• Journal of Korea Society of Industrial Information Systems
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• v.19 no.2
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• pp.93-103
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• 2014

This paper establishes the empirical model based on Hall's(1990) and Basu' s(1996) models, estimates the five types of productivity in the medical service industry over the period 1975:1-2010:4, and analyzes the cyclicality of measured productivities and their correlations with the industrial real wage. The empirical results are summarized as the followings. First, there proved to be substantial market power in pricing and returns to scale in production for the medical service industry. Second, the three types of productivity among 5 types showed to be procyclical. Third, the average labor productivity, the original Solow residual, and the cost-based Solow residual are expected to provide reasonable indexes in analyzing the relationship between productivity and real wage.

• The Korean Journal of Financial Management
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• v.26 no.4
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• pp.83-102
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• 2009

Banks traditionally focus on the financial services against the uncertain future liquidity needs, i.e. saving as well as lending. As the business model of banks has been shifted from the originate to hold model to the originate to distribute model since the enactment of Gramm-Leach-Bliley Financial Services Modernization Act in 1999, the financial services encompass information gathering and generating, underwriting and risk sharing through packaging claims for the investors, in addition to the payment and settlement services. Ensued are the financial market integration and diversification of financial services, with which the accessibility to financial services is arguably significantly enhanced. Such integration and diversification necessarily entails the risk of contagion due to the non-fulfilling service over the several other financial services, which would be contained easily under the separate financial services. This paper addresses the pricing of fees for the integrated financial services through which the contagion could spread when the users of financial service are not immune to the failure to fulfill their obligation due to the economic turmoil. Consequently the information asymmetry about the clients is unavoidable. Higher fees could drive out the otherwise good clients out of the pool of customers for the financial services. Then, the risk could be exacerbated due to the proliferation of bad clients who are vulnerable to the financial distress and liquidity crunch. So the banks should take into account the interactional effect of the fees between/among the non interest based activities and interest based activities under the information asymmetry. Contrary to our general perception, the current analysis demonstrates that the bank should focus on the reduction of cost associated with good clients rather than that of bad clients.

• Information Systems Review
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• v.20 no.2
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• pp.189-207
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• 2018

This study aims to analyze price information system and pricing label operation process, which are important information delivery systems of retail stores. This study also intends to identify the problems in store operation and identify academic and practical methods. In-depth interviews, direct observation, and service blueprint techniques were used to define problems in the existing business operation process, and an operating process based on the electronic shelf label (ESL) system is designed as an alternative to problem solving. The changes of the operating process before and after introduction were compared. Results of this study suggest practical implications that the ESL system can be used to solve the problems of the current price management process. The study also suggests the academic significance of presenting a complex research method of problem finding, cause analysis, and alternative presentation by using each research method complementarily.

• Journal of the Korea Society of Computer and Information
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• v.25 no.12
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• pp.305-313
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• 2020

In this paper, We Propose a ways how franchise service of delivery app should be made by analyzing the effect of delivery app usage properties of food service franchisee on satisfaction, business performance and intention of reusing, and suggest support plan of delivery app for franchise by food service franchisee. This study conducted survey on 212 franchises that have experience using delivery app among food service franchisees. To verify the hypothesis of the study, single regression and multiple regression analysis were conducted for verifying the relationship between variables. Key results of the study are as follows. First, it was found that the delivery app usage properties of food service franchisee had a positive relationship with satisfaction. Second, it was found that the delivery app usage properties of food service franchisee had positive relationship with business performance. Third, the satisfaction was found to affect business performance. Fourth, it was found that the satisfaction didn't affect the intention of reusing, and business performance was found to have a positive effect on the intention of reusing. It is necessary to increase the satisfaction of using of franchises through continuous management and reasonable pricing policies, and the headquarter of franchisee should be able to contribute to energetic sales of franchises through effective cooperation with delivery app companies.

• Korea Journal of Hospital Management
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• v.10 no.1
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• pp.25-47
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• 2005

This study was purposed to find out the difference of the accounting of practical cost between the ABC system and the traditional costing system applied in a hospital, to verified general effect of ABC. Methods: This case study deals with the method of calculation, the cost information that is produced at K hospital in Busan. To examine ABC system and traditional costing system, applying them to the clinical pathology, radiology, physics in K hospital. Results: As a result of costing analysis, it is showed maximum difference of 50% between ABC and traditional cost. compared in revenue center, it occurs the difference of 15% of them. considering the result, it is confirmed that ABC could be used as a means to offer more precise information. therefore, ABC makes possible to produce precise costing information and grasp the driver of cost, and it is possible to reduce cost effectively. Conclusion: ABC provide six benefits: (1) more accurate of service delivered (2) inproved pricing and contracting strategies (3) improved management decision making capability (4) greater ease of determining relevant costs (5) reduced nonvalue added costs.

