• 한국항해항만학회지
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• 제39권3호
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• pp.261-266
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• 2015

기업의 운전자본관리는 단기재무전략관리 차원에서 접근이 가능하며, 이는 기업의 유동성 및 수익성 등에 영향관계가 있음이 실증되고 있다. 따라서 효율적인 운전자본관리는 기업의 수익성을 증대시킬 수 있을 뿐만 아니라, 유동성 또한 개선시킬 수 있게 된다. 해운기업의 경우 글로벌금융위기와 맞물려 수익성과 유동성에 많은 어려움을 겪었음에도 불구, 운전자본관리와 수익성에 대한 연구는 전무한 상태이다. 이에 본 연구에서는 2004년 이후 46개 해운기업을 대상으로 운전자본관리와 수익성과의 관계를 규명함으로써 단기재무전략 수립에 유용한 정보를 제공하고자 하였다. 연구의 결과 기존연구들과 같이 매입채무기간, 재고기간, 현금주기, 영업주기가 해운기업의 수익성 즉, 매출액 총이익률과 매출액영업이익률을 개선할 수 있는 중요한 요인인 것으로 실증되었다. 특히 매입채무신용기간과 영업주기의 증가는 수익성의 증가를 가져오는 것으로 분석된 반면, 재고기간과 현금주기는 부(-)의 관계를 보여 이들이 줄어들 경우 수익성이 증가하는 것으로 나타났다. 매출채권기간은 일부 모형에서 유의하였으나, 기존 연구들과는 달리 해운기업의 경우 수익성과의 관계를 설명하기에는 한계가 있는 것으로 나타났다.

• 국제학술발표논문집
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• The 4th International Conference on Construction Engineering and Project Management Organized by the University of New South Wales
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• pp.526-533
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• 2011

Contracting is said to be a high-risk business, and a common cause of business failure is related to cash management. A contractor's financial viability depends heavily on how actual payments from an owner deviate from those defined in the contract. The paper presents a method for contractors to evaluate the punctuality and fullness of owner payments based on historical behaviour. It does this by classifying owners according to their late and incomplete payment practices. A payment profile of an owner, in the form of aging claims submitted by the contractor, is used as a basis for the method's development. Regression trees are constructed based on three predictor variables, namely, the average time to payment following a claim, the total amount ending up being paid within a certain period and the level of variability in claim response times. The Tree package in the publicly available R program is used for building the trees. The analysis is particularly useful for contractors at the pre-tendering stage, when contractors predict the likely payment scenario in an upcoming project. Based on the method, the contractor can decide whether to tender or not tender, or adjust its financial preparations accordingly. The paper is a contribution in risk management applied to claim and dispute resolution practice. It is argued that by contractors having a better understanding of owner payment behaviour, fewer disputes and contractor business failures will occur.

• 한국경영과학회지
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• 제18권2호
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• pp.175-182
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• 1993

The probabilistic order level inventory model is developed when a supplier allows some credit period T for settling the accounts for purchase quantity. The credit period T is known constant. Mathematical models are derived for both the cases i) T'.leq. T and ii) T'>T. Expressions are derived for average expected total cost of the system, the optimum cycle time and for obtaining optimum order level S = S$_{0}$ in each case. The exmaples are given to illustrate the model.

• 융합경영연구
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• 제3권4호
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• pp.13-20
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• 2015

This study examined the relationship between working capital management and performance of listed companies Stock Exchange in Tehran. A total of 40 companies from the cement industry for the period 2007 to 2010 of which only 25 were selected for this study had the condition. In order to achieve the objectives, this study surveys the exploration of correlation regression analysis and used the curve obtained, the regression equation. To test the hypothesis, quantitative analysis was used as a method. The results showed a negative relationship between the variables of working capital management and the company's performance and the only variable cash conversion cycle did not show a significant relationship. There is often a negative correlation between the variables studied. This study is based on five assumptions impact of working capital management on corporate profitability is examined. Therefore, the results suggest that the variables in working capital (average collection of receivables, average inventory turnover period, the average net debt and average transaction cycle) and net operating profit is significant negative correlation Net cash conversion cycle and only illustrates the relationship is not significant. Thus, it showed that in debt collection and debt payment period, the turnover of inventory and net trade cycle to reduce the profitability of companies will increase.

