• 제목/요약/키워드: audit data

검색결과 423건 처리시간 0.036초

병원 재무비율 지표들 간의 구조적인 관계 분석 (An Analysis of Structural Relationships among Financial Indicators of Hospitals in Korea: Applying Structural Equation Modeling(SEM))

  • 정민수;이건형;최만규
    • 보건행정학회지
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    • 제18권2호
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    • pp.19-38
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    • 2008
  • Financial ratios are key indicators of an organization's financial and business conditions. Among various financial indicators, profitability, financial structure, financial activity and liquidity ratios are frequently used and analyzed. Using the structural equation modeling(SEM) technique, this study examines the structural causal relationships among key financial indicators. Data for this study are taken from complete financial statements from 142 hospitals that passed the standardization audit undertaken by the Korean Hospital Association from 1998 to 2001 for the purpose of accrediting teaching hospitals. In order to improve comparability, ratio values are standardized using the Blom's normal distribution. The final model of the SEM has four latent constructs: financial activity(total asset turnover, fixed asset turnover), liquidity(current ratio, quick ratio, collection period), financial structure(total debt to equity, long-term debt to equity, fixed assets to fund balance), and profitability(return on assets, normal profit to total assets, operating margin to gross revenue, normal profit to gross revenue). While examining several model fit indices(Chi-square (df) = 178.661 (40), likelihood ratio=4.467, RMR=.11, GFI=.849, RMSEA=.157), the final SEM we employed shows a relatively good fit. After examining the path coefficient of the constructs, the financial structure of the hospital affects the hospital's profitability in a statistically significant way. A hospital which utilizes its liabilities, more specifically fixed liabilities, and makes a stable investment decision for fixed assets was found to have a higher profitability than other hospitals. Then, the standard path coefficients were examined to directly compare the influence of variables. It was found that there were no statistically significant path coefficients among constructs. When it comes to variables, however, statistically significant relationships were found. between. financial activity and. fixed. asset turnover, and between profitability and normal profit to gross revenue. These results show that the observed variables of fixed asset turnover and normal profit to gross revenue can be used as indicators representing financial activity and profitability.

WiBro에서 공격 이동단말에 대한 역추적기법 연구 (A Study of the Back-tracking Techniques against Hacker's Mobile Station on WiBro)

  • 박대우;임승린
    • 한국컴퓨터정보학회논문지
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    • 제12권3호
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    • pp.185-194
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    • 2007
  • WiBro가 IEEE802.16e로 국제 표준화 되었다. 국내뿐만 아니라 세계에서도 휴대인터넷으로 WiBro 서비스를 시작하고 있다. 본 논문에서는 불법 공격자인 해커가 휴대인터넷 WiBro의 이동단말을 이용하여 자신의 위치추적을 피하기 위하여, 피해 시스템을 직접 공격하지 않고 우회 공격을 수행한다. 현재 인터넷망에서 침입 기술에 적극적인 보안을 위한 진보된 알고리즘을 응용하여 효과적인 역추적 기법 등을 연구한다. 공격자인 이동단말에 대한 역추적을 할 때, 실시간 네트워크 로그 감사기록을 이용하고, TCP/IP와 네트워크 기반에서는 Thumbprint Algorithm, Timing based Algorithm, TCP Sequence number 등을 이용한 알고리즘 및 SWT 기법 등을 이용한 역추적 기법 등을 설계하고, 역추적을 실시하였다. 또한 트래픽 폭주 공격에 대해 AS시스템을 이용한 네트워크 트래픽 관리와 통제 및 실시간으로 역추적을 하였다. 본 논문의 연구 결과는 유비쿼터스 환경에서의 WiBro 인터넷에서의 역추적을 실시하고 포렌식 자료를 확보하는데 이바지 할 수 있을 것이다.

