• The Journal of the Korea Contents Association
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• v.16 no.7
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• pp.279-290
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• 2016

This study was performed to evaluate the methodological quality of nursing costs analysis research based on the activity-based costing in Korea. Data were collected from database of Research Information Shraing Service, Korean studies Information Service System, DBpia and National Assembly Library. Eight studies were published on thesis and journal until Oct, 2015. Quality assessment tool was consisted in 5 factors based on activity-based costing. Studies of 87.5% were calculate the nursing units' costs in the hospital. All papers were appropriate in labor costs in resource factor and activity factor, but only 2 paper was appropriate in overhead cost allocation. Through this result, we found the necessity of improving accuracy in nursing costs analysis. These results can be helpful to manage cost and performance in nursing practice.

• Journal of Navigation and Port Research
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• v.28 no.8
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• pp.687-697
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• 2004

This paper is aimed to guide ocean-going companies to reasonable decisions and to increase the competitiveness of Korean shipping industry by clarifying the determinants of political costs of ocean-going companies, which only depend for the enormous amount of money to introduce the operating fixed assets, or the vessels, upon the supporting policy from the government or the loan from the related financial institutions. As independent variables of the political costs, 5 elements were settled such as company size(sales, total assets and market share), debit ratio, capital concentration ratio, profitability(operating profit) and marine risk(sales fluctuation). To verify the relations and the effect level between dependent variables and political costs, the Multiple Regression Analysis Model was applied The result of the analysis shows significantly positive relations between size variables and political cost of shipping industry. Moreover, debt ratio and profitability were proved significant related with political costs of shipping industry.

• Culinary science and hospitality research
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• v.17 no.5
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• pp.139-153
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• 2011

The study is a hotel firm's brand evidence on the switching and relational performance by identifying a causal relationship to the differentiated and competitive was to provide useful information. Units of samples for evidence of brand switching hotels in Seoul participated in surveys customers in 2011, from June 10 to 20 July 2011 for a total of 500 copies for distribution and the Department of dual 408 with SPSS 18.0 and AMOS 18.0 Using factor analysis and reliability verification carried out, and presented research in order to test the hypothesis covariance structure analysis was performed. Analysis, employee services switching barriers and switching costs showed no significant affect. Switching barriers and switching costs, brand name, image congruence transition castle wall and switching costs, alternative attractiveness showed no significant visible results. And perceived price on switching barriers to conversion rates showed was significant affect. Second, switching barriers, switching costs, alternative attractiveness and that the relationship, to help conversion of non-financial performance showed no significant affect. Third, the practitioner services, brand names, images, match the castle there, and non-financial performance of the transition showing a statistically significant result was found.

• Journal of Korean Society of Transportation
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• v.33 no.6
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• pp.520-530
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• 2015

This paper formulates the methodologies to estimate optimal congestion tolls from long-run and short-run perspectives and applies them to the highways of Seoul. An optimal long-run congestion toll is estimated with an optimal volume-capacity-ratio to minimize the total costs which consist of two components: road construction and maintenance costs and traveler costs. By contrast, an optimal short-run congestion toll is estimated with a supply-demand equilibrium which is determined by using a speed-flow function and a disaggregate modal choice model. The results of a long-run analysis for the Seobu urban expressway suggest the optimal volume-capacity-ratio of 1.35 and the optimal congestion toll of 503 Won per automobile kilometer. By contrast, those of a short-run analysis for the Mia-ro urban arterial suggest 1.31 and 420 Won, respectively. Although our results are to some degree dependent on the interest rate and time value assumed, one basic conclusion holds up: the congestions toll tested could generate substantial gains in social welfare if applied to Seoul.

• The Journal of Fisheries Business Administration
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• v.29 no.2
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• pp.199-216
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• 1998

An economic appraisal of a proposed marine ranching project is analysed using capital budgeting model such as net present value(NPV) and internal rate of return( IRR) as well as sensitivity analysis and goal seeking model. Of the factors for economic appraisal, direct benefits are to be determined by estimated harvest, prices and costs incurred by catching fishes, and indirect benefits include the additional economic effect of recreational fishing. And judging the worth of these project options depends upon the choice of discount rate of which 8.5% is recommended here. On the basis of estimated production, prices and costs the project is expected to yield NPV=615 million won and IRR=8.8%, which is quite accepted for an economic feasibility, under the first scenario, and NPV= -127 million won and IRR=7.93%, which is rejected, under the second scenario. Sensitivity analysis has been performed by calculating the switching value and sensitivity indicator in respect of the main project parameters. The results suggest that the project NPV and IRR are especially sensitive to fishes(rock fish and other rock fish) prices and fixed costs. Finally goal seeking analysis is carried out in order to reach a desired level of performance like NPV=0 in respect of the amount of hatchery-reared juverniles, the prices and the discount rate.

