• Health Policy and Management
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• v.10 no.4
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• pp.116-143
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• 2000

Considerable attention has been devoted in the accounting literature to identify the factors that cause or drive the costs of overhead activities. This paper extends recent cost driver research to the health care provider. In various case studies, it has been suggested that overhead costs are driven by volume and complexity variables. This paper investigates the significance of these variables in determining hospital overhead costs, how they are structurally related and how the cost impacts of these variables can be estimated in practice. This paper analyzes the determinants of hospital costs using the sample of South Korea hospitals for seven year during the period 1952－1997. The paper focuses on the extent to which hospital overhead costs depend on complexity, efficiency in addition to depending on more conventional volume based measures of hospital activity. The results of regression analysis suggest that volume and complexity factors positively and significantly affect overhead costs in the hospital industry. The results show that the complexity-related cost drivers strongly affected on the overhead costs in tile health care provider industry more than manufacturing industry which is mainly affected by volume-related cost drivers. That means each Industry may have different cost structures. Therefore it Is Important to find their proper cost structures and cost drivers and use them. Futhermore identification of overhead or indirect cost drivers is likely to be particularly useful in heath care. The identification of cost drivers can be of benefit to all health care stakeholders because these facilitates more efficient management of the national resources devoted to health care. While this study has documented that the level of service complexity is a significant determinant of hospital overhead costs, caution should be exercised in interpreting this as supportive of the cost accounting procedures associated with ABC. It is an open question whether even a well-designed ABC system will provide suitable proxies for marginal costs for decision making purposes.

• Journal of Korean Academy of Nursing Administration
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• v.5 no.2
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• pp.197-207
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• 1999

The purpose of this research was fourfold: (a) to identify the use rate of the indirect care interventions performed by nurses, (b) to estimate the time to perform each intervention, (c) to identify the indirect care interventions to be delegated to others, and (d) to determine the level of provider preparation needed to delegate indirect care interventions. The sample consisted of 199 nurses working in three hospitals. The Indirect Care Survey developed by the Iowa Intervention Project team was used for data collection. The instrument was translated to Korean and validated by nurse experts. Each of the 26 indirect care interventions were used several times a day. Four interventions (i.e.. Documentation, Shift Report, Specimen Management, and Transport) were performed several times a day by 50% or more of the nurses. The most frequently used intervention was Documentation, followed by the interventions Shift report. Environmental Management, Transport, and Examination Assistance. The least used intervention was Quality Monitoring, followed by the interventions Order Transcription, Referral, Health Care Information Exchange, Multidisciplinary Care Conference, and Product Evaluation. The intervention taking the most time to per-form was Technology Management (155.3 minutes), followed by the interventions Documentation, (122.2 minutes), Delegation (84.4 minutes), Supply management (83.4 minutes), and Preceptor: Student (79.9 minutes), Overall, the nurses reported that they would not delegate to others the majority of the interventions. More than 50% of the nurses would not delegate 21 interventions. Shift Report would not be delegated by 95% of the nurses and Documentation would not be delegated by 92% of the nurses. Caregiver Support would be delegated by 68% of the nurses to family. Three interventions (i.e.. Environmental Management, Examination Assistance, and Transport) would be delegated by more than 50% of the nurses to Nursing Assistant. This study will contributes to determining costs of nursing services and enhancing quality of nursing care. Replication study will be needed with large sample.

• Proceedings of the Computational Structural Engineering Institute Conference
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• 2004.10a
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• pp.150-156
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• 2004

Though the concept of Life-Cycle Cost (LCC) itself is not new, its effectiveness for planning, design, rehabilitation and maintenance/management of civil infrastructures is becoming increasingly recognized. For the decision problems as in the case of the LCC of plant facilities, equipments, bridge decks, pavements, etc., the Life-Cycle Cost Analysis (LCCA) is relatively simple, and thus its practical implementation is rather straightforward. However, when it comes to major infrastructures such as bridge, tunnels, underground facilities, etc., the LCCA problem becomes extremely complex because lack of cost data associated with various direct and indirect losses, and the absence of uncertainty data available for the assessment as well. As a result, the LCC studies have been largely limited only to those relatively simple LCCA problems of planning or conceptual design for making decisions. Accordingly, in the recent years, the researchers have pursued extensive studies on the LCC effectiveness mostly related to LCC models and frameworks for civil infrastructures. Moreover, recently the demand on the practical application of LCC effective decisions in design and maintenance is rapidly growing unprecedently in civil engineering practice. Indirction cost is very important on LCC formulation. But that is very difficult and complicate the estimation every LCC. The objective of this paper is to suggest efficient regression model for the estimation of indirect cost approach to the practical application of LCC for the design and rehabilitation of civil. infrastructures considering traffic, traffic network, detour condition, and workzone condition. In this paper, it performed the sensitivity analysis and correlation analysis of parameter for development of regression model of inflection cost.