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품질경쟁력 우수기업 평가지표의 확인적 요인분석 (A Confirmatory Factor Analysis for Quality Competitiveness Excellence Company Evaluation Indicators)

  • 박동준;윤예분;윤민
    • 산업경영시스템학회지
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    • 제43권3호
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    • pp.101-111
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    • 2020
  • Companies struggle to make their best products with high quality and service at a competitive price in global markets. However, customer needs and requirements keep changing with a variety of situations. Companies that face the changes can not stay the same and make an effort to adapt themselves to new circumstances. They would probably review the overall management system that is currently implementing to improve management efficiency. Among other things, quality might be considered to be a crucial element if they are manufacturing industries to be sustained in global markets. KSA (Korean Standards Association) is a government-affiliated organization under the Ministry of Trade, Infrastructure, and Energy. It is a Korean standards provider for quality and service industry. KSA confers national commendations for organizations, quality circles, artisans, QCEC (Quality Competitive Excellent Company), and the most honorable KNQA (Korean National Quality Award) every year. KSA established KNQA on the basis of Malcom Baldrige National Quality Award, Deming Prize, and European Quality Award. Research on quality awards shows that there are many similarities in the framework. Although KSA summarizes two factors for 13 evaluation indicators in the quality competitive excellent model of QCEC, the categorization is ambiguous to explain them according to earlier studies. We performed a deep analysis of foreign quality awards and background for KNQA and QCEC. We conducted a content analysis of KNQA and QCEC and matched evaluation items that were closely related. We proposed a quality competitiveness model with three factors, Technology, System, and Tools, summarizing 13 evaluation indicators in QCEC. Based on audit data for six years from 2012 to 2017 we carried out a confirmatory factor analysis for the proposed model by examining the model validity and fitness.

A two-year audit of non-vascularized iliac crest bone graft for mandibular reconstruction: technique, experience and challenges

  • Omeje, Kelvin;Efunkoya, Akinwale;Amole, Ibiyinka;Akhiwu, Benjamin;Osunde, Daniel
    • Journal of the Korean Association of Oral and Maxillofacial Surgeons
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    • 제40권6호
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    • pp.272-277
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    • 2014
  • Objectives: Non-vascularized iliac crest bone graft (NVIBG) is a known treatment option in mandibular reconstruction following jaw resection, but no documented review of patients treated with NVIBG exists for northern Nigeria. The experience and technique from a Nigerian tertiary hospital may serve as baseline data for comparison and improvement of practice for other institutions. Materials and Methods: A retrospective review of medical records and patient case files from January 2012 to December 2013 was undertaken. All case files and other medical records of patients who had reconstruction with NVIBG for benign or malignant lesions with immediate or delayed reconstruction were selected for review. Results: Twenty patients had mandibular reconstruction with NVIBG during the study period. Two patients were excluded because of incomplete medical records. Eighteen patients' (male=14, female=4) records were reviewed. Their ages ranged from 13 to 62 years (mean $26.0{\pm}10.6years$). Indications for NVIBG included jaw tumors (n=16; 88.3%), jaw cyst (n=1; 5.6%) and gunshot injury (n=1; 5.6%). Jaw tumors seen were ameloblastoma (n=15; 83.3%) and osteosarcoma (n=1; 5.6%). Treatments done were mandibular resection with condylar resection (n=7; 38.9%), mandibular segmental resection (n=10; 55.6%) and subtotal mandibulectomy (n=1; 5.6%). Patients' postoperative reviews and radiographs revealed good facial profile and continued bone stability up to 1 year following NVIBG. Conclusion: NVIBGs provide an acceptable alternative to vascularized bone grafts, genetically engineered bone, and distraction osteogenesis for mandibular reconstruction in resource-limited centers.

지역사회 만성정신질환자의 알코올 사용 관련요인 (Influencing Factors on Alcohol Use of Persons with Severe Mental Illness in the Community)

