitals (57.1%) believed that hiring neurointensivist would increase hospital costs, and in response to a question on potential earnings declines. In terms of potential solutions to these problems, 70 respondents (90.9%) maintained that additional fees were necessary for neurointensivists' work, and 64 (83.1%) answered that direct support was needed of the personnel expenses for neurointensivists. Conclusion : We hope the results of this survey will guide successful implementation of neurointensivist systems across Korea.

• Land and Housing Review
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• v.5 no.4
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• pp.225-234
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• 2014

Because of their nature as public facilities, demands that former military facilities be utilized for the public welfare are increasing, thereby leading to an increase in cases in which these military facilities are reestablished as parks. Cases in which former military bases were reestablished as public parks were analyzed; as a result, several implications were derived. First, the objectives of public park projects should be examined from the perspective of the concept of urban regeneration and regional revitalization. Moreover, it is necessary that profits are yielded and that regional identity and history are reproduced through reusing existing facilities as much as possible rather than entirely remodeling former military sites. As parks become larger in size, bases should be reorganized into complexes rather than single facilities or programs. It is also necessary that parks be established in stages considering the enormous expenses required for building public parks. Consequently, because the special characteristics of military facilities can lead to insufficient on-site investigation in the process of establishing parks, thereby incurring a vast amount of costs for design adjustment and contamination disposal, this should be considered in advance. A method of delegating the development rights to partial sites to private businesses and supplementing the costs of park establishment and maintenance with development benefits should be examined. In addition, given that there are various interests and stakes in former military bases, a method of operating a public-private cooperative decision-making organization during project execution should be considered. Finally, policies related to urban parks need to be improved in order to raise funds, expand profitable businesses, facilitate social services and sponsorship, and encourage the participation of trusts and non-profit organizations in park operation and management.

• Journal of Digital Convergence
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• v.13 no.9
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• pp.57-75
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• 2015

The study introduces the case of initial adoption and convergence of accounting system under the K-IFRS by the quasi-government entity, the National Research Foundation of Korea(NRF). Followings are the methodology used in the study. (1) The study provides several accounting issues, their impact on the financial information of the NRF and implications about NRF's financial information in the course of convergence of accounting system under the K-IFRS. (2) As examples of accounting issues, the NRF reflected several accounting difference such as revaluation of fixed assets, economic useful life, depreciation method, reclassification of investment, representation of transfer revenue from the government, the timing of revenue recognition, and employ benefits, etc. As results of adjustments under the K-IFRS, the NRF decreased 1,109 billion of total assets and 1,064 billion of total liabilities. Also, increase in operating expenses results a slight decrease in net income, which may have an impact on future management evaluation of the NRF. A successful case of K-IFRS adoption by the NRF which brings deep insight on adoption and convergence of new accounting system to other quasi-government entity.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.22 no.6
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• pp.558-565
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• 2021

The Republic of Korea Navy has deployed naval fleets in the East, West, and South seas to effectively respond to threats from North Korea and its neighbors. However, it is difficult to allocate proper missions due to high uncertainties, such as the year of introduction for the ship, the number of mission days completed, arms capabilities, crew shift times, and the failure rate of the ship. For this reason, there is an increasing proportion of expenses, or mission alerts with high fatigue in the number of workers and traps. In this paper, we present a simulation model that can optimize the assignment of naval vessels' missions by using a continuous time absorbing Markov chain that is easy to model and that can analyze complex phenomena with varying event rates over time. A numerical analysis model allows us to determine the optimal mission durations and warship quantities to maintain the target operating rates, and we find that allocating optimal warships for each mission reduces unnecessary alerts and reduces crew fatigue and failures. This model is significant in that it can be expanded to various fields, not only for assignment of duties but also for calculation of appropriate requirements and for inventory analysis.

