• Journal of Digital Convergence
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• v.17 no.3
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• pp.261-269
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• 2019

The purpose of this study is to present the effective management strategy of RI based on the results of research on the causal relationship between the regional medical care capacity and the hospital management performance by calculating the RI of the general hospitals in Korea, This research has significance. The results of this study are as follows: First, statistically significant differences were found in Number of beds and recurring profits in urban areas by the general characteristics. Second, the correlations between the RI and the variables of the regional medical use are as follows: Recurring profit ratio, New Outpatient Visits, Operating Margin, Daily Outpatient Visits per 100 Beds, Daily Inpatient Days per 100 Beds, and Average Charge per Inpatient Day. Based on the results of this study, the significance of this study is as follows. First, we calculated the affinity for local medical use, which is the index of local medical utilization. Secondly, it is analyzed according to internal and external environmental factors such as city size, hospital size, etc. It can be said that the hospital provided basic data for establishment of hospital management strategy to increase the utilization rate of local medical care.

• Journal of Convergence for Information Technology
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• v.12 no.4
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• pp.111-118
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• 2022

This study is an analysis of auditor's response to audit risk. Specifically, audit risk is measured by the amount of correction of the current financial statements, and auditor's response is measured by the rate of change of audit hour in next auditing. The amount of correction can be viewed as audit risk recognized by auditor because the degree of auditor's correction will increase as the company's financial statement preparation ability is lower or the profit management amount is larger. Auditor's response is measured as the rate of change of audit hour because audit risk would be incorporated in audit plan. Although auditing is performed by a team, auditor's response would differ depending on their roles. It is expected the leaders who establish the audit plan and manage the audit quality would respond more sensitively to audit risk than the other auditors. The results show that when the amount of correction is greater than a certain level, auditors recognize it as audit risk and increase total(and leaders') audit hour in next year audit.

• Journal of Animal Science and Technology
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• v.64 no.4
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• pp.770-781
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• 2022

Meteorological disasters caused by climate change like heat, cold waves, and unusually long rainy seasons affect the milk productivity of cows. Studies have been conducted on how milk productivity and milk compositions change due to heat stress (HS). However, the estimation of losses in milk production due to HS and hereby environmental impacts of greenhouse gas (GHG) emissions are yet to be evaluated in Korean dairy farms. Dairy milk production and milk compositions data from March to October 2018, provided by the Korea Dairy Committee (KDC), were used to compare regional milk production with the temperature-humidity index (THI). Raw data for the daily temperature and relative humidity in 2018 were obtained from the Korea Meteorological Administration (KMA). This data was used to calculate the THI and the difference between the maximum and minimum temperature changing rate, as the average daily temperature range, to show the extent to which the temperature gap can affect milk productivity. The amount of milk was calculated based on the price of 926 won/kg from KDC. The results showed that the average milk production rate was the highest within the THI range 60-73 in three regions in May: Chulwon (northern region), Hwasung (central region), and Gunwi (southern region). The average milk production decreased by 4.96 ± 1.48% in northern region, 7.12 ± 2.36% in central region, and 7.94 ± 2.57% in southern region from June to August, which had a THI range of 73 or more, when compared to May. Based on the results, the level of THI should be maintained like May. If so, the farmers can earn a profit of 9,128,730 won/farm in northern region, 9,967,880 won/farm in central region, and 12,245,300 won/farm in southern region. Additionally, the average number of cows raised can be reduced by 2.41 ± 0.35 heads/farm, thereby reducing GHG emissions by 29.61 ± 4.36 kg CO₂eq/day on average. Overall, the conclusion suggests that maintaining environmental conditions in the summer that are similar to those in May is necessary. This knowledge can be used for basic research to persuade farmers to change farm facilities to increase the economic benefits and improve animal welfare.

