This empirical study, activity-based costing, a newly introduced approach that has proved to be an improvement over the conventional costing system in product or service costing, is applied at department of clinical pathology in K university hospital. The study subjects were 233 test procedures done in clinical laboratory of K university hospital. Activity analysis was done by interview, questionnaires, and time study, and the amount of resources consumed by each activity and their costs are then traced and applied to the laboratory tests. The main purpose of this study were to compare the test costs of activity-bases costing with those of conventional costing, and test fees of medical insurance, and to provide accurate cost informations for the decision makers of hospital. The major findings of this study were as belows. 1. The cost drivers for application of activity-based costing at clinical laboratory were cases of sample collection, case of specimen, cases of test, and volume-related allocation bases such as direct labor hours and total revenue of each test. 2. The profits of each clinical laboratory fields analyzed by conventional costing were different from the profits analyzed by activity-based costing, especially in the field of Urinalysis(approximately over estimated 750%). 3. The standard full costs by conventional costing were quite different from the costs computed by using activity-based costing, and the difference is most significant with the tests of long labor time. 4. From the comparison between costs computed by using activity-based costing and medical insurance fees, some test fees were significantly lower than the costs, especially in the non-automated fields. As described in this study, activity-based costing provides more accurate cost information than does conventional costing system. The former approach is especially important in the health care industry including hospitals in which planning and controlling the costs services provided are the key to maintaining a healthy financial status for the organization. Despite the contribution of activity-based costing the economic as well as technical feasibilities of implementing such a cost accounting system in an organization must be evaluated. In the development of activity-based costing systems, an activity analysis has to be conducted to identify activities that consume resources. This involves a detailed study of the organization's logistics and accounting information systems, and it is an expensive project in itself. Besides, it can be quite difficult and time consuming to identify and trace resource consumption to a specific activity. Thus the activity-based costing system should be implemented only when the decrease in cost of error far exceeds the increase in cost of measurement. By combining activity-based costing with standard costing, health care administrators can better plan and control the costs of health services provided while ensuring that the organization's bottom line is healthy.
With growing population of internet and web applications, distributed environment is considered to be the standard architecture of application. A network management systems(NMS) is necessary to control and monitor the complex network resources for providing and sharing the heft quality service. We recognize the NMS as a standard infrastructure for supporting efficient networking and a separate commercial applications. We believe every resource including software, hardware and environment for the network management should be separated from special protocols, vendors and applications. Therefore, We need a standard network management system that is efficient and consistent because of the heterogeous network features. In regards to software development, software reuse through assembling and extending the reusable elements such as patterns and components assures to realize the best productivity and quality The component based development(CBD) methodology that can assemble black box though well defined interfaces makes it possible to develop easer and quicker applications and is proved as the best software development solution involved in construction, selection and assembly of components. In this thesis, we describe the architecture for the network management and identify, define and design the components through analysis and design in the network management domain and Identified components mapped to the component architecture. We also specify the component development and design and implement the component for developing the network management. Implemented components apply to the component repository system that register, retrieve and understand the components. We analyze, design and implement the entire network management system based on configuration, connection, performance and fault management through the pre-developed components.
The Journal of Korean Institute of Communications and Information Sciences
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v.30
no.5B
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pp.253-263
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2005
This paper proposed a mobile multicast technique to satisfy end-to-end QoS for various user requirements in mobile network environment. In order to provide seamless mobility, fast handoff technique was applied. By using L2 mobile trigger, it was possible to minimize remarkable amount of packet loss by delay occurred during handoff. To provide efficient multicast, concept of hierarchy was introduced to Xcast++, which results in a creation of HXcast++. HXcast++ optimized transfer path of multicast and reduced expensive multicast maintenance costs caused by frequent handoff. Suggestion of GMA (Group Management Agent) mechanism allows joining to group immediately without waiting IGMP Membership query during handoff. GMA mechanism will minimize the delay for group registration process and the resource usage due to delay of withdrawal process. And also use of buffering & forwarding technique minimized packet loss during generation of multicast tree. IntServ/RSVP was used to provide End-to-End QoS in local domain and DiffServ was used in global domain. To minimize reestablishment of RSVP session delay, extended HXcast++ control messages ware designed to require PATH message. HXcast++ proposed in this thesis is defined as multicast technique to provide end-to-end QoS and also to satisfy various user requirements in mobile network environment.
