• Korea Journal of Hospital Management
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• v.6 no.2
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• pp.37-69
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• 2001

A new cost management system, called Activity Based Costing (ABC) system, has arisen to solve the limitation of a Traditional Cost Accounting (TCA) system until last two decades and ABC has been applied by many companies. TCA systems have limitation in tracing cost because they arbitrarily allocate overhead cost to the cost objects without standard for direct cost distribution. ABC is an accounting system that assigns costs to products or services based on the resources they consume. The costs of all activities are traced to the products for which they are performed. Therefore ABC is a cost management system that provides a matrix to accurately quantify consumed resources triggered by activities and activities triggered by products and services. There is little implementation of ABC in the health services field, one of service industries, due to complicated and many activities, and volatile cost object. However, the necessity for applying reasonable cost accounting system is largely issuing as strategy responding hostile environment, and financial pressure, and it is imperative to implement the Activity Based Costing (ABC) system. Therefore, this study presents the framework to develop ABC system for total health service organizations. Cost objects in this study base on medical service activities per health insurance claim from one general hospital located in Metropolitan Statistical Areas (MSAs). Medical service activities include all health insurance claims in the hospital. The purpose of the study is presenting useful tools and basic frame to develop Activity Based Costing system for health service organizations which want to use ABC system. The steps to develop ABC system for health service organizations are following: 1. Identifying of activity centers; 2. Definition of cost objects and activity by activity center; 3. Analysis of activity and tracing activity contribution; 4. Allocation of direct cost for specific activity; 5. Allocation of indirect cost for specific activity; 6. Allocation of depreciation for facilities, applicants, and consumption goods; 7. Allocation of administration cost; 8. Allocation of cost among activity centers; and 9. Tracing cost of cost objects by activity center. This study identified necessary information from existing reports which hospitals generally made by each step, and defined outcome which had to be produced in each step using this information. The steps of this study had limitation to apply all different size hospitals because the steps were structured ABC system by one hospital, however, this study used similar basic framework and methods with general cases. When a health service organization want to apply Activity Based Costing (ABC) system on all activities of it in future days, this study is very useful to design system structure in the health service organization.

• Asia Marketing Journal
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• v.11 no.3
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• pp.125-149
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• 2009

Many studies have been conducted to find the causal factors that influence salesforce performance and turnover behavior. This study focuses on the turnover intention of salesperson. Specifically this study argues that the causal relationship among job performance, job stress and turnover intention will be mediated by job conflict of salesperson. We develop the hypotheses from the conceptual framework and empirically test them for the salespersons of lifetime insurance companies. Based on the previous studies and conceptual framework developed in this study, we derive 8 hypotheses. <Figure 1> shows the conceptual framework from which hypotheses are derived. Hypotheses for the empirical test are as follows: H1: Job performance will have negative impact on the turnover intention. H2: Job performance will have negative impact on the job conflict. H3: Job stress will have the positive relationship with the turnover intention. H4: Job stress will have the positive relationship with the job conflict. H5: Job conflict will have the positive relationship with the turnover intention. H6: The negative impact of job performance on the job conflict will be moderated by job education/training. H7: The positive impact of job stress on the job conflict will be moderated by job training. H8: The positive impact of job conflict on the turnover intention will be moderated by the switching costs. To test the 8 hypotheses, we estimate the level of fitness and parameters of structure equation model by using AMOS 5.0. <Table 1> shows the results of empirical tests for hypotheses. <Table 2> shows the moderating effect of job training. <Table 3> shows the moderating effect of switching costs. This empirical study finds interesting results. The job training has the moderating effect on the causal relationship between job performance and job conflict. But it is found that the job training has not the moderating effect on the causal relationship between job performance and job conflict. These results may be due to the fact that Korean insurance company mainly focuses on training of the job skill and knowledge, not motivational elation of salesforce.