• 보건행정학회지
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• 제28권1호
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• pp.77-86
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• 2018

Background: The purpose of this study is to emphasize the importance and necessity of the government's old-age preparation service by measuring the economic value of the old-age service and the policy direction and policy implications of the government's old-age preparation service project. Methods: Contingent Valuation Method (CVM) was used as an analytical method. CV methodology was used to calculate the Willingness to pay (WTP) for old-age preparation service and its value was estimated and the economic benefit of the project was estimated. Results: As a result of the analysis, the average monthly payment amount for the old service was calculated as 5,100 won, and the annual average payment amount was estimated to be 61,197.1 won. Conclusion: The present value of the benefit for 10 years with the discount rate of 5.5% is 484,651 won. Based on the value of peruser benefit, the total benefit value calculation result of the old-age preparation service considering the Willingness to pay for the next 10 years shows that the total benefit value of the old service, which occurs during the period from 2016 to 2025(10 years) was estimated at 415.1 billion won. As a result of calculating the benefit for each scenario, the present value of basic service is higher in all scenarios than the linked service.

• 간호행정학회지
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• 제3권2호
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• pp.151-165
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• 1997

A cost analysis for hospitalized patients was performed based on the KDRG classification in order to determine an appropriate nursing fee under the PPS(Prospective Payment System). The data was collected from 20 nursing units of three tertiary hospitals and two secondary hospitals from August 26 to September 15, 1996. The study consisted of 148 inpatients diagnosed for lens procedures(KDRG 03900), tonsillectomy &/or adenoidectomy(KDRG 16100), Cesarean section(KDRG 37000), or vaginal delivery(KDRG 37300) without any complications. The direct or indirect nursing hours of each patients were measured. Then, direct or indirect nursing expenditures of four nursing units, operating room and delivery room were computed. Finally, the resources used including average total nursing hours, average length of stay and average nursing cost of each KDRG were estimated as follows; 1) The average total nursing hours were 640 minutes for lens procedures, 403 minutes for tonsillectomy &/or adenoidectomy, 934 minutes for appendectomy with complicated principal diagnosis, 1,094 minutes for Cesarean section and 631 minutes for vaginal delivery. Significant differences were found in average total nursing hours among hospitals. 2) The average length of stay in lens procedures were 5 days, 4 days for tonsillectomy &/or adenoidectomy, 6 days for appendectomy with complicated principal diagnosis, 8 days for Cesarean section and 3 days for vaginal delivery. All results were within normal determined by the Ministry of Health and Welfare although significant differences existed among hospitals, especially with average length of stay for leng procedures between tertiary hospitals and secondary hospitals which was greater than for those of others. 3) The average nursing cost were 87,146 Won for lens procedures, 69,600 Won for tonsillectomy &/or adenoidectomy, 128,337 Won for appendectomy with complicated principal diagnosis, 151,769 Won for Cesarean section and 85,403 Won for vaginal delivery. These costs were 7.6%, 13.0%, 13.0%, 16.0% and 22.0%, respectively, of the official price fixed by the Ministry of Health and Welfare under the prospective payment system. Research for the analysis of nursing costs according to the severity of illness for those KDRGs shoud be carried out within the period of the PPS pilot project. In addition, a proper nursing fee schedule for a new reimbursement system based upon the result of the above research should be prepared in the near future.

• 보건행정학회지
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• 제14권1호
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• pp.44-64
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• 2004

As of 1 July 2000 a big reform was introduced into the Korean health care system: the separation between prescribing and dispensing of drugs (SPD reform). There was, however, a big financial stake associated with pharmaceuticals, particularly before the reform, because physicians as well as pharmacists were allowed to purchase drugs at much lower costs than the insurance reimbursement. In this respect, this study focuses on the change in income and profit of both doctor's clinics and pharmacies after the reform. Data from National Health and Nutritional Survey by the ministry of health and welfare were used to estimate the income or expenditure that are financed by out-of-pocket payment of the patients, while national health insurance data etc. were used for the estimation of the income or expenditure that is financed by insurers. Average annual income per doctor's clinic increased from 299 million won to 338 million won for the three years between 1998 and 2001, whereas average annual income per pharmacy increased enormously from 60 million won to 305 million won for the same period. Average annual 'profit' increase per each doctor's clinic caused by the reform itself was estimated to range from 50 to 83 million won, while that per each pharmacy, from 23 to 87 million won. In sum, while both doctor's clinics and pharmacies are beneficiaries of the SPD reform, its positive impact is particularly prominent on the latter.

