• Korea Journal of Hospital Management
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• v.5 no.1
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• pp.129-155
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• 2000

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.

• Journal of Environmental Health Sciences
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• v.46 no.2
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• pp.232-244
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• 2020

Objectives: The purpose of this study is to develop a management system for the safe handling of chemicals and related health management based on reporting under the Chemical Control Act (CCA). It is used to search handling information by constructing data linked to the name of companies, chemicals, products, etc. Methods: Due to the differences in submission periods for each reporting regulation of the Chemical Control Act, the data used is as follows: A statistical survey collected 26,222 companies in 2014 and 2016, Pollutant Release Transfer Registers (PRTR) collected 4,234 companies in 2015-2017, performance reports by handlers of hazardous chemical substances collected 14,658 companies in 2016-2018, and declarations for import of toxic chemicals collected 892 companies in 2016-2017. The total information on 36,080 companies is standardized based on company ID, name, business registration number, address, and more. The data were classified into information such as company, chemical, and product name and amounts handled and released, and then extracted according to criteria to establish relationships among classified information. Results: A search service was developed for handling information on chemical substances for reporting data by linking four reporting data: statistical survey, PRTR, performance report by handler of hazardous chemical substances, and declaration for import of toxic chemicals under the CCA. It was composed of five menus to search by regulation type, reporting regulation, companies and chemicals, and system management. Conclusion: It is necessary to use data linked by company, region, and chemical to respond and to prevent chemical accidents. In addition, these items can be utilized to perform handling and safety management of chemicals according to whether regulations under the CCA may be implemented.

• The Journal of Advanced Prosthodontics
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• v.5 no.4
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• pp.471-478
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• 2013

PURPOSE. The aim of the study was to evaluate the effect of annealing on the nanostructure and hardness of Co-Cr metal ceramic samples that were fabricated with a direct metal laser sintering (DMLS) technique. MATERIALS AND METHODS. Five groups of Co-Cr dental alloy samples were manufactured in a rectangular form measuring $4{\times}2{\times}2$ mm. Samples fabricated by a conventional casting technique (Group I) and prefabricated milling blanks (Group II) were examined as conventional technique groups. The DMLS samples were randomly divided into three groups as not annealed (Group III), annealed in argon atmosphere (Group IV), or annealed in oxygen atmosphere (Group V). The nanostructure was examined with the small-angle X-ray scattering method. The Rockwell hardness test was used to measure the hardness changes in each group, and the means and standard deviations were statistically analyzed by one-way ANOVA for comparison of continuous variables and Tukey's HSD test was used for post hoc analysis. P values of <.05 were accepted as statistically significant. RESULTS. The general nanostructures of the samples were composed of small spherical entities stacked atop one another in dendritic form. All groups also displayed different hardness values depending on the manufacturing technique. The annealing procedure and environment directly affected both the nanostructure and hardness of the Co-Cr alloy. Group III exhibited a non-homogeneous structure and increased hardness ($48.16{\pm}3.02$ HRC) because the annealing process was incomplete and the inner stress was not relieved. Annealing in argon atmosphere of Group IV not only relieved the inner stresses but also decreased the hardness ($27.40{\pm}3.98$ HRC). The results of fitting function presented that Group IV was the most homogeneous product as the minimum bilayer thickness was measured (7.11 ${\AA}$). CONCLUSION. After the manufacturing with DMLS technique, annealing in argon atmosphere is an essential process for Co-Cr metal ceramic substructures. The dentists should be familiar with the materials that are used in clinic for prosthodontics treatments.

