• Journal of Industrial Convergence
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• v.1 no.2
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• pp.173-191
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• 2003

Usually there are two ways in the method of accounting on tax purpose. One is the method of accrual basis accounting, the other is the method of cash basis accounting. Accrual basis accounting is used broadly not only in financial purpose, but also tax purpose. But, that method is not fit at some special case. For example, lawyer, bank, consulting, small business would like to use the method of cash basis accounting because it is more convenient in book-keeping than the method of accrual basis. I insist on regulating this cash basis accounting.

• Journal of Industrial Convergence
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• v.14 no.2
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• pp.25-31
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• 2016

As the importance of big data begins to be recognized, the government, local self-governing bodies, and corporations have taken interest in big data. However, unlike the past, there is various typical and atypical data, and some fields make use of big data planning and analytical technique, which is opening a way to capture new opportunities. The present study analyzes an improvement plan for bicycle roads by using the public data of Seoul and proposes its implications.

• Korean Journal of Construction Engineering and Management
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• v.20 no.6
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• pp.44-56
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• 2019

Recently, the paradigm of SOC investment has shifted from new construction to maintenance. This shift became more important for the highway system because it is as one of the most important SOC. In Korea, highway maintenance costs are about 20% of the total annual highway construction budget, which is about two-thirds of developed countries. In addition, establishing standardized guidelines for the highway maintenance operation is not in place. Therefore, in order for domestic road construction and maintenance technology to secure competitiveness in the global construction market, it is urgent to improve the management capacity for maintenance as well as the technology and management capacity. This study examines highway maintenance practices in OECD countries such as North America, Europe, Australia, New Zealand, and Japan to identify core elements of highway maintenance practice. It is imperative to establish a comprehensive management system based upon asset management principle. Even if the budget for the highway construction is reduced, investment in maintenance needs to be maintained.

• Journal of Digital Convergence
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• v.17 no.3
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• pp.139-152
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• 2019

In the fourth industrial revolution and the era of convergence and integration, on the situation that the internal colleges are needed active change included in the improvement of educational quality, I tested it on the purpose of empirical analysis with SPSS v.18 how colleges' efforts on the first periodic Organization Evaluation And Accreditation System(OEAAS) affects on the Perceived Management Performances on the perspective of BSC. As the test result, the Degree of Awareness of Colleges' Efforts on the OEAAS affects on just Colleges' Learning and on Growth. The Degree Propriety of Preparation of the OEAAS affects on Customer Performance, on Internal Process Performance, and, on Finance Performance. And the Degree of Satisfaction of Internal Assessment affects on all of BSC 4 performances. The results of this research could be used on making the management idea of colleges' performance on the OEAAS. In the future, it would be needed advanced researches which are able to make relatedness to the expanse of management performance with the OEAAS.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.14 no.2
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• pp.31-46
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• 2019

As the importance of venture firms has increased as a new growth engine, the South Korea government makes various efforts to establish healthy ecosystems for ventures and start-ups. Especially in order to foster the competitiveness of venture firms, various support policies such as financial and R&D expenses are being expanded and promoted. In this study, the author analyzed the impact of government funding on venture firms' internal competencies and management performance by using the resource-based theory. Moreover, this study tested the moderation effect of firm's growth stages. Unlike previous studies, this study focused on qualitative rather than quantitative aspects of internal competencies and the financial and non-financial performance are used to measure the management performance of the ventures to examine the effects of government funding for venture firms in more details. For the purpose of verifying the hypothesis of this research, "The Research On The Precision Status Of Venture Firms" in 2017 from the Ministry of Small and Medium Business was utilized, which has been compiled since 1999. According to the results of this study, the government funding experience did not significantly affect the company's internal competencies and financial performance, but had a significant impact on the non-financial performance, which in turn seemed to have a significant effect on the financial performance. In addition, it was found that the technology, price, design, and quality competencies affected non-financial performance, while the organizational management and marketing competencies did not. However, the price, design, organizational management, and marketing competencies affected financial performance, while the technology competency was not. Finally, there were no differences in the effectiveness of government funding, depending on the growth stages.

