• Journal of the Korea Safety Management & Science
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• v.16 no.1
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• pp.239-250
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• 2014

The purpose of this research is to implement and develop the Economic Cost Driver Size(ECDS) extended model to determine the optimal cash driver size with measurement complexity cost and allocation fail cost. ECDS model can be used to seek both measurement accuracy and time efficiency of the Activity-Base Costing (ABC). The study also develops Activity Priority Number (APN) to evaluate the importance of nonvalue-added activities improvement and to determine the representative cost driver of value-added activities when applying ECDS model. APN consists of Severity Priority Number (SPN), Undetectablitiy Priority Number (UPN) and Occurrence Priority Number (OPN). APN can be obtained from lower-stream activity, current activity, upper-stream activity in terms of hierarchical dependency of SIPOC (Supplier, Input, Process, Output, and Customer). In order to seek both efficiency of invested capital and reduction of overhead cost, the paper proposes the integrated ABC and Economic Value Added (EVA) model using redesigned ABC-based statement of comprehensive income and EVA-based statement of financial position. For a better understanding of the proposed ABC-EVA integrated model, numerical examples are demonstrated in this paper. Cost drivers of ABC and capital drivers of EVA in the proposed model can be used to reduce activity overhead cost from ABC-based statement of comprehensive income and to lessen activity capital charge from EVA-based statement of financial position.

• Proceedings of the Safety Management and Science Conference
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• 2013.11a
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• pp.209-219
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• 2013

The research is to evaluate the statistical difference between K-GAAP(Generally Accepted Account Principles) in 2008 year and K-IFRS(International Financial Reporting Standards) in 2012 year. H Motor Company, S Electronics and L Electronics are the three representative firms adopting K-GAAP and K-IFRS in Korea. The ${\chi}^2$ homogeneous test are used to identify the reduction of the number of account items of four financial statements such as Statement of Financial Position(SFP), Statement of Comprehensive Income(SCI), Statement of Cash Flow(SCF), and Statement of Change in Equity(SCE) between K-GAAP and K-IFRS.

• Journal of the Korea Safety Management & Science
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• v.15 no.4
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• pp.435-448
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• 2013

The aim of this study is to investigate and develop the extended models for Economic Cash Amount(ECA), Cash Break Even-Point(BEP), and Cash Flow Statement(CFS) by referencing systematic literature review in the field. The study develops three extended models to determine the optimal cash amount: ECA model with interest opportunity cost, financing transaction cost and financing fail cost, ECA model with daily cash supply and interest opportunity cost, ECA model with financing fail cost and interest opportunity cost. Earnings Before Interests, Tax, Depreciation and Amortization(EBITDA) is obtained by subtracting noncash depreciation costs from Earning Before Interest and Tax(EBIT), which is efficient metric to evaluate operating cash flow. The research also develops two extended Cash BEP models, considered as interest and corporate tax, in order to indentify the break-even point as EBITDA equals zero. Furthermore, this paper proposes the modified version of CFS by introducing the reclassification of operating and financing accounts in the statement of financial position. In addition, the study also present the reclassification of five types of profit, such as gross profit, EBIT, ordinary profit, special profit, and net profit within the statement of comprehensive income. In order to provide a better understanding of the proposed cash flow models, numerical examples, such as two-sample t test and Analysis of Variance(ANOVA), are presented to demonstrate the statistical significance according to the industrial types for net working capital(i.e cash-to-cash), net profit, operating cash flow and free cash flow.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.11
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• pp.185-194
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• 2020