• Journal of Distribution Science
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• v.15 no.2
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• pp.101-109
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• 2017

Purpose - Previous studies related to emotional labor of salespeople have mainly focused on identifying the antecedents of emotional exhaustion and turnover intention and exploring the mitigating effects salespeople's motivation on emotional exhaustion and turnover intention. They also demonstrates that there are different roles for moderating in social support, which means mental/physical support related to the job in supervisors, colleagues and organizations. The purpose of this paper is to investigate how service employees' surface acting affect turnover intention through emotional exhaustion. Another important objective of this paper is to investigate whether perceived social support moderates 1) the relationship between surface acting and emotional exhaustion 2) the relationship between emotional exhaustion and turnover intention. Research design, data, and methodology - To test the hypotheses, we collected the data from Korean insurance company sales employees. A total of 235 responses were received, from which 220 usable responses were obtained after list-wise deletion. Working with a sample of 220 responses, structural equation modeling was employed to empirically test research hypotheses(

The relationship between surface acting and emotion exhaustion,

The relationship between emotion exhaustion and turnover intention,

The moderating effect of perceived social support(PSS) on the relationship between surface acting and emotion exhaustion, and

The moderating effect of perceived social support(PSS) on the relationship between emotion exhaustion and turnover intention. SPSS 22.0 and AMOS software were used in these data analysis. Results - The service employees' surface acting was positively related to the emotional exhaustion; in turn, the service employees' feelings on emotional exhaustion are positively related to turnover intention. In addition, Perceived Social Support significantly moderated the relationship between surface acting and emotional exhaustion. However, perceived social support has a non-significant moderating effect on the path from emotional exhaustion to turnover intention. On the basis of these results, the following conclusion can be drawn. First, distribution service companies will be needed the administrative efforts to offer counseling programs and space to provide their members with enough rest in experiencing psychological pain due to the salespeople's surface acting. Also, it is necessary for distribution service companies to identify and share the examples of successfully solving emotional exhaustion caused by salespeople's surface acting.

• Journal of Korean Physical Therapy Science
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• v.9 no.3
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• pp.129-140
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• 2002

This study intended to find out how the handicapped use medical aid, their satisfaction at using it and so on. First a preliminary survey(Apr. 20$\sim$24, 2002) was made for the handicapped who had been cured for rehabilitation by wearing medical aid at hospitals and welfare center in Jeonbuk region. Then total 120 subjects were asked to fill out a standardized questionnaire from May 15$\sim$22, 2002. Out of total 95 questionnaires collected, 84 questionnaires were analyzed except for 11 cases unsuitable for the intention of this study. The results can be outlined as follows: 1. In general characteristic, it was found that the causes of disability included disease(35 respondents; 41.7%), traffic accident(23 respondents, 27.4%) and so on. In addition, 1st handicap comprised the majority(32 respondents; 58.2%) in handicap grade and ankle foot orthosis(or b-k orthosis) was most often used as medical aid(28 respondents: 33.3%) 2. In particular, it was also shown that the 1st handicap mainly resulted from traffic accident(15 respondents, 27.3%) and post-disease disability (11 respondents, 20.0%). They wore medical aid for 1 year or less on the average, because they were hospitalized for cure, which showed statistically significant level(P<0.05). 3. It was found that total 69 respondents(82.1%) were more or less satisfied with their medical aids depending on the causes of disability, and total 46 respondents(83.6%) were satisfied with their aids according to their handicap grade, but there were no statistical significance. 4. Total 56(66.7%) respondents answered that they would purchase medical aid on their own expenses, when they became handicapped. And the price of medical aid ranged from $\300,000{\sim}400,000$(25 respondents: 29.8%) to \ 500,000 or more(24 respondents: 28.6%). It means that they purchased more or less expensive medical aid on their own expenses, which showed statistical significance(P<0.05). 5. If there was any failure of medical aid, 9 respondents(37.5%) answered that they would be serviced from medical companies, and 7 respondents(29.2%) would be serviced from medical aid manufacturers. Most respondents were serviced for their medical aids from related companies. For the question about the causes of dissatisfaction upon repair service, 11 respondents(45.8%) answered that existing service company provided unskilled repair services and other respondents answered that there was no spare part or higher service expenses than they thought. These answers had the statistical significance(P<0.05). However, 20 respondents(79.2%) answered that they were satisfied with the repair service, which means that most respondents are satisfied with the service. In view of the results as described above, it can be concluded that their handicap or disability results from disease or sequelae after traffic accident and most of the affected wear their own medical aid. In the future, it is required that the medical insurance should cover those medical aids, and the service for failed medical aids should be commissioned by technical serviceman to realize customized manufacture and repair service according to different causes so that the handicapped can enjoy more or less comfort and convenience in their daily lives without any extreme difficulty.

