• The Journal of the Korea institute of electronic communication sciences
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• v.10 no.12
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• pp.1403-1410
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• 2015

The purpose of this study is to provide ways to utilize and create valuable medical information utilizing Medical Big Data created by field in hospital information system. The results of this study first creates new medical information of Medical Information system through medical big data analysis and integration of created data of PACS linked with many kinds of testing equipment and medical image equipment along with medical treatment information. Medical information created in this way produces various health information for treatment and prevention of disease and infectious disease. Second, it creates profit statistics information in various ways by analyzing medical big data accumulated through integration of billings and receipt, admission breakdown of patients. Profit statistics information created in this way produces various administration information to be utilized in profit anaysis and operation of medical institution. Likewise, data integration of personal health history, medical information of public institutions, medical information created in hospital information system produces valuable medical health information utilizing medical data.

• Journal of Intelligence and Information Systems
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• v.19 no.2
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• pp.21-38
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• 2013

The purpose of this study is to investigate the influence of behavioral factors (buyer's tendency to reflect stockout and overstock experiences in ordering decision) on the supply chain performance. This study employs system dynamics to examine the influence of these behavioral factors derived from the interview with several representatives of retailers in South Korea. The results show that different contract can bring different performance (total profit, seller's profit, buyer's profit, order quantity, sales quantity, overstock, and stockout). The results also suggest that these behavioral factors play a significantly influential role in the performance of supply contract. These results imply that supply contract should be established based on the analysis of behavioral factors of supply chain participants.

• Journal of the Korea Convergence Society
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• v.10 no.1
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• pp.227-238
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• 2019

In this study, we investigate the effects of disclosure and high-quality audit on donations to charitable organizations in Korea. We find that the mandatory disclosure of financial information and high-quality audit is significantly and positively related to donations to charitable organizations. We also find that charitable organizations audited by Big 4 audit firms have greater likelihood to receive more donations, compared to those audited by non-Big 4 audit firms. Furthermore, we find that those positive associations are more pronounced for smaller charitable organizations. Collectively, those results imply that, as in the profit-making sector, disclosure and high-quality audit play a critical role in enhancing accountability and transparency of financial reporting and revenue for charitable organizations.

• Journal of Industrial Convergence
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• v.19 no.5
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• pp.35-45
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• 2021

The purpose of this study is to analyze the means of accounting fraud in Chinese listed agricultural companies and to suggest methods for the prevention of accounting fraud and follow-up measures. In this study, 21 Chinese agricultural enterprises were investigated and counted by means of accounting fraud. The means of accounting fraud of listed companies related to agriculture mainly consisted of profit inflation, inflating their net assets, the disclosure of accounting information violations, asset inflation for net asset inflation, and the incomplete disclosure for accounting information violations. Among these, income forgery was the most frequent among the 21 companies surveyed as a means of accounting fraud in profit inflation. Through this study, in the field of auditing academically, it is possible to find the motives of fraudulent acts in Chinese agricultural enterprises and to obtain advice to reduce fraudulent acts, and it will be of great help in theoretical research related to accounting frauds.

• Journal of Navigation and Port Research
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• v.46 no.4
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• pp.375-384
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• 2022

The shipping industry is cyclically impacted by complex variables such as various economic indicators, social events, and supply and demand. The purpose of this study was to analyze the operating profit of 13 Korean liner companies over 30 years, including the financial crisis of the late 1990s, the global financial crisis of the late 2000s, and the COVID-19 global pandemic. This study was conducted to also identify factors that impacted the profit ratio of Korea's liner shipping companies according to economic conditions. It was divided into ocean-going and short-sea shipping, reflecting the characteristics of liner shipping companies, and was analyzed by hierarchical multiple regression analysis. The time series data are based on the Korean International Financial Reporting Standards (K-IFRS) and comprise seaborne trade volume, fleet evolution, and macroeconomic indicators. The outliers representing the economic downturn due to social events were separately analyzed. As a result of the analysis, the China Container Freight Index (CCFI) positively impacted ocean-going as well as short-sea liner shipping companies. However, the Korean container shipping volume only impacted ocean-going liners positively. Additionally, world and Korea's GDP, world seaborne trade volume, and fuel price are factored in the operating profit of short sea liner shipping. Also, the GDP growth rate of China, exchange rate, and interest rate did not significantly impact both groups. Notably, the operating profitability of Korea's liner shipping shows an exceptionally high rate during the recessions of 1998 and 2020. It is paradoxical, and not correlated with the classical economic indicators. Unlike other studies, this paper focused on the operating profit before financial expenses, considering the complexity as well as difficulty in forecasting the shipping cycle, and rendered conclusions using relatively long-term empirical analysis, including three economic shocks.

