• 제목/요약/키워드: Compensation costs

검색결과 157건 처리시간 0.03초

When VMI with Consignment Brings Benefit to Supply Chain Members?

  • RYU, Chungsuk
    • 산경연구논집
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    • 제12권5호
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    • pp.7-16
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    • 2021
  • Purpose: This study intends to examine how VMI with consignment performs over time and find out its on-going impacts on the individual supply chain member's achievement. Research design, data, and methodology: This study formulates the mathematical model that represents two-stage supply chain system. By analyzing the numerical examples, this study compares VMI with consignment with the traditional system. Results: VMI with consignment eventually makes higher supply chain profit than the traditional system, even though it's early performance is poor. The influence of VMI with consignment on the performance of the supply chain member is distinct depending on the individual member and time. The consignment may not be helpful to increase the system profit, but it reduces the manufacturer's burden of costs. Conclusions: VMI with consignment improves the supply chain performance after all, and it still takes times until its benefit becomes fully realized. To be a successful collaboration program, VMI with consignment requires a carefully designed incentive scheme that provides the timely compensation to the individual supply chain members. This study also finds out that the consignment contract of this collaboration program plays a role of financially supporting the manufacturer at the early stage of its implementation.

Improvement Plan for Cash Receipt System

  • Kim, Ki Beom;Woo, Hyung Rok
    • International Journal of Internet, Broadcasting and Communication
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    • 제14권3호
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    • pp.243-248
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    • 2022
  • Considering the current situation where cash transactions account for 51.5% of private consumption expenditure, it is very important to secure a tax base by exposing business operators' cash transactions. In the September 2011 national audit, it was pointed out that although a significant part of the investment amount of businesses (VAN operators, etc.) related to the issuance of cash receipts has been recovered, they are still supported through the state tax. At this point in time when a significant amount of the initial investment has been recovered, it is necessary to study a new way to support business operators through methods other than the tax credit method. This study proposes various methods to improve the current cash receipt system and describes the advantages and disadvantages of each method. The most important thing for the improvement of the cash receipt system is that the issuance of cash receipts should be beneficial to business operators. As a result of this study, the most desirable improvement method is to provide differential compensation for the discriminatory cost because the cost is different for each cash receipt operator. For this purpose, we analyze the best way to improve the cash receipt system is a tax credit method and a tax credit for maintenance costs.

The Impact of Board Structure and Board Committee Attributes on Firm's Cash Holdings: An Empirical Study from Pakistan

  • IDREES, Muhammad;BANGASH, Romana;KHAN, Hanana
    • The Journal of Asian Finance, Economics and Business
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    • 제9권3호
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    • pp.135-147
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    • 2022
  • This study was conducted to determine whether there is a significant relationship between board structure and board committee qualities and corporate cash holdings in Pakistan. For this objective, 168 listed enterprises on the PSX for the period 2016 to 2020 were chosen as a sample from a population of 436 non-financial firms. Multiple regression analysis was used in the study to discover a relationship between board structure and board committee features and cash holdings. The study's findings revealed that board size, executive directors, and board independence have no significant impact on the firm's cash holding because they play no important part in the firm's cash holding. Auditors, audit committee size, audit committee meetings, and the compensation committee, on the other hand, have no major impact on the firm's cash holdings because they are not relevant indicators to compare with cash holdings. While board meeting frequency and leadership structure both have a negative influence on cash holding, board meeting frequency increases firm costs, whereas leadership structure causes agency problems. Results were supported by the pecking order theory, cash flow theory, and agency theory.

Development of Standard Estimates for Garden Construction: Focused on Planting

  • Hong, Kwang-Pyo;Lee, Hyukjae
    • 인간식물환경학회지
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    • 제22권5호
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    • pp.467-480
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    • 2019
  • Standard estimates are the numerical data of a unit quantity required for construction work such as the amount of materials, manpower, and the use of equipment required and are also a basis to calculate construction costs. Unfortunately, standard estimates for construction have also been used for garden construction these days as no standard estimates for garden construction have been developed or documented until now. As a result, many problems have arisen at garden construction sites since landscape construction and garden construction differ in terms of scope, size, design and construction methods. The purpose of this study was to develop standard estimates for garden construction for proper calculation of the cost of garden construction and to ensure gardens are created following appropriate construction processes. In order to develop standard estimates for garden construction, a preliminary survey was conducted on experts to understand current issues at first. After that, a questionnaire survey was done to examine problems of construction processes and ways of improvement, and on-site inspections were conducted utilizing CCTVs at construction sites to identify the actual amount of manpower required on site. Based on the results of the surveys and on-site inspections, a draft version of standard estimates for 5 types of planting work for garden construction was developed. Developing standard estimates for garden construction will serve as a stepping stone for the transparent and proper compensation for garden construction work, which will not only contribute to addressing issues between consumers and construction companies, but also to the stabilization of market economy and job creation.

