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.
In this paper, we aim to advance our knowledge about factors influencing rapid globalization of firms in Korea. Through analysing empirically, this study focuses on the effect of technology competencies and marketing competencies and network in Korea rapid globalization. The subject of this study was foreign subsidiaries that entered in korea to expand their business overseas. This study are examined by the sample of 186 foreign subsidiaries operating in Korea. The empirical results from structural equation modeling and regression analysis. Our findings show that marketing competencies, technological competencies and network are key drivers of rapid globalization in Korea market. Meanwhile, we also find that marketing competencies related to overseas market development in B2C foreign subsidiaries and technology competencies related to overseas market development in B2B foreign subsidiaries. And it was revealed in the path analysis using AMOS model that the relevancy of the study model was higher for B2C foreign subsidiaries than B2B foreign subsidiaries and the explanatory power(statistic index) revealed to be 31.9% higher for B2C foreign subsidiaries than B2B foreign subsidiaries in the effect relation on the rapid globalization in Korea market. Company type (B2C/B2B) was revealed moderating factor on the rapid globalization. Our study confirmed that marketing, technological competencies and network of firms effects on the rapid globalization in Korea.
The Journal of The Korea Institute of Intelligent Transport Systems
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v.19
no.1
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pp.44-57
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2020
A dedicated short-range communications (DSRC) traffic information system is a detection system for a section of road using communication between roadside equipment and on-board High-Pass units to collect road traffic information and provide reliable traffic information to drivers. The Ministry of Land, Infrastructure, and Transport announced that a DSRC system must be supported to pass the performance evaluation of an intelligent transportation system (ITS), and the performance evaluation for DSRC systems installed in expressways and national highways is started. Currently, DSRC traffic information systems are only managed for maintenance and functional-monitoring purposes, which means that detailed criteria for the operation of a DSRC traffic information system, such as communication range, the direction of the antenna, and the power of the radio wave, etc., need to be established. In this paper, the criteria of the performance evaluation of a DSRC traffic information system are presented for different road types and road environments. The proposed performance evaluation criteria included the communication range and communication power of roadside equipment. In addition, installation criteria, such as the direction of the antenna, and the height and angle of the installed system, are presented for different road types and road environments. The criteria presented were evaluated for DSRC roadside equipment and documented to improve system maintenance and quality control of the communication system.
Journal of the Institute of Electronics Engineers of Korea SD
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v.47
no.5
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pp.71-79
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2010
This paper presents a design of a LLC resonant controller IC. LLC resonant controller IC controls the voltage of the 2nd side by adjusting frequency the input frequency of the external resonant circuit. The clock generator is integrated to provide the pulse to the resonant circuit and its frequency is controlled by the external resistor. Also, the frequency of the VCO is adjusted by the feedback voltage. The protection circuits such as UVLO(Under Voltage Lock Out), brown out, fault detector are implemented for the reliable and stable operation. The HVG, and LVG drivers can provide the high current and voltage to the IGBT. The designed LLC resonant controller IC is fabricated with the 0.35 um 2P3M BCD process. The overall die size is $1400um{\times}1450um$, and supply voltage is 5V, 15V.
Journal of the Institute of Electronics and Information Engineers
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v.51
no.6
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pp.132-142
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2014
In this paper, we propose a traffic lights detection method using visual attention and spot-lights detection. To detect traffic lights in city streets at day and night time, the proposed method is used the structural form of a traffic lights such as colors, intensity, shape, textures. In general, traffic lights are installed at a position to increase the visibility of the drivers. The proposed method detects the candidate traffic lights regions using the top-down visual saliency model and spot-lights detect models. The visual saliency and spot-lights regions are positions of its difference from the neighboring locations in multiple features and multiple scales. For detecting traffic lights, by not using a color thresholding method, the proposed method can be applied to urban environments of variety changes in illumination and night times.
This paper analyzes insurance crimes using a game theoretic model. In blackmailing cases involving automobile accidents, insurance criminals deliberately induce innocent drivers(victims) to commit a moving violation such as crossing over the center dividing yellow line, and collide with the victims. After the collision, the criminals and the victims effectively engage in a bargaining game over the amount of the settlement for the damage. Because the penalty for that kind of moving violation is very severe (even criminally prosecuted), the victims do not have much bargaining power. Exploiting the weak bargaining power of the victims, the criminals demand and receive huge compensation (including settlement) from the victims. In the model, it is shown that under the current law agents have perverse incentives leading to insurance crimes. The criminals have incentive to induce car collisions and extract huge settlement from the victims. Based on the analysis, it is suggested that lowering the severity of penalty for certain kind of violation may be needed to prevent insurance crimes, in addition to increasing the crime investigation activities and strengthening punishment for insurance criminals.
