• Journal of Convergence for Information Technology
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• v.10 no.9
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• pp.206-214
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• 2020

This study analyzed the impact of direct and indirect subsidies on profitability in general hospitals in Korea. The data were collected from medical institution accounting information disclosure system of 270 general hospitals from 2016 to 2018. The analysis index used the ratio of net profit to business revenue for profitability, and Subsidies index the ratio of subsidies to business revenue(state subsidies for facility investment purposes, Fund related to essential business, research revenue and contribution revenue). According to the study, the ratio of state subsidies, which are direct subsidies, was very high at 57.30 percent for public institution hospitals. ratio of Fund related to essential business, which is a tax reduction effect with indirect subsidies, had the highest at 6.69 percent for Private University Hospitals. which are Indirect subsidies for deficit or operational assistance, research revenue ratio had the highest 2.8 percent for National University Hospitals, contribution revenue ratio had the highest 36.4 percent for public institutions. As a result of looking at the impact of subsidies on profitability, Nation University Hospitals had the lower the ratio of Fund related to essential business and the ratio of research revenue, the higher the net profit ratio of Business revenue. Medical Corporation Hospitals and Foundation Hospitals had the higher the ratio of Fund related to essential business to business revenues, the higher the net profit ratio of business revenue. These results mean that profitability may fluctuate depending on the utilization of funds related to essential business.

• International Journal of High-Rise Buildings
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• v.9 no.2
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• pp.127-154
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• 2020

Disproportionate collapse triggered by local structural failure may cause huge casualties and economic losses, being one of the most critical civil engineering incidents. It is generally recognized that ensuring robustness of a structure, defined as its insensitivity to local failure, is the most acceptable and effective method to arrest disproportionate collapse. To date, the concept of robustness in its definition and quantification is still an issue of controversy. This paper presents a detailed review on about 50 quantitative measures of robustness for building structures, being classified into structural attribute-based and structural performance-based measures (deterministic and probabilistic). The definition of robustness is first described and distinguished from that of collapse resistance, vulnerability and redundancy. The review shows that deterministic measures predominate in quantifying structural robustness by comparing the structural responses of an intact and damaged structure. The attribute-based measures based on structural topology and stiffness are only applicable to elastic state of simple structural forms while the probabilistic measures receive growing interest by accounting for uncertainties in abnormal events, local failure, structural system and failure-induced consequences, which can be used for decision-making tools. There is still a lack of generalized quantifications of robustness, which should be derived based on the definition and design objectives and on the response of a structure to local damage as well as the associated consequences of collapse. Critical issues and recommendations for future design and research on quantification of robustness are provided from the views of column removal scenarios, types of structures, regularity of structural layouts, collapse modes, numerical methods, multiple hazards, degrees of robustness, partial damage of components, acceptable design criteria.

• Informatization Policy
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• v.21 no.3
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• pp.33-55
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• 2014

Public Shared Service Centers (PSSC) consolidate functions such as human resources, information technology, financial management or accounting into one office to serve an organization. A prominent example from the United States is the Federal Information Technology Shared Services Strategy. It supports mission, administrative, and infrastructure-related IT functions through providing organizations in the Executive Branch of the Federal Government (Federal Agencies) with policy guidance on the full range and lifecycle of intra- and inter-agency information technology (IT) shared services. This study looks at the Federal Information Technology Shared Services Strategy in order to draw lessons for fostering collaborative government through the use of PSSC. It finds the following factors are critical for success when implementing IT shared services: (1) agency leadership must be solidly behind their IT shared service plan, or the needed changes will not happen at the business unit, program, or system levels; (2) there must be a move away from internally-centered, program-specific thinking, and a move toward a paradigm of consuming and providing IT shared services with multiple groups whenever possible; and (3) successfully managing "loss of control" issues is central, and optimizing business processes is essential to move from stove-piped workflows to processes that work across the agency enterprise and beyond. Therefore, the study suggests that a Korean model of PSSC implementation be introduced, and that good IT Governance is a crucial component of PSSC strategies.

