• Journal of Korean Society of Industrial and Systems Engineering
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• v.6 no.9
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• pp.81-95
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• 1983

The author has intended to seek for the usefulness of price-level change accounting information through financial statements of general price level. The accounting information obtained from financial statements of general price level, must be useful to the reasonable judgment of financial statement users or to the economic decision making, This thesis may be summarized as follows : 1. Financial statements arranged by historical cost accompany many problems as accounting information. In other words, at the time of inflation, they have little usefulness as accounting information. 2. In order to correct the little usefulness of the financial statements arranged by historical cost, the author examined this matter centering around FASB statement No. 33. 3. The price level change accounting eliminates the contradiction of the accounting information obtained from the financial statements arranged by historical cost. 4. In the general price level change accounting, money value is presumed to change according to the level of general price and, then, the money value for goods must be revised. 5. In the general price level change accounting, the division between monetary items of asset and debt, and non-monetary items, is important. 6. The general price level change accounting based upon historical cost accounting, has objectivity as accounting information like the cost basis accounting and larger usefulness than the cost basis accounting. In conclusion, the price level change accounting increases its usefulness as accounting information and, therefore. (1) the information on the general price level change accounting is desirable to be disclosed as supplementary information for the traditional financial statements, and (2) the general price level change accounting should be induced to the listed Companies in Korea under continuing inflation for improving the usefulness of financial statements as accounting information.

• Health Policy and Management
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• v.28 no.4
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• pp.352-359
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• 2018

Background: The purpose of this study is to propose an analysis of trends and characteristics of high-cost patients who take over 40% of total national health insurance medical expenses. Methods: It has been analyzed the tendency of high-cost patients by open data based on the medical history information of 1 million people among national health insurance subscriber from 2002 to 2015. To conduct detailed study of characteristics of high-cost patients, multiple regression has been performed by sex, age, residence, main provider, and admission status based on the top 5% group. Results: The amount of medical expenses and the number of high-cost patients have gradually increased in decades. The number of high-cost patients for Korean won (KRW) 5,000,000 category has increased by 7.6 times, KRW 10,000,000 category has increased by 14.1 times in comparing of year 2002 and 2015. Top 5% medical expenses have increased by 4.6 times. In consideration of the characteristics of patients, the incidence of high medical expenses has been higher in female patients than male ones, the older patients than in the younger. Patients residence in Gyeonsang or Jeonla province have had a high incidence of medical expenses than other area. The disease including dementia, cerebral infarction, and cerebrovascular disease for high-cost patients has been also increased. Conclusion: The major increase factor for high medical expenses is the aging of population. The elderly population receiving inpatient care residing in the province that increases high medical costs have to management. There is an urgent need to develop a mechanism for predicting and managing the cost of high-cost medical expenses for patients who have a heavy financial burden.

• The Transactions of the Korea Information Processing Society
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• v.7 no.4
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• pp.1141-1149
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• 2000

This paper proposes new cost error measurement method and analyzes the optimistic and pessimistic cost errors statistically which is resulted from an asynchronous parallel Simulated annealing (SA) in distributed memory multicomputers. The traditional cost error measurement scheme has inherent problems which are corrected in the new method. At each temperature the new method predicts the amount of cost error that an algorithm will tolerate and still converge by the hill-climbing nature of SA. This method also explains three interesting phenomenon of he cost error analytically. So the new cost error measurement method provides a single mechanism for the occurrence of cost error and its control.

• Journal of KIBIM
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• v.7 no.3
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• pp.11-20
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• 2017

BIM technology, which is widely used in the construction industry, has been introduced in various fields for the purpose of saving construction cost and reducing construction schedule. However, in the case of BIM-based cost estimate, there are various trials and errors in applying BIM technology which can be applied for calculating quantity and cost estimate. BIM-based cost estimate can improve the quantity accuracy and allow to easy modifications that were not expected in 2D-based construction process. However, for this purpose, it is necessary to take into consideration that interoperability between BIM data and cost information should be planed in advance. Besides, the definition of a BIM data specification is also required for the seamless data exchange and integrity in each phase of the construction process. Therefore, in this study, we propose a BIM - based cost estimation method and technology in each type of work applicable to the current domestic construction industry.

• Journal of the Korean Society for information Management
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• v.30 no.1
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• pp.151-178
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• 2013

This study aims to propose a lifecycle cost model for electronic records & archival management. For this purpose, the study identified cost elements based on analysing public records & archival management activities and proposed cost factors for management by applying data gathered from records centers & archives. The study employed various methods: desk research, activity analysis, a cost information survey and interviews with experts in digital preservation, and records/archival management. The study made the first step to the cost studies in electronic records management in Korea. It is expected to update the CoMMPER model and redefine activities of electronic records management. Further case studies based on the model is required.