대한민국 수용자 의료처우의 실질적 개선 (Substantial Improvement of Medical Care for Detainees in Republic of Korea)

  • 홍사민
    • 보건행정학회지
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    • 제33권3호
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    • pp.370-375
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    • 2023
  • The responsibility to ensure the health rights of detainees, particularly their medical rights, fundamentally lies with the state in all nations. However, in the correctional facilities of the Republic of Korea, these rights are currently not adequately safeguarded. Numerous detainees express dissatisfaction with the medical services provided and show a preference for voluntary external treatment. However, barriers such as prolonged application processes for external treatment and the requirement for detainees to cover their medical expenses present significant challenges. Therefore, the National Human Rights Commission of Korea has advocated for an increased medical budget in correctional facilities and a bolstered professional medical workforce to improve the medical care of detainees. Recommendations for improvements include: (1) establishing dedicated correctional hospitals for detainees, (2) setting up specialized correctional wards, (3) collaborating with military hospitals, (4) launching mobile medical buses for diverse specialties, (5) enhancing collaboration with public and private medical institutions, (6) increasing compensation for partnering external medical institutions, (7) improving the working conditions of medical officers, (8) safeguarding the defense rights of medical staff, (9) improving the working conditions of public health doctors from the Ministry of Justice in correctional facilities, and (10) pre-assigning public health specialists and military doctors to correctional facilities. By implementing these measures, it is anticipated that the quality of medical services in the Republic of Korea's correctional facilities will improve, reducing the demand for external treatments among detainees and ensuring their health and medical rights are realistically upheld.

항해용선계약에서 체박손해금에 관한 사례연구: 국내 판결을 중심으로 (A Case Study on Damage for Detention in Voyage Charter: Focused on the Judgment in Korea)

  • 이양기;이기영;김진수
    • 무역학회지
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    • 제45권4호
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    • pp.125-136
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    • 2020
  • Freight charges are one of the major clauses in the voyage charter. However, in case of unexpected delays at loading and discharging ports, the owner of the ship would not be willing to cover the various costs he should bear by paying the freight receives from the charterer. Therefore, the shipowner, whose time and the ship would be both considered to be an expense, would try to reduce the laytime as least as possible when signing the charter party and to receive compensation such as demurrage and damage for detention from the charterer, just waiting for the agreed laytime to pass. In this study, we review the differences between demurrage and damage for detention and examine the acknowledgeable circumstances through the actual cases. Since the shipowner and the charterer do not often agree on the damage for detention from the respective contract, it is necessary to examine each. Besides, the shipowner and the charterer must acquaint the damage for detention and specify in a contract, to compensate for the actual loss of the shipowner.

디지털 치료기기의 현황 및 개발 동향과 시사점 (Current Status, Development Trends and Implications of Digital Therapeutics (DTx))

  • 이성희;배민호
    • 전자통신동향분석
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    • 제39권4호
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    • pp.73-81
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    • 2024
  • As the demand for a healthy life increases and the use of information technology expands, interest in digital healthcare has increased. Among the digital healthcare technologies, digital therapeutics (DTx), which are capable of disease prevention, management, and treatment rather than simple healthcare, are expected to play a key role in future healthcare services. As interest in untact remote treatment that can minimize the risk of viral infection has rapidly increased since the spread of COVID-19, the application of DTx has received much attention because it can partially replace face-to-face treatment for mental illnesses, chronic diseases, and other diseases, reducing concerns about infection. In addition, because of the nature of software, DTx have lower toxicity and fewer side effects than existing treatments and do not require manufacturing, transportation, and storage like general medicines. Hence, they can be supplied in large quantities at low cost and have the advantage of lowering medical costs. However, despite these advantages, it has been pointed out that there are difficulties in investment and universal use because of the complexity of pricing and malpractice compensation. In other words, if it is difficult to prove and measure the improvements in disease management and treatment using DTx and it takes a considerable amount of time and money to do so, it will be difficult to attract investment from stakeholders such as medical providers and pharmaceutical companies. In this paper, we examine the domestic and global application status and development trends of DTx and determine the relevant implications.

