• Journal of Advanced Navigation Technology
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• v.15 no.2
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• pp.313-318
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• 2011

Virtualization has recently come under the spotlight as an important emerging technology. The technology was initially focused on services rather than the effective use of the system when it was developed in the 1960s. Now, following with technological advancement, virtualization is used on servers based on x86. The biggest merit by far of this technology is economic. Virtualization enables server integration, which can cut operating expenses (including personnel expenses) since it costs less to purchase, power and maintain multiple servers if they are integrated by the virtualization technology. This study examines the trend of virtualization technology and suggests a roadmap for future server integration.

• Culinary science and hospitality research
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• v.11 no.3 s.26
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• pp.151-165
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• 2005

The current study aims to help field managers of companies providing foodservice for institutions to establish the more appropriate cost management strategy by analyzing the cost structure of foodservice center in institutions by operating types and the number of people served. From the result analyzing 161 foodservice centers, the number of factories was highest with 39.8% while offices 26.7%, schools 20.5%, and hospitals 13%. In terms of the number of people served, below 500 persons was 27.6%, 501${\sim}$l,000 persons was 23.9%, 1,001${\sim}$2,000 persons was 22.7%, and over 2,001 persons was 25%. In the demographic characteristics of managers, women occupied over 92%. The reason for this is usually dieticians perform management duties. For the age of workers, 70.8% were older than 40s, which ran become the cause of a rise in cost by causing the decrease of productivity by aging. Therefore, appropriate countermeasures are required. In case of workers in production, women occupy 962 persons (82.2%) rating absolute majority like mangers. This is because cooks are in charge of almost every producing activity of meal facilities. In addition, more than 72.9% of workers in production were over 40 years old, which requires diversified studies to promote efficiency of production associated with the aging problem. In proportion of sales compared with cost material cost presented the highest percentage with 54.5% while labor cost 28.3%, general expenses 9.6% and business profit 7.6%.

• International conference on construction engineering and project management
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• 2007.03a
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• pp.119-129
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• 2007

In January 2005, the BTL private investment project was introduced in the Korean construction market as part of the plan to provide high-quality public service and expand the required facilities in a timely manner. Nonetheless, problems such as the low earning rate at the beginning of the business, burden of service compared to the cost of the proposed business, and limitations of the local small and medium-sized companies in relation to their participation in the project arose. The LCC analysis system for the BTL projects was developed as part of efforts toward efficiently investigating the investment eligibility. Specifically, methods for LCC analysis were selected for each stage of the BTL project in relation to the requests of experts for military residential facilities and public educational facilities. Variables were then extracted to derive an accurate analysis value, LCC for the 5 cost items (initial investment cost, operating expenses, maintenance expenses, energy cost, and disposal cost), analyzed, and system enabling comparative analysis for single and multiple initiatives by year and item, developed. Thus, we have to clearly require the accumulation of data to examine the appropriateness of the results of LCC analysis based on data and results.

• International conference on construction engineering and project management
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• 2005.10a
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• pp.437-446
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• 2005

Recently as people's values are changing from development phase into running stage after quality of life, so that the needs of environmentally friendly construction are gradually increasing. Also populace discontent about the pollution during construction process such as the noise and vibration caused by construction machinery is increasing. Even though it is impossible to eliminate the construction pollution fully, it is necessary to make efforts to reduce construction pollution to a minimum. In terms of construction site operating, the first possible step for solving these matters directly is that the necessary sum of expenses must be secured as the environmental management costs in the conceptual phase. However, in fact, the environmental management costs have not been secured in the budget. Generally it is the major reason not arising proper activities to prevent the pollution in the construction site. The purpose of this research is to suggest the efficient budgeting method regarding Environmental management costs to ensure the necessary sum of environmental management expenses. To provide an efficient budgeting method, interviews with the person in charge of environment management was conducted. 78 construction sites was surveyed and environmental management costs were analyzed through their historical data from the survey. According to the results of analysis, the ratio of environmental management costs is revealed 0.45% of construction cost as average comparing 0.2% of legal limit. And usually the environmental management cost was appropriated into the safety management budget. So it is needed to isolate environmental management budget securely and modify the ratio of Environmental conservation Costs in Construction Technology Management Act.