  • 강문희
    • 디지털융복합연구
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    • 제11권11호
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    • pp.585-593
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    • 2013
  • 본 연구는 지역사회의 만성정신질환자를 대상으로 알코올 사용정도와 관련요인을 파악하여 정신질환자를 위해 효과적인 알코올 사용 예방프로그램 개발을 위한 기초자료를 제공하기 위해 시도되었다. 연구의 대상은 D와 C 지역에 위치한 2개 정신병원의 외래환자 및 4개 정신건강증진센터와 사회복귀시설을 이용하는 만성 정신질환자 176명이다. 자료수집기간은 2012년 7월 9일에서 27일까지 였으며, 수집된 자료는 서술통계, t-test, $x^2$-test, Logistic regression을 이용하여 분석하였다. 연구결과 정신질환자의 알코올 사용에 영향을 미치는 유의한 요인은 흡연, 발병연령, 재활단계, 타인지지로 나타났다. 따라서 정신질환자의 재활단계, 발병연령과 같은 임상적 특성을 고려하여 음주와 흡연을 효율적으로 예방 및 관리할 수 있는 프로그램을 개발하고 프로그램의 참여동기와 효과를 유지하기 위한 타인 지지 전략을 활용하는 방안이 필요하다.

제대군인의 재취업 및 창업 활성화 방안에 대한 연구 (Study of the Plan for Revitalizing Reemployment and Inauguration of Retired Military Person)

  • 이재희;하규수;김홍
    • 벤처창업연구
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    • 제2권1호
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    • pp.83-108
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    • 2007
  • 영관 및 위관급 제대군인 중 군인연금을 받지 못하거나 연금 수령액이 적은 장기복무 제대군인에 대해 양극과 해소차원에서 우선적으로 일자리가 마련되도록 맞춤식 직업교육 기회를 부여하고 사회에서 요구하는 능력개발에 가용조직력과 역량을 집중하는 한편, 중기복무자에 대한 직업훈련과 일자리 확보, 의무복무자에 대한 지원방안도 적극 추진해나가야 할 것이다. 범국가적인 지원 시스템과 지원 정책의 마련을 위한 정책을 제시하면 다음과 같다. 첫째, 정부부처 내 관련기관간의 업무를 분담 조정해야한다. 둘째, 범정부적 차원의 제대군인 일자리 창출이 이루어져야한다. 셋째, 전역 예정자에 대한 Pre-Retirement 프로그램 개발과 예산지원이 이루어져야한다. 넷째, 범국가적 차원에서 취업지원이 이루어져야한다. 다섯째, 인턴십 제도의 이용으로 취업의 기회를 확대해야 한다. 여섯째, 취업기관 간 공조체제가 이루어져야한다.

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로지스틱 회귀분석을 이용한 중소기업 기술보호 요인 분석 (Small Business Technological Assets Protection Factors Analysis Using Logistic Regression Analysis)

  • 홍준석;박원형;김양훈;국광호
    • 한국전자거래학회지
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    • 제20권3호
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    • pp.1-10
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    • 2015
  • 본 연구는 중소기업청에서 실시한 2013년 중소기업 기술보호 역량 및 수준조사를 바탕으로 중소기업의 기술유출 경험유무와 기술보호 요인을 분석하여 정부지원을 통한 기술유출방지 효과를 극대화 할 수 있는 핵심 요인을 도출하고자 한다. 중소기업 기술보호 역량 및 수준조사 대상 1,561개 기업 중 대기업 43개를 제외한 1,518개 중소기업 중 기술유출 중소기업 155개와 미유출 중소기업 1,363개 중소기업에 대해 기술보호 요인을 로지스틱 회귀분석 하였다. 기술유출 관련 요인을 분석한 결과, 출입자 통제 시스템 운영, 보안감사 실시여부, 임직원 부재 시 보안활동, 중요자료 보호대책 마련이 핵심요인으로 도출되었으며, 이들 사항에 대해 정부차원에서 집중적인 지원이 이루어진다면 기술보호 효과가 극대화 될 수 있을 것으로 사료된다.

