• 제목/요약/키워드: Progress Payment

Search Result 42, Processing Time 0.031 seconds

Expansion Strategy of Home Visit Nursing Services of Long-Term Care Insurance (노인장기요양보험 재가방문간호 서비스 개발과 확대 방안)

  • Lim, Ji Young;Kim, Juhang
    • Journal of Home Health Care Nursing
    • /
    • v.27 no.3
    • /
    • pp.241-249
    • /
    • 2020
  • Purpose: This study aimed to investigate possible ways to expand the services of home-visit nursing through a review of the progress, achievements, and obstacles of home-visit nursing; a pilot project of an integrated home-service; the application of the Omaha System; as well as a case analysis of providing home-visit nursing services. Method: An integrated review was conducted using various source materials, including laws, previous studies, and a case analysis. Results: In case analysis of providing visiting nursing service, rehabilitation nursing, end-of-life nursing, and dementia care showed high nursing needs. It was necessary that the various home visit nursing services in the intervention area of the Omaha System, administrative services, case management, and center operation activities were all included in the payment systems of long-term care insurance. Conclusion: In the future, home visit nursing services of long-term care insurance should be reborn in the form of a center for integrated case management in the community, which would set long-term goals until the time of a client's death and encompass the realm of human rights for health, quality of daily life, and a dignity of life.

Predicting Default of Construction Companies Using Bayesian Probabilistic Approach (베이지안 확률적 접근법을 이용한 건설업체 부도 예측에 관한 연구)

  • Hong, Sungmoon;Hwang, Jaeyeon;Kwon, Taewhan;Kim, Juhyung;Kim, Jaejun
    • Korean Journal of Construction Engineering and Management
    • /
    • v.17 no.5
    • /
    • pp.13-21
    • /
    • 2016
  • Insolvency of construction companies that play the role of main contractors can lead to clients' losses due to non-fulfillment of construction contracts, and it can have negative effects on the financial soundness of construction companies and suppliers. The construction industry has the cash flow financial characteristic of receiving a project and getting payment based on the progress of the construction. As such, insolvency during project progress can lead to financial losses, which is why the prediction of construction companies is so important. The prediction of insolvency of Korean construction companies are often made through the KMV model from the KMV (Kealhofer McQuown and Vasicek) Company developed in the U.S. during the early 90s, but this model is insufficient in predicting construction companies because it was developed based on credit risk assessment of general companies and banks. In addition, the predictive performance of KMV value's insolvency probability is continuously being questioned due to lack of number of analyzed companies and data. Therefore, in order to resolve such issues, the Bayesian Probabilistic Approach is to be combined with the existing insolvency predictive probability model. This is because if the Prior Probability of Bayesian statistics can be appropriately predicted, reliable Posterior Probability can be predicted through ensured conditionality on the evidence despite the lack of data. Thus, this study is to measure the Expected Default Frequency (EDF) by utilizing the Bayesian Probabilistic Approach with the existing insolvency predictive probability model and predict the accuracy by comparing the result with the EDF of the existing model.

Tax Planning For Physician Under Base Expense System (기준경비율 제도 하에서 의원의 세무계획)

  • 오동일
    • Journal of the Korea Academia-Industrial cooperation Society
    • /
    • v.4 no.2
    • /
    • pp.102-107
    • /
    • 2003
  • A new base expense .system is implemented to substitute the standard income ratio system which has been used for more than 50 years. A base expense system requires a rigorous documentary evidences of important expenses such as purchase cost, labour cost, or rent. In order to make a successful tax savings, it is necessary to know the critical factors affecting tax payment in a base expense system. In this article, operating mechanisms of the base expense system and tax strategy under this system are introduced. If base expense system is successfully implemented, it will contributes considerably to progress in inducing tax compliance of non book keeping professionals who earn relatively high income in Korea.

  • PDF

A meta-analysis survey of the research on domestic e-banking (국내 전자금융 연구동향에 대한 메타분석)

  • Yoo, Soon-Duck;Choi, Kwang-Don
    • Journal of Digital Convergence
    • /
    • v.13 no.4
    • /
    • pp.175-189
    • /
    • 2015
  • As issues of Fintech(Financial technology) emerge, research on electronic banking is growing and garnering much attention in the market. This study analyzed 184 studies on e-banking over 15 years, from 2000 to 2014. Using meta-analysis, the paper draws attentions to the trends in domestic electronic banking studies. Interest peaked in 2008, when 28 papers were published and 35 theses in Information Security and Cryptology were announced. This research focus emphasizes the impact of e-banking services, technology and infrastructure, and laws and regulations on society. Electronic payment systems are a focal point of research on technology and infrastructure. Research on the e-finance market have influenced studies on the financial progress and other social issues. Benefits of this research include a better understanding of the trends in electronic banking studies and its influence on related fields, as well as help electronic banking-related policies and technology research.