• Journal of radiological science and technology
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• v.20 no.1
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• pp.43-49
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• 1997

Purpose of this paper is to extend help for clinical application in balloon cholangiography on patients who have undergone endoscopic sphincterotomy, impacted stones of intrahepatic duct, and missed bile duct because of other diseases in operating endoscopic retrograde cholangiopancreatography. This study was done for the patients who had clinical signs of biliary diseases from January to December In 1996. We studied 45 patients who had endoscopic sphincterotomy, re-examination after interventional treatment of the endoscopic retrograde cholangiopancreatography, and uncertain diagnosis due to common bile duct and intrahepatic duct those are not filled with contrast media. Balloon cholangiography was performed in case of uncertain diagnosis while operating endoscopic retrograde cholangiopancreatography. First of all, we insert balloon catheter Into the working channel of treatment jejunofiberscope and remove treatment Jejunofiberscope after ballooning, and lastly take biliary tract X-ray after Injection and changing position of patient. The results of this study were as follows. (1) In classification of diseases, stones of gall bladder, those of common bile duct, and those of intrahepatic duct were 30 cases, fistula was 1 case. (2) In total cases of 45, only diagnosis were 25 cases, interventional treatment were 20 cases. (3) In case of interventional treatment, endoscopic sphincterotomy and endoscopic nasobiliary drainage, and stone removal were about the same, 7, 7, 6 respectively. Balloon cholangiography will be useful to prevent patients from having repeated and unnecessary studies for the cases above explained. It is considered that this study will be useful for clinical application in terms of reducing medical expenses, pain while examination, and consultation hours.

• Korean Journal of Heritage: History & Science
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• v.50 no.4
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• pp.82-103
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• 2017

Systems operating construction expenses for preservation and repair of the architectural heritage may be divided into two in the Japanese colonial era. They are preservation cost nd preservation cost-aided constructions, according to the ownership of a building. Preservation cost construction refers to preservation and repair of government-owned buildings that Japanese Government General of Korea had the ownership and the right of management, and preservation cost-aided construction means preservation and repair of private buildings such as Buddhist temples. In the case of preservation and repair of buildings owned by the government, it was done by the Japanese Government General of Korea, so the same agent executed the budget and managed the properties. They included royal tombs and relics, old government offices, Hyanggyo and some Seowon. On the other hand, in the case of preservation and repair of private buildings, they were private properties, so Japanese Government General of Korea had rights only for permission of preservation and repair. If there was a request for .preservation and repair by an owner, the Japanese Government General of Korea decided on whether it would support its expenses or not and played a role of management and supervision. It applied to Buddhist shrines and pagodas owned by Buddhist temples and shrines and temples owned by individuals and families. Hence, in the case of government-owned buildings, because the preservation cost was spent from the Japanese Government General of Korea's budget for investigation expenses of historical remains or repair expenses of Jeolleung and ruins, they were classified into preservation cost constructions. As for private buildings, the cost was spent from their budget for aiding preservation expenses, so they were classified into preservation cost-aided constructions. Because preservation cost construction and preservation cost-aided construction were conducted by two different agents, there were a little difference in procedures for executing a construction. There was no big difference in the general progress of constructions but was an administrative difference in the kinds of documents submitted and the roles of field supervisors. Such dual systems remained unimproved throughout the Japanese colonial era. The Japanese Government General of Korea was the colonial government so much influenced by the Japanese Government. Most Japanese architectural heritage was owned by Buddhist temples and Shinto shrines and there was almost no building owned by the government, resulting in a unitary system unlike Korea. Heritage system by the Japanese Government General of Korea was established under the influence of Japan regardless of the situation in Korea. Accordingly, Japanese Government General of Korea could not present a definite solution in the bisected system of preservation and repair expenses for the heritage. It shows the limits of the Japanese Government General of Korea in the colonial era.

• Journal of Society of Preventive Korean Medicine
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• v.18 no.1
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• pp.43-52
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• 2014

This study was conducted to analyze if there is a difference between the head hospital and branch hospital by comparing the profitability and operating expenses to patient revenue of oriental medicine hospitals affiliated with universities in order to find whether opening branch hospitals is an appropriate method to increase profitability. Profit indices used for the comparison of head hospital and branch hospital include ratio of operating profit on medical revenue, net-income on medical revenue, net profit to total assets, and operating profit to total assets; and cost indices included ratio of labor costs, material costs and administrative costs. In comparison of profit indices of head hospitals and branch hospitals, head hospitals displayed negative(-) in all four profit index averages while branch hospitals displayed positive(+), showing that branch hospitals have higher profitability. In particular, in the case of head hospitals, ratio of net profit to total assets was -13.6%, while that of branch hospitals was 12.9%, which was higher than 3.1%, the average of Korean oriental medicine hospitals in 2011. As a result of difference analysis between groups of head hospitals and branch hospitals, profit indices of ratio of operating profit on medical revenue, net-income on medical revenue, and ratio of net profit to total assets were found to vary by hospitals, but there was no statistically significant difference between head hospitals and branch hospitals(p<0.1). Only the ratio of operating profit to total assets of head hospitals and branch hospitals indicated significant difference between the two groups, showing that ratio of operating profit to total assets of branch hospitals is larger than that of head hospitals. Meanwhile, the cost indices of ratio of labor costs, material costs and administrative costs in the difference test results did not show significant difference between the head hospital and branch hospital(p<0.1). Thus, it cannot be said that a certain oriental medicine hospital's profitability is high or low depending on whether it is head hospital or a branch as profitability varies depending on the management environment of the hospital. Therefore, oriental medicine hospitals affiliated with universities would need to make efforts to increase their profitability as an individual hospital rather than focusing on whether they are head hospital or a branch.

