• Title/Summary/Keyword: Account Management System

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A Study on the Improvement of the Korean Accounting Stipulations of The Long term Care Facilities (우리나라 장기요양기관 회계처리 지침의 개정 방향)

  • O, Dongil
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.15 no.2
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    • pp.688-697
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    • 2014
  • The current accounting for the long term care facilities are enforced by either financial accounting stipulations of social welfare legal entity or the guiding principles of long term care insurance law. In addition, some facilities are not eligible to access to the Korea Health and Welfare information system and even don't have any obligation to report financial information. Thus financial position and performance of activities are not well known to the interested parties. This study investigated the way how to improve the current accounting stipulation of the long term care facilities. In conclusion, we should introduce the accounting standards based on the double entry system but on other aspect, also more simplified financial statement based on single entry system for smaller facilities. Also we should introduce three important appropriation accounts for the net income of institution which matches GAAP. For a successful plantation of accounting standards, it is necessary to establish provisions, government subsidy account, depreciations concept.

Development of a Integrated Indicator System for Evaluating the State of Watershed Management in the Context of River Basin Management Using Factor Analysis (요인분석을 이용한 수계 관리 맥락에서 유역관리 상태를 평가하기 위한 통합지수 개발)

  • Kang, Min-Goo;Lee, Kwang-Man;Ko, Ick-Hwan;Jeong, Chan-Yong
    • Journal of Korea Water Resources Association
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    • v.41 no.3
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    • pp.277-291
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    • 2008
  • In order to carry out river basin management, it is necessary to evaluate the state of the river basin and make site-specific measures on the basis of management goals and objectives. A river basin is divided into several watersheds, which are composed of several components: water resources, social and economic systems, law and institution, user, land, ecosystems, etc. They are connected among them and form network holistically. In this study, a methodology for evaluating watershed management was developed by consideration of the various features of a watershed system. This methodology employed factor analysis to develop sub-indexes for evaluating water use management, environment and ecosystem management, and flood management in a watershed. To do this, first, the related data were gathered and classified into six groups that are the components of watershed systems. Second, in all sub-indexes, preliminary tests such as KMO (Kaiser-Meyer-Olkin) measure of sampling adequacy and Bartlett's test of sphericity were conducted to check the data's acceptability to factor analysis, respectively. Third, variables related to each sub-index were grouped into three factors by consideration of statistic characteristics, respectively. These factors became indicators and were named, taking into account the relationship and the characteristics of included variables. In order to check the study results, the computed factor loadings of each variable were reviewed, and correlation analysis among factor scores was fulfilled. It was revealed that each factor score of factors in a sub-index was not correlated, and grouping variables by factor analysis was appropriate. And, it was thought that this indicator system would be applied effectively to evaluating the states of watershed management.

A Study on Providing Real-Time Route Guidance Information by Variable Massage Signs with Driver Behavior (운전자 행태를 고려한 VMS의 실시간 경로안내 정보제공에 관한 연구)

  • Lee, Chang-U;Jeong, Jin-Hyeok
    • Journal of Korean Society of Transportation
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    • v.24 no.7 s.93
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    • pp.65-79
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    • 2006
  • The ATIS(Advance Traveler Information System), as one part of ITS, is a system aiming to disperse traffic volume on transportation networks by providing traffic information to transportation users on pre-trip and en-route trips. One of tools in ATIS is usage of VMS(Variable Message Signs). It provides to the drivers with direct information about state of processing direction. which is considered as the most effective method in ATIS. The purposes of providing VMS information are classified two categories. One is to provide simple information to drivers for their convenience. The other is to manage traffic demand to improve transportation network performance. However, for more effective and reliable VMS information, several strategies should be taken into account. The main VMS management strategy is "Traffic Diversion Strategy for minimum delay" when traffic congestion or incident are occurred. For effective operation. firstly. reasonable diversion traffic volume is determined by network traffic condition Secondly, it is necessary to make providing information strategy which reflects driver response behavior for controling diversion traffic volume. This paper focuses on the providing real-time route guidance information by VMS when congestion is occurred by the incidents. This sturdy estimates time-dependent system optimal diversion rate that inflects travel time and queue lengths using traffic flow simulation model on base Cellular Automata. In addition, route choice behavior models are developed using binary logit model for traffic information variable by traffic system controller. Finally, this study provides time-dependent VMS massage contents and degree of providing information in order to optimize the traffic flow.

