• 한국병원경영학회지
• /
• 제23권3호
• /
• pp.87-103
• /
• 2018

Purpose: This study investigates the best appointment pattern which can enhance customer's satisfaction and hospital's efficient management reflecting plastic surgery clinic's service characteristics. Methodology: The data of this study is obtained from Plastic surgery Clinic which is located in the civic center. By collecting and analyzing the data, we build the simulation model using ARENA. Based on 5 appointment patterns that was suggested in formal appointment scheduling studies, we experiment 3 simulation models; 'Basic Appointment Pattern' that has no restriction, 'Restriction on Second Customer' that restricts the number of second customer's in each slot, 'Restriction on Process Time' that restricts the number of second customer who has long process time in each slot. We can check robustness of the appointment patterns by experimenting on off-peak day and peak day, during peak season. Findings: This study confirms that these 2 restrictions can give a better result than 'Basic Appointment Pattern' that just simply distributes customers by number. Especially, the performance of Triangle-like pattern which is the best appointment pattern in the formal study has been improved by adding restrictions. Based on 'DET', 'Restriction on Second Customer' shows a better result. Meanwhile, based on 'E(WT)', 'Restriction on Process Time' shows a better result. Overall, based on 'DET+E(WT)', 'Restriction on Second Customer' shows a better result. Practical Implications: The purpose of each hospital may alter as demand for plastic surgery grows increasingly. Thus, each hospital should be always prepared to introduce appointment pattern for changed purpose. In order to respond flexibly to these changes, it is necessary for medical personnel to improve the awareness or for hospital to create an environment by constructing appointment program so that medical personnel does not need to put more labor on work.

• 한국건설관리학회:학술대회논문집
• /
• 한국건설관리학회 2007년도 정기학술발표대회 논문집
• /
• pp.182-189
• /
• 2007

건설생산성의 혁신적 향상을 지향하는 린건설(Lean Construction) 구현을 위해 가장 시급히 개선되어야 할 사항은 건설생산 프로세스의 개선과 건설정보의 신뢰성 향상으로 정의될 수 있다. 본 연구에서는 건설생산 프로세스 중 설계/시공단계에서의 개선사항을 설계관리, 자재조달관리, 공정관리 측면에서 도출하고, 각 단계에서 도출된 개선사항을 웹기반 정보시스템으로 실현하여 건설산업 종사자들에게 필요한 정보와 지식을 제공하고자 웹 기반 분산형 건설정보 시스템을 개발하고자 한다. 이를 위해 건설생산 프로세스 각 단계에서의 주요 문제점을 파악하여 개선모델 및 요소기술을 제시하고, 모델의 구현을 위한 시스템 프로토타입을 개발하였다. 설계/자재조달/공정 관리지원 시스템은 웹 기반의 지식관리 시스템을 중심으로의 통합을 추진할 예정이다.

• International Journal of Internet, Broadcasting and Communication
• /
• 제14권4호
• /
• pp.148-153
• /
• 2022

In keeping with the fourth industrial revolution, IoT-based environments are being implemented everywhere, and as a result, there is an increasing number of cases in which various types of sensed data are utilized efficiently. In particular, the number of multimedia application cases using smart devices is increasing, and there is an increasing number of cases in which large amounts of data are used as fast and convenient as small amounts of data. Given the increasing size of files used in smart devices, the study designed a modified Htree based on journaling meta data management in Ext4-based smart devices and analyzed performance through experiments of various methods. Performance evaluation analysis using IOZone and Hdread shows that the data size of 100Mbyte compared to the data input / output of existing htree is 10% or more, and that of the super large capacity file of 500Mbyte or more is 5% or more.