• Journal of Gastric Cancer
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• v.21 no.4
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• pp.368-378
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• 2021

Purpose: When patients with early gastric cancer (EGC) undergo non-curative endoscopic submucosal dissection requiring gastrectomy (NC-ESD-RG), additional medical resources and expenses are required for surgery. To reduce this burden, predictive model for NC-ESD-RG is required. Materials and Methods: Data from 2,997 patients undergoing ESD for 3,127 forceps biopsy-proven differentiated-type EGCs (2,345 and 782 in training and validation sets, respectively) were reviewed. Using the training set, the logistic stepwise regression analysis determined the independent predictors of NC-ESD-RG (NC-ESD other than cases with lateral resection margin involvement or piecemeal resection as the only non-curative factor). Using these predictors, a risk-scoring system for predicting NC-ESD-RG was developed. Performance of the predictive model was examined internally with the validation set. Results: Rate of NC-ESD-RG was 17.3%. Independent pre-ESD predictors for NC-ESD-RG included moderately differentiated or papillary EGC, large tumor size, proximal tumor location, lesion at greater curvature, elevated or depressed morphology, and presence of ulcers. A risk-score was assigned to each predictor of NC-ESD-RG. The area under the receiver operating characteristic curve for predicting NC-ESD-RG was 0.672 in both training and validation sets. A risk-score of 5 points was the optimal cut-off value for predicting NC-ESD-RG, and the overall accuracy was 72.7%. As the total risk score increased, the predicted risk for NC-ESD-RG increased from 3.8% to 72.6%. Conclusions: We developed and validated a risk-scoring system for predicting NC-ESD-RG based on pre-ESD variables. Our risk-scoring system can facilitate informed consent and decision-making for preoperative treatment selection between ESD and surgery in patients with EGC.

• 한국노년학
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• v.40 no.2
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• pp.291-309
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• 2020

In this study, the behavioral model of Andersen and Newman(1973) was applied to identify the factors influencing the use of senior centers by the elderly in the community, and the mediating effect of user satisfaction was improved to improve the satisfaction of seniors using the Senior Center and operate the Senior Center. This study attempted to suggest policy and practical alternatives for activation. The subjects were 578 elderly people using 2,283 senior centers in Busan. As a result, the factors influencing the total usage period of the Senior Center were analyzed by age and type of potential factors among the leading factors, and the factors affecting the total number of days of senior center usage during the week were gender, age, and education level among the preceding factors. Appeared. Factors affecting user satisfaction as a parameter were analyzed as subjective health status among gender, age, and desire factors among preceding factors. As a result of verification of mediating effect of user satisfaction, there was a partial mediating effect between age and total use of Senior Center, full mediating effect between gender and days of Senior Center use, and partial mediating effect between age and Senior Center use days. Analyzed. According to the purpose and main findings of the study, the policy and practical suggestions for activating the satisfaction and use of Senior Center are as follows. First, program development and support according to the characteristics of senior center users are required. Second, there is a need to characterize per-path according to senior center type and regional environment. Third, there is a need to improve and raise the support standards for senior center operating expenses.

• Journal of Korea Society of Industrial Information Systems
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• v.14 no.5
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• pp.289-296
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• 2009

All over the world more and more attention is being paid to green management which enables environment-friendly sustainable development. To keep up with these global trends and in response to the government's "low carbon green growth" policy, many efforts are being made in the port and logistics in order to drastically reduce carbon emissions and save operating expenses. To this end, the engine power source of the cranes in the container terminal is being replaced with electricity from fossil fuel. Among those cranes, especially e-RTGC has been proved to be practical and excellent in its performance through many previous studies. However, no empirical study has yet been made on its introduction effects when e-RTGC has been introduced to the container terminal. In the meantime, however, many domestic container terminals have introduced e-RTGC, and so some data have been accumulated for further research. Under these circumstances, this study has tried to make an empirical study through the case study of D container terminal, checking the restriction factors to be considered at the time of eURTGC introduction, and analyzing its introduction effects and problems. We have high expectations that this study will provide key consideration factors and empirical analysis data to the decision makers who plan to introduce an e-RTGC system, and also will be used as a reference to the development direction of e-RTGC.

