• 한국경영정보학회:학술대회논문집
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• 2008.06a
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• pp.428-433
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• 2008

The online advertising industry's business model undertakes the change from CPM (cost-per-mille)-based to CPC (cost-per-click)-based. However, due to the problem of 'Click Fraud', CPA (cost-per-action) has been regarded as a new step. For CPA, publishers need to get information after a user clicks an advertisement. Therefore, in CPA, the key is to get Conversion Action Data (CAD). This paper introduces two existing mechanisms for getting CAD, compare their characteristics, and analyze their limitations. Then the two new mechanisms are introduced and their requirements and feasibility are analyzed. Lastly, we compare the existing two and the new two mechanisms, and point out each mechanism's business possibility, value and Application Area. This paper will help publishers choose the most appropriate mechanism on the basis of their situation.

• International Journal of Quality Innovation
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• v.7 no.3
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• pp.1-14
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• 2006

Economic value added (EVA) is introduced on two levels: as index for evaluation of corporation and as index for evaluation of business unit. In the latter case, application of one and the same cost of capital to all business units of a business corporation may be possible, but it is a fundamental policy for EVA to apply different cost of capital to business units with different risks. Estimate of cost of capital of business units is a problem to be resolved. The author, focusing on the question of the estimate of cost of capital of business units, has conducted a demonstrative study on risk structure of cost of capital estimates by using financial indices of Japanese manufacturers (37 automotive industries, 141 electrical and electronic machinery industries, 63 food processing industries, 98 chemical industries, 125 general machinery industries) for a period of 5 years from 1995 to 1999. The author presumes that $\beta$ is explained by a regression formula ${\beta}=B_0+{\Sigma}B_iY_i+{\alpha}$ ($Y_i$: financial indices) and selects 40 explanatory variables from financial statements as risk components. Using their financial indices, the author concludes through a series of statistical analyses that there is a good likelihood of estimating cost of capital for Japanese industries and is convinced that it will lead to more reliable and practical results by assigning averages and variances to 40 primary financial indices for a period of 3 to 5 years selected in this demonstrative study.

• Management & Information Systems Review
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• v.22
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• pp.117-136
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• 2007

The characteristic of this study is to compare and analyze costing information from ABC cost accounting system after ABC cost accounting system is designed and implemented from the manufacturing company's traditional cost accounting system through field researches. This is different from previous researches which investigate surveys or adoption procedures and contents of some companies already adopting ABC cost accounting system. Statistically, differences between costing information are not really similar. However, the advantage of ABC cost accounting system is to reduce some activities which do not well contribute creating value after analyzing productions and supporting activities of the company, and dividing into two groups, activities creating value and non-creating value. Therefore, the cost accounting information of ABC cost accounting system is very useful system to offer valuable information for the management of the company. The accuracy of information of ABC cost accounting system depends on setting up the central point of activities and implementing cost drivers. In particular, when it comes to supporting activities, choosing cost accounting grivers which are highly relevant to producing products and collecting data for cost accounting drivers is really difficult. This is the limitation of this study. In other words, when implementing cost accounting drivers of ABC cost accounting system, aconceptual framework is different from applying to the real producing place. Therefore, when implementing on ABC cost accounting system, future researches are needed to find cost accounting drivers which are more close to the theoretical model, and implement ABC cost accounting system which can collects relevant data.

• The Korean Journal of Health Service Management
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• v.13 no.1
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• pp.15-30
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• 2019

Objectives: This study aimed to analyze people's accessibility to medical institutions providing national gastric cancer screening services in Gangwon-do using a geographic information system(GIS). Methods: To assess the spatial accessibility, network analysis was applied. Two types of network analysis-Service area analysis and origin-destination cost matrix(OD-cost matrix)-were applied to create network dataset. Results: The results of the analysis of the service area revealed that it took more than 60 minutes each to reach tertiary hospitals and general hospitals from 74.4% and 9.6% of Gangwon-do areas, respectively. Similarly, it took more than 60 minutes each to reach hospitals and clinics from 4.2% and 3.4% of Gangwon-do areas, respectively. The results of the OD-cost revealed that there were large regional variations in distance and time taken to reach the medical institutions. Conclusions: there were regional variations of spatial accessibility between Si and Gun in Gangwon-do.

• Atmosphere
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• v.17 no.1
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• pp.1-15
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• 2007

A constraint based on climatology is introduced to the cost function of the three-dimensional variational assimilation (3dVar) to correct the error of the zonal mean wind structure in the global data assimilation system at Korea Meteorological Administration (KMA). The revised cost function compels the analysis fit to the chosen climatology while keeping the balance between the variables in the course of analysis. The constraint varies selectively with the vertical level and the horizontal scale of the motion. The zonally averaged wind field from European Centre for Medium-Range Weather Forecasts Re-Analysis 40 (ERA-40) is used as a climatology field in the constraint. The constraint controls only the zonally averaged stratospheric long waves with total wave number less than 20 to fix the error of the large scale wind field in the stratosphere. The constrained 3dVar successfully suppresses the erroneous westerly in the stratospheric analysis promptly, and has been applied on the operational global 3dVar system at KMA.

