• Asia-Pacific Journal of Business
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• v.13 no.3
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• pp.93-118
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• 2022

Purpose - Export marketers may have incentives to attempt real earnings management to avoid low reported earnings. Therefore, we attempted to verify the relationship between cost stickiness and real earnings management in the context of export marketing. Design/methodology/approach - Data were collected from exporters that settle-accounts in December excluding financial businesses listed on the stock market from 2015 to 2019. Multiple regression analysis were employed to analyze the data. Findings - The results showed that there is a negative relationship between cost stickiness and real earnings management. In addition, the results showed that export marketers little attempt to offset the cost inefficiency caused by the increase in expense because of cost stickiness with opportunistic management activities through real earnings management. Rather, as the level of real earnings management appears lower, exporters showing cost stickiness are expected to report management performance based on actual marketing. Furthermore, exporters with a high level of managerial centrality or high managerial overconfidence little attempt to offset cost inefficiency caused by cost stickiness with real earnings management activities. Research implications or Originality - Our study is the first to investigate the quality of earnings information of exporters with cost stickiness. Based on the results, we suggested efficient marketing strategies for exporters.

• International conference on construction engineering and project management
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• 2022.06a
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• pp.1106-1113
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• 2022

Cost segregation helps reduce tax liabilities by reclassifying real property to personal property and accelerates tax depreciation of a property. A typical cost segregation study requires much time and high costs. This study proposed a BIM integrated cost segregation process that can be applied to any commercial building project. The proposed BIM-based cost segregation process was verified in a new commercial construction project. It approved that this approach can: (1) increase the cash flow for the owner and provide assistance to tax-paying enterprises; (2) enable the contractor to use it as an added value in the bidding process; (3) realize data sharing in a common platform to improve the cost segregation study efficiency and reduce costs and errors; (4) contribute to the asset management in the life cycle of buildings while filling in the blank of cost segregation process. Future studies will focus on the automation of cost segregation and asset management in building construction's life cycle.

• Journal of information and communication convergence engineering
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• v.9 no.6
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• pp.671-675
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• 2011

DVC (Distributed Video Coding) and FRUC (Frame Rate Up Conversion) techniques need to have an efficient motion compensated frame interpolation algorithms. Conventional works of these applications have mainly focused on the performance improvement of overall system. But, in some applications, it is necessary to evaluate how well the MCI (Motion Compensated Interpolation) frame matches the original frame. For this aim, this paper deals with the modeling methods for evaluating the block-based matching cost. First, several matching criteria, which have already been dealt with the motion compensated frame interpolation, are introduced and then combined to make estimate models for the size of MSE (Mean Square Error) noise of the MCI frame to original one. Through computer simulations, it is shown that the block-based matching criteria are evaluated and the proposed model can be effectively used for estimating the MSE noise.

• Proceedings of the KIEE Conference
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• 2011.07a
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• pp.359-360
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• 2011

This paper proposes a Web Based Online Real-time Information System for Outage Cost Assessment. This system developed in this study is just only prototype as previous stage but no commercial system. Using this system, the evaluation of reliability worth is the customer cost associated with a loss of supply may be assessed and the information will be serviced online real time on smart phone.

• Journal of information and communication convergence engineering
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• v.14 no.2
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• pp.89-96
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• 2016

In mobile communication, there are various types of handoff for the support of all forms of mobility. Proxy mobile IPv6 (PMIPv6) enables local network-based mobility management of a mobile node without any effect of mobility-related signaling. Recently, PMIPv6 has been considered for supporting mobility management in LTE/SAE-based mobile networks. To support seamless mobility in heterogeneous mobile networks, the overall cost of handoffs needs to be minimized and the procedure should be guaranteed to be secure. However, the reduction of the authentication cost has not been fully investigated to provide seamless connectivity when mobile users perform a handoff between the PMIPv6 domains. This paper proposes secure pre-authentication schemes, completing an authentication procedure before performing a handoff, for a fast handoff in PMIPv6. Analytic models have been used for measuring the authentication latency and for the overhead cost analysis. In addition to providing fast authentication, the proposed pre-authentication schemes can prevent threats such as replay attacks and key exposure.