• Korean Journal of Organic Agriculture
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• v.21 no.4
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• pp.523-538
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• 2013

To help improve the current government practice of direct damage-compensation policies, resulting from the loss of profit, sustained by Hanwoo farmers, as a result of the recent Korea-U. S. Free Trade Agreement (FTA), this research aims to examine any problems or issues caused by said policies. To accomplish this task, we have established Hanwoo-SIMO model and estimated the damage of Hanwoo farmers, one without the implementation of the FTA and another with the FTA, to compare and contrast the two. We then analyzed the efficacy of the current government policies. According to our analysis, the current direct compensation policies for the loss of profit on the part of Hanwoo farmers are insufficient. To address this problem, we recommend the government enact a new direct damagecompensation law to address the following issues. First, as the base formula of damage-compensation, the government should use current price of the beef rather than the annually changing flexible price. Second, the flexible control index should remain fixed at 1.0 rate while the government prepares the adequate amount of the damage compensating direct payment resulting from the FTA. Third, the direct government compensation policy should extend beyond the current 15 years (2013-2026) as the profit loss is expected to increase after the midpoint of the FTA.

• Journal of Korean Academy of Nursing
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• v.45 no.4
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• pp.565-575
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• 2015

Purpose: The purpose of the study was to examine mission statements and their elements and to investigate correlations between mission statements and organizational performance. Methods: The current research was a descriptive study based on the examination of mission statements of 353 hospitals that posted mission statements on their webpage and 92 hospitals that made their income statements public. Results: The most common mission element was 'identification of principal services', which accounted for 92.6%. Mission statements of hospitals included the average of 4.82 mission elements out of 9, and the objective of medical quality improvement was 0.81 among 6 objectives of IOM (Institute of Medicine). Net profit of hospitals with mission statements that have above average number of mission elements were significantly higher (t=2.71, p=.008) than those of other hospitals. Net profit was significantly correlated with mission statements (r=.26, p<.001), and mission elements (r=.29, p<.001). Conclusion: The results of the study empirically reveal that mission statements in the hospital affect organizational performance. That is, better organizational performance is shown for hospitals with better, more diversified, and more firmly stated mission statements which include identification of target customers, identification of principal services, contribution to society as a non-profit organization, and concern for employees.

• Journal of the Korean Home Economics Association
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• v.38 no.7
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• pp.13-26
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• 2000

The purpose of this study were to identify the financial status of the home based business, and to analyze the factors effected on it. The sample consisted of 713 self-employed from data of 1998 Korea Household Panel Study, and analyzed into Frequencies, Percentile, t-test, $\varkappa$$^2$-test, and Regression Analysis. The findings showed that the household income and expenditure level of female self-employed was higher than those of male self-employed. In case of financial status of business, male self-employed's net profit was higher than female's and the net profit to total sales ratio of male self-employed was greater than female's. The factors contributing to total expenditure to total income ratio were sex, educational level, future economic expectancy, residence and home ownership of self-employed, while the factor effect on total asset to total debt ratio was only total household income. The Variables of sex, educational level of self- employed, job type of home based business and the number of employees in home based business were associated with net profit to total sales ratio, age and educational level of serif-employed, and job type of home based business was related to total sales to the number of emploees ratio(labor productivity).

• Journal of Korean Institute of Industrial Engineers
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• v.34 no.2
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• pp.216-222
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• 2008

The determination of spectrum charges for the operators is a main issue to efficiently manage the limited radio spectrum resources. In this paper, we propose a model to compute the optimal charges for radio spectrum usage. The objective is to determine that will maximize the spectrum charges, and decision variables of ratios for actual or estimated revenues are considered. The spectrum charges are maximized under satisfying the least profit for operators based on Log-Linear demand function. The parameters of actual sales and minimum profit of operators are analyzed to make an efficient management for radio spectrum. The results show that the spectrum charges increase as the actual sales increase, but it decrease as the required minimum profit of operator increases. It is also observed that the government should increase the ratio for estimated sales if anticipating the poor market in the future, otherwise they should increase the ratio for actual sales to maximize the spectrum charges.

• Journal of Korean Society of Forest Science
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• v.10 no.1
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• pp.1-3
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• 1970

It is quite difficult to analyse the profit that can be obtained from tree plantations because very many factors are involved. However, for giving sound guidelines to forestry enterprices, it is beneficial in calculating the cost ratios. The present author has made some predetermined assumptions for this calculation relating to larch plantations. According to the results, to insure a sound enterprice, the rate of the annual compound interest should be less than 8 percent taking into consideration the risk ratio. It is true, however, that we do not always depend only upon profit analysis results in forest management.