• Steel and Composite Structures
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• v.29 no.4
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• pp.509-526
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• 2018

The direct strength method adopted by the AISI Standard and AS/NZS 4600 is an advanced design method meant to substitute the effective width method for the design of cold-formed steel structural members accounting for local instability of thin plate elements. It was proven that the design strength formula for the direct strength method could predict the ultimate strength of medium strength steel welded section compressive and flexural members with local buckling reasonably. This paper focuses on the modification of the direct strength formula for the application to high strength and high performance steel welded section columns which have the nominal yield stress higher than 460 MPa and undergo local buckling, overall buckling or their interaction. The resistance of high strength steel welded H and Box section columns calculated by the proposed direct strength formulae were validated by comparison with various compression test results, FE results, and predictions by existing specifications.

• The Journal of Economics, Marketing and Management
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• v.3 no.1
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• pp.23-32
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• 2015

Present monetary system is based on fallacies. The purpose of this article is to highlight the pitfalls in economic thinking. The article shows that this way of thinking leads to the creation of inflation which is the root of all evil. The analysis proceeds in different approach to the contemporary theory of money. An inflation- free monetary system is introduced. Monetary system is the set of mechanisms that controls money. In this broad sense, monetary system can be divided into three different systems. Each of them has different goal; National monetary system which aims to raise sufficient funds in order to reach an optimal level of output growth that maintains full employment and satisfies the economic requirements of the community. National redistribution system which aims to redistribute funds in order to sustain individuals at or above a specified material standard of living, and enable government to provide public services. International monetary system which aims to preserve rights of parties in foreign exchange transactions.

• The KIPS Transactions:PartC
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• v.8C no.5
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• pp.597-606
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• 2001

In this paper, we propose the delay sensitive traffic and a high bandwidth QoS service in order to supply real-time traffic such as VoIP, multimedia service. We use IntServ over DiffServ network to supply end-to-end QoS service in the IETF. We define the proposed QoS services which are Best, Good, Default service. We analyze the performance using NS simulator with end to end QoS service in IntServ over DiffServ network. The proposed billing system uses the Accounting, Authentication, Authorization (AAA) functions of RADIUS protocol and proposes the dynamic pricing method according to network usage state using end-to-end QoS of IntServ over DiffServ network. In order to secure billing system, we design and implement audit trail system by the IEEE POSIX.1E standard.

• Asian Pacific Journal of Cancer Prevention
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• v.15 no.17
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• pp.7267-7270
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• 2014

Background: The incidence of upper aero-digestive tract (UADT) cancers, including C00-C14, C30-C32, C15 and C16, is increasing rapidly in Kamrup Urban District (KUD) of Assam, North East (NE) India. According to the NCRP (2013) report 37.6% of all cancers in both sexes are UADT cancers in the NE region, accounting for 53.3% in males and about 27.5% in females of the total cases. Materials and Methods: A retrospective study was conducted for patient information from the period of 2008-2011. Age-standardized or age-adjusted rates (ASR or AAR) (per 100,000 person-years) were calculated using the World Standard Population as proposed by Segi and modified by Doll et al. The registry population area at risk was estimated using the 1991 and 2001 census population by sex, as well as the growth rate during that interval using the difference distribution method. Results: There were 5,638 cases registered during the last four years of the study (2008-2011) accounting for 56.7% (3,198/5,638) of the total in males and 43.3% (2,440/5,638) in females. The male: female ratio was 1.31:1.00. The overall age adjusted rates (AAR) were 179.4 and 153.8 per 100 000 males and females respectively. Cancer of the oesophagus was most common in both sexes, with most appreciable gender variation for tongue and hypopharynx, presumably reflecting differential expsoure to risk factors.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.41 no.2
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• pp.153-158
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• 2018