• Korean Journal of Clinical Pharmacy
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• v.32 no.3
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• pp.215-225
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• 2022

Background: Patients with hematologic cancers have a risk of drug-related problems (DRPs) from medications associated with chemotherapy and supportive care. Although the role of oncology pharmacists has been widely documented in the literature, few studies have reported its impact on cost reduction. This study aimed to describe the activities of oncology pharmacists with respect to hematologic diseases and evaluate the associated cost avoidance. Methods: From January to July 2021, patients admitted to the department of hemato-oncology at Seoul National University, Bundang Hospital were studied. The activities of oncology pharmacists were reported by DRP type following the Pharmaceutical Care Network version 9.1 guidelines, and the acceptance rate was calculated. The avoided cost was estimated based on the cost of the pharmacy intervention, pharmacist manpower, and prescriptions associated with the intervention. Results: Pharmacists intervened in 584 prescriptions from 208 patients during the study period. The most prevalent DRP was "adverse drug event (possibly) occurring" (32.4%), followed by "effect of drug treatment not optimal" (28.6%). "Drug selection" (42.5%) and "dose selection" (30.3%) were the most common causes of DRPs. The acceptance rate of the interventions was 97.1%. The total avoidance cost was KRW 149,468,321; the net profit of the avoidance cost, excluding labor costs, was KRW 121,051,690; and the estimated cost saving was KRW 37,223,748. Conclusion: Oncology pharmacists identified and resolved various types of DRPs from prescriptions for patients with hematologic disease, by reviewing the prescriptions. Their clinical service contributed to enhanced patient safety and the avoidance of associated costs.

• Journal of Service Research and Studies
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• v.11 no.1
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• pp.31-44
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• 2021

The net function of the domestic medical insurance system is highly regarded, but due to the problem of incomplete coverage, the public wants to secure coverage through private medical insurance subscription. As a result, the subscription rate of private medical insurance has recently increased, and the billing rate has also increased. As the number of people seeking private medical insurance increased, workers at private medical insurance companies are experiencing increased job stress and side effects, especially for insurance reviewers who are in charge of paying insurance, such as communicating with customers who claimed insurance and contributing to the company's profit. In response, this study analyzed the effects of job stress on mental health of insurance reviewers and conducted a descriptive survey study to reduce job stress of insurance reviewers and promote mental health. The analysis shows that job stress for insurance reviewers has a significant impact on mental health (+). In detail, job stress has a significant impact on all four factors: social performance and self-confidence, depression, sleeping disturbance and anxiety, and general well-being and vitality. This study showed that job stress in insurance reviewers has a significant (+) impact on mental health. Job stress can cause side effects in organizational aspects, such as reducing enthusiasm for job performance and increasing turnover and resignation rates, but it can also worsen individual physical health and cause diseases such as depression and anxiety, causing mental health to be impoverished. Therefore, in order to prevent this, appropriate work stress prevention methods and countermeasures should be provided to help reduce work stress and improve mental health.

• Journal of Industrial Convergence
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• v.21 no.11
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• pp.13-27
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• 2023

This study aims to contribute to the reduction of the failure rate and social costs resulting from business failures by analyzing factors that affect the insolvency of social enterprises, as the role of social enterprises is increasing in our economy. The data used in this study were classified as normal and insolvent companies among social enterprises (including prospective social enterprises) that were established between 2009 and 2018 and received credit guarantees from credit guarantee institutions as of the end of June 2022. Among the collected data, 439 social enterprises with available financial information were targeted; 406 (92.5%) were normal enterprises, and 33 (7.5%) were insolvent enterprises. Through a literature review, eight non-financial factors commonly used for insolvency prediction were selected. The cross-analysis results showed that four of these factors were significant. Logistic regression analysis revealed that two variables, including corporate credit rating and the personal credit rating of the representative, were significant. Financial factors such as debt ratio, sales operating profit rate, and total asset turnover were used as control variables. The empirical analysis confirmed that the two independent variables maintained their influence even after controlling for financial factors. Given that government-led support and development policies have limitations, there is a need to shift policy direction so that various companies aspiring to create social value can enter the social enterprise sector through private and regional initiatives. This would enable the social economy to create an environment where local residents can collaborate to realize social value, and the government should actively support this.