A Proposal for Certificate Status Validation Using the Call Processing of PCS (PCS의 호처리를 이용한 인증서 상태검증 모델 제안)

  • Lee Young-Sook;Won Dong-Ho;Lee Young-Gyo
    • The Journal of the Korea Contents Association
    • /
    • v.5 no.1
    • /
    • pp.45-53
    • /
    • 2005
  • With the rapid progress of research to offer a convenience of mobile communication, the mobile users can use not only the services of voice call but also the variety services of data communication using Internet. These include Internet Searching, Internet Shopping and Internet banking and Internet stock exchange and electronic payment and so on, based on PKI. Also, the need of data communication between the mobile users has been increased. As it is possible for mobile users to do user authentication, key distribution, encryption, decryption and so on, it is needed the certificate status validation between the mobile users. However due to the PCS(Personal Communication System) had been only designed and implemented for voice call between the mobile users, it is not easy to apply data communication between the mobile users on PKI. Therefore the study of for the data communication between the mobile users in PCS is a few. It is for the data transfer between the mobile users to communicate using call processing of PCS. So, we propose how to process the certificate status validation during call processing for data communication between the mobile users in the PCS.

  • PDF

A Study on the Risk Examination of the Unit Price of Public Housing Construction Projects (공공주택공사에서의 도급단가 리스크 규명에 관한 연구)

  • Kim, Soon-Young;Han, Choong-Hee;Baek, Tae-Ryong;Kim, Kyoon-Tai;Lee, Jun-Bok
    • Korean Journal of Construction Engineering and Management
    • /
    • v.11 no.2
    • /
    • pp.35-44
    • /
    • 2010
  • Currently, the unit price of public construction projects are not being evaluated appropriately for several reasons. First, the evaluation of the unit price differ per nature of the bidding process and its estimation process. In fact, pricing is determined to meet the total price in turnkey projects and to pass the low bid price deliberation process in unit price projects, and thus, such prices cannot be said to be reasonable prices per public project. After the contract is awarded, however, the prices determined without taking into consideration the characteristic of each bidding process and price estimate process are used for the valuation of progress payment, design changes, and escalation. Furthermore, this is also being applied to other low bid deliberation process as actual public project unit price, thereby affecting other processes as well. In effect, this system increases the risks for both the owner and the bidder who have determined the unit price. This research examines the risk factor and its extent in order to properly manage it in preparation for the future.

Results of Questionnaire: The Korean Society for Microsurgery (대한미세수술학회 설문조사 결과 보고)

  • Hahn, Hyun-Oun;Chung, Duke-Whan;Kim, Woo-Kyung
    • Archives of Reconstructive Microsurgery
    • /
    • v.16 no.2
    • /
    • pp.133-143
    • /
    • 2007
  • For the better success in the society, it is important to collect opinions from members. The progress was slow before because it was hard to collect the opinions from each member. But since we have opened the web site it gets easier to evolve with the society for microsurgery, and expect to have active participations from the members. We make 20 questions in three different groups. The researches are made on participation, development in science council that starting from 2005 October to 2007 June, education on training with member's preference to thesis and individuality and suggestion. Thus we have results following to that research. 1.75% of the members vote for the lecture has to be substantial, and also want the atmosphere of the council to be more sincere. 46.2% of members want the council to be not only exchange information but also the place to experience the social intercourse. 2. When the thesis is present and submitted that will also connect to main society. It will be counted as equal as board thesis, only if the thesis can count in both plastic & reconstructive surgery and orthopedic surgery. Then it will be scored as same as examination of board, and will be a receipt of paper by home page 3. The information-oriented project on our council is slower than what members expected. 100% of members voted yes to online thesis examination, and 66.7% of members voted for preference of web site. We need to make improvements on our web pages as soon as possible such as online payment with credit card. 4. According to the result of questionnaire, our web site helps member's participation in council and eventually become a bridge between members. We hope the questionnaires would help us to develop the council and eventually would help us to society with each other in the council. We also hope this council would be the one that connect all of us in society.

