• 보건행정학회지
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• 제10권4호
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• pp.116-143
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• 2000

Considerable attention has been devoted in the accounting literature to identify the factors that cause or drive the costs of overhead activities. This paper extends recent cost driver research to the health care provider. In various case studies, it has been suggested that overhead costs are driven by volume and complexity variables. This paper investigates the significance of these variables in determining hospital overhead costs, how they are structurally related and how the cost impacts of these variables can be estimated in practice. This paper analyzes the determinants of hospital costs using the sample of South Korea hospitals for seven year during the period 1952－1997. The paper focuses on the extent to which hospital overhead costs depend on complexity, efficiency in addition to depending on more conventional volume based measures of hospital activity. The results of regression analysis suggest that volume and complexity factors positively and significantly affect overhead costs in the hospital industry. The results show that the complexity-related cost drivers strongly affected on the overhead costs in tile health care provider industry more than manufacturing industry which is mainly affected by volume-related cost drivers. That means each Industry may have different cost structures. Therefore it Is Important to find their proper cost structures and cost drivers and use them. Futhermore identification of overhead or indirect cost drivers is likely to be particularly useful in heath care. The identification of cost drivers can be of benefit to all health care stakeholders because these facilitates more efficient management of the national resources devoted to health care. While this study has documented that the level of service complexity is a significant determinant of hospital overhead costs, caution should be exercised in interpreting this as supportive of the cost accounting procedures associated with ABC. It is an open question whether even a well-designed ABC system will provide suitable proxies for marginal costs for decision making purposes.

• 한국대기환경학회지
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• 제26권6호
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• pp.616-623
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• 2010

Recently, interests in indoor air quality (IAQ) have been increased; however, a number of researchers have mainly focused on anthropogenic volatile organic compounds (AVOC) emitted from building materials. Therefore, the properties of natural VOC (NVOC) and anthropogenic VOC (AVOC) emitted from wood-based panels was investigated in this work. VOCs emitted from these panels were sampled through Tenax TA/Cabotrap and analyzed by GC-MS and GC-FID. Comparisons were made concerning TVOC, NVOC, and composition ratios of NVOC. It was revealed that TVOC emission rates of midium density fiber (MDF) were the highest. Besides, it was found that emissions of NVOC from wood-based panels were much higher than those of anthropogenic AVOC except for plywood of Oceania timber. It was also observed that the composition ratio of NVOC emitted from plywood of Pinus radiata was the highest as 65% of TVOC. Major NVOC components were monoterpene compounds such as $\alpha$-pinene, $\beta$-pinene, d-limonene, camphene and $\alpha$-terpinene. It was concluded that the composition rates of VOCs emitted from building materials were clearly different according to the raw materials and manufacturing methods.

• 보건교육건강증진학회지
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• 제21권4호
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• pp.75-97
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• 2004

Objectives: To examine whether the socioeconomic characteristics of communities (contextual effects) are related to the self-rated health of community residents after controlling individual characteristics (compositional effects). Methods: A linked data set including information on individuals from raw data of 1998 Korean National Health and Nutrition Survey(KNHNS) and information on the regions where the individuals lived from the socioeconomic statistical indices of Si-Gun-Gu (city-county-ward) in 1998 was established. The contextual factors of communities were generated from these socioeconomic indices through factor analysis. The contextual effects of community over and above the individual characteristics on the self-rated health were investigated using multilevel analysis. Results: The contextual factors of the community expressed as the factor scores have influence on the self-rated health of their residents above the compositional factors. When the communities were categorized into 5 groups (highest, high, middle, low, lowest) according to each of their factor scores, for factor 1 reflecting urbanization reversely, the residents of the communities that had the high, middle, and low factor scores showed significantly poor subjective health status than the residents of the lowest (most urbanized) group. For factor 2 reflecting community services and health resources, the subjective health status of the residents gradually became poorer when the group went from the highest to the lowest, and the low and lowest groups showed a significant difference. For factor 3 reflecting the manufacturing industry, as compared with the communities that have the highest factor scores, the other 4 groups showed significantly poorer subjective health status. And for factor 4 reflecting the scale of the regional government, as compared with the middle group, the rest of the 4 groups showed significantly better self-rated health. Conclusions: There existed regional contextual effects on their residents' health in Korean adults. To make policies tackling these contextual effects possible, more elaborate researches to find more specific factors and to explain the mechanisms of how health is influenced by the contextual factors are needed.