• Fashion & Textile Research Journal
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• v.18 no.5
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• pp.617-624
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• 2016

The purposes of this study was to investigate impacts of loyalty program value on store loyalty through customer satisfaction and switching barrier. This study suggests some basis about the direction guidance for successful store-running marketing activities and beauty service related researches. A total of 986 usable questionnaires were obtained from female adults of Busan. Data were analyzed by frequency analysis, correlation analysis, factor analysis using SPSS for Window 22.0 and confirmatory factor analysis and structural equation model analysis by AMOS 22.0. The results suggested that, loyalty program value benefits(hedonic benefits and utilitarian benefits) had positive effect on customer satisfaction, and loyalty program value costs(hedonic costs and utilitarian costs) had oppositive effect on customer satisfaction. The impact of hedonic benefits of the loyalty program values was the largest. Customer satisfaction and switching barrier directly affect store loyalty. The customer satisfaction affected the store loyalty indirectly but the direct effect was bigger.

• Journal of the Korea Safety Management & Science
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• v.23 no.1
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• pp.23-30
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• 2021

This paper analyzed a survey of 388 general target samples to analyze the correlation between disaster safety costs and human risk factor analysis and evacuation behavior due to tunnel accidents. Considering the impact of the tunnel accident on disaster safety costs and the correlation between human evacuation and risk factors in the tunnel environment, the system should be reorganized to reflect the tunnel's basic plan, tunnel cross-section, tunnel installation.

• Korean Management Science Review
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• v.25 no.2
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• pp.57-71
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• 2008

We study factors that affect consumers' switching behaviors among service providers in Korean mobile telecommunications service market. For empirical analysis, quarterly time series data from the first quarter of 2004 through the second quarter of 2007 were used. We chose the number of switchers to each mobile service provider in each quarter as dependent variables. Independent variables include acquisition costs per subscriber, which play the role of subsidy to mobile handset, switching costs, time trend, structural change effect, and waiting demand effects. Through the empirical analysis, we found that each provider's churn-in customers are affected by different factors. Specifically, the number of churn-in customers into SK Telecom is explained mainly by SK Telecom's customer acquisition costs and waiting demand from KTF, while the number of customers switching into KTF is better explained by switching costs from the previous service provider and waiting demand from SK Telecom. Those who chose LG Telecom as their new provider, on the other hand, were mainly attracted by LG Telecom's high subscriber acquisition cost.

• Korean Management Science Review
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• v.25 no.2
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• pp.89-109
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• 2008

As the importance of logistics is increasing, Enterprises try to design the supply chain(SC) network to minimize the total costs considering inventory holding cost, transportation cost and apply the efficient strategies of supply chain based on SC network. Despite of this efforts, Calculating the logistics costs without reflecting the real components of logistics like the packaging cost, transportation related cost, storage cost, loading & unloading cost, and distribution costs, the companies has many limitation to calculate the logistics cost of real enterprise. For overcoming such problem, this paper is aimed at establishing SC strategies which can be an efficient alternative for a decision making on supply chain, based on existing reference and current logistics networks of 'L' company in Korea. Also, we analyze the interaction effects between strategies as well as install the optimal SC network reflecting concrete logistics components from the viewpoint of total logistics costs using the simulation and statistic methods. we expect that analysis results of this paper would be applied various industries and be utilized to the efficient tools for the decision making by planing and execution of the logistics budget from enterprises.

• Journal of the Korea Safety Management & Science
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• v.16 no.3
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• pp.23-34
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• 2014

With a view to analyzing the influential factors and their prioritization in association with the loss from construction disasters, this study has presented relative weighted value and importance for each category of loss by making a systematic classification of costs for non-insured categories (indirect costs) and conducting AHP analysis based on results of a survey of specialists. Through the study, first, I have divided the larger classification of loss factors into human loss factor, financial loss factor, special cost factor, and managerial loss factor, and, second, have presented prioritization of loss categories by allotting scores based on weighted values after calculating weighted value through pairwise comparison of loss levels. Based on these results of the study, we should be able to qualitatively calculate the loss costs that construction disasters inflict on business, promote rational decision-making and efficiency in spending related to a disaster, and compare it against safety investment designed to reduce disaster loss from the perspective of business strategy.