• Culinary science and hospitality research
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• v.15 no.3
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• pp.1-14
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• 2009

One of the tasks given to the hotel business is to improve ES(Employee Satisfaction) through educational training for enhancing job efficiency and service quality, not product competition. In the current domestic field, however, ES(Employee Satisfaction) based on appropriate educational training hasn't been established yet. The purpose of this study is to verify the effect of educational training including recognizing the necessity of frequency, the level of lecture conscience, motivation, and internalization along with job commitment. The cohort of women(n=128, 44.4%) and men(n=160, 55.6%) was monitored by the questionnaire data from October 13th to 31st, 2007. It was assessed by (1) the recognition of educational training, (2) educational training practices, (3) organizational identification, (4) brand identification, and (5) job commitment. Statistical analysis was conducted using SPSS (Statistical Package for Social Science), data coding, and the data cleaning system. As a result, it was proved that frequency, the level of lecture conscience, motivation, the recognition of necessity are in proportion to brand identification and organization identification. In addition, identification through educational training can raise the efficiency of job commitment.

• Culinary science and hospitality research
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• v.22 no.7
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• pp.58-71
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• 2016

This study aimed to gauge the public awareness of the cultural value and superiority of Korean traditional sweets. Furthermore, it evaluated the obstacles that the Korean traditional sweet industry faces in the modern society, and a method to popularize it. It also analyzed the awareness of Korean traditional sweets. Both male and female study subjects showed the highest awareness of yakgwa and the lowest of chasugwa. Female respondents showed significantly (p<0.05~p<0.001) higher awareness of Osaekdasik, Hukimjadasik, Bellflower-junggwa, and Genseng-junggwa than male respondents. Maejakgwa, Osaekdasik, Rice-dasik, and Hukimjada- sik showed significant difference in awareness by the area survey respondents originated. Contrarily, Walnut-gangjung had significantly (p<0.001) higher awareness in rural areas than in more urban areas (e.g., large cities and small and medium-sized cities). Both male and female respondents answered (OR indicated) that the obstacles facing the Korean traditional sweet industry are uncommon products and expensive price. Both male and female respondents said that they had Korean traditional sweets less because it was harder to purchase than western sweets (due to limited access to these sweets), less delicious, and too expensive. Both male and female respondenst suggested that the urgent tasks to popularize the Korean traditional sweets were diversification in shape and ingredient, developing various new flavors, and cheaper products. Both male and female respondents responded that product diversification and strengthened marketing were urgent tasks to industrialize Korean traditional sweets. Therefore, it was believed that failure in generalization was the urgent problem of the Korean traditional sweet industry, and that Korean traditional sweets were harder to purchase because of lower accessibility than western sweets. To popularize Korean traditional sweets, it may be necessary to develop sweets in various shapes and ingredients, flavors suiTable to modern people, become cheaper in price, and have fancier (OR better) packaging.

• Journal of the Korea Convergence Society
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• v.6 no.6
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• pp.17-26
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• 2015

Firms that have adopted internet technology have been confused by distorted market signals. It is natural to look at marketplace outcomes for guidance, when confronted with a new business phenomenon. However, market signals can be unreliable in the early states of any important new information technology. New technologies trigger rampant experimentation, and the experimentation is often unsustainable. As a result, market behavior is distorted and must be interpreted cautiously. In Chapter 1, we review a concept of business model and roles of strategies in a business model. In Chapter 2, we discuss a strategic auditing method for analyzing market/channel positioning, product/service positioning, value chain/value network positioning and external environmental factors. In chapter 3, we introduces major frameworks for understanding factors forming strategies. The strategic grid model categorizes four quadrants depending on the level of impacts of information technology on operation and strategy. The strategic alignment model presents a new method of assessing an alignment of information technology and business throughout all elements of a business model. In this research, we review the concept of a business model. This research introduces factors that shape strategies and new frameworks for understanding these factors. The research objective of this manuscript is to present a guidance for firms how to use information technology for attaining sustainable competitive advantages.