• 한국건설관리학회:학술대회논문집
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• 한국건설관리학회 2001년도 학술대회지
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• pp.410-415
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• 2001

Earned Value Management System(EVMS)은 최근 건설 프로젝트를 관리하는데 매우 유용한 도구로 인식되고 있으며, 정부차원에서 적극적으로 도입을 검토하고 있는 선진 관리기법이다. 이 EVMS는 미국방성에 의해 1960년대부터 프로젝트의 효율적인 관리를 위해 개발된 C/SCSC에 기반을 두고 있으며, 국내외에서 정부발주공사뿐만 아니라 민간발주의 건설프로젝트를 관리하는 도구로 활용하기 위해 연구가 활발하게 진행되고 있다. 본 연구에서는 공정관리 프로그램과 복합작업모델(Workpackaging model)을 바탕으로 건설프로젝트의 EV계획과 분석이 효과적으로 이루어질 수 있도록, 제조업의 재고관리모형중의 한 형태로 조립제품의 자원운영계획을 수립하는데 우수한 기법으로 알려진 MRP기법을 활용하여 EVMS가 건설현장에서 보다 용이하고, 효과적으로 활용될 수 있는 방안을 제시하고자 한다.

• 한국전자파학회논문지
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• 제10권6호
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• pp.805-814
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• 1999

본 논문에서는 소형의 동축 공진기를 이용하여 타원 함수 여파기를 설계, 제작하였다. 타원 함수 여파기는 Butterworth나 Chebyshev 여파기보다 주파수 선택도가 뛰어나므로 한정된 주파수 자원을 효율적으로 이용할 수 있다. 소형 경량의 세라믹 공진기를 이용하여 여파기의 크기, 무게, 비용을 줄이고 여파기의 제작성과 결 합량 제어가 용이하도록 하였다 유전체 동축 공진기의 등가 회로 모텔링과 결합 계수값을 설측하여 타원 함 수 여파기를 설계. 제작하였으며 소형 유전체 동축 공진기를 이용하여 제작된, 중심주파수가 959 MHz이고 통 과 대역폭 28 MHz인 8단 타원 함수 여파기의 경우, 반사손실 17 dB 이상. 삽입손실 5 dB, $f_c\pm5$MHz에서 20 dB이상의 감쇄특성을 얻었다.

• 디지털융복합연구
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• 제9권5호
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• pp.175-191
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• 2011

본 연구는 기업의 기술역량이 협력성과와 협력만족도에 미치는 영향을 분석하고, 협력 기업 간의 신뢰가 이들의 관계를 어떻게 조절하는지를 분석하고자 하였다 이를 위해 기술협력이 빈번히 일어나고 있는 국내소재 기업을 대상으로 300부의 설문지를 배포하였으며 분석에 사용된 설문지는 최종 143부를 사용하였다. 분석결과 첫째, 기술역량이 협력성과와 협력만족도에 미치는 주 효과 부분을 보면, 기술인력, 기술조직, 기술리더십은 협력성과에 긍정적 영향을 미치며, 기술전략, 기술프로세스, 기술인력, 기술조직, 기술리더십은 협력만족도에 긍정식인 영향을 미치는 것으로 나타났다. 둘째, 기술역량과 협력성과 및 협력만족도의 관계에서 신뢰의 조절효과를 살펴보면, 신뢰는 기술자산역량과 기술조직역량과의 상호작용을 통하여 협력성과와 협력만족도를 개선할 수 있는 것으로 나타났다. 이는 파트너 간에 높은 신뢰가 형성된 경우, 특히 이전이나 제휴, 라이센싱 등을 통해 외부 협력 파트너와 기술자산을 공유하여(기술자산역량) 협력성과와 협력만족도를 증대시킬 수 있음을 의미한다.

• 한국콘텐츠학회논문지
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• 제18권6호
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• pp.564-573
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• 2018

최근 들어 기업의 외부 환경은 글로벌 경쟁, 원가 절감과 이윤 확보에 대한 압박 및 신기술의 급격한 발전 등에 의해 매우 급속하게 변화하고 있다. 특히, 고객 요구 사항의 빈번한 변화는 제조 기업에게 심각한 도전이 되고 있다. 이러한 도전에 대응하기 위해서는, 고객 서비스 향상과 운영 효율성 제고를 위해 여러 관리 기능 중에서 생산계획 기능이 우선적으로 정립되어야 한다. 생산계획은 전체 공급망 관리 중에서 생산 프로세스에서의 단기적 의사결정을 다루며, 그 역할은 고객 주문과 제한된 자원 사이에서 균형을 찾는 것이다. 본 논문의 목적은 공급망 관리 관점에서 생산계획의 기능성과 시스템 아키텍처를 분석하고, 이를 기반으로 생산계획 솔루션들 간의 비교를 가능케 하기 위한 분류 프레임워크를 제시하는 것이다.