대학생의 사회심리적 스트레스, 음주효과기대, 음주자제이유가 문제음주에 미치는 영향 (The Effects of College Students Psychosocial Stress, Expected Drinking Effects and Reason for Reducing Alcohol Consumption on Problem Drinking)

  • 이정림;김형태;김선영;윤미은;천성수
    • 한국학교ㆍ지역보건교육학회지
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    • 제16권1호
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    • pp.83-92
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    • 2015
  • Objectives: This thesis intends to find out the extent of drinking problem which is caused by students' psychosocial stress, expected alcohol effects and problem drinker drinking as well as the influence of each factor. Methods: This study was conducted from September 1, 2014 to October 31, 2014 with the target of 466 students (66.6%), who are currently drinking, out of 700 students over the age of 16 and enrolled in 36 universities located in the whole country. This data were analyzed using the program SPSS21. Results: Age, gender, and the school district that showed significant differences in drinking problem compared to other general characteristics played the role of control variables. It was found that psychosocial stress does not affect the drinking problem. The self-reward and human-relation factors included in the expected drinking effect were revealed to influence significantly on the problem and the life and health related factors included in the reason of drinking refrain were also turned out to have significant effect on that problem. The degree of F is 15.665 and the degree of explanatory is 23.6%. Conclusions: Problem drinker in college and enhance the culture and health education policy is necessary to reduce college student drinking effects expected.

알코올 섭취량에 따른 한의변증설문(DSOM)의 타당성에 대한 연구 (A Study on the Validity of DSOM According to Alcohol Intake)

  • 홍상훈;김정은;김성환;박상은;홍수현;강창완;이인선
    • 대한한방내과학회지
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    • 제30권1호
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    • pp.119-128
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    • 2009
  • Purpose : This study was conducted to find the possibility of DSOM (Diagnosis System of Oriental Medicine) as a diagnostic method according to alcohol intake. Method : 49 men who drink alcohol over 40g per day and whose AUDIT scores were over 12 were allocated to the drinker group. 30 men who do not drink alcohol at all were allocated to the control (non-drinker) group. The study period was from June 15, 2006 to September 30, 2008. All of both groups were analyzed using DSOM. Result : There were some differences between the drinker group and the non-drinker group in stagnation of Ki(氣滯), deficiency of Yin(陰虛), insufficiency of Yang(陽虛), heat syndrome(熱), dryness (燥), and lung(肺). A group whose gamma-GTP is over twice the normal condition shows meaningful difference in stagnation of Ki(氣滯), heat syndrome(熱), dryness(燥), and insufficiency of Yang(陽虛). Conclusion : We found out that DSOM can be a diagnostic method on alcoholic liver disease patients. However, other studies to supplement it should be continued.

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Improvement Plans of the Parliamentary Inspection System in the Information Society

  • Park, Jong-Ryeol;Lee, Young-Woo
    • 한국컴퓨터정보학회논문지
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    • 제24권3호
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    • pp.181-190
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    • 2019
  • Today, in the information society, since the government administration of all countries places importance on clarity and efficiency, the authority concentration of the administration is inevitable. Therefore, the Parliament, which is a legislative body, is at a time when the policy control function to check and monitor it is becoming more important. In particular, due to the emergence of parliamentary democracy, in the reality that the people must elect representatives and represent their own opinions, the parliamentary inspection system is very valuable in that it satisfies the right of the people to know and ultimately enables the people to democratically control the administration. The role of the Parliament moves from the inherent legislative function to the information collection and disclosure of government administration, discussion and resolution of political issues, and observation and supervision of the administration. And it can be seen as the global trend. As a result of this trend, status and role of the National Assembly is being strengthened from the legislative body to the control agency of government administration. Thus, the most substantive authority of Article 61 of the Constitution can be deemed the parliamentary inspection system. The parliamentary inspection system is a system that let exercise the legislation, budget, and authority to control of state administration by identify the challenges and policy implementation of each country's institutions through the audit of the executive administration's overall government administration performance outside the National Assembly. However, due to the amendment of Constitution in 1988, the parliamentary inspection right and investigation of state administration right had reinstated and the parliamentary inspection system, which is being implemented annually, is the 31st year of the year in 2019. However, the general evaluation of the public is negative and insufficient time for inspections, lack of sanctions on nonattendance witnesses, excessive data submission, and refusal to submit materials by the administration were pointed out as the problem. Therefore, in this paper, the researcher tries to point out the overall problems of the parliamentary inspection system and to summarize the effective improvement plans.