• Journal of Korean Society for Quality Management
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• v.44 no.2
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• pp.309-320
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• 2016

Purpose: The purpose of this study was to investigate if companies' efforts of environmental management practices have positive effect on the companies' performance in the first stage of study. In the second stage, we tried to confirm whether the degree of companies' making efforts on cost leadership strategy and quality leadership strategy function as moderate variable on relationship between environmental management practices and performance. Methods: The collected data through survey were analysed using multiple regression model in the first stage of the study and moderate regression model in the second. Results: The results of this study are as follows; environmental management practices have positive effect on corporate performance. Moreover, much effort on quality leadership strategy has limited significant moderate effect on relationship between environmental management practices and performance, while much effort by companies on cost leadership strategy does not have significant moderate effect on the relationship between the two variables. Conclusion: Manufacturing and services companies in Korea need to make effort for environmental management practices to improve corporate performance. Moreover, if that efforts are combined with quality leadership strategy, they can expect synergy effect with environmental management practices for performance improvement.

• The Journal of Fisheries Business Administration
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• v.42 no.3
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• pp.1-13
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• 2011

It is necessary to set up a standard of estimation for annual unit price of sale and cost, damage rate for calculating compensation against fishery damage objectively. Two items on the unit price and cost have regulations but the damage rate has not, so it may occurred some problems such as reasonability and balance because the estimation should be handling by an appraiser's knowledge and experience. This study has analyzed using Regression model and searched variable costs and fixed costs about each items appraisers to operate in the present. It is compare profit damage index is calculated by an estimated model and an appraised example. This analysis showed highly 23-30% estimated model more than appraised example. It means the overestimation for fishery damage. This difference has caused by limited data, lack of sample, much difference in the standard deviation, and has not classified each kind of business and weight of coastal fishery, the overestimation more than what expected. This study has analyzed that the applied rate of fixed and variable cost in relation to the compensation in the cost of coastal fishery is very valuable.

• Journal of Distribution Science
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• v.14 no.8
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• pp.51-57
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• 2016

Purpose - If control-ownership disparity is large, managers will not actively reduce costs; rather, they will maintain unutilized resources or possess surplus resources even when sales decrease with the purpose of increasing personal utility from status, power, compensation, and prestige. These managers' utility maximizing tendencies cause cost stickiness. We examine whether asymmetric behavior related to costs becomes stronger when there is a large disparity between ownership and control rights. Research design, data, and methodology - We construct a regression model to examine the relationship between control-ownership disparity and cost stickiness. STICKY, a dependent variable representing cost stickiness is a value found using the method of Weiss (2010), and Disparity is an interest variable that shows control-ownership disparity. Results - This study is based from the unique situations in Korea, in which high control-ownership disparity is common in firms. Large control-ownership disparity was found to increase cost stickiness of corporations. Conclusions - The results of this study imply that controlling shareholders may be regarded as a threat to the interests of minority shareholders and corporate values especially when controlling shareholders have significant influence over managers or the power to make managerial decisions as owners of a corporation.

• Journal of Korean Academy of Nursing Administration
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• v.16 no.4
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• pp.399-408
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• 2010

Purpose: The purpose of this study was to compare the cost using different methods of costing nursing activities for patients with chronic otitis media having surgery. Method: Data were collected from 30 patients who had mastoidectomy and tympanoplasty. To compare the cost, the researchers used three different costing methods; consumed time, resource based relative value scale (RBRVS), and critical pathway (CP). Results: Twenty-six nursing activities for surgical patients with chronic otitis media were found. Total cost was 83,843.7 won using RBRVS. The costliest activity was recording at 9,734.4 won, followed by confirmation of doctors' orders at 9,302.4 won, and injection with infusion pump at 9,072.0 won. There was a difference in nursing activities performed according to the length of hospital stay, and the cost was highest on the surgery day at 13,417.8 won. Comparatively, the total cost was 72,014.4 won using CP. Conclusions: Nursing activities are performed in various forms according to the disease and patient's condition, and different nursing activities are executed according to the length of hospital stay. In order to measure the load of nursing activities and distribute it appropriately, it is necessary to analyze the cost of nursing activities by the process of nursing services performed.

• Journal of Korean Academy of Nursing Administration
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• v.17 no.1
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• pp.5-13
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• 2011

Purpose: The purpose of this study was to examine the effect of patient perception of the switching cost and negative word of mouth on revisit intention of patients in out-patient departments (OPDs) of general hospitals. Method: The participants were 306 patients in general hospital, selected through convenience sampling. Data were collected using a structured questionnaire and analyzed using descriptive statistics, Spearman correlation coefficient, and logistic regression with SPSS Win. Results: Relational switching cost was positively correlated with revisit intention (r=.58, p=<.001), but not financial switching cost or procedural switching cost. Negative word of mouth was negatively correlated with revisit intention (r=-.22, p=<.001). The significant predictors influencing revisit intention in patients was relational switching cost. Conclusion: The findings of this study suggest that hospital and nursing managers should seek to bolster perceptions of switching costs and negative word of mouth, which subsequently increases revisit intentions in small hospitals located in the country as well as urban large hospitals.