This study was carried out to compile year 2001 forest resource statistics for the State of Virginia. USA. Virginia has 15.8 million acres (6.4 million ha) of forested 1and, accounting for 62% of the landcover with non-industrial private forest landowners owning 77% of the forested area. Deciduous forests make up 78% of Virginia's forests. Total tree volume is 26.5 billion cubic ft, of which average volume per acre is $1.677ft^3/ac(117m^3/ha)$. The overall annual volume of roundwood output is $543\;million\;ft^3$. Tree growth exceeds removals by $271\;million\;ft^3$ each year for all species statewide. Average net forest land loss in Virginia is 20,000 acre (8,094 ha) per year. In 1999, the forest products industry contributed over $25.4 billion to Virginia's economy while providing over 248,000 jobs. Among forest industries logging contributes to the economy at over $863 million/yr; timber accounts for the greatest amount (28%) of the total market value of Virginia's agricultural crops. Revenue received from stumpage by landowners exceeded $345 million/yr. In their entirety. Virginia's forests provide over $30.5 billion in annual return. including $3 billion for recreation and $1.9 billion for carbon sequestation and pollution control.
Under fastly moving businese circumstance, it is very important to retain par excellence human resource and innovation. The purpose of this study is to find out casual relationship among self-efficacy, job embeddedness, innovative behavior, and organizational citizenship behavior, which is dependent variable. With the help of information technology. To verify hypotheses such statistical analyses as factor analysis, reliability test, and path analysis by AMOS 18.0. The population of this study is employees of super deluxe hotels in korea and they are divided into two categories such as front-of-the-house and back-of-the-house respectively with same numbers. In case of mutual relationship between self-efficacy and innovative behavior, self-control and task difficultness factors significantly influence innovative behavior in case of front-of-the house employees and vice-versa in those of back-of-the-house. In case of interactive relationship between self-efficacy and organizational citizenship behavior, slightly different results are revealed between front-and back-of-the-house employees, employees, i.e. all factors are significantly related in former but not in latter.
This study, as a purpose of viewshed anaiysis is selected for the view route, View of the target yunseondo wonlim (scenic sites No.34) located in the terrain ridge. Using GIS Viewshed analysis carried out and the results reflect the view route was selected. The basic research for this study, the scenic sites such as the natural and cultural resources for the efficient and optimized to create the route view. Viewshed Analysis results could be summarized as follows: Along a scenic sites located inside the main ridge Viewshed analysis was carried out. This overlapping the cumulative results are Leading to Nakseojae(樂書齎) Seyeonjeong(洗然亭) from space in the visible frequency higher natural villages of the district. Selected the view route and were on the road and in the topographic map nesting along Visible high-frequency region. Based on the results of the nested Viewshed major selected six points Viewshed analysis was carried out. Resource for the surrounding landscape. Results determine whether the visibility of the surrounding landscape was identified as the viewable area appears good. Finally Viewshed Analysis results for six points in the final review.
Exp. I, the study was conducted to examine the supplementation levels of cassava hay (CH) in dairy cows. Six multiparous Holstein-Friesian crossbreds were paired and randomly assigned in a change-over design to receive three levels of CH supplement at 0, 0.8 and 1.7 kg DM/hd/d. Concentrate was supplemented at the same level (1:2; concentrate:milk yield) while urea-treated (5%) rice straw was offered on ad libitum basis. The results revealed that supplementation of CH could significantly reduce concentrate use resulting in similar milk yield (12.5, 12.12 and 12.6 kg/hd/d) and significantly enhanced 3.5% FCM (14.21, 15.70, 14.9 kg/d, respectively). Moreover, CH supplementation significantly increased milk fat and milk protein percentages especially at 1.70 kg/hd/d. Concentrate use could be significantly reduced by 27% at 1.7 kg/hd/d CH supplementation. Exp. II, supplementation of cassava hay to replace concentrate use was studied in lactating-Holstein Friesian crossbreds grazed on Ruzi grass. Six multiparous cows in mid-lactating periods were paired and randomly assiged according to a change-over-design to receive three dietary treatments, $T_1=0kg$ cassava hay (CH) in 1:2 concentrate supplementation (CS) to milk yield (MY), $T_2=1.0kg$ DM CH/hd/d in 1:3 CS to MY, $T_3=1.7kg$ DM CH/hd/d in 1:4 CS to MY, respectively. The results were found that milk yield were similar among treatments while protein, lactose and solids-not-fat percentages were highest (p<0.05) in cows receiving CH at 1.0 kgjhd/d. Most significant improvement from CH supplementation was the ability to reduce concentrate use by 42% which could provide a higher income for small-holder dairy farmers. In addition, milk thiocyanate was enhanced from 5.3 to 17.8 ppm (p<0.05) in the control and in the CH supplemented group (1.7 kg/hd/d), respectively. Moreover, CH supplementation could significantly reduce concentrate level for diary feeding thus resulted in more economical return. Cassava hay demonstrated as a potential and high-quality on-farm feed resource especially for dry season feeding in the tropics.