• Journal of Venture Innovation
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• v.2 no.2
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• pp.127-140
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• 2019

A stock valuation on the tax law is based on the valuation by market price. But, unlike the listed stocks, the unlisted stocks mostly have the unclear market price. Accordingly, it is necessary to calculate the fair value which corresponds to the market price. The purpose of this paper is to examine the appropriateness of the complementary valuation method in the Inheritance Tax and Gift Tax Act and to provide suggestions for improvement. This study is intended to provide the problems and solutions relating to the valuation of unlisted stocks through analysis of foreign legal systems and actual disputes. When the actual profit/loss data are used to calculate the net profit/loss value on the present regulations, it has the different weight on the latest 3 years' net profits and losses uniformly. Therefore, to extend the range of unlisted stocks valuation and to show the independent and high professionalism of appraisal council not the subsidy appraisal agency of the National Tax Service, it is necessary to change the current rule that the commissioner of the National Tax Service unilaterally appoints the private members into the method of public offering.

• Journal of Periodontal and Implant Science
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• v.37 no.3
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• pp.523-534
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• 2007

This study is an analysis of types of patients and distribution of implant site and survival rate of $Xive^{(R)}$ implant. The following results on patient type, implant distribution and survival rate were compiled from 324 implant cases of 140 patients treated at the periodontal dept. of Yonsei University Hospital and G dental clinic between February 2003 and April 2006. 1. There are no dissimilarities between men and women, with patients in their 30, 40, 50s accounting for 80% of patients and accounted for 82% of implant treatments; the largest share of patients and implant treatments. 2. Mn, posterior area. accounted for 57% of implant treatments followed by Mx. posterior area(29%), Mx, anterior area(8%) and Mn, anterior area(6%). 3. Partial edentulous patients treated by single crown and bridge-type prosthesis accounted for 96% and fully edentulous patient accounted for the remaining 4%. 4. The major cause of tooth loss is periodontal disease, followed by dental canes, trauma and congenital missing. 5, The distribution of bone quality for maxillae was 54,2% for type III, followed by 30.8% for type II, 15% for type IV and 0% for type I. As for mandible, the distribution was 63% for type II, followed by 34% for type III, 2,5% for type I and 0,5% for type IV. 6. The distribution of bone quantity for maxillae was 55% for type C, followed by 35% for type B, 8% for type D and 2% for type A. As for mandible, the distribution was 60% for type B, followed by 32% for type C, 7% for type A and 0% for type D. 7. The majority of implants were those of 9.5-13 mm in length(95%) and regular diameter in width(82%). 8. The total survival rate was 98%. The survival rate was 97% in the maxillae region and 99% in the mandible region. 9. The survival rate in type I was 83%, in type II was 99%, in type III was 97% and in type IV was 100%. As for the bone quantity, the survival rate in type A and D(100%) was most, followed by type B(99%) and type C(96%). The results showed that $Xive^{(R)}$ implant could be used satisfactorily compare for the other implant system. But we most to approach carefully in certain extreme condition especially with poor bone quality and quantity.

• Journal of Korea Water Resources Association
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• v.33 no.6
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• pp.745-755
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• 2000

The dam operation system of KOWACO for flood control doesn't have capability to account for the downstream hydrologic conditions and any feasible index to decide the pre-release from the forecasted rainfall and inflow. In this study, a dam operation model for flood control was developed to account for the flood flow condition of its downstream to give users the dam release schedules. Application test of EV ROM to Keum River showed that EV ROM is superior to the Rigid ROM and Technical ROM which are currently used by KOWACO. EV ROM developed in this study provides a release schedule accounting for the cumulative lateral flow hydrograph at the downstream control points where the discharge does not depend only on the dam operation. but also on lateral inflow from the tributaries. In order to reduce the peak discharge at the control points, it suggests the preliminary release during the early rising phase of the predicted hydrograph, holding the flood flow inside the dam during a peak phase, and afterward resuming the release. Three case studies of flood control by the operation of Daechung Multipurpose Dam in Geum River Basin show that the EV ROM is superior to the Rigid ROM and Technical ROM. This must be due to its nature to account for the downstream flow condition as well as the inflow and water level of the dam. It was also conceived that further case studies of EV ROM and more accurate rainfall prediction would improve the dam operation for flood control.ontrol.