• Culinary science and hospitality research
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• v.1
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• pp.57-89
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• 1995

Despite prologed business stagnation of both international and domestic economy, hotel business as well as tourist industry has continuously been keeping growing, owing to increase of surplus income and world flowing population. During recent 4 years, growth rate of yearly mean in domestic hotels reached 9.9% and especially that of the superior class hotels 15.2%. In the composition of domestic tourist hotel's revenue, the earnings of guest rooms form 37.4%, on the other hand those of food & beverage 39.9%. This result is that our hotel business is concentrated on its interest in FOOD & BEVERAGE of which productivity per unit dimension can be increased to an unlimited extent and extent and superior class hotels strengthened in F&B are increasing in comparison with European or American hotels which are focused on guest rooms in their management. For value added rate of F&B is low as compared with increase of their earnings, they are interested in the management techniques which focus on rising the rate. As for the cost of Food & Beverage, personnel expenditure forms 36.5% and the direct materials 31.5%. Therefore how to manage personnel and materials costs which compose as much as 68% of total revenue will greatly affect net profit. We can say that an effective management technique in cost of Food & Beverage is one of the most important know-hows in hotel management. Especially management know-how for the Kitchen Department where the most of foods come out makes a great effects on various expenses, productivity and it is the achievement from hotel management. For the most of the hotel's top managers, they don't seriously take the fact that KITCHEN SYSTEM affects greatly total expenditure. This study starts from the point of recognizing the question of fundamental cause affecting tow largest cost elements incurred in Food & Beverage and trying to present an effective kitchen system. To settle the questions raised, I compared and analyzed productivity and cost of food & beverage and unit kitchen centered around superior class hotels in Seoul, which vary in Kitchen Systems. In order to attain the aforementioned study effectively purpose of this study, I compared Room-Service and Coffee-Shop Menu, flow of basic food in the kitchen, extent and result of division of labor and integration in the kitchen, scale of outlet kitchen, productivity, the turnover rate of food in store, food cost rate one another which all vary in Kitchen Systems. All these elements are compared and analyzed each other being divided into two main groups such as①. Main Production kitchen and Banquet Kitchen, and ②. coffee-shop kitchen and Room-service Kitchen. Therefore this study is to point out the problems in managing kitchens of superior class hotels which are different in systems. An effort was made to find out the better Kitchen System for superior deluxe hotels. I emphasize the followings on the proper scale of division of labor and integration of unit kitchen and a disposition plan for outlet kitchens of restaurant. First, KITCHEN SYSTEM as a sub-system of Hotel Management System is composed of sub-systems of outlet unit kitchen. Basic food materials are cooked and served for the guests while support kitchen and out restaurant kitchen interact organically each other. So Kitchen should be considered as a system composed of integrated sub-systems. Second, support and banquet kitchens should be integrated to be managed. And these unit kitchens have to be designed to be placed in the back of banquet rooms area. Third, coffee-shop kitchen and room-service kitchen should be integrated to be managed. Fourth, several unit business kitchens should be place on the same floor. Fifth, main production kitchens ought to be located near the loading duck, food store and large refrigerator. Sixth, considering the limits of supervision, duties should be adjusted as 12-20 cooks in two shifts a day for a sub-kitchen, and 18-30 cooks in three shifts a day so that labor division can be made. Last, I would like to two points for direction and task of future study. Firstly, I compare the effective income and increasing costs each other, which are incurred by increasing the use rate of the second processing materials for foods perched outside and through the results. I can find out the better points of the processing production and circulation system, and then I study this effects made on hotel kitchen system. Secondly, I can point out that more efficient kitchen system shall be established through comparing and analyzing the matter of amount of indirect costs and flow of food in different kitchen systems.