Current Status and Future Prospects of the Population Control Policy in Korea (출산조절정책의 현황과 전망)

  • 조남훈
    • Korea journal of population studies
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    • v.11 no.1
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    • pp.14-31
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    • 1988
  • The national family planning program in Korea, which was instituted as an integral part of the nation's economic development plans since 1962, has contributed greatly to a reduction in the fertility and population growth rate. The total fertility rate dipped from 6.0 births per women in 1960 to 2.0 in 1985, and the population growth rate rom 2.84 percent per year to 1.25 percent during the same period, while the contraceptive practice rate for the 15-44 married women increased from 9 percent in 1965 to 70 percent in 1985. Study findings indicate that the fertility reduction in the past 26 years is largely attributed to the virgorous implementation of the national family planning program, rising age at marriage, wide-spread use of induced abortion, and the changes in attitude regarding the value of children that came into being in the wake of the rapid socio-economic development over the period. Among the strengths of the national family planning program are the following : 1) a pluralistic system of program manageent with active participation of various government and voluntary organizations, 2) utilization of a large corps of family planning field workers to conduct face-to-face communication and motivation activities, 3) use of private physicians with government support to provide contraceptive services, 4) a systematic program management system including program planning of traget allocation, evaluation, and supervision with a broad MIS and award system, 5) numerous incentive and disincentive schemes for stimulating the small family norm and contraceptive use, and 6) strong commitments to the family planning program by political leaders. The new demographic targets during the Sixth Five-Year Economic and Social Development plan period(1987-91) have been set for a further reduction in the population growth rate to 1.0 percent by 1993, assuming that the TFR will decline to 1.75 level in 1995. This target is, however, not easy to achieve due to anticipated unfavorable factors like the strong boy preference, high discontinuation rates of reversible contraceptive methods, fertility termination-oriented contraceptive use, a plateau level of contraceptive practice rate that has mostly accounted for a sterilization, shortened length of birth intervals, and the changing patterns of contraceptive mix. The recent changes in contraceptive and fertility behaviors clearly indicate that the past quantity-oriented management system of the national program should be redirected toward a quality-oriented approach. Particularly, program efforts should be expanded to recruit new contraceptive users in the 20s of younger age groups, both for birth spacing and controlling their fertility since the women aged 20 to 29 account for more than 80 percent of the total annual births in recent years. In addition, the current contraceptive fee system of the national family planning program should be gradually shifted from free contraceptive services to a acceptor's charge system, and the provision of contraceptive services through the medical insurance system, which will cover the entire population by 1989, should be accelerated as a means of integration of family planning program with other health programs.

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A Design of SPO for the Conceptual Systematization of Software Patterns (소프트웨어 패턴의 개념적 체계화를 위한 SPO 설계)

  • Hong, Hyeun-Sool;Han, Sung-Kook
    • Journal of the Institute of Electronics Engineers of Korea TE
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    • v.39 no.3
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    • pp.71-82
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    • 2002
  • The software pattern is knowledge representation derived from the verified solutions or the experience of the experts. On account of the design varieties of software development, however, it is not the facilitated task to discover the best proper software pattern. This situation requires that software patterns be categorized in terms of their innate concepts. This paper proposes software pattern ontology(SPO) for the systematic categorization of software patterns by means of conceptual properties of patterns after the comparative analysis of association between software pattern and ontology. The SPO presented in this paper can establish the basis for the software pattern management system at the conceptual level. This paper also shows an idea for the application by unifying conceptual properties of software pattern and ontology. 

Development and Evaluation of Potential Flood Damage Index for Public Facilities (공공시설물 잠재홍수피해지수 체계 개발 및 평가)

  • Kim, Gilho;Baeck, Seung Hyub;Jung, Younghun;Kim, Kyungtak
    • Journal of The Korean Society of Agricultural Engineers
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    • v.58 no.4
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    • pp.97-106
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    • 2016
  • Since public facilities have high property values and are directly exposed to the flood hazard, they account for the highest share of disaster damages compared to other assets such as housing, industry, vehicle and agriculture in case of floods. Therefore, this study was conducted to develop and suggest the potential flood damage index for public facilities to evaluate potential flood damage of specific local government directly or indirectly as a tool for decision-making related to flood prevention, maintenance, management, and budget allocation. The flood damage assessment system proposed in this study was evaluated in 231 local governments nationwide. Evaluation results showed that higher values were obtained in Seoul metropolitan government, Gyeonggi-do (province), coastal areas in Gyeongsangnam-do (province), and Jeju island.