• The Journal of the Korea Contents Association
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• v.15 no.12
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• pp.483-492
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• 2015

This study involved elementary schoolchildren in Busan Metropolitan city and assumed the foundation of social cooperative associations that provide education services for meteorological fields, then we analyzed expected profits in a year for successful operation of first year. Twelve variables relating to profits and expenses were derived, and we used the decision tree for analyzing optimal expected profits. Profit-related variables were lecture's fee per hour and price of textbooks. Expense-related variables were production costs for the textbooks, annual salary for a teacher, education costs for a teacher, developing costs for the textbooks, traveling expenses, rental fees, and operating costs. Besides, by adding education demands, the number of grades, and the number of teachers, we analyzed changes in expected profits, considering variability of profits and expenses. As a result, despite of expected lower demands, to increase price of textbooks and education costs per hour was of advantage to enhance expected profits. The reason is that the more demand, the more increased production costs for textbooks, which is because not to make enough profits to offset the increased expenses due to lowered price of textbooks and education costs. Considering the value of public interest for social cooperative associations, price determination only concerning increase in demands will be avoided.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.9 no.2
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• pp.109-116
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• 2014

In this study, the factors affecting the profitability of the oriental medicine hospitals of University to be analyzed. To do this, profitability indicators and current ratio, liquidity, turnover ratio, cost factors analysis and suggested ways to improve management. The results are as follows, the operating margin(1.17%). the return on assets(3.76%), the net profit to gross revenues(2.37%), and the net profit to total assets(-1.89) were lower than the average of the entire oriental medicine hospitals in Korea(respectively 8.9%, 8.7%, 2.6%, 2.5%). Current ratio(256.76%), quick ratio(231.17%), fixed ratio(121.02%), and total assets turnover(135.69%) were similar to the average of all oriental medicine hospitals in Korea. But growth rate of total assets(-2.21%), and growth rate of patient revenue(1.89%) is low. And salaries(53.39%), materials costs(16.62%), administrative expenses(28.58%) were different to the average of all oriental medicine hospitals in Korea(respectively 35.3%, 10.7%, 45.1%). Meanwhile, the cost ratio of the oriental medicine hospitals of University was 98.59%. It was 7.49% higher than the 91.1% of the average of all oriental medicine hospitals in 2011. Correlation analysis, growth rate of patient revenue and operating margin increased at the same time, and net profit to gross revenues and net profit to total assets with a growth rate of total assets increased. And administrative expenses and profitability indicators showed a negative correlation. It means, in order to improve the profitability of the oriental medicine hospitals of University should focus on reducing administrative expenses. Multiple regression analysis, growth rate of total assets, total assets turnover, administrative expenses, and salaries has affected the profitability. Therefore, in order to improve the profitability of the oriental medicine hospitals of University to increase the total capital and the total capital turnover, and to reduce administrative expenses effort.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.20 no.10
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• pp.452-458
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• 2019

The purpose of this study is to analyze how managers' reporting choices affect asymmetric cost behaviors in manufacturing firms in Korea and Japan. In order to analyze the contents, SG&A, COGS, and operating expenses (OE), which were the targets of the previous studies, were analyzed using the operating costs paid in cash (OC) and the operating expenses before depreciation (OEBD) proposed by Shust and Weiss (2014). The differentiation of cost behavior was analyzed. The analysis revealed, first, that both Korea and Japan showed the difference between cost behavior of OE and OC. Specifically, the cost stickiness of OC was higher than that of OE. In particular, it showed that Korea firms have a higher intensity of tangible fixed assets that are weakening the cost stickiness compared to Japanese firms. Second, the occurrence of depreciation costs weakens the cost stickiness in both countries. Lastly, the higher the debt ratio, the more aggressively the cost reduction of Japanese companies. We hope that this study will help to improve the relationship between the two countries at the academic level when the Korea-Japan relationship cools down.