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Development of the Model for Activity Based Costing in the Hospital (의료기관의 활동기준원가 산출 모형)

  • Chun, Ki-Hong;Cho, Woo-Hyun;Kim, Bo-Kyung;Kim, Byung-Cho
    • Korea Journal of Hospital Management
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    • v.6 no.2
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    • pp.37-69
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    • 2001
  • A new cost management system, called Activity Based Costing (ABC) system, has arisen to solve the limitation of a Traditional Cost Accounting (TCA) system until last two decades and ABC has been applied by many companies. TCA systems have limitation in tracing cost because they arbitrarily allocate overhead cost to the cost objects without standard for direct cost distribution. ABC is an accounting system that assigns costs to products or services based on the resources they consume. The costs of all activities are traced to the products for which they are performed. Therefore ABC is a cost management system that provides a matrix to accurately quantify consumed resources triggered by activities and activities triggered by products and services. There is little implementation of ABC in the health services field, one of service industries, due to complicated and many activities, and volatile cost object. However, the necessity for applying reasonable cost accounting system is largely issuing as strategy responding hostile environment, and financial pressure, and it is imperative to implement the Activity Based Costing (ABC) system. Therefore, this study presents the framework to develop ABC system for total health service organizations. Cost objects in this study base on medical service activities per health insurance claim from one general hospital located in Metropolitan Statistical Areas (MSAs). Medical service activities include all health insurance claims in the hospital. The purpose of the study is presenting useful tools and basic frame to develop Activity Based Costing system for health service organizations which want to use ABC system. The steps to develop ABC system for health service organizations are following: 1. Identifying of activity centers; 2. Definition of cost objects and activity by activity center; 3. Analysis of activity and tracing activity contribution; 4. Allocation of direct cost for specific activity; 5. Allocation of indirect cost for specific activity; 6. Allocation of depreciation for facilities, applicants, and consumption goods; 7. Allocation of administration cost; 8. Allocation of cost among activity centers; and 9. Tracing cost of cost objects by activity center. This study identified necessary information from existing reports which hospitals generally made by each step, and defined outcome which had to be produced in each step using this information. The steps of this study had limitation to apply all different size hospitals because the steps were structured ABC system by one hospital, however, this study used similar basic framework and methods with general cases. When a health service organization want to apply Activity Based Costing (ABC) system on all activities of it in future days, this study is very useful to design system structure in the health service organization.

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Applicability of ABC-ELISA and Protein A-ELISA in serological diagnosis of cysticercosis (유구낭미충증의 혈청학적 진단을 위한 ABC-ELISA와 Protein A-ELISA의 유용성)

  • Lee, Jong-Hyun;Kong, Yoon;Ryu, Jae-Young;Cho, Seung-Yull
    • The Korean Journal of Parasitology
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    • v.31 no.1
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    • pp.49-56
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    • 1993
  • Specific antibody test in serum and cerebrosinal fluid (CSF) is still the main mode of serological diagnosis of cystiercosis. Of different techniques of artibody test, enzyme-linked immunosorbent assay (micro-ELISA) has widely been applied. This study was undertaken to observe whether diagnostic capability can be Improved by applying more sensitive techniques such as Protein A-ELISA and avidin biotin complex ELISA (ABC-ELISA). When evaluated using 115 sera of human cysticercosis, the antibody positive rates were not significantly improved in Protein A-ELISA (82.6%) and in ABC-ELISA (86.1%) than in micro-ELISA (81.7%). The specificities, evaluated in 165 sera from other diseases and normal controls, were significantly improved (88.5% by micro-ELISA, 93.3% by Protein A-ELISA and 93.8% by ABC-ELISA). Antibody levels (absorbance, abs.) in individual serum were correlated well (r : 0.83∼0.86) each other. An actual benefit of Protein A-ELISA and ABC-ELISA was that they needed smaller amount of test sample.

