• 아태비즈니스연구
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• 제13권3호
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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.

• 대한전기학회:학술대회논문집
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• 대한전기학회 2009년도 제40회 하계학술대회
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• pp.2129_2131
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• 2009

Since Jan. 2004, the Ministry of Construction and Transportation has partly introduced estimation system of historical cost data in order to reflect result cost of construction market to cost estimation for public construction. It is expected that the purpose of the introduction would be evaluated considering the long-term development of domestic construction industry. In article 3, paragraph 4 of the planning criteria of estimated cost of financial regulation related to government contract rule, the profit estimated by historical cost data indicates sales profit and it is calculated by multiplying the sum of direct cost, indirect cost and general overhead by rate of profit. Finally, it is said that rate of profit cannot exceeds 10%. However, there are a lot of constructions for electronic equipment in the electronic construction and the proportion of government furnished material is very high, not like engineering works or constructions. Therefore, as the proportion of material cost over direct cost is relatively lower, if current rate of profit (10%) is applied, there would be a wide difference of cost in the items of profit under the estimation system of historical cost data. This paper was conducted to examine estimation methods of the items of profit under the estimation system of historical cost data and suggest reasonable applications.

• 대한전기학회:학술대회논문집
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• 대한전기학회 2007년도 춘계학술대회 논문집 전기설비전문위원
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• pp.155-159
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• 2007

Since Jan. 2004, the Ministry of Construction and Transportation has partly introduced estimation system of historical cost data in order to reflect result cost of construction market to cost estimation for public construction. It is expected that the purpose of the introduction would be evaluated considering the long-term development of domestic construction industry. In article 3, paragraph 4 of the planning criteria of estimated cost of financial regulation related to government contract rule, the profit estimated by historical cost data indicates sales profit and it is calculated by multiplying the sum of direct cost, indirect cost and general overhead by rate of profit. Finally, it is said that rate of profit cannot exceeds 10%. However, there are a lot of constructions for electronic equipment in the electronic construction and the proportion of government furnished material is very high, not like engineering works or constructions. Therefore, as the proportion of material cost over direct cost is relatively lower if current rate of exceeds (10%) is applied, there would be a wide difference of cost in the items of profit under the estimation system of historical cost data. This paper was conducted to examine estimation methods of the items of profit under the estimation system of historical cost data and suggest reasonable applications.

• Journal of Preventive Medicine and Public Health
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• 제42권1호
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• pp.5-11
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• 2009

Objectives : This study was conducted to estimate the socioeconomic cost of injuries in South Korea. Methods : We matched claims data from national health insurance, automobile insurance and industrial accident compensation insurance(IACI), and mortality data obtained from the national statistical office from 2001 to 2003 by patients unique identifier. Socioeconomic cost included both direct cost and indirect cost: the direct cost was injury-related medical expenditure and the indirect cost included loss of productivity due to healthcare utilization and premature death. Results : The socioeconomic cost of injuries in Korea was approximately 1.9% of the GDP from 2001 to 2003. That is, 12.1 trillion KRW(Korean Won) in 2001, 12.3 trillion KRW in 2002, and 13.7 trillion KRW in 2003. In 2003, direct medical costs were 24.6%(3.4 trillion KRW), the costs for loss of productivity by healthcare utilization were 13.0%(1.8 trillion KRW), and the costs for loss of productivity by premature death were 62.4%(8.6 trillion KRW). Conclusions : In this study, the socioeconomic cost of injuries in Korea between 2001 and 2003 was estimated by using not only health insurance claims data, but also automobile insurance, IACI claims and mortality data. We conclude that social efforts are required to reduce the socioeconomic cost of injuries in Korea, which represented approximately 1.9% of the GDP for the time period specified.

• KSII Transactions on Internet and Information Systems (TIIS)
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• 제5권1호
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• pp.141-156
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• 2011

In this paper we develop a link cost function for data delivery in sensor network. Usually most conventional methods determine the optimal coefficients in the cost function without considering the surrounding environment of the node such as the wireless propagation environment or the topological environment. Due to this reason, there are limitations to improve the quality of data delivery such as data delivery ratio and delay of data delivery. To solve this problem, we derive a new cost function using the concept of Partially Connected Neural Network (PCNN) which is modeled according to the input types whether inputs are correlated or uncorrelated. The correlated inputs are connected to the hidden layer of the PCNN in a coupled fashion but the uncoupled inputs are in an uncoupled fashion. We also propose the training technique for finding an optimal weight vector in the link cost function. The link cost function is trained to the direction that the packet transmission success ratio of each node maximizes. In the experimental section, we show that our method outperforms other conventional methods in terms of the quality of data delivery and the energy efficiency.