• Journal of information and communication convergence engineering
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• v.10 no.4
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• pp.349-358
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• 2012

Over a wireless sensor network (WSN), accurate localization of sensor nodes is an important factor in enhancing the association between location information and sensory data. There are many research works on the development of a localization algorithm over three-dimensional (3D) space. Recently, the complexity-reduced 3D trilateration localization approach (COLA), simplifying the 3D computational overhead to 2D trilateration, was proposed. The method provides proper accuracy of location, but it has a high computational cost. Considering practical applications over resource constrained devices, it is necessary to strike a balance between accuracy and computational cost. In this paper, we present a novel 3D localization method based on the received signal strength indicator (RSSI) values of four anchor nodes, which are deployed in the initial setup process. This method provides accurate location estimation results with a reduced computational cost and a smaller number of anchor nodes.

• International Journal of Internet, Broadcasting and Communication
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• v.5 no.2
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• pp.18-22
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• 2013

Mobile IPv6 (MIPv6) is a host-based protocol supporting global mobility while Proxy Mobile IPv6 (PMIPv6) is a network-based protocol supporting localized mobility. This paper makes its focus on how to reduce the longer delay and extra cost arising from the combination of authentication, authorization and accounting (AAA) and PMIPv6 further. Firstly, a novel authentication scheme (Proxy-AAA) is proposed, which supports fast handover mode and forwarding mode between different local mobility anchors (LMAs). Secondly, a cost analysis model is established based on Proxy-AAA. From the theoretical analysis, it could be noted that the cost is affected by average arrival rate and residence time.

• 한국정보통신설비학회:학술대회논문집
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• 2003.08a
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• pp.159-162
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• 2003

This paper presents a novel heuristic mechanism, Dynamic-network Adapted Cost selection (DAC-selection), which has higher backup path sharing rate, lower number of blocked channel requests and number of used wavelengths fer reservation of working path and backup path by using unique cost function than that of widely used random selection (R-selection) mechanism and Combined Min-cost selection (CMC-selection) mechanism proposed by Lo, while maintaining 100% restoration capability.

• Proceedings of the IEEK Conference
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• 2002.07b
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• pp.1090-1093
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• 2002

Location management schemes dealing with location information of moving terminals play an important role in the personal communications systems (PCS). Since the location management involves heavy signaling traffics to update the location information, reducing the location update cost becomes a critical research issue. This paper proposes a location management scheme which reduces the location update cost by employing the hierarchical structure in PCS environment. The paper also develops analytical models to evaluate the performance of the proposed scheme. The results obtained from the performance evaluation shows that the proposed scheme outperforms the conventional schemes in terms of the location update rates. Also, the difference in the performance becomes larger as the size of the location area (LA) becomes smaller and as the residual time of the mobile user becomes smaller.

• Journal of information and communication convergence engineering
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• v.13 no.4
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• pp.248-256
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• 2015

With the dramatic increase in mobile traffic in recent years, some of the limitations of mobility management frameworks have magnified. The current centralized mobility management (CMM) strategy has various problems, such as a suboptimal routing path, low scalability, signaling overhead, and a single point of failure. To overcome these weaknesses in the CMM strategy, the Internet Engineering Task Force has been discussing distributed mobility management (DMM) strategies. The fundamental concept of a DMM strategy is to distribute the mobility anchors closer to the users. While the distribution of mobility anchors results in low-cost traffic delivery, it increases the signaling cost. To reduce this higher signaling cost, we propose a new DMM strategy applying the pointer forwarding technique. The proposed strategy keeps the existing tunnels and extends the traffic path as much as possible. In this paper, we analyze the performance of the pointer forwarding-DMM strategy and discuss its pros and cons.