• Korean small business review
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• v.31 no.2
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• pp.85-102
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• 2009

With the continued globalization of world markets, transfer pricing has become one of the dominant sources of controversy in international taxation. Transfer pricing is the process by which a multinational corporation calculates a price for goods and services that are transferred to affiliated entities. Consider a Korean electronic enterprise that buys supplies from its own subsidiary located in China. How much the Korean parent company pays its subsidiary will determine how much profit the Chinese unit reports in local taxes. If the parent company pays above normal market prices, it may appear to have a poor profit, even if the group as a whole shows a respectable profit margin. In this way, transfer prices impact the taxable income reported in each country in which the multinational enterprise operates. It's importance lies in that around 60% of international trade involves transactions between two related parts of multinationals, according to the OECD. Multinational enterprises (hereafter MEs) exert much effort into utilizing organizational advantages to make global investments. MEs wish to minimize their tax burden. So MEs spend a fortune on economists and accountants to justify transfer prices that suit their tax needs. On the contrary, local governments are not prepared to cope with MEs' powerful financial instruments. Tax authorities in each country wish to ensure that the tax base of any ME is divided fairly. Thus, both tax authorities and MEs have a vested interest in the way in which a transfer price is determined, and this is why MEs' international transfer prices are at the center of disputes concerned with taxation. Transfer pricing issues and practices are sometimes difficult to control for regulators because the tax administration does not have enough staffs with the knowledge and resources necessary to understand them. The authors examine transfer pricing practices to provide relevant resources useful in designing tax incentives and regulation schemes for policy makers. This study focuses on identifying the relevant business and environmental factors that could influence the international transfer pricing of MEs. In this perspective, we empirically investigate how the management perception of related variables influences their choice of international transfer pricing methods. We believe that this research is particularly useful in the design of tax policy. Because it can concentrate on a few selected factors in consideration of the limited budget of the tax administration with assistance of this research. Data is composed of questionnaire responses from foreign firms in Korea with investment balances exceeding one million dollars in the end of 2004. We mailed questionnaires to 861 managers in charge of the accounting departments of each company, resulting in 121 valid responses. Seventy six percent of the sample firms are classified as small and medium sized enterprises with assets below 100 billion Korean won. Reviewing transfer pricing methods, cost-based transfer pricing is most popular showing that 60 firms have adopted it. The market-based method is used by 31 firms, and 13 firms have reported the resale-pricing method. Regarding the nationalities of foreign investors, the Japanese and the Americans constitute most of the sample. Logistic regressions have been performed for statistical analysis. The dependent variable is binary in that whether the method of international transfer pricing is a market-based method or a cost-based method. This type of binary classification is founded on the belief that the market-based method is evaluated as the relatively objective way of pricing compared with the cost-based methods. Cost-based pricing is assumed to give mangers flexibility in transfer pricing decisions. Therefore, local regulatory agencies are thought to prefer market-based pricing over cost-based pricing. Independent variables are composed of eight factors such as corporate tax rate, tariffs, relations with local tax authorities, tax audit, equity ratios of local investors, volume of internal trade, sales volume, and product life cycle. The first four variables are included in the model because taxation lies in the center of transfer pricing disputes. So identifying the impact of these variables in Korean business environments is much needed. Equity ratio is included to represent the interest of local partners. Volume of internal trade was sometimes employed in previous research to check the pricing behavior of managers, so we have followed these footsteps in this paper. Product life cycle is used as a surrogate of competition in local markets. Control variables are firm size and nationality of foreign investors. Firm size is controlled using dummy variables in that whether or not the specific firm is small and medium sized. This is because some researchers report that big firms show different behaviors compared with small and medium sized firms in transfer pricing. The other control variable is also expressed in dummy variable showing if the entrepreneur is the American or not. That's because some prior studies conclude that the American management style is different in that they limit branch manger's freedom of decision. Reviewing the statistical results, we have found that managers prefer the cost-based method over the market-based method as the importance of corporate taxes and tariffs increase. This result means that managers need flexibility to lessen the tax burden when they feel taxes are important. They also prefer the cost-based method as the product life cycle matures, which means that they support subsidiaries in local market competition using cost-based transfer pricing. On the contrary, as the relationship with local tax authorities becomes more important, managers prefer the market-based method. That is because market-based pricing is a better way to maintain good relations with the tax officials. Other variables like tax audit, volume of internal transactions, sales volume, and local equity ratio have shown only insignificant influence. Additionally, we have replaced two tax variables(corporate taxes and tariffs) with the data showing top marginal tax rate and mean tariff rates of each country, and have performed another regression to find if we could get different results compared with the former one. As a consequence, we have found something different on the part of mean tariffs, that shows only an insignificant influence on the dependent variable. We guess that each company in the sample pays tariffs with a specific rate applied only for one's own company, which could be located far from mean tariff rates. Therefore we have concluded we need a more detailed data that shows the tariffs of each company if we want to check the role of this variable. Considering that the present paper has heavily relied on questionnaires, an effort to build a reliable data base is needed for enhancing the research reliability.