Journal of The Korean Association For Science Education
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v.34
no.8
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pp.719-730
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2014
The purpose of this study was to investigate elementary school students' perceptions about science, engineering and technology and their images of scientists, engineers, and technicians. In order to investigate students' images of scientists, engineers, technicians and student's perception of science, engineering, and technology, we used the tools "Draw a scientist at work, Draw an engineer at work, and Draw a technician at work". We have revised the tool DAST (Draw a scientist test), which was used in Fralick et al.'s study (2009). Subjects were 209 6th grade students sampled from an elementary school in G-city in Korea. According to the results of this study, the students' representative image of a scientist was similar to stereotypical scientist image in previous studies, but the students perceived science as a field of research with various professionals. The students' representative image of an engineer was a man with short hair, no beard or mustache, wearing ordinary clothes but no glasses. The engineer was designing or constructing a ship, a robot, a computer, and an airplane. The students' representative image of a technician was a man with short hair, wearing protective goggles and a mask for welding. The technician was fixing a car, a robot, a rocket, etc. and working with wrenches, hammers, screw drivers, welding machines, etc. Many students didn't perceive engineering and technology as fields of research. Also, many students didn't variously perceive engineering and technology as fields and ways of study.
Journal of the Institute of Electronics Engineers of Korea TC
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v.43
no.9
s.351
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pp.32-39
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2006
5.8GHz DSRC(Dedicated Short Range Communications) is a short to medium range communications service that supports both public safety and private operations in roadside to vehicle and vehicle communication. However the 5.8GHz frequency may cause the shadowing effect or communication blocking problem when there is an obstacle or another vehicle between RSE (Road Side Equipment) and OBE (On Board Equipment). In this paper, to solve this problem of the 5.8GHz DSRC, we propose a relay protocol based on the standard of DSRC radio communication between RSE and OBE in the 5.8GHz band made by TTA (Telecommunication Technology Association). By using the proposed relay protocol to DSRC system and intervehicle communication, we also consider a fixed relay protocol and mobile relay protocol. We expect to apply this relay protocol for the DSRC intervehicle communication and video communication between drivers and safe distance among vehicles in the near future.
Kim, Sungho;Choi, Booyong;Cho, Taehwan;Lee, Yongkyun;Koo, Hyojin;Kim, Dongsoo
Journal of the Ergonomics Society of Korea
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v.35
no.5
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pp.371-381
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2016
Objective:This study aims to evaluate the features of heart rate variability (HRV) and respiratory signals as indices for a driver's drowsiness and waking status in order to develop the classification model for a driver's drowsiness and waking status using those features. Background: Driver's drowsiness is one of the major causal factors for traffic accidents. This study hypothesized that the application of combined bio-signals to monitor the alertness level of drivers would improve the effectiveness of the classification techniques of driver's drowsiness. Method: The features of three heart rate variability (HRV) measurements including low frequency (LF), high frequency (HF), and LF/HF ratio and two respiratory measurements including peak and rate were acquired by the monotonous car driving simulation experiments using the photoplethysmogram (PPG) and respiration sensors. The experiments were repeated a total of 50 times on five healthy male participants in their 20s to 50s. The classification model was developed by selecting the optimal measurements, applying a binary logistic regression method and performing 3-fold cross validation. Results: The power of LF, HF, and LF/HF ratio, and the respiration peak of drowsiness status were reduced by 38%, 22%, 31%, and 7%, compared to those of waking status, while respiration rate was increased by 3%. The classification sensitivity of the model using both HRV and respiratory features (91.4%) was improved, compared to that of the model using only HRV feature (89.8%) and that using only respiratory feature (83.6%). Conclusion: This study suggests that the classification of driver's drowsiness and waking status may be improved by utilizing a combination of HRV and respiratory features. Application: The results of this study can be applied to the development of driver's drowsiness prevention systems.
The Journal of the Korea institute of electronic communication sciences
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v.11
no.5
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pp.531-538
/
2016
Driving behaviors such as speeding and illegal u-turn which violate traffic rules are main causes of car accidents, and they can lead to serious accidents. Bus drivers are less aware of dangers of illegal u-turn, and infrastructures such as traffic enforcement equipment and watchmen are deficient. This research aims to develop technology for estimating driving behaviors based on map-matching in order to prevent illegal u-turns. For this research, 23,782 of u-turn permit data and 146,000 of speed limit data are collected nationwide, and an estimation algorithm is built with these data. Then, an application based on android is developed, and finally, tests are conducted to assess the accuracy in data computations and GPS data map-matching, and to extrapolate driving behavior. As a result of the tests, the accuracy results in the map-matching is 86% and the assessment of driving behavior is 83%, while the display of the data output yielded 100% accuracy. Additional research should focus on improvement in accuracy through the development of a robust monitoring system, and study of service scenarios for technology application.
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