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      • KCI등재

        협동조합 특성을 반영하는 평가지표 개발을 위한 선행연구 고찰

        김다솜 ( Kim¸ Da-som ) (사)한국협동조합학회 2021 韓國協同組合硏究 Vol.39 No.2

        이 연구는 선행연구 고찰을 통해 지금까지 제시된 협동조합 평가지표의 특징을 분석하고 추후 협동조합의 특성을 반영하는 평가지표를 개발할 때 참고할 시사점을 얻고자 하였다. 이를 위해 협동조합 평가 연구동향을 살펴보고, 17개 연구에 등장하는 협동조합 평가지표들을 분석하였다. 시사점은 다음과 같다. 첫째, 협동조합 평가지표들은 사업실적(결과관점), 성장가능성(과정관점) 그리고 정체성 실현 노력(가치관점) 등 세 가지 평가영역으로 나누어 생각해 볼 수 있다. 둘째, 사업실적 평가영역에서 협동조합의 특성을 반영하는 지표로 출자금 비율과 내부 유보비율을 활용할 수 있다. 셋째, 사업실적 평가는 협동조합 제4원칙(자율과 독립)과 밀접한 관련이 있다. 넷째, 성장가능성 평가지표는 정체성 실현 노력 지표로 보완될 수 있다. 다섯째, 정체성 실현 노력 평가에서 국제사회문제해결 노력에 대한 평가를 조금 더 강화할 필요가 있다. 여섯째, 협동조합 정체성 실현 노력 평가와 관련하여 일반적인 사회적 가치 평가지표와 구분되는 평가지표 개발 노력이 필요하다. 일곱째, 협동조합 평가지표를 협동조합의 7가지 원칙을 기준으로 하여 개발하면 이 안에 결과관점, 과정관점 그리고 가치관점을 모두 포괄할 수 있다. Through a literature review, this paper attempts to infer implications for extracting cooperative performance indicators. There are seven implications. First, the evaluation scope may involve three performance areas: 1) business performance, 2) growth potential, and 3) efforts to realize the co-operative identity. Second, the business performance is related to the fourth principle of co-operatives. Third, the members’ capital contribution and indivisible reserves may work as co-operative specific indicators when assessing the business performance. Fourth, evaluation indicators for the growth potential may be supplemented from the indicators related to efforts to realize the co-operative identity. Fifth, more attention for evaluating concern for the international community is needed related to efforts to realize the co-operative identity. Sixth, it is necessary to develop evaluation indicators that can clearly demonstrate the co-operative difference to distinguish it from general social impact indicators. Seventh, the seven principles of co-operatives may embrace the three performance areas. Thus it is recommended to develop indicators based on the seven principles. This study is meaningful in that it presents a starting point for the development of performance indicators that can address the co-operative difference.

      • KCI우수등재

        Marginalized random effects models with ARMA random effects covariance matrix

        Dasom Kang,Bo Ok Kim,Keunbaik Lee 한국데이터정보과학회 2018 한국데이터정보과학회지 Vol.29 No.2

        In longitudinal data analysis, marginalized random effects models (MREMs) have been commonly used when population-averaged effect is of interest (Heagerty, 1999). In the MREMs, modeling of random effects covariance matrix is challenging because the matrix is high-dimensional and the estimate of the covariance matrix should be positive definite. In practice, the covariance matrix is assumed to be autoregressive or exchangeable. However, such structures do not allow more general forms of the serial correlation and it cannot explain heteroscedastic covariance matrices. In this paper, we propose autoregressive and moving average Cholesky decomposition to model the random effects covariance matrix in the MREMs. We analyze lung cancer data using our proposed model.

      • KCI등재

        Effects of Paliperidone Palmitate on Healthcare Utilization and Costs for Patients with Schizophrenia: A Claim-based Mirror-image Study in South Korea

        Dasom Lee,Boung-Chul Lee,최수희,Do-Hyung Kang,전덕인,Myung Hun Jung 대한정신약물학회 2020 CLINICAL PSYCHOPHARMACOLOGY AND NEUROSCIENCE Vol.18 No.2

        Objective: Long-acting injectable (LAI) antipsychotics, such as paliperidone palmitate (PP), are known to improve treatment adherence in patients with schizophrenia, which can lead to reductions in relapse and hospitalization rates. However, relatively few studies have demonstrated the economic impact of LAIs, especially in Asian populations. Methods: We conducted a claim-based mirror-image study to explore changes in healthcare utilization and associated costs, among 1,272 South Korean patients with schizophrenia (ICD-10-CM code F20), between the 1-year periods before and after the initiation of PP treatment. Results: Patients accessed outpatient services more frequently after versus before starting PP treatment, with the number of prescription days increasing by 133.45 (p < 0.0001) and the associated costs increasing by USD 1,497.15 (p < 0.0001). The number of admission days was reduced by 11.33 after starting PP treatment (p < 0.0001) and the associated costs were reduced by USD 1,220.75 (p < 0.0001). However, admission cost savings were different according to patients’ oral drug compliance. The daily dosages for benztropine, procyclidine, and propranolol decreased, showing that there were fewer side-effects after PP-treatment (p < 0.0001). Conclusion: Although the high acquisition cost of PP has been regarded as an obstacle to its clinical use, our results imply that the high prescription costs for PP may be counterbalanced by the reduced admission costs associated with its use. Economic outcomes for patients treated with LAIs should be investigated further to help healthcare decision-makers and providers to determine the value of LAIs relative to other treatment medications.