스마트폰 앱 마켓 선택에 영향을 미치는 요인에 관한 연구: 앱 마켓 플랫폼 사업자 관점으로 (Research on Factors Affecting Smartphone App Market Selection: App Market Platform Provider's Perspective)

  • 이호;김재성;김경규;이영인
    • 한국지식정보기술학회논문지
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    • 제13권1호
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    • pp.11-23
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    • 2018
  • 본 연구에서는 스마트폰의 확산에 가장 주요한 요인이며 다양한 기능성 편의를 제공하는 앱을 구매하는 채널인 앱 마켓을 선택하는 요인을 합리적인 선택 이론 관점을 도입하여 실증적으로 밝혀내었다. 281건의 설문 결과 분석을 통해, 이익의 관점에서 사용편의성과 구조적 보장이 앱 마켓 선택에 유의미한 영향을 주는 것으로 검증 되었다. 반면, 고객신뢰, 정보 품질, 마켓 이미지는 앱마켓 선택에 유의미한 영향을 주지 못하는 것으로 파악되었다. 특히, 국내 앱마켓 플랫폼 제공자(KT, LG U+)의 경우, 해외 앱마켓 플랫폼사업자(구글)에 비해, 고객센터 운용, 피해보상 규정 등 구조적 보장 측면에서 우위에 있는 것으로 보인다. 하지만, 구글 앱 마켓의 경우는 모든 안드로이드 폰에 사전 설치되어 통신사 별로 타 앱마켓을 이용하기 위해 추가적으로 설치해야하는 불편함이 없어 국내 제공자보다 사용자 편의성에서 우위에 있다고 판단된다. 이는 국내 앱마켓 플랫폼사업자에게만 불리하게 작용하고 있어, 정책적 해결점 마련이 필요하다. 사업자비용의 관점에서는 금전적인 전환 비용과 비금전적인 전환 비용 모두 앱 마켓 선택에 유의미한 영향을 주는 것으로 나타났다. 특히, 비금전적인 전환 비용은 국내 앱마켓 플랫폼사업자에게 부정적인 영향을 주는 것으로 나타났다. 이는 국내 앱마켓의 서비스 기대 수준이 낮다고 인식되어 있고, 신규 사용자가 사용하기 위해 회원 가입 등 소요되는 시간적 비용요소가 크다고 인지되어 있다고 설명될 수 있다. 국내 앱 마켓 사업의 활성화를 위해 개선이 필요한 항목으로 보인다. 본 연구를 통해 기존 대부분의 연구들이 앱 선택 요인에만 집중되었다는 한계를 극복하고 앱 마켓 선택 요인을 밝혀내었다는데 본 연구의 의의가 있다고 볼 수 있겠다.

병원중심 가정간호사업 관리대상범위 확대를 위한 기초연구 (A Preliminary Study for Expending of Hospital-Based Horne Health Care Coverage - Focused on Accident Inpatients Who has the Workers Compensation Insurance -)