• Korea Journal of Hospital Management
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• v.19 no.3
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• pp.1-10
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• 2014

The purpose of this study was to present base data for an efficient management of medical expenses at the hospital management by doing grasp of status of medical expenses from seamen's insurance by voluntary agreements. A Object of study is analyzing the data of medical expenses occurred from the total number of 2,699(inpatients 507, outpatients 2,192)cases who were covered by seamen's insurance at a general hospital which is located in Pusan Metropolitan City during 48 months from January 1, 2009 to Dec 31, 2012. The main results of this study are as follows: accrual medical expenses are the ship management companies member of P&I insurance is the most highest but share of receivables are the Korean ocean-going companies member of P&I insurance is the most highest, therefore, Korean ocean-going companies focus strictly than the payments from accounts receivable management should be considered to reduce the occurrence and concerning the turn around period of medical receivables are 4 months to 6 months during a research period. Therefore, it will be needed for managers of hospitals to prepare differentiated management based on the characteristics of each in insurer and to have recovery strategies of uncollected medical expenses.

• Journal of the Korea Safety Management & Science
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• v.10 no.2
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• pp.133-141
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• 2008

The need for total enterprise management that covers from accepting orders, design, cost, procurement, manufacture, and delivery has been recently raised in order for efficient project management of small and medium size plant construction enterprises. This trend is reflected in the introduction of EPM(Enterprise Project Management) solutions by some shipbuilding enterprises and large construction corporations. In step with the trend, small and medium size plant construction enterprises are enabled to provide knowledge base in terms of reducing cost and production period and managing portfolio for accepting orders and attaining contract by inducing customized EPM This study presents a design of customized EPM based on a case study of a company. It exhibits a collaborative/collaboration resource-supply model which can be universally applied to small and medium size job-order production enterprises. The research discusses that under the assumption that information is shared internally between departments on planning, supply, manufacture, and quality control in order to create collaborative environment and close participation is created externally between suppliers and orderers, productivity can be improved in cost reduction through planning efficient collaborative supply model.

• Journal of Fashion Business
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• v.16 no.5
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• pp.1-22
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• 2012

This study aims to examine the effect of talent types and self-appearance perception on make-up and hair appearance management behaviour in 367 adults(female and male). The present study is the first to consider both human talent type and the self-appearance perception on make-up and hair appearance management behaviour correlates to appearance management behaviour. Correlation analysis showed that there were statistically significant correlation between the talent types, the self-appearance perception and the make-up and hair appearance management behaviour, appearance managing reason, appearance managing area, and consulting with doctor related to appearance unsatisfaction. Also, regression analysis revealed that the effects of interpersonal talent, bodily kinesthetic talent among 8 talent types on the make-up and hair appearance management behaviour were significant, and that the effects of real and ideal self-appearance perception factors on the make-up and hair appearance management behaviour were significant.

• Health Policy and Management
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• v.30 no.3
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• pp.270-276
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• 2020

Entering the fourth industrial revolution era, health technology is rapidly developing and the people's needs for medical services are gradually increasing. Establishing a life cycle management of health technology has emerged as a new policy agenda to cope with these changes. However, the management of health technology have been conducted without continuity and with several problems pointed out. Therefore, we suggest the reform agendas by stages to establish system for a life cycle management of health technology in the fourth industrial revolution era as follows. In the stage of development, it is important not only to provide research funding, but also consulting by professional about whole cycle of health technologies. In the phase of market entry, there are needs for enhance the system that would expand the early adoption for innovative technology and increase its effectiveness. After the spread of health technology to clinical settings, a reassessment and post management system should be established that have an institutional framework with strong price adjustment and exit mechanism. Furthermore, we hope that discussions will be brisk in macro perspective on the balancing of development in healthcare industry, health of people and national health insurance finance.

• Korean Journal of Agricultural Science
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• v.37 no.3
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• pp.515-522
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• 2010

The purpose of this research was to construct an efficient management system in developing and supplying a 'management standard diagnostic table' for the improvement of chestnut cultivation farmhouse. 'Chestnut management standard diagnostic table' were based from the actual condition of chestnut management in Chungcheongnam-do, selected 'appraisal factor item and by consulting 'agricultural plant standard diagnostic table' and various kinds of data which had already been developed. This research also consulted the classification systems and degree of importance. The developed 'Chestnut management diagnostic table' consisted of 3 first classified items, 19 second classified items and 2 product indicator items.