• The Journal of Engineering Geology
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• v.25 no.4
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• pp.459-472
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• 2015

A recently developed tunnel section enlargement method can maintain traffic flow during construction by using a protector. By keeping traffic flowing, it can minimize the lost time and costs associated with diversions and also the accompanying environmental pollution. On the other hand, installing the protector can lengthen the construction period and increase the direct cost. This paper presents a method for analyzing the economic feasibility of tunnel section enlargement methods considering the direct construction cost and the indirect social cost. The indirect costs are divided into categories of: vehicle driving cost, travel time delay cost, and environmental pollution cost. The economic efficiency of existing technology is compared with the new method in an case study of Namsan Tunnel 3.

• Journal of the Korea Institute of Military Science and Technology
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• v.19 no.1
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• pp.43-49
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• 2016

This paper addresses the problem of the software update or upgrade of embedded equipments on a missile assembly with booster. Because the embedded equipments are assembled delicately and closely one another with various communication and power cables, they should be very carefully disassembled to directly upgrade the software of a certain embedded equipment. This may cause not only the costs for disassembly and reassembly but also additional tests to verify the completeness of the reassembled missile as a missile assembly with booster. This paper presents an indirect data transfer technique based on MIL-STD-1553B through Guidance Control Unit to easily upgrade the software of other equipments without any additional costs caused by disassembly and reassembly. The presented technique was successfully applied to the software upgrade of various equipments on real missile assembly with booster.

• The Journal of Fisheries Business Administration
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• v.53 no.3
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• pp.17-26
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• 2022

This study attempted to estimate the amount of expenditure per capita of visitors to the Mongsanpo fishing village tourism festival, and quantitatively measure how much the festival contributes to the local and national economy through input-output model. The analysis data used 302 questionnaires, excluding missing questionnaires, surveyed on festival visitors from April 21 to May 7, 2018, during the 9th Mongsanpo port webfoot octopus and seafood festival. The main results of this study can be summarized as follows. First, analyzing the average expenditure per person of festival visitors, it shows that the average one-person festival visitor consumes KRW 129,519: entertainment costs KRW 5,672 (4.4%), accommodation costs KRW 16,860 (13.0%), food costs KRW 74,791 (57.7%), transportation costs KRW 21,646 (16.7%), shopping costs KRW 6,788 (5.2%), and other costs KRW 3,762 (2.9%). Among the expenditures of festival visitors, the proportion of food expenses was the highest, and transportation costs and accommodation costs were in order. Second, based on the actual expenses spent by visitors at the fishing village tourism festival, the direct economic effect of the Mongsanpo fishing village festival was estimated be approximately KRW 14.8 billion. Third, as a direct and indirect economic impact effect of the Mongsanpo fishing village tourism festival in 2018, the amount of production induced in the local and national economies was estimated at KRW 33.3 billion, and the amount of value-added inducement was estimated at 11.3 billion won, and employment inducement reached 272 people, which is considered to contribute greatly to the national economy. This study quantitatively analyzes and provides the extent to which the fishing village tourism festival using local specialized fisheries directly or indirectly contribute to the local and national economy. Thus, it is expected to serve as useful information by providing basic information on business feasibility required for budgeting for local fishing tourism festivals.

• Journal of Preventive Medicine and Public Health
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• v.46 no.6
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• pp.293-299
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• 2013

Objectives: The purposes of this study were to evaluate the prevalence of epilepsy and to estimate the cost of epilepsy in Korea, 2010. Methods: This study used a prevalence based approach to calculate the cost of epilepsy. Claims data from the Korean national health insurance and data from the Korea health panel, the Korea National Statistical Office's records of causes of death, and labor statistics were used to estimate the cost of epilepsy. Patients were defined as those who were hospitalized or visited an outpatient clinic during 2010 with a diagnosis of epilepsy (International Classification of Diseases 10th revision codes G40-G41). Total costs of epilepsy included direct medical costs, direct non-medical cost and indirect costs. Results: The annual prevalence of treated epilepsy was 228 per 100 000 population, and higher in men. The age-specific prevalence was highest for teenagers. The total economic burden of epilepsy was 536 billion Korean won (KW). Indirect cost (304 billion KW) was 1.3 times greater than direct cost (232 billion KW). By gender, the male (347 billion KW) were more burdened than the female (189 billion KW). The estimated cost in young age younger than 20 years old was 24.5% of the total burden of epilepsy. Conclusions: A significant portion of the economic burden of epilepsy is borne by people in young age. To reduce the economic burden of epilepsy, effective prevention and treatment strategies are needed.