This study aims to find out whether political parties apply financial reports under PSAK (Statement of Financial Accounting Standards) No. 45. The Stewardship Theory provides the analytical framework. The objects in this study were 16 Yogyakarta City Political Parties in the Special Region of Yogyakarta, with the total number of 64 respondents. The application for processing data in this study used SPSS 22 version. Based on the results of analyzing data, H1, which had a sig (2-tailed) value of 0.026 <0.05, then H0, stating that there was an influence of the statement of financial position on the implementation of PSAK, was rejected. H2 had a sig (2-tailed) value of 0.116> 0.05, so that H0, stating that there was no significant effect of the activity report on the implementation of PSAK, was accepted. H3 had a sig (2-tailed) value of 0.027 <0.05, meaning that it rejected H0, which stated that there was a significant effect of the cash flow statement on the implementation of PSAK. Furthermore, H4 had a sig (2-tailed) value of 0.744> 0.05, indicating that H0 was accepted, stating that there was a significant effect of notes to the financial statements on the implementation of PSAK.

• 제어로봇시스템학회:학술대회논문집
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• 2002.10a
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• pp.69.3-69
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• 2002

The reliability of system is to become a important concern in developed industry. The controller based on the reliability is so important position. A reliable system is for system protection and human life by fault detection and control action against the transient condition of system. The aerospace system , nuclear reactor and chemical reactor are representative of a reliable system. This paper presents analysis of reliable system reliability, formal problem statement of optimal redundancy based on the reliability for a reliable system. And the problem is optimized by genetic algorithm. The genetic algorithms is useful algorithm in case of...

• Tuberculosis and Respiratory Diseases
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• v.85 no.3
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• pp.279-282
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• 2022

• Journal of Korean Academy of Nursing
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• v.8 no.1
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• pp.111-130
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• 1978

This study of nurse educator's attitudes which found aspects of professional nursing was carried out from September 10 to 30, 1977. Subjects were 205 respondents from a total population of 314 nurse educators from the level of instructors to professors in all the diploma (post high school 3 year), professional junior college (3 year level) and university (4 year) nursing schools in Korea. Specific objectives were to determine their attitudes about the 1. social position of nursing as a profession, 2. nurses attitudes towards their word, 3. factors influencing the development of nursing, 4. the future of nursing, 5. nursing educational problems, 6. their own educational position's intrinsic job satisfaction and 7. their salary and benefits. The instrument used was a questionnaire developed from consultations with nursing educators and sociologists, and based on earlier. worts by Burke (1976), Mason (1974) and Hong 1969. Data were analysis by computer using one-way analysis. Statistically significant findings included the following; 1. Responses were positive toward all seven aspects of professional nursing. 2. Compared to diploma nursing school staff whose responses were positive, professional and university school faculty response toward the social position of nursing were neutral. 3. Faculty with clinical experience of 10 to 19 years were most positive in their responses about nurses' attitudes towards their work. In all three types of schools, in comparison to professors, associate professors' responses were more positive about nurses' attitudes toward their work. Faculty with longer clinical experience expressed high agreement with statements about factors which influence the development of nursing. Without any differences between school, all faculty had positive attitudes towards the future of nursing, the younger the staff member, the more positive were the responses. 4. faculty in diploma schools and those with 10 to 19 years clinical experience expressed high agreement with statement about nursing educational problems, 6. their own educational position's intrinsic job satisfaction and 7. their salary and benefits. The instrument used was a questionnaire developed from consultations with nursing educators and sociologists, and based on earlier. worts by Burke (1976), Mason (1974) and Hong 1969. Data were analysis by computer using one-way analysis. Statistically significant findings included the following; 1. Responses were positive toward all seven aspects of professional nursing. 2. Compared to diploma nursing school staff whose responses were positive, professional and university school faculty response toward the social position of nursing were neutral. 3. Faculty with clinical experience of 10 to 19 years were most positive in their responses about nurses' attitudes towards their work. In all three types of schools, in comparison to professors, associate professors' responses were more positive about nurses' attitudes toward their work. Faculty with longer clinical experience expressed high agreement with statements about factors which influence the development of nursing. Without any differences between school, all faculty had positive attitudes towards the future of nursing, the younger the staff member, the more positive were the responses. 4. faculty in diploma schools and those with 10 to 19 years clinical experience expressed high agreement with statement about nursing educational problems while responses from faculty from professional schools and those without clinical experience were neutral. 5. Responses showed general satisfaction with intrinsic aspects of teaching in all school. Associate professors were positive about satisfaction with salary and other benefits but full professors' responses were neutral.