"Ubiquitous sensor network" definition is this-Someone attaches electro-magnetic tag everything which needs communication between man to man, man to material and material to material(Ubiquitous). By using attached every electro-magnetic tag, someone detects it's native information as well as environmental information such as temperature, humidity, pollution and infiltration information(Sensor). someone connects it realtime network and manage generated information(Network). 21st century's war is joint combined operation connecting with ground, sea and air smoothly in digitalized war field, and is systematic war provided realtime information from sensor to shooter. So, it needs dramatic development on watch reconnaissance, command and control, pinpoint strike etc. Ubiquitous computing and network technologies are essential in national defense to operate 21st century style war. It is possible to use many parts such as USN combined smart dust and sensor network to protect friend unit as well as to watch enemy's deep area by unmanned reconnaissance, wearable computer upgrading soldier's operational ability and combat power dramatically, RFID which can be used material management as well as on time support. Especially, unmanned watch system using USN is core part to transit network centric military service and to get national defense efficiency which overcome the dilemma of national defense person resource reducing, and upgrade guard quality level, and improve combat power by normalizing guardian's bio rhythm. According to the test result of sensor network unmanned watch system, it needs more effort and time to stabilize because of low USN technology maturity and using maturity. In the future, USN unmanned watch system project must be decided the application scope such as application area and starting point by evaluating technology maturity and using maturity. And when you decide application scope, you must consider not only short period goal as cost reduction, soldier decrease and guard power upgrade but also long period goal as advanced defense ability strength. You must build basic infra in advance such as light cable network, frequency allocation and power facility etc. First of all, it must get budget guarantee and driving force for USN unmanned watch system project related to defense policy. You must forwarded the USN project assuming posses of operation skill as procedure, system, standard, training in advance. Operational skill posses is come from step by step application strategy such as test phase, introduction phase, spread phase, stabilization phase and also repeated test application taking example project.
The Journal of the Institute of Internet, Broadcasting and Communication
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v.16
no.5
/
pp.39-48
/
2016
One of the major trends of automotive networking architecture is the introduction of automotive Ethernet. Ethernet is already used in single automotive applications (e.g. to connect high-data-rate sources as video cameras), it is expected that the ongoing standardization at IEEE (IEEE802.3bw - 100BASE-T1, respectively IEEE P802.3bp - 1000BASE-T1) will lead to a much broader adoption in future. Those applications will not be limited to simple point-to-point connections, but may affect Electric/Electronic(EE) Architectures as a whole. It is agreed that IP based traffic via Ethernet could be secured by application of well-established IP security protocols (e.g., IPSec, TLS) combined with additional components like, e.g., automotive firewall or IDS. In the case of safety and real-time related applications on resource constraint devices, the IP based communication is not the favorite option to be used with complicated and performance demanding TLS or IPSec. Those applications will be foreseeable incorporate Layer-2 based communication protocols as, e.g., currently standardized at IEEE[13]. The present paper reflects the state-of-the-art communication concepts with respect to security and identifies architectural challenges and potential solutions for future Ethernet Switch-based EE-Architectures. It also gives an overview and provide insights into the ongoing security relevant standardization activities concerning automotive Ethernet. Furthermore, the properties of non-automotive Ethernet security mechanisms as, e.g., IEEE 802.1AE aka. MACsec or 802.1X Port-based Network Access Control, will be evaluated and the applicability for automotive applications will be assessed.
Journal of the Korea Society of Computer and Information
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v.17
no.7
/
pp.139-146
/
2012
In this paper, we implement an m-LIS(Mobile-Logistics Information System) for an effective logistics management in consideration of logistics process and work environment. The m-LIS could perform the entire business process every minute and promote the work efficiency by tying up with ERP and POS system. Moreover, this system could enhance the management level of service and supply chain. Due to the reason that the existing logistics business was not computerized and automated, most of operation was accomplished by means of workers experience and convention. This problem brought about both the ineffective management and logistics quality deterioration by weakening the control power of the logistics site. In order to solve this problem, we put focus on providing the real-time operation monitoring environment on the spot, the satisfaction of the efficiency on the spot, and the optimized system by building up the logistics information system. Furthermore, we attest that the new logistics system could properly cope with the increase of the quantity of goods transported owing to stable logistics information support and the market expansion and growth caused by the firm interface between the new ERP and its related system.
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