• The Transactions of The Korean Institute of Electrical Engineers
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• v.67 no.5
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• pp.617-625
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• 2018

Since FERC order 755 was published, each frequency regulation market rules of the North American ISO/RTO have been revised in many parts. In 2016, the domestic CBP market has also changed its market rules to allow ESS to participate in the frequency regulation reserve services(Governor Free and Automatic Generation Control). This paper compares and analyzes the changed North American ISP/RTO market and domestic CBP market rules. In particular, we compare PJM and CAISO frequency regulation market pricing mechanism and settlement rules with the settlement rules of the domestic CBP market and compare the factors of each market used to compensate the participating resources in terms of resource dependency and accuracy.

• Journal of the Korean Society for information Management
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• v.23 no.2
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• pp.129-145
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• 2006

This paper is studied in order to develop the models that are appropriate for the procurement of electronic books at the school libraries. To develop the model, the following factors were reviewed: the characteristics of an electronic book, the factor analysis that affect the electronic book price, use case, environment, the role of government for the price decision model and procurement method. The models were proposed based on the above analysis and review. In addition, the proposed models reflect various opinions that the school libraries can apply.

• THE INTERNATIONAL COMMERCE & LAW REVIEW
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• v.46
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• pp.351-380
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• 2010

Multinational Enterprises set the prices for transactions between affiliates based principally on their global interest. But the customs authority in Korea wants to set the arm's length price as high as possible to get higher dutiable value for customs purpose, while the internal tax authority in Korea prefers lower arm's length price to get higher value for corporation tax purpose by cutting costs. Problem caused by the inconsistent valuation methods on the same imported goods of the two tax authorities is the single most important tax issue facing multinational enterprises. In the meantime, the customs authority in Korea has thought that it is a universal trend worldwide for the Customs and Internal tax authorities to adopt different methods of valuation on transfer prices between related parties, so KCS couldn't accept APA prices. But the internal tax authority in Korea has taken the initiative in APA program so NTS provided taxpayer with safe-harbor. Recently, KCS created the Advance Customs Valuation Arrangement(ACVA) provisions in the 2008 revision bill of the Customs Act through benchmarking APAs program. Can APAs work for customs? Neither WCO or OECD presents any recommendation on the integration of the valuation methods, but calls for close cooperation between two authorities, which still leaves taxpayers very unstable. We will start to seek ways to integrate the customs valuation and transfer pricing in this study.

• The Journal of Korean Physical Therapy
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• v.27 no.2
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• pp.118-123
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• 2015

Purpose: This study was conducted in order to present basic policy data for introduction of a home-based physical therapy (HBPT) policy. Methods: The study surveyed physical therapists and patients for six weeks, in order to identify satisfaction with physical therapy. The statistical significance of the management plan with regard to costs and cost estimation and payment methods was determined and managed according to the operating principals of HBPT, eligibility criteria, number of visits, treatment time, and team approach. Results: Through the survey all groups of patients and physical therapists recognized the need for HBPT. They felt that the most desirable methods for activation of physical therapy visits involve precise diagnosis and evaluation through a team approach. While making regular visits to the patient three times a week, an expert visiting physical therapist with 3 to 5 years of experience in the clinical field could provide central nerve developmental treatment in less than 60 minutes; this service could be provided at a reasonable cost, minimizing unnecessary hospital visits, reducing time, medical expenses and facilitating a quick recovery due to psychological satisfaction resulting from a decrease in the psychological anxiety patients often experience in medical institutions. Conclusion: Based on the study results provided above, if HBPT is to be introduced, appropriate pricing and programs should be based on the results of pilot projects.

• Journal of the Korean Society for Library and Information Science
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• v.37 no.4
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• pp.113-130
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• 2003

Libraries manage e-Books as a new kinds of library materials and provide library users with information services in Korea. Initially, this study was intended to be an investigation into several misconceptions surrounding e-Books and their pricing structure. This study is also concerned with the fallacies of unifying e-Book techniques from four perspectives: (1)the misunderstandings related to unifying viewer and DRM, (2)the misconceptions about unifying service techniques in the industrial structure, (3)the analyses of essence of e-Book techniques, (4)the settlement of users´ inconveniences through continuous technique refinement. Based on the results, this study suggests various problems associated with the collaborative purchase of e-Books and presents several ideal strategies for their acquisition and services.