• Information Systems Review
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• v.6 no.1
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• pp.103-121
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• 2004

It is necessary to assess and reap the benefits of integrating BP(Business Planning) and ISP(Information Systems Planning) in creating competitive advantage and ensuring superior financial performance. Securing and maintaining of integration between BP and ISP is frequently cited as a critical concern of IS managers. In general, however, BP and ISP are not integrated, and organization's strategy isn't supported effectively. Therefore, this paper identifies the current stage of BP-ISP integration of Korean insurance industry based on the survey and then reveals inhibiting factors and enabling factors for BP-ISP integration through the interview with IS managers of type 3 and type 4 companies. The results of this paper suggest factors to accomplish BP-ISP integration successfully for companies which are considering BP-ISP integration.

• The Korean Society of Law and Medicine
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• v.12 no.1
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• pp.133-173
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• 2011

Since mid-1960s the reports from the Surgeon General, the World Health Organization, and other health experts state that there is no risk-free level exposure to smoking and secondhand smoke. Tobacco smoke is made up of more than 7,000 chemicals. Hundreds are toxic, and at least 70 are carcinogens. The chemicals in tobacco smoke reach smoker's lungs quickly every time smoker inhale causing damages immediately. Inhaling even the smallest amount of tobacco smoke can also damage smoker's DNA, which can lead to cancers. Smoking is responsible for more than 87% of lung cancers, but there are a host of other chronic diseases directly related to exposure to tobacco smoke. It's also a major cause of heart disease, stroke, aortic aneurysm, peripheral arterial disease and most of the other diseases. In the United States, each year with more than from 440,000 to 520,000 deaths caused by smoking and exposure to involuntary smoke. They conclude that smoking is the single most important source of preventable morbidity and mortality. The United States of America have about 60-year history of tobacco litigation. Tobacco litigation has been an important tool in tobacco control strategies aimed at limiting the activities of tobacco companies and providing redress to people who have become ill as a result of their use of tobacco products. Tobacco litigation is a kind of tort litigation. Quite often, as in the asbestos and other mass tort litigation episodes, tobacco litigation can play an educational role, warning the public about the magnitude of health risks that might otherwise be less clearly perceived. Tobacco litigation allows smokers, their families or other victims of smoking to sue tobacco companies in order to be compensated for the harm they have suffered. Potential benefits of tobacco litigation include compensation for smoking-related damages, strengthening regulatory activity, publicity, documents disclosure and changing tobacco industry behavior. And also tobacco litigation can limit the political activities of tobacco industry, protect human rights of smokers and non-smokers, increase burden to tobacco price-up and enhance the effects of law and politics in public health.

• THE INTERNATIONAL COMMERCE & LAW REVIEW
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• v.38
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• pp.123-152
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• 2008

It is a basic rule in the credit law that original documents are required unless otherwise stipulated by the credit. Due to modern technology enabling documents to be produced in many ways it may not always to decide whether a document is original or a photocopy. In consideration of modern technology and the advent of new methods of document production, ICC has drawn up the provisions on original documents in Article 22 (b) of UCP 400 for the first time. The equivalent provision in UCP 500 is Article 20 (b). As a result of many queries to ICC Banking Commission on what constitutes an "original" documents under UCP 500 and several court cases in connection with original documents, the ICC Banking Commission has issued Decision on original documents in July 1999. Based on this Decision, the ICC dealt it in Article 17 under UCP 600 which came into force on July 1, 2007. There are some changes, replacements and new provisions of UCP 600 concerning original documents and copies. Importers, exporters, insurance companies, other third parties and, above all, banks should pay attention to some changes and implications of UCP 600 concerning original documents and copies. The purpose of this paper is to examine the provisions on original documents and copies under UCP 600. For this purpose, firstly this study deals with the relative provisions on original documents and copies under pre-UCP 600. Secondly this study considers the provisions on original documents and copies under UCP 600. Thirdly this study compares the provisions under pre-UCP 600 with the provisions under UCP 600. Finally this study analyzes the cases decided both home and abroad in connection with original documents. This paper contribute to help the parties to letters of credit to understand the provisions on original documents and copies under UCP 600.