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Convergence Study on the Relationship between Kinesiophobia and Fear of Falling in Patients with Stroke (뇌졸중 환자의 운동공포증과 낙상공포 사이의 관계에 대한 융합 연구)

  • Jo, Sungbae;Choi, Wonjae;Jung, Jihye;Park, Jiyu;Lee, Seungwon
    • Journal of the Korea Convergence Society
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    • v.10 no.10
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    • pp.33-41
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    • 2019
  • This study aimed to investigate the convergence relationship between kinesiophobia and fear of falling in patients with stroke. A total of 113 patients with stroke participated in this study. Participants underwent inpatient rehabilitation and completed surveys with three different questionnaires including the fall efficacy scale (FES), translated Tampa Scale for Kinesiophobia 13 (TSK-13), and activity-specific balance confidence scale (ABC). TSK-13 and FES showed weak negative correlation (r=-0.226), and TSK-13 and ABC showed moderate negative correlation (r=-0.300). FES had a very strong positive relationship compared with ABC (r=0.838). Faller showed significantly low FES and ABC scores compared with non-faller (p<0.05). These results present that patients with stroke had mild kinesiophobia, and kinesiophobia is related to fear of falling. It is necessary to evaluate kinesiophobia in stroke rehabilitation.

Particle Swarm Optimization Using Adaptive Boundary Correction for Human Activity Recognition

  • Kwon, Yongjin;Heo, Seonguk;Kang, Kyuchang;Bae, Changseok
    • KSII Transactions on Internet and Information Systems (TIIS)
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    • v.8 no.6
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    • pp.2070-2086
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    • 2014
  • As a kind of personal lifelog data, activity data have been considered as one of the most compelling information to understand the user's habits and to calibrate diagnoses. In this paper, we proposed a robust algorithm to sampling rates for human activity recognition, which identifies a user's activity using accelerations from a triaxial accelerometer in a smartphone. Although a high sampling rate is required for high accuracy, it is not desirable for actual smartphone usage, battery consumption, or storage occupancy. Activity recognitions with well-known algorithms, including MLP, C4.5, or SVM, suffer from a loss of accuracy when a sampling rate of accelerometers decreases. Thus, we start from particle swarm optimization (PSO), which has relatively better tolerance to declines in sampling rates, and we propose PSO with an adaptive boundary correction (ABC) approach. PSO with ABC is tolerant of various sampling rate in that it identifies all data by adjusting the classification boundaries of each activity. The experimental results show that PSO with ABC has better tolerance to changes of sampling rates of an accelerometer than PSO without ABC and other methods. In particular, PSO with ABC is 6%, 25%, and 35% better than PSO without ABC for sitting, standing, and walking, respectively, at a sampling period of 32 seconds. PSO with ABC is the only algorithm that guarantees at least 80% accuracy for every activity at a sampling period of smaller than or equal to 8 seconds.

Experimental study of extracting artificial boundary condition frequencies for dynamic model updating

  • Hou, Chuanchuan;Mao, Lei;Lu, Yong
    • Smart Structures and Systems
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    • v.20 no.2
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    • pp.247-261
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    • 2017
  • In the field of dynamic measurement and structural damage identification, it is generally known that modal frequencies may be measured with higher accuracy than mode shapes. However, the number of natural frequencies within a measurable range is limited. Accessing additional forms of modal frequencies is thus desirable. The present study is concerned about the extraction of artificial boundary condition (ABC) frequencies from modal testing. The ABC frequencies correspond to the natural frequencies of the structure with a perturbed boundary condition, but they can be extracted from processing the frequency response functions (FRF) measured in a specific configuration from the structure in its existing state without the need of actually altering the physical support condition. This paper presents a comprehensive experimental investigation into the measurability of the ABC frequencies from physical experiments. It covers the testing procedure through modal testing, the data processing and data analysis requirements, and the FRF matrix operations leading to the extraction of the ABC frequencies. Specific sources of measurement errors and their effects on the accuracy of the extracted ABC frequencies are scrutinised. The extracted ABC frequencies are subsequently applied in the damage identification in beams by means of finite element model updating. Results demonstrate that it is possible to extract the first few ABC frequencies from the modal testing for a variety of artificial boundary conditions incorporating one or two virtual pin supports, and the inclusion of ABC frequencies enables the identification of structural damages without the need to involve the mode shape information.

The Prospect and the Problems at Site of ABC-type Distribution (ABC 배전방식의 전망과 현장 적용상의 문제점 검토)

  • Park, Joung-Shin;Yi, Sue-Muk;Kang, Won-Koo;Kim, Seung-Don
    • Proceedings of the KIEE Conference
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    • pp.504-506
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    • 2000
  • In other advanced countries, an ABC-type distribution was employed few decades ago. It was, however, introduced, in this country, in late 1999. In order to apply it to the sites, several things have to be improved to comply with Korean distribution condition. It is very important to investigate the prospect and the problems in applying this type of distribution at site. To effectively employ it at site ASAP, follows have to be considered: easy installation of a transformer the development of branch gear, easy connections, the preventive diagnosis technique of insulating materials for ABC applications, etc. This paper describes the problems and the advanced plans of ABC-type distribution, and in construction.