At the Bank of Korea, capital stock statistics were created by the PIM (perpetual inventory method) with fixed capital formation data. Asset classifications also included 2 categories in residential buildings, 4 non-residential buildings, 14 constructions, 9 transportation equipment, 28 machinery, and 2 intangible fixed assets. It is the Korean government accounting system which is developed much with the field of the national accounts including the valuation, but until 2008 it was consistent with single-entry bookkeeping. Many countries, including Korea, were single-entry bookkeeping, not double-entry bookkeeping which can be aggregated by government accounting standard account. There was no distinction in journaling between revenue and capital expenditure when it was consistent with single-entry bookkeeping. For example, we would like to appropriately divide the past budget accounts and the settlement accounts data that have been spent on dredging into capital expenditure and revenue expenditure. It, then, tries to add the capital expenditure calculated to FCF (fixed capital formation), because revenue expenditure is cost for maintenance etc. This could be a new direction, especially, in the estimation of capital stock by the perpetual inventory method for infrastructure (SOC, social overhead capital). It should also be noted that there are differences not only between capital and income expenditure but also by other factors. How long will this difference be covered by the difference between the 'new series' and 'old series' methodologies? In addition, there is no large difference between two series by the major asset classification level. If this is treated as a round-off error, this is a problem.

• Health Policy and Management
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• v.5 no.2
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• pp.35-69
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• 1995

The managerial environment of hospitals in Korea characterized by low levels of medical insurance fees is worsening by increasing government regulations as to the utilization of medical services, rising costs of labor, material, and medical equipments, growing patient expectations concerning the quality of services, and escalating competitions among large hospitals in the market. Hospitals should seek for their survival strategies in this harsh environment and they should have information about costs of their products in doing so. However, it has not been available due to the complexity of the production process of hospital services. The objectives of this study were to develop a service-based cost accounting model and to apply the developed model to a study hospital to obtain cost information of hospital services. A model commonly used for the job-order product cost accounting in the manufacturing industry was modified for the use in hospitals in Korea. Actual costs, instead of standard costs, incurred to produce a unit of services during a given period of time were estimated in the model. Data required to implement the model included financial information, statistics for the allocation of supportive cost center costs to final cost centers, statistics for the allocation of final cost center costs to services, and the volume of each services charged to patients during a study period. The model was executed using data of a university teaching hospital located in Seoul for the fiscal year 1992. Data for financial information, allocation statistics fo supportive service costs, and the volume of services, most of them in electronic form, were available to the study. Data for allocation statistics of final cost center costs were collected in the study. There were 15 types of evaluation and management service, 2, 923 types of technical service, and 2, 608 types of drug and material service charged to patients in the study hospital during the fiscal year 1992. Labor costs of each of seven types of pesonnel, material costs of 611 types of drugs and materials, and depreciation costs of 212 types of medical equipments, miscellaneous costs, and indirect costs incurred in producing a unit of each services were estimated. Medical insurance fees for basic services such as evaluation and management of inpatients and outpatients, injection, and filling prescriptions, and for operating procedures were found to be set lower than costs. Infrequent services which use expensive medical equipments showed negative revenuse as well. On the other hand, fees for services not covered by the insurance such as CT, MRI and Sonogram, and for laboratory tests were higher than costs. This study has a significance in making it possible for a hospital to obtain cost information for all types of services which produced income based on all types of expenses incurred during a given period of time. This information can assist the management of a hospital in finding an effective cost reduction strategy, an efficient service-mix strategy under a given fee structure, and an optimum strategy for within-hospital resource allocations.

• Journal of Korean Society for Atmospheric Environment
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• v.31 no.3
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• pp.269-286
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• 2015