• 한국시뮬레이션학회논문지
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• 제22권3호
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• pp.55-69
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• 2013

기업의 전략은 환경 변화에 따라 변화하며 전략의 변화에 따라 최적화된 인적자원관리 제도를 도입 및 실행해야 경영성과 극대화를 달성할 수 있다. 그러나 실질적으로 기업의 자원 및 시간은 한정되어 있기 때문에 활동들 간의 상대적 중요도를 고려하여 우선순위에 따라 단계적으로 추진해야한다. 본 연구는 "CART 앙상블" 분석을 통해 제조업에서의 보편적 관점 및 기업규모 및 전략유형에 따른 상황적 관점에 따라 HR제도 중에서 기업성과를 가장 잘 설명할 수 있는 제도를 찾고 분석결과를 통하여 고성과를 위해 우선적으로 도입해야 할 HR제도의 우선순위를 탐색하였다. 분석결과 보편적 관점에서 기업은 최우선적으로 전략과 인사부서의 통합정도를 높이는데 힘써야 하며, 경영 의사결정 참여도를 높이는 것과 업무속도/방법에 대한 자율재량을 높이는 것이 중요한 것으로 나타났다. 상황적 관점에서도 공통적으로 전략과 인사부서의 통합정도를 높이는 것이 중요하게 나타났으나 그 외의 사항들은 다양한 양상으로 나타났다. 본 연구는 기업의 다양한 상황에 따른 HR제도 우선순위를 파악하는데 주요한 결과를 제시하였다.

• 수산경영론집
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• 제35권2호
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• pp.31-51
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• 2004

The reduction of fishing grounds due to the establishment of EEZ system among China, Japan and Korea together with the depletion of fish resources by pollution of waters and successive reclamation projects along the east and the south coastal lines has made many problems in coastal communities including the decrease of population, the deepening aging phenomenon in the fishery society and the fall of relative income level compared with those of rural and urban residents. Especially, the income level of a fishing household is 90%. of a rural resident and 70% of a urban resident. The income of a fishing household consists of 55% of fishing income, 20% of a agricultural source, 20% of income from non-fishing areas, and 10% of transferred income. Compared with that of a Japanese fishing household which has more diverse income sources such as 62% of income coming from non-fishing areas through being hired in manufacturing firms, etc., that of Korean ones is highly dependent upon fishery and agriculture, so that the diversification of income sources is urgently needed, especially in non-fishing areas. This paper shows that as a model to upgrade fisherman's income level, firstly, it is necessary to enhance the value-added of fishing products through processing and new innovation of distribution process and, secondly, to promote tourism in fishing villages. To ascertain this model, a questionnaire survey to fishermen was carried out and showed that they expressed a strong support for the increase of income by the value-added process through processing and innovative distribution system and the active introduction of tourism in fishing villages. A case study on Gosan cooperative in Jeju was also introduced to identify the rationale of the suggested model and this study proved the validity of the model again. Conclusively speaking, to level up the fisherman's income requires the value- added activities through the introduction of product processing and new distribution system together with the introduction of marine tourism in fishing villages.

• 산업경영시스템학회지
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• 제40권4호
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• pp.55-66
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• 2017

Korean small and medium sized software companies have tried to export their solutions or services to overseas markets. In 2016, exports of the software industry increased by 6.0% from the previous year, and the value added of the industry was 2.2 times higher than that of the manufacturing industry. From a long-term perspective, it is important to secure a global competitive advantage in order to sustain the export high value-added of the software industry. The obstacles to entry into the overseas market of small to medium enterprises are as follows: first, difficulty in product development and localization of marketing; second, lack of investment for overseas expansion; and finally, competitiveness of software technology. In particular, To overcome such obstacles, Korean small and medium sized software companies should increase the technical perfection and secure software export competitiveness. The paper presents a payment settlement framework enabling adaptive reuse and semiautomatic development of global payment settlement services. The quantitative and qualitative evaluation results are presented with domestic and overseas case studies as follows: Firstly, semi-automatic development is realized successfully by applying the framework. Secondly, it is possible to maintain consistent quality of software and to deliver maintenance services without relying on the internal human resources. Thirdly, it is possible to reduce the project duration of the same development cope to less than 50% by applying the framework. Finally, because it is based on BPMN 2.0, which is a high level design diagram, it is expected that it will be easy to implement through components connection and reduce difficulties in technology transfer and localization. Also, at the time of runtime operation, it will be effective to understand the design idea easily and to carry out additional developments without human resource who participated in the initial project.