• Journal of Korean Academy of Nursing
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• v.37 no.6
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• pp.883-890
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• 2007

Purpose: The purpose of this study was to identify the entity of critical care nursing practices through analyzing nursing statements described by electronic nursing records in a MICU. Methods: 176,459 nursing statements of 188 patients during a 6 month-stay were analyzed statement by statement according to the nursing process(nursing phenomena, nursing diagnosis, & nursing activity) and 21 nursing components of Saba's Clinical Care Classification. Results: Among 176,459 single statements, the statements of nursing activity ranked first in number. The contents of the statements were analyzed and categorized by main themes. Among 489 categorized themes, the number of themes of nursing phenomena statements was the highest. When analyzed by Saba's clinical Care Classification, the nursing statements mainly included a physiological component. Among 21 components, the respiratory component ranked in the first position in nursing phenomena, nursing diagnosis and nursing activity. The extra statements not included in the 21 components were 9,294(15.1%) in nursing phenomena and 21,949(22.7%) in nursing activity. Most are statements related to tests and the doctor. Conclusion: The entity of MICU nursing practice expressed by electronic nursing records was mainly focused on physiological components and more precisely on respiratory components.

• THE INTERNATIONAL COMMERCE & LAW REVIEW
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• v.61
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• pp.93-111
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• 2014

In this article, I have reviewed the validity of the Retla Clauses in bills of lading. In Tokio Marine(1970), US courts have permitted carriers to include Retla Clauses in their bills of lading that essentially disclaim all responsibility for the required statement. Simon J in The Saga Explorer(2012) disagreed with the decision of no representation in Tokio Marine and held that the statement with the Retla Clauses made on the bills of lading as to the cargo's apparent condition was a fraudulent misrepresentation. Simon J also requested a strong carriers' honest conduct. However, because the shippers always request the clean bill of lading for trade purpose and never call for a substitute bill of lading showing the true condition of goods, carriers will inevitably continue to clause bills of lading if they have no other better way of protecting themselves in the situation of Tokio Marine or The Saga Explorer. For the present, the decision of misrepresentation in The Saga Explorer might be helpless to change the position of the assignees of the bills of lading. And it seems that the debate on the validity of the Retla Clauses in bills of lading will be continued for the time being. In these circumstances, if the buyers hope to void the potential dispute, they may have a special agreement in the sale of goods contract, for example, requiring a pre-shipment inspection of the goods so as to know the actual condition of the goods on shipment.

• The Journal of Advanced Prosthodontics
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• v.1 no.3
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• pp.118-123
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• 2009

STATEMENT OF PROBLEM. Proper proximal contact is important for maintaining and stabilizing the dental arch. However, the proximal contact strength (PCS) is not a constant value and can be affected by a variety of factors. PURPOSE. This study examined the influences of postural changes on the posterior PCS. MATERIAL AND METHODS. Twelve adults with a normal occlusion and had not undergone prosthetic treatment or proximal restoration were participated in this study. A metal strip was inserted into the proximal surface and removed at a constant velocity. The contact strength was measured in every contact point between canine to second molar in both arches. The PCSs were obtained initially in the upright position, secondly in the supine position and finally in the upright position again. All measurements were repeated after a 2 hour period. Statistical analysis was carried out using the Friedman test (P < .05). RESULTS. Generally, a decrease in PCS occurred when the posture was changed from the initial upright to supine position, while it increased when the posture was changed from the supine to upright position. A significant change was observed in all areas except for between the canine-first premolar in the maxilla and between the first molar-second molar in the mandible areas. CONCLUSION. The posterior PCS, which dentists generally believe to be a static feature of occlusion, is affected significantly by posture.