• Journal of Convergence for Information Technology
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• v.12 no.3
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• pp.186-192
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• 2022

This study investigated 110 contractual industries to identify the effects of curriculum development and educational environment improvement through Ulsan College LINC+ Program on job education and training. As a result of the study, core competency and job competency were 5.73 points each in field practice and educational environment, and job performance was significant with OJT 5.58 points and 5.74 points for educational environment(p<0.05). The relationship between suitability of the curriculum, educational environment, and recruitment performance was significant with 5.73 points for OJT, 5.74 points for field training during the education and training period, and 5.79 points for educational environment, and job reeducation/training expense was significant with 5.73 points for OJT and 5.79 points for educational environment(p<0.05). Also, students who completed the LINC+business curriculum shortened their job period by 1 to 6 months in 86.3% of the respondents, and responded that the education expense for new employees was reduced. Therefore, it was identified that the LINC+ Program of Ulsan College has the effect of shortening the job adaptation period and reducing education expenses for new employees by operating the curriculum reflecting the needs of the industry and improving the same educational environment as the industrial field.

• Asia Marketing Journal
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• v.15 no.3
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• pp.53-77
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• 2013

As advertising and promotions are categorized as operating expenses, managers tend to reduce marketing budget to improve their short term profitability. Gauging the value and accountability of marketing spending is therefore considered as a major research priority in marketing. To respond this call, recent studies have documented that financial market reacts positively to a firm's marketing activity or marketing related outcomes such as brand equity and customer satisfaction. However, prior studies focus on the relation of marketing variable and financial market variables. This study suggests a channel about how marketing activity increases firm valuation. Specifically, we propose that a firm's marketing activity increases the level of the firm's product market information and thereby the dispersion in financial analysts' earnings forecasts decreases. With less uncertainty about the firm's future prospect, the firm's managers and shareholders have less information asymmetry, which reduces the firm's cost of capital and thereby increases the valuation of the firm. To our knowledge, this is the first paper to examine how informational benefits can mediate the effect of marketing activity on firm value. To test whether marketing activity contributes to increase in firm value by mitigating information asymmetry, this study employs a longitudinal data which contains 12,824 firm-year observations with 2,337 distinct firms from 1981 to 2006. Firm value is measured by Tobin's Q and one-year-ahead buy-and-hold abnormal return (BHAR). Following prior literature, dispersion in analysts' earnings forecasts is used as a proxy for the information gap between management and shareholders. For model specification, to identify mediating effect, the three-step regression approach is adopted. All models are estimated using Markov chain Monte Carlo (MCMC) methods to test the statistical significance of the mediating effect. The analysis shows that marketing intensity has a significant negative relationship with dispersion in analysts' earnings forecasts. After including the mediator variable about analyst dispersion, the effect of marketing intensity on firm value drops from 1.199 (p < .01) to 1.130 (p < .01) in Tobin's Q model and the same effect drops from .192 (p < .01) to .188 (p < .01) in BHAR model. The results suggest that analysts' forecast dispersion partially accounts for the positive effect of marketing on firm valuation. Additionally, the same analysis was conducted with an alternative dependent variable (forecast accuracy) and a marketing metric (advertising intensity). The analysis supports the robustness of the main results. In sum, the results provide empirical evidence that marketing activity can increase shareholder value by mitigating problem of information asymmetry in the capital market. The findings have important implications for managers. First, managers should be cognizant of the role of marketing activity in providing information to the financial market as well as to the consumer market. Thus, managers should take into account investors' reaction when they design marketing communication messages for reducing the cost of capital. Second, this study shows a channel on how marketing creates shareholder value and highlights the accountability of marketing. In addition to the direct impact of marketing on firm value, an indirect channel by reducing information asymmetry should be considered. Potentially, marketing managers can justify their spending from the perspective of increasing long-term shareholder value.