• Title/Summary/Keyword: Accounting Personnel

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The Relationship between Foreign Direct Investment and Local Economic Growth: A Case Study of Binh Dinh Province, Vietnam

  • LE, Bao;NGO, Thi Thanh Thuy;NGUYEN, Ngoc Tien;NGUYEN, Duy Thuc
    • The Journal of Asian Finance, Economics and Business
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    • v.8 no.4
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    • pp.33-42
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    • 2021
  • This study aims to investigate the relationship between foreign direct investment (FDI) and economic growth at the provincial level by using time-series data in Binh Dinh from 1997 to 2019. We applied the quantitative approaches Vector Autoregression (VAR) and Autoregressive Distributed Lags (ARDL) in the model, which includes economic growth, real foreign direct investment capital, ratio of trained workers, and infrastructure. The results show that all these variables are stationary at the first difference. In ARDL analysis, we found that the economic growth positively affects FDI attraction. However, there is no evidence of the effect of FDI on economic growth in the condition of low capital implemented. Moreover, findings also show that the impact of FDI on economic growth is influenced by two factors: infrastructure and human capital. The lack of human capital, which is trained personnel and infrastructure, is the main barrier hindering and inhibiting FDI's contribution to local economic growth. In order to improve the efficiency of FDI on economic growth in the future, it is suggested that the Binh Dinh government should have proper policies in terms of the infrastructure, the human capital investment. They would allow Binh Dinh to enhance the capital absorptive capacity and capital efficiency.

Development of Teaching Methods for Competency Development in Business Class (경영수업을 위한 역량육성형 교수법 개발)

  • Sung, Haengnam
    • Journal of Korea Society of Digital Industry and Information Management
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    • v.13 no.3
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    • pp.83-104
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    • 2017
  • It is the approach of development of teaching methods for competency development in business class. This study distinguishes areas that can be commonly applied to many business subjects. And we derive core competencies from the basic skills of NCS. The results of this study are as follows. First, we have established an opportunity to distinguish the subject field of business administration(personnel/organization/strategy, production/operation management, marketing, financial/finance/insurance, accounting, MIS). Second, we have proposed guidelines for the setting of the each subject goals and the setting of the professor's competency. Third, we have summarized teaching method which are studied as valid in business class(lecture method, problem based learning method, action learning teaching method, and management simulation teaching method) and we suggested how to apply teaching methods to the each subject.

Key Issues on Long-Term Care Hospitals in Korea (요양병원의 성장과 운영상의 주요 이슈)

  • Oh, Eun-Hwan
    • Health Policy and Management
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    • v.28 no.3
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    • pp.257-262
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    • 2018
  • This study reviews the advent of long-term care (LTC) hospitals and its key issues in Korea. For analysis, enforcement ordinances and enforcement rules related to LTC hospitals were reviewed. Official statistic data were used for quantitative analysis and Organization for Economic Cooperation and Development data were utilized for comparative analysis. Various references and expert interviews were conducted for status analysis. As of 2016, the number of LTC hospitals was 1,386 and the number of beds were 246,373. It showed the trend of increasing medical care costs and the cost of care at LTC hospitals increasing from 998.8 billion Korean won in 2008 to 4,745.6 billion Korean won in 2016, accounting for 7.3% of the total National Health Insurance expenditure. From the societal perspective, several issues were pointed out within the current health care system related to LTC hospitals: establishment of roles, concerns about the increase in medical expenses, and the quality of medical personnel.

- The Study on Emphasis Construction Plan for Efficient SRM(Supplier Relationship Management) System- (실용적인 SRM(Supplier Relationship Management) 시스템을 위한 중점구축 방안에 관한 연구)

  • Park Yung Ki;Yang Kwang Mo;Seo Jang Hun
    • Journal of the Korea Safety Management & Science
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    • v.6 no.3
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    • pp.175-186
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    • 2004
  • The compatibility of the enterprises of Korea was the 'low cost and mass production'. That in because, the entire business transactions including production, accounting, personnel management, and logistics need to be integrated with a global perspective. Logistics information system is to support the management of such logistics activities and involves in a wide range of the business operations. In other words, the logistics information system is 0 accurately and rapidly deliver and process the information available for the logistics in order to promote more smoother and efficient logistics by using such information. I'll give a brief introduction to the SRM(Supplier Relationship Management) system and go into the problem that should be considered and which phase to emphasize when building this system.

