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.
The goal of this work was to optimize the liquid scintillation counting techniques for the determination of C-14 in environmental samples such as biological and air samples. Carbon-14 activities in most environmental samples were measured with direct $CO_2$ absorption method. The highest figure of merit was found through the variation of Carbosorb $E^{TM}$ and Permatluor $V^{TM}$ ratio, in the measurement windows. The best condition was 1:1 volume ratio. Average 2.35 g of $CO_2$ was reproducibly absorbed in the 20 ml mixture within 40 min. The counting efficiency determined by repeated analysis of NIST oxalic acid standard and the background count rate were measured to be $58.8{\pm}1.4%$ and $1.88{\pm}0.06\;cpm$, respectively in case of saturated solution. The correction curves of counting efficiency for partially saturated solutions and for saturated solutions with quenching were prepared, respectively. The overall uncertainty of the sample specific activity for near background levels was estimated to be about 7 % for 4 hours counting at 95 % confidence level. The long-term stability of samples has been checked for all the counting techniques over a two week periods, and no apparent change in counting efficiency and background level was found at that time.
Purpose: Platelet derived growth factor(PDGF)-BB and bone morphogenetic protein(BMP)-2 are well-known representative growth factors. The purposes of this study were to investigate the effect of rhPDGFBB and rhBMP-2 on osseointegration of titanium implants at periimplant bone defects grafted with hydroxyapatite and to evaluate the feasibility of imaging bone structures around screw-type titanium implant with micro-CT. Materials and Methods: The first molar and all premolars in the mandible region of four beagle dogs were extracted. Following a healing period of 4 months, three $8{\times}8{\times}6mm$-sized bony defects were formed and screw-type titanium implants were placed with hydroxyapatite(HA) block and growth factors; Control group, PDGF group and BMP group. Two months post-implantation, the mandible was harvested. Bone volume(BV), bone-to-implant contact(BIC) and bone mineral density(BMD) were analyzed with micro-CT and histology. Results: According to micro-CT analysis, BV and BMD measures of PDGF and BMP group were significantly higher than control group(BV; PDGF group: $p{\fallingdotseq}0.011$, BMP group: $p{\fallingdotseq}0.006$/BMD; PDGF group: $p{\fallingdotseq}0.020$, BMP group: $p{\fallingdotseq}0.011$) and BIC measures of BMP group were significantly higher than PDGF group($p{\fallingdotseq}0.015$). In histologic evaluation, BIC measures of BMP group was significantly higher than PDGF group($p{\fallingdotseq}0.048$). The values of BV in histologic sections were higher than in micro-CT images and the values of BIC in micro-CT images were higher than in histologic sections. Conclusion: The findings of this experimental study indicates that the use of rhPDGF-BB and rhBMP-2 can increase new bone formation in a large bony defect around titanium implant, and rhBMP-2 is more effective than rhPDGF-BB. Micro-CT can be considered useful for assessment as a rapid and nondestructive method for 3-dimensional measurement of bone healing around implants. Further study is necessary, however, to remove metal artifacts around titanium implant and to standardize the method.
Kim, Jin-Ho;Hwang, Jong-Hee;Lim, Tae-Young;Kim, Sae-Hoon
Journal of the Korean Crystal Growth and Crystal Technology
/
v.19
no.6
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pp.305-310
/
2009
$TiO_2$ thin films consisting of positively charged poly (diallyldimethylammonium chloride) (PDDA) and negatively charged titanium (IV) bis (ammonium lactato) dihydroxide (TALH) were successfully fabricated on a poly (methyl methacrylate) (PMMA) by layer-by-layer (LBL) self-assembly method. By the measurement of quartz crystal microbalance (QCM), it was found that as the solution pH of TALH decreased, the deposition volume of TALH increased and the thickness of (PDDA/TALH) thin film coated on the surface of PMMA particles increased. The PMMA particles coated with the coating sequence of (PDDA/TALH)n showed the variation of color changes as a function of the number of bilayer. The number of bilayer (n) of (PDDA/TALH) thin films was 10 and 20, the values of $a^*$ and $b^*$ decreased from those of PMMA particles without coating films and the color changes was shifted to green and blue direction in the $a^*$, $b^*$ chromaticity diagram. And then, the number of n increased to 30 and 40, the values of $a^*$ and $b^*$ increased and the color changes was shifted to red and yellow direction, respectively. Finally the PMMA particles coated with $(PDDA/TALH)_{50}$ thin film showed a little same value of $a^*$ and $b^*$ with the PMMA particles without (PDDA/TALH) thin film.