• Journal of Korean Society of Disaster and Security
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• v.12 no.3
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• pp.25-34
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• 2019

Modern disasters prevent accidents in advance and recover after accidents are very important. Our government's current response to these accidents is not appropriate. As for disaster management so far, it has been the center of disaster response and recovery efforts, and has been led by the government against it. The reality is that most private organizations and agencies have only subsidized government disaster management agencies. Korea is no longer a safe zone for earthquakes. Now for the establishment of effective disaster management system for earthquakes in the diagnosis is very urgent and the problems of the operational disaster management, which the problems of the nation.Policies to improve academic efforts to seek alternative proposal is also at a time when volume can be said to be very big need to mine. This study from 2016 to 2019, about the earthquake that took place between National Statistical Office, based on analysis of data to. First of all, research 1: What was the government's plan on Pohang earthquake? The results showed that the residents' evacuation of Pohang was important in the Pohang earthquake, but for the sake of students' safety, they were directly assigned to the test site to cope with the emergency situation. Therefore, the research and analysis shows that the nation should continue to think about the causes and responses of the damage at the disaster site and strive to develop technologies and methods to minimize the damage.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.18 no.2
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• pp.600-608
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• 2017

This study analyzed the management index, debt ratio, and business performance of livestock agricultural farming corporations since the Korea international financial reporting standards (K-IFRS) was introduced in 2011. In addition, this study was based on credible accounting reports by the financial supervisory service's DART (data analysis, retrieval and transfer) system. First, after analyzing the key management index, the results showed that the current ratio, debt ratio, and current liabilities ratio decreased and the ratio of the owners increased on the safety index. Regarding the profitability index, the ROA (return on total assets), ROE (return on equity), and ROS (return on sales) increased slightly in 2014 compared to 2013. The overall growth and external growth on the growth index have not increased. Second, an analysis of the debt ratio and business performance, the debt ratio has a negative effect on the ROA and ROS. These results show that the use of debt of livestock agricultural farming corporations contributes to the external growth but it has a negative effect on business performance. These results show that management should consider solutions for the increase in sales to achieve cost reductions. In addition, the debt ratio should be reduced and solutions for an increase in revenue are needed to reduce management expenses, such as propagation of technical development.

• The Journal of the Korea Contents Association
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• v.10 no.10
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• pp.267-273
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• 2010

The present study examined factors for current conditions of dental office manager in Korean dental clinic. 108 randomly selected members of Korean dental office manager responded to a questionnaire. A survey was conducted for a month from 1, June 2008, and the chi-square test and ANOVA were used in the statistical analysis. The findings of the study were as follows: The number of members depending on the type of occupation dental hospital was the highest number of members, members of the dental hygienist at the dental hospital number significantly higher. The career of dental office manager followed by 1-5 year in dental hospital, 5-10 year in dental network, 1-5 year in dental clinic accounting for 48%, 52.9%, 69.4%. The difficulty during duty performance are high expectation of owner in dental hospital, learning of dental office manager duty in dental clinic. The duty of dental office manager followed by customer service, appointment scheduling, telephone etiquette, treatment plan. Henceforth, it needs to standardize the Korean name of dental office manager and duty. Also, it have to an official certification system.

• Journal of the Korean Society for Marine Environment & Energy
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• v.15 no.2
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• pp.118-125
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• 2012

World population has increased rapidly following the industrial revolution, reaching 7 billion in 2012. Several forecasts estimate that this number will rise to about 8 billion in 2025. Improvements of living standards in developing nations have also raised resource and energy demands worldwide. In consequences, human beings have faced many global and urgent problems, such as global warming, water and food shortages, resource and energy crises, and so on. Many ocean utilization technologies for avoiding or reducing such big problems have been developed, for examples $CO_2$ ocean sequestration, seawater desalination, artificial upwelling, deepwater mining, and ocean energies. It is important, however, to assess such technologies from the viewpoints of sustainability and public acceptancy, since the aims of those technologies are to develop sustainable social systems rather than conventional ones based on fossil resources. Inclusive Marine Pressure Assessment and Classification Technology Research Committee (generally called IMPACT Research Committee) of Japan Society of Naval Architects and Ocean Engineers, has proposed Inclusive Impact Index "Triple I" as an indicator, which can predict both environmental sustainability and economical feasibility, in order to assess the ocean utilization technologies from the viewpoints of sustainability and public acceptancy. This index was considered by combining Ecological Footprint and Environmental Risk Assessment. The Ecological Footprint and the Environmental Risk Assessment are introduced in the first part of this paper. Then the concept and the structure of the Triple I are explained in the second part of this paper. Finally, the economy-ecology conversion factor in Triple I accounting is considered.