Problems with ERP Education at College and How to Solve the Problems (대학에서의 ERP교육의 문제점 및 개선방안)

  • Kim, Mang-Hee;Ra, Ki-La;Park, Sang-Bong
    • Management & Information Systems Review
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    • v.31 no.2
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    • pp.41-59
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    • 2012
  • ERP is a new technique of process innovation. It indicates enterprise resource planning whose purpose is an integrated total management of enterprise resources. ERP can be also seen as one of the latest management systems that organically connects by using computers all business processes including marketing, production and delivery and control those processes on a real-time basis. Currently, however, it's not easy for local enterprises to have operators who will be in charge of ERP programs, even if they want to introduce the resource management system. This suggests that it's urgently needed to train such operators through ERP education at school. But in the field of education, actually, the lack of professional ERP instructors and less effective learning programs for industrial applications of ERP are obstacles to bringing up ERP workers who are competent as much as required by enterprises. In ERP, accounting is more important than any others. Accountants are assuming more and more roles in ERP. Thus, there's a rapidly increasing demand for experts in ERP accounting. This study examined previous researches and literature concerning ERP education, identified problems with current ERP education at college and proposed how to solve the problems. This study proposed the ways of improving ERP education at college as follows. First, a prerequisite learning of ERP, that is, educating the principle of accounting should be intensified to make students get a basic theoretical knowledge of ERP enough. Second, lots of different scenarios designed to try ERP programs in business should be created. In association, students should be educated to get a better understanding of incidents or events taken place in those scenarios and apply it to trying ERP for themselves. Third, as mentioned earlier, ERP is a system that integrates all enterprise resources such as marketing, procurement, personnel management, remuneration and production under the framework of accounting. It should be noted that under ERP, business activities are organically connected with accounting modules. More importantly, those modules should be recognized not individually, but as parts comprising a whole flow of accounting. This study has a limitation because it is a literature research that heavily relied on previous studies, publications and reports. This suggests the need to compare the efficiency of ERP education between before and after applying what this study proposed to improve that education. Also, it's needed to determine students' and professors' perceived effectiveness of current ERP education and compare and analyze the difference in that perception between the two groups.

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Task Analysis and Education Need of Dietitians in the Contracted Business & Industry Foodservice (위탁급식 산업체 영양사의 직무 현황 및 교육 요구도 분석)

  • Yang, Jung-Hyun;Lee, Hae-Young
    • Korean Journal of Community Nutrition
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    • v.15 no.1
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    • pp.124-136
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    • 2010
  • The purposes of this study were to investigate importance level and performance frequency of the dietitians' duties and task elements, to examine the actual condition of education and need for education, to analyze the interrelation between their tasks and education, and to provide the direction of education for the contracted Business & Industry (B & I) foodservice dietitians. The task elements of receiving, ordering, HACCP management and directing serving process were done almost every day. In terms of the importance of tasks, food sanitation management, personnel sanitation management, receiving and ordering were high. Meanwhile, the computerization of their works was being carried out on the whole, showing a higher frequency in all the details of procurement management and accounting management, as well as task elements such as menu planning, leftover and food waste management, HACCP management and human resource management. In the past three years, HACCP management, cost management, planning work schedule and allotting a task, general business and sale bond management were increased most and rapidly. For the actual condition of education, dietitians got more education for the duty of sanitation, safe and facility/utility management than any other duty, while they did less education of procurement management and office management than others. Meanwhile, the education for sanitation, safe and facility/utility management and accounting management were very much required. For the relationships of frequency of duty and the necessity of education, seven task elements including food sanitation management were correlated positively. Eighteen tasks besides menu planning had a significant positive correlation between the importance of duties and the necessity of education.

A Case Study on the MRI Profitability of a General Hospital (한 종합병원의 MRI 채산성 사례 연구)

  • Kang, Chang-Yeol;Song, Sung-Ho;Lim, Kyeong-Tae
    • The Korean Journal of Health Service Management
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    • v.4 no.1
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    • pp.145-156
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    • 2010
  • The purpose of this study is one of high price medical equipment wished to grasp propriety factor about the MRI introduction, analyzing payability through cost accounting into compensation. It was investigated from January 1 to December 31, 2007 about the MRI of a General Hospital. Expectation availability was 23.2 cases, but actual availability did achievement more than 196.1% with 45.5 items. It is estimated that there are a lot of occurrence cases because great reasons that actual availability increases more than expectation availability is excellent resolving power than a CT, and is device that prefer to reason back that radiation damage is less in person body. The followings show the main results of this study. 1. The MRI was construed in order of cost accounting, wave and personnel expenses 45.4%, administrative expenses 53.0%, and material costs 1.6%. 2. According to CVP (Cost-volume-profit) analysis, BEP (Break Even Point) profit is 173,931,428 won for 11 months, and break even usage number of items are 37.5 cases, and separation usage number of items were confirmed by 1.4 cases. Therefore, was construed that can achieve BEP within 11 months though usage number of items keeps 1.4 items day to create the MRI's hospital operation profit. 3. Estimated limit profitability appears high by 96.7%, exceed fixed charges even if when is non-benefit and when it is benefit consider variable, is judged that the MRI's addition induction helps in hospital management enhancing earning rates.

