• Journal of the Korea Safety Management & Science
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• v.16 no.1
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• pp.239-250
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• 2014

The purpose of this research is to implement and develop the Economic Cost Driver Size(ECDS) extended model to determine the optimal cash driver size with measurement complexity cost and allocation fail cost. ECDS model can be used to seek both measurement accuracy and time efficiency of the Activity-Base Costing (ABC). The study also develops Activity Priority Number (APN) to evaluate the importance of nonvalue-added activities improvement and to determine the representative cost driver of value-added activities when applying ECDS model. APN consists of Severity Priority Number (SPN), Undetectablitiy Priority Number (UPN) and Occurrence Priority Number (OPN). APN can be obtained from lower-stream activity, current activity, upper-stream activity in terms of hierarchical dependency of SIPOC (Supplier, Input, Process, Output, and Customer). In order to seek both efficiency of invested capital and reduction of overhead cost, the paper proposes the integrated ABC and Economic Value Added (EVA) model using redesigned ABC-based statement of comprehensive income and EVA-based statement of financial position. For a better understanding of the proposed ABC-EVA integrated model, numerical examples are demonstrated in this paper. Cost drivers of ABC and capital drivers of EVA in the proposed model can be used to reduce activity overhead cost from ABC-based statement of comprehensive income and to lessen activity capital charge from EVA-based statement of financial position.

• Journal of Technology Innovation
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• v.21 no.1
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• pp.229-252
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• 2013

The aim for this study is to suggest a practical model to measure the financial values of the achievements from corporate research and development(R&D) projects. Performance indicators for R&D projects were identified from the extensive literature reviews and the evaluation methods to convert them into financial values were proposed to overcome the problems of excessive predictions and subjective expert assessments in existing methods. The proposed model was applied to R&D projects of an IT company in Korea for its validity test. The model is expected to be a turning point in economic evaluation of corporate R&D projects in general due to its practical and reasonable scheme.

• Journal of Information Technology Applications and Management
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• v.11 no.3
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• pp.1-21
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• 2004

To meet the needs of the information age, the Korean government has placed a high priority in building the IT -capable workforce. Though a sizable financial resource was committed in implementing the policy, its effectiveness was not examined yet. The policy for the workforce development should be assessed continuously so that any misdirections are detected and redressed. The present study addresses four potential problems that would not allow the government to switch from a quantity-based policy to a quality-based policy. These are ① Korean universities' labor supply chain. ② moral hazard problems. ③ financial capacity of students, ④ horizontal policy orientation. The paper also proposes solutions to the mentioned problems. The government should foster an environment in which provide the concerned parties(universities. private institutions. students. etc,) with incentives to participate actively and promote the market principle of labor supply and demand. Such an ex-ante approach is believed to improve the system's efficiency compared to the extant approach based on ex-post KPI figures. If the four issues are not redressed. the market failure is likely to occur. The government should not make direct involvement in developing manpower, but rather be a linchpin to pull all concerned parties together. By doing so. the government should be able to fill the gap among parties in the system. One government role would be like defining workforce categories and promoting their career paths. Such role will also trigger universities and private institutions to pursue differential strategies along the supply chain of a particular workforce type.

• Korean System Dynamics Review
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• v.2 no.1
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• pp.69-92
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• 2001

The Managing and measuring performance have long been a popular topic in business. Traditions of financially-oriented managing and measuring performance have provided managers with relatively objective and scientific results of measuring performance until now. But today the value of organization is influenced more by intangible assets than tangible assets. Nobody thus believes that the performance and the value of organization can be measured by financial indicators only. In this background, numerous researches have been conducted to find alternatives to measuring the value of organization's intangible assets. One of the remarkable achievements would be "Balanced Score Card (BSC), "which covers three sectors of indicators, each from customer relations, internal process innovations, and learning and human resource development, in addition to traditional financial indicators. Unfortunately, even BSC, let alone others, fails to accomodate all performance indicators as a holistic system. Namely, performance measuring techniques including BCS, at present, fail to reflect the dynamic features in their model - i.e., the casual relations and the interactions between the indicators, and there is no way of taking into account the impact of delayed feedback which flows from introduction of new policy and legislative changes, etc. Therefore, this paper attempts to devise a means for adding dynamic features to BSC, by introducing the system dynamics concept, with a focus on the effect of casual relations and feedback structure.

• Journal of Forest and Environmental Science
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• v.13 no.1
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• pp.104-113
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• 1997

Japan is considered to have accumulated much experience of the maintenance. financial support. construction. and related law system of non-national forest road. These data were collected and reviewed to provide the basis of the legal and institutional framework for the forest road construction of Korea. The results show that the non-national forest road plays a key role in the development and enhancement of rural areas' surroundings as its legal and institutional systems are brought to effect and meet the period' s requires.