• 대한전기학회:학술대회논문집
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• 대한전기학회 2001년도 추계학술대회 논문집 전력기술부문
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• pp.266-268
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• 2001

As we move to competition, transmission cost become more and more important. At the wholesale competition market, the process of settlement must include the cost of transport. The aim of this paper is to calculate approximate transmission cost at each power sales district office using KEPCO data. We considered investment cost, transmission constraints and marginal losses as cost elements which must be taken into account in transmission cost calculation.

• 한국건설관리학회:학술대회논문집
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• 한국건설관리학회 2001년도 학술대회지
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• pp.383-386
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• 2001

본 연구는 실적공사비적산 제도의 정착을 위한 적정 예정공사비 산정방법 제안 및 사례분석을 통해 타당성 검증을 목적으로 한다. 건설공사비는 미래의 예측으로 불확실성을 가지고 있으며 이는 과거의 실적에 의하여 추정할 수 있다. 실적자료는 건설환경의 다양성, 개별성, 특수성 등을 나타내줌으로서 이에 대한 자료조건 분류 및 보정으로 불확실한 공사비론 예측 가능하게 한다. 따라서 본 연구에서는 조건분류, 물가보정 및 확률적 개념을 도입하여 프로젝트 초기단계에서 및 실행예정가 산정시 적정 비용의 산정방법을 제안하고자 한다.

• 한국건설관리학회:학술대회논문집
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• 한국건설관리학회 2002년도 학술대회지
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• pp.423-426
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• 2002

현재 우리나라에서는 건설공사비 산출방식을 실적공사비 적산제도로 전환하기 위한 기반을 마련 중에 있다. 실적공사비 적산제도가 원활하게 시행되기 위해서는 이에 필요한 각종 실적자료가 필요하다. 공사비 지수는 이러한 실적자료의 하나로서 외곽의 경우에는 정부 및 민간기관에서 공사비 지수를 제공해 주고 있지만, 국내의 경우는 도로공사를 제외하고는 건설공사에서 적용할 수 있는 공사비 지수가 공표되지 않고 있는 실정이다. 공사비 지수는 건설공사의 입찰가 분석, 단가 및 공사비 조정, 공사비 예측을 위해 사용하는 것으로, 본 연구에서는 단지조성공사 설계내역서 22개를 표본으로 하여 우리나라와 영국에서 사용되고 있는 공사비 지수 작성기준을 비교하여 국내의 공사비 지수 산출방식의 문제점을 분석하였으며, 그 개선방안과 함께 단지공사용 공사비 지수를 작성하여 제시하였다.

• 대한안전경영과학회:학술대회논문집
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• 대한안전경영과학회 2001년도 춘계학술대회
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• pp.39-43
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• 2001

The existent system of management for Measurement of Safety Cost are not effective because of the data loss and time loss and occurrence of errors through manual calculation. Therefore, tile development of the software for measurement of safety cost can solve the problem through the systematic calculation for safety cost and converting the related data to database, and also can build the strategy of the investment of Safety cost through analysing and comparing with the past data in the database. As a part of development of the software of Measurement of Safety Cost which is appropriate for the domestic environment, this study is developing a software based on Noguji method, which is one of the methods of Measurement of Safety Cost, and to appraise the efficiency of the management of Measurement of Safety Cost we will implement and improve the software in the case of the domestic enterprises.

• 대한안전경영과학회지
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• 제3권1호
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• pp.1-10
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• 2001

The existent system of management for Measurement of Safety Cost are not effective because of the data loss and time loss and occurrence of errors through manual calculation. Therefore, the development of the software for measurement of safety cost can solve the problem through the systematic calculation for safety cost and converting the related data to database, and also can build the strategy of the investment of Safety cost through analysing and comparing with the past data in the database. As a part of development of the software of Measurement of Safety Cost which is appropriate for the domestic environment, this study is developing a software based on Noguji method, which is one of the methods of Measurement of Safety Cost, and to appraise the efficiency of the management of Measurement of Safety Cost we will implement and improve the software in the case of the domestic enterprises.