• 공학교육연구
• /
• 제25권1호
• /
• pp.46-54
• /
• 2022

This study attempted non-face-to-face collaborative product development practice that can respond to the spread of COVID-19 by expanding existing product data management system-based product development practice. For the complete non-face-to-face product development practice, it utilized prototype development using a 3D paper model, an online class management system and social media for classes and meetings. As a result of applying the non-face-to-face method, product developments of 26 practice teams have been completed without any failures. Therefore, through this study, the author can confirm that it is possible to provide the complete non-face-to-face collaborative product development practice based on product data management systems.

• 유통과학연구
• /
• 제17권12호
• /
• pp.5-12
• /
• 2019

Purpose - In this paper, we examine the effect of accrual earnings management and real earnings management on the corporate value of retail corporations. Research design, data, and Methodology - The sample cover firms whose settlement is December among retail companies listed on the Korea Stock Exchange's securities market and KOSDAQ market from 2001 to 2016. Of these, the targets were companies with operating profit and equity capital of zero or higher and with sales data. The secondary data was collected through KIS-VALUE data base. The Jones model and the modified Jones model were used for the calculating the accrual-based earnings management and the real earnings management. Result - According to the empirical results, the relationship between accrual earnings management, real earnings management and firm value is positively significant in the retail industry as in manufacturing industry. These results are also significant when controlling the size, profitability, investment, debt ratio, dividend, and growth potential of a company. Conclusions - The characteristics of the distribution business can be identified and the influence of the various kinds of earnings management, which is being researched around the manufacturing industry, can be studied in the distribution industry to give practical implications to investors.

• 한국지능시스템학회논문지
• /
• 제23권3호
• /
• pp.244-248
• /
• 2013

본 논문에서는 스마트 금속 주조 공정 관리 시스템을 사례 기반을 적용해 윈도우 환경에서 개발하였다. 금속 주조는 가장 일반적인 주조 공정이다. 이러한 금속 주조 공정은 복잡하고 각각의 해당 작업에 따라 작업 공정이 변하는 특성을 가진다. 특히 금속 주조 산업의 특성은 다양한 종류의 제품을 생산한다. 따라서 본 논문에서 개발한 스마트 금속 주조 생산 공정 관리 시스템은 복잡한 공정 과정을 사례에 기반한 추론을 통해 지능적으로 공정 단계를 생성하는 시스템이다. 따라서 본 논문에서 이들을 효과적으로 해결할 수 있는 금속 주조 생산 공정 관리 시스템을 터치스크린을 기반으로 개발하였다. 시스템에 대한 실험 결과는 수작업으로 하던 공정 관리보다 더욱 생산성이 향상되었다.

• 한국산학기술학회논문지
• /
• 제17권10호
• /
• pp.13-20
• /
• 2016

교량은 지속적인 규모의 증가와 노후화의 확대로 인해 전산화된 관리 체계가 요구되었다. 국내외 교량관리시스템(Bridge Management System; BMS) 개발 동향 및 기능의 비교, 고찰을 통해 생애주기 관리가 가능한 ICT (Information and Communication Technology) 기반 교량 관리 체계를 제안하였다. BMS는 인터넷과 모바일이 결합된 운영 체계에 GIS 기능과 객체 기반 정보 관리 체계를 바탕으로 개발되었다. BMS는 교량의 생애주기 동안 발생되는 모든 정보의 객체 기반 정보화를 수행하여, 생애주기 성능 변화와 소요 예산의 추정을 바탕으로 중장기 관리 전략과 단기 관리 계획의 수립을 지원한다. 실제 공용중인 교량 약 6천 개소에 대한 생애주기 관리 전략 수립을 통해 의사 결정 지원을 위한 유용한 지식 정보를 도출하였다. 전국의 모든 도로교량에 적용 가능하도록 개발된 BMS는 정확한 이력 관리를 통한 성능 유지, 합리적인 예산 관리를 통한 비용 절감, 현장 정보 수집의 편의성 및 신뢰성 증진을 위해 실제적, 실용적으로 활용될 수 있을 것으로 판단된다.