• Korean Security Journal
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• no.10
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• pp.53-77
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• 2005

This thesis analyzes the effectiveness of master's transformational and transactional leadership on organizational commitment as well as job satisfaction of private security, scrutinizes the difference in master's leadership according to social-demographic group. The sum of this thesis is as follows. To begin with, analyzed the difference of leadership style according to social-demographic characteristics of private security, it showed that monthly income is over 2.5 million won as well as people over 30 years old have higher transformational leadership than the others. That is, the older people's age is and the more someone gains his living, the higher he esteems and trusts his master who has charisma, personal concern and shows intellectual stimulus. And examined thoroughly the difference of organizational commitment as well as job satisfaction in accordance with social-demographic characteristics of private security, people who are 20-25 years old, are college graduates and employees who have worked for 2-3 years do well calculational commitment. It means that the younger he is and the lower academic background is, the higher calculational commitment is by the profit and loss which affects them. Secondly, inquired into consequence of leadership style on job satisfaction. Leadership of intellectual stimulus has negative effect on job satisfaction, whereas it has positive effect on conditional compensation. Exactly, if the master exhibits leadership that stimulate to improve an initiative, it reduces the job satisfaction. On the contrary, for the reason that his master indicates leadership that accompanies conditional compensation, job satisfaction tends to increase. Finally, judged from the effects of leadership style on organizational commitment, the charisma, the lower factor of transformational leadership affects to emotional commitment positively and then, it shows that employees tend to become attached to the organization and have a sense of oneness with it, if their master is able to show charismatic leadership. In conclusion, the private security companies pursue employees whose school career and payment is lower because of incidence in labor expense related with the profit and loss. Owing to it, employees are not satisfied with their job much. And also there is the change in increasing rate of job satisfaction according to business performance of the conditional compensation, i.e. a consideration, a promotion, etc., and the calculational commitment. Therefore, the university should try to focus on the researches for cultivate more professional manpower for business, the companies must try to make better deal, offer welfare for their employees to develop of the private security industry, to rise the job satisfaction of private security. And then, investigation to find private security's own level ought to be done by organic industry-academic cooperation of university and industries.

• Journal of Korean Society of Environmental Engineers
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• v.33 no.12
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• pp.913-921
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• 2011

This study examined the overall feasibility of low carbon green village formed in rural area. The check method is analyzing its environmental and economic feasibility and energy self-reliance. The biomass of the villages was set as 28 ton/day of livestock feces and 2 ton/day of cut fruit tree branches which make up the total of 30 ton/day. The facility consisted of a bio gasfication facility using wet (livestock feces) biomass and combined heat power generator, composting facility and wood boiler using dry (cut fruit tree branches) biomass. When operating the system, 540,540 kWh/yr of electricity and 1,762 Gcal/yr of heat energy was produced. The region's electricity energy and heat energy self-reliance rate will be 100%. The economic feasibility was found as a loss of 140 million won where the facility installation cost is 5.04 billion won, operation cost is 485.09 million won and profit is 337.12 million won. There will be a loss of about 2.2 billion won in 15 years but in the environmental analysis, it was found that crude replacement effect is about 178 million won, greenhouse gas reduction effect is about 92 million won making up the total environmental benefit of 270 million won. This means, there will be a yearly profit of about 130 million won. In terms of its environmental and economic feasibility and energy self-reliance, this project seemed to be a feasible project in overall even if it manages to get help from the government or local government.