A Case Study on BIM Operating and Performance Measurement in Construction Phase (시공현장 BIM 운영 및 성과측정을 위한 사례분석)

  • Ham, Nam-Hyuk;Kim, Jae-Jun
    • Journal of KIBIM
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    • v.5 no.2
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    • pp.1-11
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    • 2015
  • Despite a lot of research on BIM, there is no quantitative study to measure accurately the performance of BIM coordination service. Thus, this study suggested method to measure the performace of BIM coordination services, applying queueing models in the field of management science. To analyze queuing system of BIM coordination services, a group of BIM coordinator were selected. Through focus group interviews with experts were used in the analysis to derive mean arrival rate(${\lambda}$), mean service rate(${\mu}$) of BIM coordination services. Single-server queuing model(M/M/1), multiple server queuing model(M/M/s) is utilized for the BIM coordination services performance measurement in construction phase. This study has significant quantitative performance measurement approaches that can be utilized in the decision-making for the improvement of the BIM coordination services and to support the review of the alternatives accordingly. But There is a limit but it is difficult to take into account the increase or decrease of the cost of alternatives according to the review.

Methodologies to Decide the Number of Samples and to Verify an Accuracy Rate of the Precise Guided Missiles for Test and Evaluation (정밀유도무기 시험평가 수량 결정 및 명중률 검증 방법론)

  • Lee, Moon-gul;Hwang, Seung-hoon;Baek, Seung-Ryoung
    • Journal of the Korea Institute of Military Science and Technology
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    • v.18 no.5
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    • pp.558-565
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    • 2015
  • The current methods, such as Binomial Probability Distribution or T-test, to calculate the number of samples of Precise Guided Missiles(PGMs) for test and evaluation are statistically problematic to make reasonable decisions thus use the budget efficiently. Also, the method to verify an accuracy rate of the PGMs using these old methods seems to be lack of objectiveness. This paper presents an effective, efficient solution adapted from the clinical medicine testing method of healthcare industry research, which may overcome our problems. This method considers and addresses both manufacturers' and consumers' risk simultaneously. By taking into account the weapon system project characteristics which take a relatively longer time and require higher-level budget, this approach also suggests a reasonable and feasible method to determine the amount of samples of the PGMs and making a criterion to verify an accuracy rate of the missiles that are required to test. Thus, this method is expected to contribute to acquisition and operations of high-reliability PGMs by MND and its field-users.

Applying policy and health effects of air pollution in South Korea: focus on ambient air quality standards

  • Ha, Jongsik
    • Environmental Analysis Health and Toxicology
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    • v.29
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    • pp.11.1-11.7
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    • 2014
  • Objectives South Korea's air quality standards are insufficient in terms of establishing a procedure for their management. The current system lacks a proper decision-making process and prior evidence is not considered. The purpose of this study is to propose a measure for establishing atmospheric environmental standards in South Korea that will take into consideration the health of its residents. Methods In this paper, the National Ambient Air Quality Standards (NAAQS) of the US was examined in order to suggest ways, which consider health effects, to establish air quality standards in South Korea. Up-to-date research on the health effects of air pollution was then reviewed, and tools were proposed to utilize the key results. This was done in an effort to ensure the reliability of the standards with regard to public health. Results This study showed that scientific research on the health effects of air pollution and the methodology used in the research have contributed significantly to establishing air quality standards. However, as the standards are legally binding, the procedure should take into account the effects on other sectors. Realistically speaking, it is impossible to establish standards that protect an entire population from air pollution. Instead, it is necessary to find a balance between what should be done and what can be done. Conclusions Therefore, establishing air quality standards should be done as part of an evidence-based policy that identifies the health effects of air pollution and takes into consideration political, economic, and social contexts.

Technological Innovation and Multiple- and Single-Sourcing Policies In the Automobile Parts Trade

  • Obayashi, Atsuomi;Endo, Takuro
    • Industrial Engineering and Management Systems
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    • v.4 no.2
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    • pp.198-206
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    • 2005
  • The single sourcing policy, in which an automobile manufacturer purchases identical or similar parts from one supplier, has an advantage of scale economy. Meanwhile, multiple sourcing policy, which allows procuring similar parts from multiple suppliers, has benefits of dispersing risks and promoting competition among suppliers. This paper analyzes the procurement policies by presenting a model of the Japanese automobile parts trade. It concludes that maturity of technology involved should be taken into account besides above-mentioned factors which have traditionally been recognized. For parts produced using evolving technologies, the single sourcing enhances purchaser’s benefits because of the scale economy in learning process. In the meantime, multiple sourcing is more beneficial to the purchaser if the parts are based on mature technologies. In either policy, if the technology involved is evolving, motivating suppliers by returning a great part of cost reduction as a reward to them may eventually increase profit for the purchaser. The conclusion supports the situation where the number of suppliers is being cut down as the trend of modularization and system deliveries of parts progresses in the auto parts industry, and suggests that returning part of benefits to parts suppliers may be encouraged from the viewpoint of auto manufacturers’ own interest.