• 대한가정학회지
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• 제45권8호
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• pp.105-126
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• 2007

The aims of this study were to examine the actual conditions surrounding the purchasing of online game items and Internet cyberspace items by adolescents the propensity of adolescents to consume these items, to determine the difference in the propensity for high and low consumption of these items among adolescents, and to investigate the characteristics of the adolescents who show a high propensity for the consumption of Internet items. The data for this study were collected from 483 adolescent consumers who were middle school and high school students in the city of Bucheon in Gyeonggi Province. The statistical methods used for the data analysis included frequency, percentage, standard deviation, t-test, and one-way ANOVA. The results of the present study can be summarized as follows. The majority(79.5%) of the students surveyed had had the experience of purchasing items. Most students(67.5%) had a rare frequency of buying ($1{\sim}2$ times in a period of 6 months or less). Nearly half (47.9%) of the students spent less than 1000 won per month on the item(s) purchased. Most of the students purchased items with their parents' permission, but 26.6% of the students bought the items without their parents' permission. Most of the characteristics of the items purchased, such as the major item purchased, payment method, amount purchased per month, average amount spent per buying experience, and whether or not they had their parents' permission differed according to gender, grade level, record, and monthly allowance. The level of propensity to consume the items was not high. The propensity of imitation consumption (1.96) was lower than that of impulsive consumption (2.38) and conspicuous consumption (2.45). Most of the buying characteristics, including the major item purchased, payment method, amount purchased per month, average amount spent per buying experience, parents' permission, grade level, and monthly allowance were different between the high and low propensity for consumption groups.

• 대한치과기공학회지
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• 제38권1호
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• pp.9-22
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• 2016

Purpose: The Purpose of this study are to describe the Dental field of present health insurance for custom-made prosthetic implant by dental technicians' work. Results: A total of 300 dental technicians working at dental laboratories in Korea were randomly selected and surveyed, 206(68.7%) of them were used for the statistical analysis. Conclusion: Average daily working time was 10 hours 66%. The average cumulative credit of the clinic for dental prosthesis fabrication rates was Less than 10 million won(21.8%), 10~80 million won(11.7%), more than one hundred million won(1.5%). Remake dental prosthesis was one more than the monthly average of 98.5%. Causes of remake dental prosthesis was dentist impression 83% but did not pay 62.5%. Dental technicians Implant production period was 7 days(48.5%), 10 days(35%) was commissioned by dentists production time is 5 days(46.1%), 7 days(36.5%). President of dental laboratories 3.86 points and dental technicians 3.06 points knew differently about starting of implant health insurance coverage(p<.001). They alike were in favor of insurance coverage for the implant. Dental technicians were lower by 2.36 points for work do you know whether your health insurance application of dental prostheses. Dental technicians are 2.16 points on whether confidence in the pores payment of insurance coverage dental prosthesis, dental laboratory president was lower by 1.85 points. They are very low with 1.97 points on whether confidence in the rate payment of health insurance coverage dental prosthesis(p<.01). The implant prosthesis abutment selected, the abutments designed, design of the implant upper prosthetic, the upper prosthetic fitting dental technicians participate of dental laboratory president showed higher score (p <.05). Conclusion: Hours of dental technicians were making this short period of remake dental prosthesis-related dental prosthesis. Dental clinic and a detailed representation of the dental prosthodontic fabrication request is required for communication between the laboratory in order to reduce the remake of a dental prosthesis, dental insurance coverage written dental prosthodontic fabrication request should be legislated. Implant classification standard medical practice 1-3 Step conduct a thorough costing a total of no. 73 of the correct classification standard medical practice in addition to eight times defined by the act of dental technicians should be defined.

• 자원ㆍ환경경제연구
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• 제10권3호
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• pp.433-459
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• 2001

The water quality of Paldang reservoir now grades the third class water based on COD criterion, meaning that it is no longer suitable for drinking. This study attempted to estimate the economic value of water quality improvement in Paldang reservoir using CVM. The survey used payment card format to measure the willingness to pay of the questionnaire respondents for the improvement of water quality and also factors that affect the WTP. The survey showed that men rather than women, those had higher income and paid more water supply charges, those who lived in the area for a shorter period of time, those who do not use city water for drinking, had willingness to pay more. The WTP was estimated 4,952 to 5,497 won on a monthly average. The economic value of the improvement of the water quality of Paldang reservoir was estimated between 344.2~382.1 billion won on an annual basis.