      • KCI등재

        The Relationship of Environmental Hostility, Use of Performance Measurement Systems, Empowerment, and Business Performance

        Dasom Lee(이다솜) 한국관리회계학회 2018 관리회계연구 Vol.18 No.2

        [연구목적] 본 연구는 환경적대성과 성과측정시스템의 이용, 임파워먼트, 그리고 경영성과간의 관계를 규명하는 것을 목적으로 한다. 환경적대성은 시장의 경쟁정도를 의미하며, 이에 따라 성과측정시스템의 피드백, 피드포워드 방식의 이용에 영향을 미칠 수 있는 선행요인으로 제시된다. 따라서 시장의 경쟁정도와 성과측정시스템의 이용정도, 임파워먼트가 유의한 관계를 지님에 따라 결과적으로 경영성과에 영향을 미칠 수 있는지를 검증한다. [연구방법] 본 연구는 국내 상장사를 대상으로 설문조사를 수행하였고, 이를 토대로 수집된 자료를 PLS 구조방정식 모형을 이용하여 분석하였다. [연구결과] 실증분석 결과, 환경적대성과 PMS의 이용간에는 이용방식과 관계없이 유의한 정(+)의 관계가 나타났다. 또한, 피드백, 피드포워드 방식의 PMS 이용은 서로 다른 차원의 임파워먼트에 정(+)의 영향을 미치는 것으로 나타났다. 마지막으로, 임파워먼트는 경영성과에 정(+)의 영향을 미치는 것으로 나타났는데, 임파워먼트 차원 중 역량은 재무적, 비재무적 경영성과에 대해 모두 유의한 관계를 보이는 한편, 의미성은 비재무적 차원의 경영성과와만 유의한 관계를 보였다. [연구의 시사점] 전반적으로 이상의 연구결과는 기업이 극심한 시장 경쟁에 직면할수록, PMS를 더 많이 이용하려는 경향을 보이며, 이에 따라 사업부의 임파워먼트가 증대되는 것으로 보인다. 또한 결과적으로 고취된 임파워먼트는 경영성과를 증진하는데 기여할 수 있다는 시사점을 제공한다. [Purpose] This study investigates the relationship of environmental hostility, use of performance measurement systems (PMS), empowerment, and business performance by suggesting effectiveness of feedback and feedforward use of PMS. [Methodology] By using survey data collected from 110 large Korean companies in manufacturing, constructing, retail industries, this study analyzes proposing relationships with partial least squares (PLS) structural equation approach. [Findings] The result shows the positive effect of environmental hostility to use of PMS. Also, use of PMS appear to affect different dimensions of empowerment;feedback use of PMS is positively associated with potency and influence while feedforward use of PMS has positive relation only with meaning. Empowerment positively affects business performance; particularly, potency is positively related to both aspects of performance while meaning is related to non-financial performance only. [Implications] Overall, as firms face fierce market competition, they try to use PMS more than before. It indicates that environmental hostility emphasizes the necessity of PMS. A more intense use of PMS leads to improve perceived empowerment of business unit in some way; thereby, encouraged empowerment is able to improve business performance. Hence, firms tend to use PMS more in both feedback and feedforward way under hostile environment, which ultimately contributes to improving performance through increased empowerment.

      • KCI등재

        Determination of 11 Illicit Compounds in Dietary Supplements Using High-Performance Liquid Chromatography and Liquid Chromatography-Tandem Mass Spectrometry

        Dasom Shin,Hui-Seung Kang,Hyung Soo Kim,문귀임 한국식품위생안전성학회 2020 한국식품위생안전성학회지 Vol.35 No.4

        In this work, we developed an analytical method for determining 11 illicit compounds in dietary supplements using high-performance liquid chromatography and liquid chromatography-tandem mass spectrometry. Eleven target compounds, including those meant for weight loss (7-keto-dihydroepiandrosterone, buformin, metformin, phenformin, salbutamol, and tolbutamide), sexual enhancement (dihydroepiandrosterone), and relaxation (asarone, kavain, magnoflorine, and picamilon) were screened and confirmed in dietary supplements. Method validation was performed by evaluating the selectivity, linearity, limit of quantification (LOQ), accuracy, and precision according to the Association of Official Analytical Chemists guidelines. The linearity was > 0.993 for all analytes.The LOQs were ranged in 2.1-9.9 μg/mL (HPLC-DAD) and 0.002-0.008 μg/mL (LC-MS/MS). The accuracies (expressed as recovery) were 90.0-106% (HPLC-DAD) and 83.0-114% (LC-MS/MS). The precision (expressed as the relative standard deviation) was below 10% using HPLC and LC-MS/MS. The proposed method can be used for the surveillance of illicit compounds in dietary supplements.

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