Kim, Dong-Soo;Song, Ha-Yeun;Bang, In-Chul;Nam, Yoon-Kwon
Journal of Aquaculture
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v.20
no.2
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pp.140-143
/
2007
Cytogenetic analyses of an endemic species, Coreoleuciscus splendidus (Cyprinidae) was performed including erythrocyte measurement, chromosome count and karyotyping, nucleolar organizing region (NOR) banding and flow cytometric analysis of genome size. C. splendidus had the same modal chromosome number of 2n = 48 between sexes, however, displayed a sex-related dimorphism in their chromosome karyotypes. Males represented a pair of heteromorphic chromosomes which couldn‘t be seen in any female individuals, indicating that the sex determination mechanism of this species should be a typical XX-XY based male heterogamety (female=10M+6SM+8A+XX vs male=10M+6SM+8A+XY). Other cytogenetic features such as Ag-NORs located in a pair of acrocentric chromosomes, estimated nuclear volume ($28{\mu}m^3$) and cellular DNA content (2.4 pg/cell) suggest that genetic recombination might be the main driving force responsible for the evolution of this species rather than the polyploidy-based evolutionary process as in many other Cyprinidae species.
Cedrela sinensis is a Korean traditional wild herb that has special taste, aroma and red leaves. Only Korean and Chinese have been eating blanched Cedrela sinensis leaves. In this study, quality characteristics and antioxidant activity of Cedrela sinensis Jeonbyeong were compared and analyzed by pulverizing Cedrela sinensis leaves and subsequently adding by adjusting the amount of Cedrela sinensis powder. For analyzing the quality characteristics, the moisture content and pH of Jeonbyeong batter, specific volume, moisture content, color, texture profile analysis and sensory evaluations are measured. Total phenolic content showed $16.11{\pm}0.09$ mg GAE/100 g in the 12% Cedrela sinensis powder added group, which was the highest. DPPH free radical scavenging activity of Jeonbyeong indicated the highest score in the 12% Cedrela sinensis powder added group(p<0.001). While the pH(p<0.01) and moisture content(p<0.001) of batter and moisture content(p<0.01) of Jeonbyeong significantly decreased with increasing Cedrela sinensis powder content. Chromaticity measurement results of Jeonbyeong showed significantly decreased L value and b value chromaticity (p<0.001) and increased a value. Hardness significantly increased with increasing Cedrela sinensis powder content. In the sensory evaluations, 9% Cedrela sinensis powder added group ranked significantly higher than any other group in every section. From these results, we suggest that Cedrela sinensis leaves show remarkable antioxidant activity as a good ingredient for functional processed food.
The Journal of Korean Institute of Electromagnetic Engineering and Science
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v.15
no.5
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pp.473-479
/
2004
In this paper, power density in near field is calculated about analytic object which has comparatively large volume in considering used wavelength such as cellular base station antenna. Panel sector antenna which is used widespreadly in domestic cellular wireless communication system is modeled and electromagnetic field distribution in reactive near field region is calculated by FDTD (Finite Difference Time Domain) method. After that, antenna gain in far field region is obtain by near to far transformation. Power spectral density in radiated near field is calculated in applying to gain-based model with antenna gain in far field. Finally, compliance distance is obtained in considering the result from radiated near field calculation and basic restrictions on occupational and general public exposure limits in ICNIRP guideline. In the center of main radiating position, the result from gain-based model is -14.55 ㏈m and the result from surface scanning method is -15.75 ㏈m. When the losses from cables and connectors used in measurement are considered, the results from gain-based model and surface scanning method are nearly coincident.