• The Journal of the Korean dental association
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• v.53 no.2
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• pp.82-95
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• 2015

Background: Interest in medical malpractice claims and accidents is a day-to-day social issue to general public as well as medical personnel. Related laws and regulations already have been established, and institutions based on the laws and regulations also have been founded. However, in our dental community, interest and response to the issue seem insufficient. Methods: We searched four medical literature databases that are mainly cited in the medical community. Keywords including 'dental malpractice claims', 'patient safety' and 'medical accident' were used for the search. Among the selected literatures, we chose specific ones separately whose content is authentic and easily approachable. Results: Medical malpractice claims and accidents tend to increase around the world. As the cost or the difficulty level of surgery increases, the dispute rate also increases, which appears even more apparent in developed countries. Preventive measures to prevent the disputes and accidents are not significantly different. Three critical of them include relationship of doctor with patient, the informed consent and medical record. Conclusion: Tools for accident occurrence or communication improvement have been introduced. All of those cost time and money. However, education or professional request of liability insurance companies, self-education and provision of guidelines can be immediately implemented. To implement those, dentists' promotion at the regional or national level is imperative. rhBMP-2 is widely used at sinus augmentation, alveolar bone defect, and socket preservation.

• CELLMED
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• v.6 no.3
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• pp.15.1-15.4
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• 2016

Evidence based practice (EBP) is a system of applying the most current and valid high quality evidence to support clinical decision making in a healthcare setting. In the twenty five years since its inception, EBP has become the accepted benchmark for excellence in healthcare. Although the system emerged within the biomedical sciences, in the years since EBP has become normative across all healthcare modalities from dentistry, allied health to complementary and alternative medicine (CAM). Practicing evidence based medicine within any modality potentially offers the patient the best available care based on high quality evidence. Yet it is the nature of the evidence that provokes some questions about the suitability of EBP across all modalities of healthcare. The meta analysis of randomized controlled trial (RCT) stands at the pinnacle of the hierarchy of evidence in EBP. This forms a challenge to CAM due to the difficulty in reducing the elementals of a holistic naturopathic assessment of a patient into an answerable question to be tested within a RCT. On one level this makes EBP paradigmatically incompatible with CAM, yet on another level it presents the opportunity to redefine the parameters of what is considered high level evidence. EBP has become a tool, and at times a weapon wielded by governments and health insurance companies to direct healthcare funding and policy. The implications of the nature of accepted evidence are becoming far reaching. The pursuit of the best available healthcare for each individual is the focus of EBP. However, the injudicious use of this system to direct health policy is fraught with biomedical bias and dominance. This issue raises the challenge to CAM to present high level evidence according to the rules of evidence, or face the annihilation of centuries of empirical knowledge.

• Journal of the Korean Society for Library and Information Science
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• v.40 no.2
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• pp.103-123
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• 2006

Assuming that the knowledge creation and retrieval functions could be the most important factors for a successful knowledge management(KM) especially during the promotion stage of KM, this study suggests an e-learning application as one of best methods for producing knowledge and also the integrated knowledge repository model in which learning, knowledge. and information objects can be semantically associated through topic map-based knowledge map. The traditional KM system provides a simple directory-based knowledge map. which can not provide the semantic links between topics or objects. The proposed model can be utilized as a solution to solve the above-mentioned disadvantages of the traditional models. In order to collect the basic data for the proposed model, first, case studies utilizing interviews and surveys were conducted targeting at three Korean insurance companies' knowledge managers(or e-learning managers) and librarians. Second, the related studies and other topic map-based pilot systems were investigated.