24-hr integrated $PM_{2.5}$ measurements were performed between December 2013 and October 2014 at an urban site in Gwangju and the collected samples were analyzed for organic carbon (OC), elemental carbon (EC), ionic species, and elemental species. Objectives of this study were to identify $PM_{2.5}$ pollution episodes, to characterize their chemical components, and to examine their probable origins. Over the course of the study period, average $PM_{2.5}$ concentration was $37.7{\pm}23.6$ $(6.0{\sim}121.5){\mu}g/m^3$. Concentrations of secondary ionic species; $NH_4{^+}$, $NO_3{^-}$, and $SO_4{^{2-}}$ was on average $5.54{\mu}g/m^3$ (0.28~ 20.86), $7.60{\mu}g/m^3$ (0.45~ 33.53), and $9.05{\mu}g/m^3$ (0.50~ 34.98), accounting for 13.7% (4.6~ 22.7), 18.6% (2.9~ 44.8), and 22.9% (4.9~ 55.1) of the $PM_{2.5}$ concentration, respectively. Average OC and EC concentrations were $5.22{\mu}g/m^3$ and $1.54{\mu}g/m^3$, taking possession of 4.6 and 22.2% (as organic mass) of the $PM_{2.5}$, respectively. Frequencies at which 24-hr averaged $PM_{2.5}$ exceeded a 24-hr averaged Korean $PM_{2.5}$ standard of $50{\mu}g/m^3$ (termed as an "episode" in this study) were 30, accounting for 21.3% of total 141 measurements. These pollution episodes were mostly associated with haze phenomenon and weak surface wind speed. It is suggested that secondary formation of aerosol was one important formation mechanism of the episodes. The episodes were associated with enhancements of organic mass, $NO_3{^-}$ and $SO_4{^{2-}}$ in winter, of $NO_3{^-}$ and $SO_4{^{2-}}$ in spring, and of $SO_4{^{2-}}$ in summer. Potential source contribution function results indicate also that $PM_{2.5}$ episodes were likely attributed to local and regional haze pollution transported from northeastern China in winter, to atmospheric processing of local emissions rather than long-range transport of air pollutants in spring, and to the $SO_4{^{2-}}$ driven by photochemistry of $SO_2$ in summer.

• 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.

• Journal of Environmental Health Sciences
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• v.32 no.4 s.91
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• pp.359-372
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• 2006

In order to investigate the daily deposition characteristics of water-soluble inorganic components in airborne deposit on the Iksan, deposition samples were collected using a deposition gauge from October 16 to November 1, 2004. Deposition samples were collected using two different sampling gauges, a dry gauge and a wet gauge, respectively. To get wet the bottom of wet gauge during the sampling period, the volume of $30{\sim}50ml$ distilled ionized water was added in a wet gauge before the beginning of each deposition sampling. Deposition samples were collected twice a day and analyzed for inorganic water-soluble anions ($Cl^-,\;{NO_3}^-,\;{SO_4}^{2-}$) and cations (${NH_4}^+,\;Na^+,\;K^+,\;Mg^{2+},\;Ca^{2+}$) using ion chromatography. Qualify control and quality assurance of analytical data were checked by the data obtained from reinjection of standard solution, Dionex cross check standard solutions, and random several deposition samples, and measured data was estimated to be reliable. Considering the deposition sample volume, the sampling time, the surface area of sampling container, and the ion concentration measured, the daily deposition amounts for measured ions were calculated in $mg/m^2$. The total daily deposition amounts of all measured ions for dry and wet gauge were $7.5{\pm}2.8$ and $17.7{\pm}4.2mg/m^2$, respectively. A significant increase in deposition amount during rainfall days was observed for both wet gauge and dry gauge, having no difference of deposition amount between in wet gauge and in dry gauge. The mean deposition of all ions measured in this study were higher in wet gauge than in dry gauge because of the surface difference of the sampling container, especially for ${NH_4}^+\;and\;{SO_4}^{2-}$. The mean deposition amounts of ${NH_4}^+\;and\;{SO_4}^{2-}$ in wet gauge were found to be about 10 times and 3 times higher than those in dry gauge, while the rest of the chemical species were equal or a little higher in wet gauge than in dry gauge. Dominant species in dry gauge were ${NO_3}^-\;and\;Ca^{2+}$, accounting for 21% and 28% of the total ion deposition, whereas those in wet gauge were ${SO_4}^{2-}\;and\;{NH_4}^+$, accounting for 19% and 41% of the total ion deposition, respectively.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.18 no.8
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• pp.72-83
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• 2017

This study was conducted to investigate nursing students' safety-climate: perception and performance of standard precautions for healthcare-associated infection control. We also identified actors influencing performance of standard precautions. Data were collected from 246 junior and senior nursing students at nine colleges in D city from July to September, 2016. The mean score of performance was significantly lower than that of perception in all areas of standard precautions. The biggest difference between perception and performance was in the usage of personal protective equipment and safe injection practices. We also detected significant positive correlations among safety-climate, perception, and performance of standard precautions. In the regression analysis, performance of standard precautions was influenced by safety-climate and grade accounting for 10.7% of variance. To improve healthcare-associated infection control among nursing students, safer and more supportive practical environments need to be provided, and new training strategies such as simulation education need to be expanded.