Kim, Min Chul;Yoon, Hyuk Jin;Chang, Hwi Jeong;Yoo, Jong Soo
Journal of Korean Society for Geospatial Information Science
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v.25
no.1
/
pp.47-54
/
2017
Recently, there are many studies related aerial mapping project and 3 dimensional shape and model reconstruction using UAV(unmanned aerial vehicle) system and images. In this study, we create 3D reconstruction point data using image matching technology of the UAV overlap images, detect shape change of structure and perform accuracy assessment of area($m^2$) and volume($m^3$) value. First, we build the test structure model data and capturing its images of shape change Before and After. Second, for post-processing the Before dataset is convert the form of raster format image to ensure the compare with all 3D point clouds of the After dataset. The result shows high accuracy in the shape change of more than 30 centimeters, but less is still it becomes difficult to apply because of image matching technology has its own limits. But proposed methodology seems very useful to detect illegal any structures and the quantitative analysis of the structure's a certain amount of damage and management.
The purpose of this study was to determine the acute pulmonary toxicity of metallic silver nanoparticles (MSNPs, 20.30 nm in diameter). Acute pulmonary toxicity and body distribution of inhaled MSNPs in mice were evaluated using a nose-only exposure chamber (NOEC) system. Bronchoalveolar lavage (BAL) fluid analysis, Western blotting, histopathological changes, and silver burdens in various organs were determined in mice. Mice were exposed to MSNPs for 6 hrs. The mean concentration, total surface area, volume and mass concentrations in the NOEC were maintained at $1.93{\times}10^7$ particles/$cm^3$, $1.09{\times}10^{10}\;nm^2/cm^3$, $2.72{\times}10^{11}\;nm^3/cm^3$, and 2854.62 ${\mu}g/m^3$, respectively. Inhalation of MSPNs caused mild pulmonary toxicity with distribution of silver in various organs but the silver burdens decreased rapidly at 24-hrs post-exposure in the lung. Furthermore, inhaled MSNPs induced activation of mitogen-activated protein kinase (MAPK) signaling in the lung. In summary, single inhaled MSNPs caused mild pulmonary toxicity, which was associated with activated MAPK signaling. Taken together, our results suggest that the inhalation toxicity of MSNPs should be carefully considered at the molecular level.
The aim of this study was 1) to confirm the practical efficiency of a routine milk P4 monitoring system for postpartum reproductive management of a dairy herd, and 2) to evaluate the relationship between the blood metabolic profiles, milk quality and body weight of individual cows in the farm records, which may reflect the postpartum nutritional condition, and the time of postpartum resumption of ovarian activity of dairy cows. A total of 116 Holstein cows was used in the present study. First, during the period of Experiment 1, postpartum reproductive management based on weekly measured milk P4 concentration from individual cows was conducted. Compared with the reproductive records of the past two years without P4 monitoring, although the day from calving to first AI did not change, both the number of AI until pregnant (with P4; 1.9 times vs. without P4; 2.9 times) and the days open (with P4; 95.1 days vs. without P4; 135.8 days and 133.8 days) were significantly decreased. In Experiment 2, the measurement of blood constituents such as albumin, blood urea nitrogen, packed cell volume, ammonia, glucose, total cholesterol, non-esterified, AST and $\gamma$-GTP was performed on the blood samples taken once approximately 14 days postpartum, to monitor both health and nutritional conditions. The milk constituent parameters, such as milk protein (MP), milk fat (MF), SNF and lactose, collected from the monthly progeny test of individual cows, were used to monitor the postpartum nutritional status. Furthermore, the data obtained from the routine measurements of body weight were used to calculate the rate of peripartum body weight loss. The resumption day of the postpartum estrous cycle was assumed from the milk P4 profiles of individual cows. There was no clear relationship between each parameter from blood examination and those from resumption time. However, the cows had low values of MP, and SNF, which significantly affected the resumption of the postpartum estrous cycle. Similarly, a higher rate of body weight loss indicated a significant delay (more than 1 month) in the resumption of the postpartum estrous cycle, compared with the groups that had a medium or lower rate of body weight loss. The results of the present study demonstrated that the implementation of routine milk P4 monitoring-based postpartum reproductive management, together with milk quality parameters and routine BW data available in field conditions may be utilized as a practical approach for increasing the postpartum reproductive efficiency of a high yielding dairy herd.
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