• 한국병원경영학회지
• /
• 제10권1호
• /
• pp.25-47
• /
• 2005

This study was purposed to find out the difference of the accounting of practical cost between the ABC system and the traditional costing system applied in a hospital, to verified general effect of ABC. Methods: This case study deals with the method of calculation, the cost information that is produced at K hospital in Busan. To examine ABC system and traditional costing system, applying them to the clinical pathology, radiology, physics in K hospital. Results: As a result of costing analysis, it is showed maximum difference of 50% between ABC and traditional cost. compared in revenue center, it occurs the difference of 15% of them. considering the result, it is confirmed that ABC could be used as a means to offer more precise information. therefore, ABC makes possible to produce precise costing information and grasp the driver of cost, and it is possible to reduce cost effectively. Conclusion: ABC provide six benefits: (1) more accurate of service delivered (2) inproved pricing and contracting strategies (3) improved management decision making capability (4) greater ease of determining relevant costs (5) reduced nonvalue added costs.

• 한국안전학회지
• /
• 제33권6호
• /
• pp.128-135
• /
• 2018

Currently, the government selects products that are likely to cause harm to consumers as safety management targets and classifies them into three types: safety certification, safety confirmation, and supplier conformity verification. In addition, the government conducts safety surveys on products in circulation or accident products, and recalls products that are of great concern to consumer risks. In this paper, we have developed RAP (Risk Assessment method based on Probability), which is a probability based product risk assessment method, for the classification of safety management type of product and safety investigation, and have shown an application example. In this process, information is used for the CISS (Consumer Injury Surveillance System) of the Korean Consumer Agency. In addition, we apply the cluster analysis to classify the current supervised children products into three groups. Then, we confirm the effectiveness of RAP by comparing the result of RAP application, cluster analysis result and current safety management classification type. Also, we recognize the need to review the current safety management classification criteria for classifying products into three types.

• Journal of East Asia Management
• /
• 제4권1호
• /
• pp.23-51
• /
• 2023

We investigate whether the association between management overconfident tone and the level of audit effort measured by audit fees and hours differs depending on the level of earnings management. Prior studies suggest that firms led by overconfident managers are likely to initiate risky investments, report low quality financial statements, and have material weaknesses in internal control system. These characteristics, combined together, result in higher audit risk. At the same time, auditors assess audit risk based on the quality of financial reporting, measured by level of earnings management. As a result, the assess audit risk is likely to reflect the combined effect of management overconfidence and the level of earnings management. In this paper, we investigate whether auditors differentiate the effects of real earnings management (REM) and accrual-based earnings management (AEM) when they assess the audit risk related management overconfident. Using the CEO's letter published in 2018, we measure the CEO's tone representing the degree of overconfidence (i.e., activity). Based on this measure, we find that the positive association between managerial overconfident tone and audit effort is more pronounced as the level of REM is higher. However, we find that the baseline association does not vary depending on the level of AEM. These results suggest that auditors consider the managerial overconfident severer when such characteristic accompany the higher level of REM, which can be outcome of aggressive business decisions possibly leading to the higher audit risks. We further find that these results are stronger for Big 4 auditors and continuing auditors. This paper contributes to the literature and practice as follows. First, we provide contextual evidence on how auditors reflect managerial characteristics in the audit process by documenting that auditors actively increase their audit efforts only when overconfident managerial characteristics are highly likely to lead to audit risk. This result suggests that auditors conduct external auditing considering both the efficiency and effectiveness of the audit process. Second, we suggest that auditors use information obtained from a wide range of sources to identify audit risks. Our results provide evidence of how the auditing standards, which do not provide detailed guidelines for audit risk assessment, are being applied in practice. Finally, our results also enhance the understanding of how audit fees are determined. Combined with the studies related to audit pricing, we provide the important reference for discussion between the auditor and the auditee about the audit fee that has created acute tension after the enforcement of the new External Audit Act.