Generational Characteristics and Fashion Trends of China's Post-90s Generation (중국 90후세대의 세대적 특성과 패션 경향)

  • Bin, Sen;Yum, Haejung
    • Journal of Fashion Business
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    • v.25 no.3
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    • pp.1-16
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    • 2021
  • In December 2019, when the novel coronavirus (nCoV) was identified in Wuhan, Hubei, China, the number of people belonging to post-90s generation among about 42,000 medical staffs personnel supporting Hubei was 12,000 or more, accounting for about 33.3% of the total number of personnel. The term "post-90s generation" generally indicates young people born from 1990 to 1999. The study scope is the 1990-2020 period between the birth of post-90s generation and present. Literature and empirical studies are performed. Generational characteristics and fashion trends shown only by post-90s generation through precedent studies and reports are as follows: First, generational characteristics of post-90s generation can be categorized into the following three characteristics: "sang wenhua", "collective loneliness", and "diversified identity". Second, fashion trends of the post-90s generation can be categorized into the following three characteristics: "new Chinese style fashion", "masstige fashion", and "de-labeling fashion". The above results show that the post-90s generation uses "culture" and "me" as keywords. Further, the above trend is consequently divided into the following two characteristics: "diversification" and "individualization". This is because the post-90s generation is directly affected by the reform and opening and the 9-year compulsory education policy of China compared to the previous generations; hence, these people are greatly influenced by Western culture and fashion as well as their own culture and fashion. It refers having a tendency to express one's individuality with a variety of tastes and styles.

Critical Review and Alternatives to the Decriminalization of Tattooing (문신시술의 비범죄화에 대한 비판적 검토와 대안)

  • Shim, YoungJoo;Lee, Sang-Han
    • The Korean Society of Law and Medicine
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    • v.23 no.1
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    • pp.149-176
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    • 2022
  • South Korean law strictly prohibits engagement in medical activities by non-medical practitioners. In the country, tattooing is classified as a medical practice, and non-medical practitioners who engage in it are penalized because they are unauthorized to carry out this procedure. In reality, however, people rarely seek tattooing services from medical personnel. Arguing that their freedom of job selection is violated, non-medical personnel who make a living as tattoo artists reject the characterization of the procedure as a form of medical treatment and demand the decriminalization of tattooing by non-medical practitioners. Nevertheless, tattooing can cause health- and hygiene-related dangers when it is not performed by medical professionals because it involves penetration into the skin using needles. Hence, stringent management is necessary for infection prevention. The gap between reality and the law gives rise to the need for proactive thinking about the institutionalization of tattoo practice by non-medical personnel. Policymakers should reflect on the fact that only minimal tattooing services are currently performed by medical staff while also accounting for health and safety. On this basis, this study examined tattoo-related legislation in South Korea to determine whether the procedure corresponds to medical practice and identify ways to solve problems that occur from the perspective of health care. As a response that promotes safety and reflects reality, this research proposed a three-phase approach.

Development procedures of franchise Industries in Current state of manpower and research on its utilization (프랜차이즈 산업 발전과정에서 인력현황 및 활용에 대한 연구)

  • Lee, Dong il;Park, Shinja
    • The Korean Journal of Franchise Management
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    • v.1 no.1
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    • pp.43-63
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    • 2010
  • Currently, franchise industries are constantly rising in the domestically and it is possible to predict that franchise industries will rapidly develop internationally. Local Franchisee markets are increasing quickly and in year 2010 their income will exceed 114 trillion won. Annually, new franchise system is being born; however, there are only few industries that success in the market. When circulation market was opened for foreign franchise industries, their numbers of franchisee were rapidly increasing; however, domestic franchise industries are not securing new franchise and strengthening current franchise 's man power moreover these implements are being discarded. Therefore, in this research shows that development procedures of franchise division and utilization of personnel, and subsequent to this research indicates that changes of scales and income of cooperate growth will determine numbers of manpower on franchise industry. N ow days, when we are looking at personnel in franchise industries, they need more personnel in distribution, finance, and accounting department, so this phenomenon formalize life cycle of organization and its stages. When we are considering life cycle of organization, needs of human resource on future is important.