• Culinary science and hospitality research
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• v.22 no.2
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• pp.78-92
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• 2016

This study investigated the quality characteristics of white pan bread with banana addition. This analysis was through mixograph and stickiness of dough, fermentation rate, TPA, crumbScan image analysis, color, moisture contents and acceptance test. Mixograph peak time presented 4~5 minutes on every sample. However, CON, B10 and B20 sample presented more than 60%, and B30, B40 presented less than 60% at peak value (%). The result indicated that banana addition increased as the stickiness decreased. The fermentation rate generally increased, but the sample B40 decreased after 75 minutes. The result of crust and inside color, CON was the highest on lightness L value, B40 was the highest on both red a value and yellow b value. The result of pH showed that B40 was the lowest, and more banana addition made pH decreased. Thus, adding banana influences negatively on volume and cost of the product. The image analysis through crumbScan did not show any significant difference on crust thickness and distortion of crumb fineness. On the other hand, CON value was 774.33 that was the lowest, and B40 value was 927.66 which is the highest on the density of crumb fineness. Hardness showed a significant difference; B40 was the lowest, and Control was the highest. Moisture contents generally had a noticeable difference; CON value was the highest, and banana addition increased as the value decreased. At the result of acceptance test, one of the sensory tests, B20 showed the highest grade, and B40 showed the worst. Based on the above results of characteristic difference, banana addition could influence volume of the bread negatively.

• Culinary science and hospitality research
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• v.22 no.2
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• pp.44-56
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• 2016

This study investigated the quality characteristics of white pan bread with Haenaru rice flour which is regional product of Dangjin. Haenaru rice flour was substituted 10%, 30% and 50% for each bread sample. The overall effects of Haenaru rice flour substitution on pan bread were examined by investigating fermentation rates, pH, volume, specific volume, TPA, crumbScan and colorimeter and using sensory evaluation. A control showed the highest fermentation rate by 60 min, but there was no differences among all samples except HNR50 after 60 min. The higher Haenaru rice flour content, the higher pH value of bread loaf and bread and the lower volume and specific volume of rice breads. According to TPA and crumbscan, high amounts of Haenaru rice flour substitution increased the hardness of bread and decreased fineness and elongation of bread cells. In sensory evaluation, though a control got the best texture, flavor and overall acceptance, HRF30 and HRF10 showed the best preference of appearance and taste respectively, But most of all, there were no significant differences among those samples. Consequently, the results indicate that a substitution of Haenaru rice flour for wheat flour by 30 percent will not show any decisive difference in consumer's acceptance.

• Culinary science and hospitality research
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• v.20 no.6
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• pp.223-234
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• 2014

The present study relates to the development of a processed product for expansion of use of Tangor which is mostly eaten raw in winter. Furthermore, Tangor jam containing fructo oligosaccharide and isomalto oligosaccharide was prepared, and thus quality characteristics of the jam have been determined according to the sugar concentration by making a low-sugar jam by adding substitute sweeteners instead of sugar, because low-sugar products are recently preferred in the market. Furthermore, the general elements of flesh and rind of Tangor, DPPH free radical scavenging activity, chromaticity, sugar content, pH, acidity, and preference have been checked. As a result of the experiment, the chromaticity, luminosity (L), the sugar content, and pH were the lowest in the control group. In F1, F2, and F3, which gradually added fructo oligosaccharide, and I1, I2, and I3, which slowly added isomalto oligosaccharide, luminosity significantly increased with the addition of oligosaccharide. In contrast, as the amount of addition of oligosaccharide increases, red chromaticity (a), yellow chromaticity (b), and sugar content have significantly decreased. Lastly, in the preference test using a 9 point test scheme, F2 and I2 have been considered most appropriate when producing Tangor jam.

• Journal of the Korean Society of Food Science and Nutrition
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• v.38 no.1
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• pp.62-69
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• 2009

Maillard reaction products (MRPs) were produced from aqueous solution of various sugars with defatted hydrolyzed soybean protein (DFHSP) with different temperatures and pressures. Physicochemical properties of MRPs were investigated; also, DPPH and hydroxyl radical scavenging activity and sensory properties were evaluated. MRPs from ribose and DFHSP had the highest reactivity with larger pH reduce, higher browning index increase and higher antioxidant activity than other MRPs from other sugars. The antioxidant activities were increased with increasing temperatures and pressures of reaction. The highest antioxidant activity and sensory preference were obtained from MRPs with ribose at $140^{\circ}C$ with 2.8 kg/$cm^2$ for 30 mins.