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A Numerical Model of EM field calculation using Absorbing Boundary Conditions (Absorbing Boundary Condition을 이용한 전자파 수치해석)

  • Shin, Pan-Seok
    • Proceedings of the KIEE Conference
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    • pp.78-81
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    • 1990
  • The Engquist-Majdas second-order Absorbing Boundary Conditions (ABC) has been combined with the finite element formulation replacing the boundary integral equations in the hybrid finite-boundary element method (HEM). The method is applied to electromagnetic field radiation problems, especially to the microwave launcher, in order to verify the finite element formulation with the ABC's. The results with ABC are in good agreement with those of HEM. In order to see the applicability of the ABC, a simplified microwave oven utilizing ABC and an absorbing material are provided. The EM field distribution of the model is visualized. This method could be a useful analysis and design tool for EM field devices.

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Luminescent Properties of the $Tb^{3+}$-Activated $ABCO_4$ and $ABC_3O_7$ Phosphors (A=Ca, Sr ; B=Y, RE ; C=AI, Ga)

  • Kim, Chang-Hae;Park, Sang-Mi;Park, Joung-Kyu;Park, Hee-Dong;Park, Joon-Taik
    • 한국정보디스플레이학회:학술대회논문집
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    • pp.635-638
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    • 2002
  • In $ABCO_4$ and $ABC_3O_7$ (A=Ca, Sr; B=Y, Rare earth; C=Al, Ga), random distribution of static crystalline fields in activator sites results in inhomogeneous broadening of spectral lines of luminescent materials. In this study, we investigated luminescent properties of above-mentioned materials by excitation and emission spectra. In result, both $ABCO_4$:Tb and $ABC_3O_7$:Tb phosphors emit the green light. $ABC_3O_7$:Tb phosphors absorbed shorter wavelength energy than $ABCO_4$ phosphors so that the emission efficiencies of $ABC_3O_7$:Tb phosphors were higher than those of $ABCO_4$:Tb phosphors under vacuum UV.

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A Study on the Predictive Causal Model of Codependency for introducing Implications in Family Welfare Policy - Basing on the application of Triple ABC-X Model -

  • Ju, Sunyoung;Kweon, Seong-Ok;Park, Hwieseo
    • Journal of the Korea Society of Computer and Information
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    • v.22 no.3
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    • pp.139-145
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    • 2017
  • The purpose of this study is to establish a predictive causal model of codependency that is a main issue of family problem on the base of Triple ABC-X model which is a kind of family stress model. For the purpose of this study, we reviewed the concept and characteristics of codependency, affecting factors of codependency, and then reviewed the basic concept and logic of Triple ABC-X Model as theoretical viewpoint for the purpose of establishing a predictive causal model of codependency. We established it through examining main variables of codependency from Triple ABC-X Model. Main ingredients of the predictive causal model include boundary ambiguity, internal working model, internal and external locus of control, self-regard, social support, individual maladjustment etc. We established a predictive model of codependency basing on logic inferences among the variables. This study is expected to be used basic data to introduce some implications and for hereafter research.

Comparison of Endonuclease-Sensitive Sites by T4 Endonuclease V and UvrABC Nuclease Treatments Followed by Formamide or Sodium Hydroxide Denaturation

  • Chang, Yung-Jin
    • BMB Reports
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    • v.31 no.4
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    • pp.405-408
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    • 1998
  • Endonuclease-sensitive sites detected by T4 endonuclease V or UvrABC nuclease treatments were compared in the dihydrofolate reductase gene of UV-irradiated Chinese hamster ovary B-11 cells. The number of endonuclease-sensitive sites detected by T4 endonuclease V treatment followed by NaOH denaturation was twice that of formamide denaturation. Repeated treatment of damaged genomic DNA with T4 endonuclease V resulted in no further increase in the number of endonuclease-sensitive sites detected. The numbers of endonuclease-sensitive sites detected by UvrABC nuclease using each denaturation condition were similar. Sequential treatment with the two endonucleases using formamide denaturation resulted in twice the number of endonuclease-sensitive sites detected by treatment of each nuclease alone. Due to a lack of AP endonuclease activity these results suggest the presence of T4 endonuclease V-sensitive sites which could be complemented by alkaline gel separation or by UvrABC nuclease treatment.

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