• The Transactions of The Korean Institute of Electrical Engineers
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• v.61 no.9
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• pp.1249-1259
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• 2012

This paper proposes a Web Based Online Outage Cost Assessment and Information System(WOOCAIS) for power system outage cost assessment. The proposed WOOCAIS is a kind of web based survey method for outage cost assessment. While conventional survey methods have done outage cost assessment based on survey paper lists collected by post mail or visiting customers, the proposed WOOCAIS is a web based online survey operation and assessment system. Therefore, it can curtail expenditure for survey and also is more convenient than conventional method. It will be set up for actual outage cost assessment system of KEPCO in South Korea in the near future. The WOOCAIS will be applied in various research and actual planning and operation areas. First of all, the assessed results may be not only applied as one of objective function for generation system and grid expansion but also operational planning problems in power system.

• Journal of the Korean Society of Surveying, Geodesy, Photogrammetry and Cartography
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• v.37 no.6
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• pp.473-479
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• 2019

This study applied SGM (Semi Global Matching) to generate DSM (Digital Surface Model) using WorldView-1 high-resolution satellite stereo pair in Terrassa, Spain provided by ISPRS (International Society for Photogrammetry and Remote Sensing). The SGM is an image matching algorithm that performs the computation of the matching cost for the stereo pair in multi-paths and aggregates the computed costs sequentially. This method finally calculates the disparity corresponding to the minimum (or maximum) value of the aggregation cost. The cost was applied to MI (Mutual Information), NCC (Normalized Cross-Correlation), and CT (Census Transform) in order to the SGM. The accuracy and performance of the outline representation result in DSM by each cost are presented. Based on the images used and the subject area, the accuracy of the CT cost results was the highest, and the outline representation was also most clearly depicted. In addition, while the SGM method represented more detailed outlines than the existing software, many errors occurred in the water area.

• The Korean Journal of Health Service Management
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• v.5 no.1
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• pp.87-99
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• 2011

The aim of the research is to figure out how the perception and the attitude of hospital staff have effect on cost management behavior, to check the mediation effect in the relationship between cost attitude and cost management behavior, and to provide some basic data of efficient cost management means for hospital staff. The major results of research can be summed up as following. Subordinate factors of cost perception such as conviction, information, and thought were all revealed as meaningful effect ones on cost attitude, but they didn't have meaningful effect on cost management behavior. However, if we check the final results of direct effect, indirect effect, and total effect in its variants, we can understand that cost perception have indirect effect on cost management behavior via cost attitude. Cost attitude was revealed as the greatest variant having direct effect on cost management behavior. As a conclusion, it seems that the correct cost perception can make positive cost attitude, by which desirable cost management behavior can be induced. Therefore, as the correct cost perception can make positive attitude, it is necessary to construct effective system to provide useful cost information for staff at anytime and at any place continually on organization aspect. It is important to get correct cost perception for the positive attitude of staff. Nevertheless, if the positive attitude would not be formed, it is necessary to search for the ways for personal motivation, for the management behavior cannot emerge positively.

• KIPS Transactions on Software and Data Engineering
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• v.2 no.11
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• pp.757-764
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• 2013

The estimation of maintenance cost of information system so far has been conducted centered on the ordering body, so the problem of provider's having to cover the cost due to small cost compared to the amount of work is not solved. This study is a base study for estimating the maintenance cost of information system centered on provider, and it deduces cost items of maintenance and suggests adjustment factors for adjusting the gap between the ordering body and provider regarding the maintenance cost. In order to deduce the cost items of maintenance, this study adds the activities of the provider for maintenance to the base study of cost factors regarding the existing maintenance activity, divides, and classifies them into the fixed cost and variable cost. In order to adjust the gap between the ordering body and provider regarding the maintenance cost, this study found the adjustment factors such as the code, utility, and components created by the automatic tool that was not included when estimating the maintenance cost centered on the ordering body. After examining and analyzing K Company's data of maintenance performance for three years, it confirmed that the gap regarding the adjustment factors was about 13% in case of K Company.

• Journal of the Korea Institute of Information Security & Cryptology
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• v.28 no.1
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• pp.215-227
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• 2018

As Korea is rapidly becoming an IT powerhouse in the short term, various side effects such as cyber violence, personal information leakage and cyber terrorism are emerging as new social problems. Especially, the seriousness of leakage of personal information, which is the basis of safe cyber life, has been highlighted all over the world. In this regard, it is necessary to estimate the amount of the damage cost due to the leakage of personal information. In this study, we propose four evaluation methods to calculate the cost of damages due to personal information leakage according to average real transactions value, personally recognized value, compensation amount basis, and comparison to similar countries. We analyzed data from 2007 to 2016 to collect personal information leakage cases for 10 years and estimated the cost of damages. The number of cases used in the estimation is 65, and the total number of personal information leakage is about 430 million. The estimated cost of personal information leakage in 2016 was estimated to be at least KRW 7.4 billion, up to KRW 220 billion, and the 10 year average was estimated at from KRW 10.7 billion to KRW 307 billion per year. Also, we could find out the singularity that the estimated damage due to personal information leakage increases every three years. In the future, this study will be able to provide an index that can measure the damage cost caused by the leakage of personal information more accurately, and it can be used as an index of measures to reduce the damage cost due to personal information leakage.