  • PDF

A Study on the Profitability According to the Different Sales Timing in Apartment Housing Development Projects (공동주택 개발 사업의 분양시기 변동에 따른 수익성 비교.분석에 관한 연구)

  • Yoon, Seung-Hyeon;Kang, Hyun-Wook;Kim, Yong-Su
    • Korean Journal of Construction Engineering and Management
    • /
    • v.10 no.3
    • /
    • pp.62-71
    • /
    • 2009
  • The purpose of this study is to analyze of profitability accordance to the different sales timing in apartment housing development projects. The adapted research method about public apartment hosing development projects by a private construction company is concentrated on the middle and large scale housing. The methodology for analysis of profitability through the change of timing for sales is analysed. According to this methodology, the difference of profitability by different timing of first sales is compared and analyzed. The results of this study are as followed 1)The major factors to affect the profitability for apartment housing development project consist of the timing of sales, the method of payment and the rate of sales. 2) The case study was carried out and then the profitability is analyzed the profitability for the three of cases is got worse when the sale after construction especially on the time of construction progress rate 80% is carried out.

CASH FLOW FORECASTING IN CONSTRUCTION PROJECT (건설공사에서의 현금흐름 예측)

  • Park Hyung-Keun
    • Proceedings of the Korean Institute Of Construction Engineering and Management
    • /
    • autumn
    • /
    • pp.35-41
    • /
    • 2002
  • This research introduces the development of a project-level cash flow forecasting model in construction stage based on the planned earned value and the cost from a general contractors view on a jobsite. Most previous models have been developed to assist contractors in their pre-tendering or planning stage cash flow forecasts. The critical key to cash flow forecasting at the project level is how to build a cash-out model. The basic concept is to use moving weights of cost categories in a budget over project duration. The cost categories are classified to compile resources with almost the same time lags that are based on contracting payment conditions and credit times given by suppliers or venders. For cash-in, net planned monthly-earned values are simply transferred to the cash-in forecast, to be applied there with billing time and retention money. Validation of the model involves applying data from on-going 4 projects in progress for 12 months. Based on the results of the comparative analyses through the simulation of the proposed model and the existing models, the proposed model is more accurate, flexible and simpler than traditional models to the employee of construction jobsite who is not oriented financial knowledge.

  • PDF

A Study on Trade Automation in Korea (한국의 무역자동화에 관한 고찰)

  • 전재경;이재승
    • Journal of the Korea Society of Computer and Information
    • /
    • v.3 no.3
    • /
    • pp.139-150
    • /
    • 1998
  • Due to development of science and telecommunication with wide-spread computer supply, it could be done through computer automatically instead of manpower-work for paper transportation & paper approval. It is developed to so-called Factory Automation. Further, it is developed to Office Automation. Trading companies & concerned trade authorities are interested in Trade Automation that such technique is applied to trade work. Generally, Trade Automation means to realize paperless trade by exchanging electronic papers through inter-computers after concerned trade operators transformed various papers to electronic papers that computer could read. In case Trade Automation fix in the trade business, it is expected one of innovations among traditional paper work of trade business, namely without going import-export authorities, Customs office, Banks. Shipping companies, Marine insurance companies on hand-carrying papers, it could be fast, simple, correct to finish every trade procedures such as commercial business, foreign currency, customs clearance, transportations, insurance. terms of payment, etc., with Electronic Data Interchange through computer facilities. Especially, telecommunication for trade form could be helpful to proceed trade paper with one-run-method Further we can anticipate 6 effects for Trade Automation as belows : First, as explained just above articles, with completion for Trade Automation, every trade procedures can be done by computer. so, time to work can be diminished. namely. logistics cost including accessory costs for trade procedures can be saved much. Second, viewing to private enterprise, effect of Office Automation can be maximized and rapid, correct exchange for various trade informations could raise efficiency of enterprise management establishing rational production, storage, transportation and could raise competition improving standard for consumers's service. Third, establishing Trade Automation systems makes it easier piling-up of harbor cargo by pre-transmission of electronic paper & trade informations make it possible to finish customs clearance in advance and can be dispatched upon cargo arrival. Fourth, most of concerned trade authorities such as import-export approval office. financial authorities, transport & insurance companies concentrated in Metropolitan area(Seoul, In -Cheon, Kyung-Ki). Therefore, in case Trade Automation could be realized. it is possible to proceed trade business instantly in every country area by computer facilities. Also. it contribute well-balanced development for suburb. region area by suburb dispersion of trading companies. Fifth, on the way to Trade Automation establishment & its enlargement process. producing enormous demand for over-all telecommunication such as hardware. software. network makes opportunity to progress telecommunication industry & concerned industries. Finally. Trade Automation accelerate change of employment structure leading unnecessary labors on the industries of office & logistics to manufacturing area.

  • PDF