• Journal of Families and Better Life
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• v.24 no.6 s.84
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• pp.79-93
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• 2006

Aging in place strategies such as residential remodeling have potential to enable older persons to remain in their own homes satisfactorily in terms of quality of life. The purpose of this study is to investigate the types of residential remodeling, needs, and opinions of elderly households living in Seoul and to suggest the housing policy and system for improving independent living of elderly households. Using face to face interview with structured questionnaire, 115 elderly households were interviewed during April $25{\sim}June$ 25, 2005. Most of respondents wanted to stay in their own homes as long as they can and some of them remodeled their houses to adapt their physical and financial conditions and housing needs. Various factors such as financial problem and lack of knowledge about remodeling process, however, restricted their actions to realize their needs. Based on the results, some suggestions to activate 'aging in place' were proposed as future guidelines of housing policy related to residential remodeling for housing welfare of the elderly.

• Proceedings of the Korean Institute of Information and Commucation Sciences Conference
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• 2018.10a
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• pp.120-121
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• 2018

Recently, the population of the elderly in Korea has been rapidly increasing, and the medical problems related to the increase of the elderly population and the cognitive decline of the elderly are becoming big social issues. In this study, a task analysis is conducted to develop a cognitive rehabilitation program aimed at improving the IADL(instrumental activities of daily living) of the cognitively deprived elderly. Especially, we focused on analyzing financial management task with ATM use. The task analysis scenario developed through this study is the basis for the development of educational programs to improve the IADL of the cognitively deprived elderly.

• KIEAE Journal
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• v.9 no.5
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• pp.77-84
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• 2009

This study was initiated by the fact that Kangwon Land and large sized resorts was failed the financial benefit to the local residents. This research analyzed the best important tourist resource among the main tourist resource by perception interviewing local residents and related professionals. This study shows that the leisure resource was most important resource field in Jeong-Seon. So more attention to the leisure resources and investment them. Among natural attraction resources 'Hwa-Ahm cave and Hwa-Ahm mineral water' is estimated to have most potential for the strategic financial support. In leisure sector 'High One resort' is judged to be more important attraction resource by professionals but a case of local residents 'Dong-gang Rafting' and 'Rail Bike' were estimated more important resources rather than 'High One resort;. Lastly, in cultural resources, although the importance is a bit behind natural attraction and leisure resources, 'Jeong-Seon 5th day market' and 'Araree village' should be the core linking other related cultural resources. In order to activate tour industry and development of Jeong-Seon area, it is necessary to find identify of regional owned attraction resources and to build tourist attraction infra structure by selecting core bases of existing major attraction points and linking other various resources to those core bases.

• The Journal of Information Systems
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• v.15 no.4
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• pp.99-124
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• 2006

The development of IT has made it possible to use various terminal systems for financial transaction and demands for financial survices are getting more and more diversified at the same time. Among others, mobile banking service market based on IC chips has been expanded its service areas and the number of mobile banking users has been increased. The study analyzes and tests the dynamic effects of the inflow of potential customers on mobile banking market condition by using system dynamics methodology to identify the dynamic structure of mobile banking market. The simulation model is designed to track the variation in the number of subscribers of mobile banking servides according to two scenarios, and the results are as follows; First the effect of word of mouth by customers who have used the service already is significant. The satisfactory level of early adopters is reflected in WOM, and as a test result shows, increase in word-of-mouth causes the growth of potential customers' demands for mobile banking service. Second, perceived attractiveness of mobile banking service market is another important construct. Factors such as convenience, mobility, time saving, security, and various services explain the construct perceived attractiveness of the service, and it makes the potential customers adopt the service, causing the increase of demands.

• Journal of Forest and Environmental Science
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• v.23 no.2
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• pp.79-85
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• 2007

This survey was carried out to investigate the utilization situation of fire-wood boiler by the questionnaire and personal interview on rural and mountain households of Gangwon province from 1998 to 2005. The questionnaire include 7 questions on installation, 7 questions on fuel, 3 questions on use, and 3 questions on improvement. Each question was analyzed by percentage to investigate the use situation. This survey indicated that the general problems in use of fire-wood boiler are fuel purchase, collection and transportation, that the development of the household heating boiler using wood-based forming fuel which is cheap, small volume, easy handling, convenient purchase and high heat efficiency could be an alternative to improve the problems and that the continuous expansion of the supply of fire-wood boiler can prevent the devastation of forest through the regulation of imprudent fuel supply. Although the financial aid plan on the installation of fire-wood boiler is in active, many petty households in rural and mountain areas lose a chance to install the fire-wood boiler due to the unsatisfactory information. Thus, it will be desirable for municipal government to prepare the information plan to offer the equal chance and condition to all households in rural and mountain areas and to increase the financial aid for the continuous supply of fire-wood boiler.