• Asian Journal of Business Environment
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• 제7권3호
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• pp.17-22
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• 2017

Purpose - Clarifying one of the biggest public Hospital Costs and incomes according to patients' case mix. It leads to prepare financial information about pubic medical tariffs and hospital operational costs. Research design, data, and methodology - This study calculates the costs both, with and without taking into account capital costs. This holds for comparison of hoteling based on case mix in all medical procedures. The checklists were reviewed and filled by reviewing accounting documents of the hospital, warehouse exclusion list, and daily books of laundry and CSR. Data was analyzed descriptively by using Excel. Results - In both cases, the hospital is losing in terms of hoteling. Because the buildings and equipment are new, this loss is not tangible. However, this will be revealed when costs of reconstruction and replacement of equipment. The loss rate per day of hospitalization was 569318 Rials for Coronary Care Unit (CCU), 528171 Rials for Post Intensive Care Unit (Post ICU), 474570 Rials for ICU, 233183 Rials for Post CCU and 204803 for Surgical ward. Conclusions - Income of hoteling was lower than its costs. ANOVA showed a strong relationship between case mix and hospital costs as well as case mix and its income. This suggests that optimal case mix can minimize the costs and maximize income.

• 한국컴퓨터정보학회지
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• 제6권2호
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• pp.20-35
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• 1999

오늘날, 타통적인 사무대은 사회.경제적 환경의 변화에 따라 사무실로서의 제 기능을 제대로 수행하지 못하고 있다. 이러한 현상은 21c에 들어서면서 더욱더 심화될 것으로 예상된다. 여기에, 그 대소의 하나로 ${\ulcorner}대체 사무기{\urcorner}$이라는 새로운 유형의 사무실을 제내하고자 한다. 대체 사무대이란, 전통적인 사무실과 대체할 수 있는 새로운 형태의 사무실로서, 팀 사무실, 호텔링, SOHO, 위성형 사무실, 가상 사무실 등이 여기에 속한다. 이들 사무실은, 강력한 정보기술을 기반으로 사무실로서의 제 기능과 그 역할을 효율적으로 수행할 수 있으므로, 정보화 사무실의 뉴 패러다임으로서 정립되고 확산될 것으로 예상된다.

• 산업경영시스템학회지
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• 제34권2호
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• pp.35-48
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• 2011

In this paper, we have studied the impact of adopting XBRL (eXtensible Business Reporting Language) on information asymmetry in capital markets with the additional research on the usefulness of XBRL data how to improve the quality of accounting information. From the Kosdaq XBRL service, the samples are selected including 38 adopted companies and the 30 non-adopted companies for the paired analysis. The daily stock return volatility (VOLA) as independent variable and other several controlling variables have been added for the regression analysis to measure the impact on information asymmetry in capital markets. he analytical result indicated that the asymmetry hypotheses that XBRL data will give a significant impact on the capital market and will reduce the volatility, which are expected in the hypotheses. This is the first analytical research on the capital market and its impacts to the capital market from adopting XBRL based accounting information. Additionally, the analysis showed the impacts on the reporting cycle of accounting information and its usefulness of accounting data itself.

• 한국기후변화학회지
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• 제6권4호
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• pp.345-355
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• 2015

In this study, we researched a space allocation method of emissions from domestic coastal shipping (passenger ship, cargo ship, fishing boats). We were building a geographic information data that is used in GIS for emissions of space allocation, and presented a methodology capable of performing the space allocated for each grid by calculating the emissions. Passenger ships were assigned emissions of routes each the ship that operated at a fixed. Emissions of crusing mode of cargo ship, was equally assigned to the safe operation line, which is defined for domestic cargo ship. Also, Emissions of maneuvering (moving into or out of port) and hoteling (operations while stationary at dock), was assigned in consideration of anchorage in the major port. Fishing boat was evenly allocated monthly emissions in the country every month fishing grounds formation zone. Based on these results, it tries to provide the basic data that can be used when you want to create a local government measures to reduce scenario in the future.