  • 이숙자;이진경;유호신
    • 가정∙방문간호학회지
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    • 제6권
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    • pp.5-18
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    • 1999
  • This study was attempt to encourage for developing on rehabilitation delivery system and programs as a substitute service instead of hospitalization for accident patients at work, such as hospital based home health care nursing service. It needs vary substitutes service of hospitalization to curtail the length of stay for inpatients who were hospitalized with workers compensation insurance. It focused on developing an estimation of early discharge day of accident inpatients based on a detail statement of treatment for 115 inpatients who were hospitalized at General Hospital in 1997. This study has four specific purpose as follows. First, to find out the status of health service utilization. Second, to estimate the early discharge days and income increasing effect based on the early discharge for those patients. Third, to identify the factors to affect total medical expenditure and the length of stay for those inpatients. Forth, to figure out the need of utilizing home health care nursing service for accident patients. In order to analyze of the length of stay and medical expenditure for inpatients who were hospitalized due to the accident, the authors conducted with micro-analysis and macroanalysis from medical records and medical expenditure records. Micro-analysis was done by nominal group discussion of 4 expertise with the critical criteria. such as a decrease in the amount of treatment after surgery, treatments, tests, drugs and changes in the tests consistency, drug methods, vital signs, start of ROM exercise, doctor's order, patient's outside visiting ability, stable conditions. In addition to identify affected variables for medical expenditure. the length of stay and income effect due to early discharge day, the data was analyzed with multiple regression analysis and linear regression analysis model by SPSS-PC for windows and Excell program. Results of this study as follows. First, the mean length of stay was 37.1 days, whereas the mean length of stay due to early discharge was 28.2 days at the hospital. The estimation of early discharge days were shown that depends on the length of stay. The longer length of stay, the longer length of early discharge days, such as under 7 days length of stay patients was to estimated the mean length of stay was 4.9 days and early discharge days was 4.6. whereas the mean length of stay was 122.6 days and early discharge days was 92.0 respectively. The mean medical expenditure per day were found to be 133.409 Won. whereas the mean medical expenditure per day was shown negative linear trends according to the length of stay at the hospital. The estimation results of the income effect due to 11 early discharge days per bed was around 2,150,000 won. However, it means not the real benefits from early discharge, but the income increasing amount without considering medical prime cost in general hospital. Therefore, it needs further analysis on the cost containments and benefits under the considering as well turn over rates per bed as the medical prime costs. The length of stay was most significant and the sign was positive to the total medical expenditure, as expected. Surgery and patient's residential area also an important variable in explaining medical expenditure. The level of complications was most significant variable in explaining the length of stay. The level of the needs on horne health care nursing service which can be used for early discharge accident patients were shown very high. The needs distribution varied from 65.5% of patients and 88.9% of caregivers, to 96.4% of doctors, and 99.1% of nurses. In addition horne health nurse responded that they can be managed the accident inpatients from early discharge. From these research findings. the following suggestions has been drawn it needs to develop strategies on rehabilitation delivery system in order to focused on consumer's side which is planned for 21 century health policy in Korea. Vary intermediate facilities and horne health care would have been developed in the community based for comprehensive rehabilitation services as a substitutes of hospitalization for shortening the length of stay of hospitalizations. In hospital based horne health care nursing service, it's available immediately to utilize for the patients who wanted rehabilitation services as a substitutes of hospitalization under the cooperations with workers compensation insurance company.

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보험범죄특별조사팀(SIU)의 근무환경과 보험범죄에 대한 일반적 인식이 직무만족도에 미치는 영향 (The Relationship between Work Environment factors, Perception of Insurance Crime and Job Satisfaction among Special Investigation Unit(SIU))

  • 윤명성;이완희;이승애
    • 시큐리티연구
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    • 제32호
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    • pp.151-176
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    • 2012
  • 현재 보험범죄는 해마다 증가하고 있으나 정부차원에서 보험범죄를 적발하거나 방지하기 위한 전문조직은 미비한 실정이다. 이러한 보험범죄로 인한 피해는 인명과 국민경제 측면에서 매우 심각한 실정이다. 보험범죄는 보험회사의 경영수지를 악화시키는 것은 물론이고, 보험금의 부정유출로 인해 보험사의 손해율을 악화시킴으로써 보험사 부실의 원인이 될 수 있다. 이는 결국 보험사의 보험료 인상으로 이어져 결국, 보험가입자의 보험료 인상이라는 문제를 야기시킨다. 이러한 이유로 1996년부터 보험회사들은 보상조직 내에 보험사기를 전문적으로 조사하기 위한 보험범죄특별조사팀(Special Investigation Unit, SIU)을 구성하기 시작하였다. 하지만 현재의 SIU는 보험범죄의 예방을 위한 다양한 업무를 효율적으로 수행하기에는 아직 그 인력과 재원이 부족한 수준이다. 따라서 본 연구는 갈수록 심각한 사회문제로 주목받고 있는 보험범죄를 실제 현장에서 담당하고 있는 SIU 구성원을 대상으로 현재의 근무환경과 보험범죄에 대한 일반적 인식이 그들의 직무만족에 미치는 영향에 대하여 알아보았다. 본 연구는 이러한 현장조사 분석을 바탕으로 현재 SIU 구성원들의 보험범죄 인식 및 근무 환경을 분석하고, 직무만족 향상을 통하여 구축할 수 있는 효과적인 보험범죄 대응 방안을 마련하는 데에 목적이 있다.

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