• Journal of the Korea Institute of Building Construction
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• v.3 no.2
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• pp.95-102
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• 2003

Financial difficulties and claims frequently stop construction works and cause subsequent contract cancellations. However, as the criteria to assess costs have not been established, many cases of legal disputes over the assessment of cancellation costs are taking place and the concerned parties are suffering the loss of time and money. Therefore, the present research aimed at developing a rational and systematic model of cancellation cost assessment following the cancellation of contracts. The research was carried out in the following methods and scopes. 1 ) The research was focused on the assessment of fair cancellation costs from constructors' side for contracts cancelled by any causes for which the owners have liability. 2) To obtain basic materials about cancellation cost assessment methods, contracts, claims, contract cancellations and construction-related laws at home and abroad were examined. 3) A cost assessment model was developed for systematization and efficient operation of cancellation cost assessment, and the reliability and efficiency of the proposed model was verified through a case study. The conclusions drawn from the research are as follows. The importance of the cancellation cost assessment model was confirmed as, using the cancellation cost assessment model, direct cancellation cost and indirect cancellation cost could be assessed systematically, the number of disputable items could be reduced because reasonable evidences of actual spending were presented, and the loss of constructors could be minimized because systematic and rational cost assessment became possible for many disputable cases of indirect cancellation cost, which the constructors had been unable to prove so far though having spent.

• Journal of Preventive Medicine and Public Health
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• v.42 no.1
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• pp.5-11
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• 2009

Objectives : This study was conducted to estimate the socioeconomic cost of injuries in South Korea. Methods : We matched claims data from national health insurance, automobile insurance and industrial accident compensation insurance(IACI), and mortality data obtained from the national statistical office from 2001 to 2003 by patients unique identifier. Socioeconomic cost included both direct cost and indirect cost: the direct cost was injury-related medical expenditure and the indirect cost included loss of productivity due to healthcare utilization and premature death. Results : The socioeconomic cost of injuries in Korea was approximately 1.9% of the GDP from 2001 to 2003. That is, 12.1 trillion KRW(Korean Won) in 2001, 12.3 trillion KRW in 2002, and 13.7 trillion KRW in 2003. In 2003, direct medical costs were 24.6%(3.4 trillion KRW), the costs for loss of productivity by healthcare utilization were 13.0%(1.8 trillion KRW), and the costs for loss of productivity by premature death were 62.4%(8.6 trillion KRW). Conclusions : In this study, the socioeconomic cost of injuries in Korea between 2001 and 2003 was estimated by using not only health insurance claims data, but also automobile insurance, IACI claims and mortality data. We conclude that social efforts are required to reduce the socioeconomic cost of injuries in Korea, which represented approximately 1.9% of the GDP for the time period specified.

• Journal of Korean Academy of Nursing Administration
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• v.5 no.2
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• pp.297-316
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• 1999

The purpose of this study is searching for hemodialysis nursing bahaviors by hemodialysis room nurses and analyzing them. Then, it estimates hemodialysis nursing costs and obtains basic data for development of proper nursing costs. First, it searched for hemodialysis nursing behaviors at a tertiary hospital hemodialysis room in Seoul and classified them. After the content validity was verified by 6 experts, Tool of hemodialysis nursing behaviors was developed. patients who recived hemodialysis were classified by dialysis patient classification tool. The searcher observed hemodialysis nursing behaviors applied to classified patients per 5 minutes. Then hemodialysis nursing hours spent to classified patients were calculated respectively. The direct expenditures and indirect expenditures were estimated. Ultimately, hemodialysis nursing costs were estimated. The results of the study were as follows ; 1. hemodialysis nursing behaviors were grouped by the same knowledge and skills. then, the content validity of them was verified by evaluation tool of nursing intervention classification by expert groups. They consisted of 9 hemodialysis activity domains and 71 hemodialysis nursing behaviors. The predialysis activity domain included 15 nursing behaviors, the activity domain of start-dialysis included 12 nursing behaviors, the activity domain of during- dialysis included 9 nursing behaviors, the activity domain of finish-dialysis included 5 nursing behaviors, the activity domain of after-dialysis included 5 nursing behaviors, the nursing documentation & undertaking and transfering included 5 nursing behaviors, the supply, drug, equipment & environment management activity domain included 7 nursing behaviors, the patient emotional support & education activity domain included 4 nursing behaviors, the emergency activity domain included 9 nursing behaviors. 2. The acute hemodialysis nursing hours were 106.42 minutes per a dialysis and the chroni hemodialysis nursing hours were 72.23 minutes per a dialysis. 3. The direct expenditure was 11.971 won per hour and indirect expenditure was 288won. 4. Finally, the cost of acute hemodialysis was 21,745 won and that of chronic hemodialysis was 14,759 won. By search of hemodialysis nursing behaviors, they will be used as hemodialysis nursing care standard and will be tended toward high qualitative care. Estimation of hemodialysis nursing costs will be used as fundamental data for development of proper nursing costs.