• The Journal of Small Business Innovation
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• v.19 no.3
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• pp.43-55
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• 2016

This study examines the implications of special items (SI) for future earnings using quarterly Korean data over the period from 2011 to 2014. Due to the lack of identification of SI in Korea, I choose several items as special items if they are material and non-recurring items following prior studies. Then I regressed seasonally-differenced future earnings on positive and negative SI and found that their effects on future earnings were different. While negative SI are explained by inter-period expense transfer, positive SI are not well-described by traditional prototypes. Next, I regressed seasonally-differenced future earnings on negative SI sub-types as they are heterogeneous in nature and have differing implications for future earnings. While PPE impairments and intangibles impairments are partly explained by the inter-period expense transfer, unspecified loss of other loss items are not. Interestingly, these effects are attenuated or disappear in the Kosdaq market when the markets are divided into the Kospi and Kosdaq markets.

• Proceedings of the Korean Radioactive Waste Society Conference
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• 2005.11a
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• pp.25-31
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• 2005

The decommissioning cost estimation is the very essential procedure to establish the decommissioning plans for Nuclear Research Facilities. The cost estimation must be made in accordance with activity phase and facility installations. This paper shows how to configuring the cost items and identifying the effecting cost factors. In the end, these methods will be utilized as a tool and technique to develop the methodology of cost estimation and calculation program.

• Journal of the Korea Institute of Building Construction
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• v.22 no.4
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• pp.403-414
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• 2022

Many studies have been conducted on asset management of public facilities, as the importance of such management has been increasing. This basic study aims to present strategies for the practical use of public asset management, and seeks to propose efficient management and utilization measures from a cost perspective by comparing and analyzing the importance and impact relationship between cost items for public asset management. In this study, 19 sub-items and the top 4 items were chosen by deriving cost factors based on the previous literature. A survey was conducted, and the results of the survey were analyzed by using the Analytic Hierarchy Process(AHP) and Interpretive Structural Modeling (ISM) methods. The AHP was used to derive the priority between items, and ISM was used to identify major groups and mutual influences. As a result, those items showing both high priority and high importance, such as user cost, dismantling/disposal cost, replacement cost, maintenance/repair cost, etc. are determined as priority items to be considered for public asset management of public facilities. Also, it is necessary to minimize the impact on other items in public asset management by those items which are impacted less by other items but have significant impact on the items such as initial construction costs, conceptual design costs, construction costs, and supervision costs. It is expected that the results and analysis methods presented in this study can be used to provide strategies for asset management of public facilities.

• Health Policy and Management
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• v.4 no.2
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• pp.126-147
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• 1994

Lyme 질환은 미국 코넷티컷주의 라임지방에서 관절염증상을 보이는 소아과환자에게서 1975년 처음 발견되었다, 사슴, 누루, 개 등에 기생하는 진드기에 의해 전염되며, 발병초기에는 감기증상을 수반한 황소의 눈과 비슷한 붉은 반점이 생긴다. 적기에 치료하지 않으면, 관절염, 심장질환, 안면신경마비 등으로 악화될 수 있다. 본 논문의 목적은 두가지로 나누어 볼 수 있다. 먼저, 진단초기의 Lyme질환과 관련된 의료 및 기타 경제적 비용을 저렴하게 계측할 수 있는 방법론을 개발하고 그 유효성을 검증하는 것이다. 둘째로 lyme질환의 비용에 대한 여러종류의 총괄적 계측치를 제공하고 발병의 위험요인을 색출하는 것이다. 본 논문에서는 차트분석이나 임상연구 등 고가의 비용이 수반되는 분석기법 대신에 Lyme질환 다발지역에 대한 설문조사를 실시하고 그 유효성을 재설문조사를 통해서 검증하는 방법을 사용하였다. 자료분석상의 난점은 조사대상자마다 응답하지 않은 항목(Missing Value)이 다르기 때문에, 총 비용을 계산할 때 모든 항목에 응답한 조사대상자만을 사용한다면 표본의 크기가 너무 작아지는 것이었다. 이에 대한 대안으로 총비용 및 부분별 비용의 합을 계산할 때 표본의 일부가 응답하지 않은 항목에 대해서는 그 항목에 응답한 나머지 조사대상자의 응답치 평균을 대체하는 방법을 사용하였다. 통계적 분석결과, 질환의 증상시작부터 설문조사시기까지 Lyme질환과 관련된 사회적 총비용은 US$ 6400으로 추정되었다. 이중에 200가량은 환자의 보호자와 관련된 비용이고 나머지는 환자와 관련되 것이다. 총의료비용의 평균은 계산방법에 따라서 US$ 3000-4200의 범위를 보였다. 응답되지 않은 항목을 해당항목에 대한 응답치평균으로 대체하였을 때 총의료비평균은 US$ 4108이었다. 시간비용을 생산성손실에 대한 사회적 가치와 실제임금 손실의 두가지 방법에 의해 계산되었다. 실제임금손실은 생산손실의 사회적 가치의 약 30%에 불과하였다. 본 논문의 결과는 의료비용 및 비용과 생산성손실에 대한 정보가 지역보건담당자에 의한 전화설문조사에 의해 경제적이고도 일관성 있게 수집될 수 있다는 근거로 해석될 수 있다.

• Journal of Korean Tunnelling and Underground Space Association
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• v.20 no.1
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• pp.119-130
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• 2018

The VE/LCC study on the existing multi-utility tunnel examined the economical feasibility of the collective area through the cost-benefit analysis of the ten major routes of Seoul for the benefit (7 items) and the cost (5 items) through quantitative methods. In this paper, we analyzed the economic efficiency of 61 sectors by adding 3 items (reduced traffic accident, reduced vehicle noise, social-economic loss). The reduced traffic accident item is an improvement of the traffic accident cost that can be saved by the implementation of the project, and the reduced vehicle noise item is an indicator of the amount of noise change caused by the implement of the business. Finally, the social-economic loss items represent the impact on the local economy due to the construction of the multi-utility tunnel. The amounts of the additional items were compared and items added in the open type and tunnel type multi-utility tunnel were analyzed for each analysis. Result on the analysis, it analyzed the items applied to the basic and detail models in the economic evaluation of the multi-utility tunnel design, and makes it possible to evaluate the economic efficiency more efficiently. The economic evaluation of the basic and detailed models including the items presented in this study will be often used in the design of the multi-utility tunnel design.

• Journal of Environmental Policy
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• v.11 no.3
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• pp.67-96
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• 2012

The Ministry of Environment in Korea has been promoting the urban stream restoration project for paved streams in cities as the restored Cheonggyecheon. As an elementary study for suggesting policy implications for the project, cost and benefit criteria for an ex-post analysis on the Cheonggyecheon project is suggested in this study. The ex-ante analysis were reviewed critically by focusing on the cost and benefit criteria. Ex-post analysis plan in this study is developed considering the standard guideline of pre-feasibility, the theory of cost-benefit analysis, and the review results. The costs for compensating lands, amending conflicts, researching rivers, and maintaining water quantity were also included. For the benefits, this study proposes to estimate the benefits with the assessment on naturalness of stream. The results are expected to contribute to increase the efficiency of the urban stream restoration project and evaluate the project to match better with the meaning of the river restoration.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.19 no.5
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• pp.35-44
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• 2018

The purpose of this study was to derive the factors that affect the development cost and the priority/weight of effectiveness in the pre-development stage of a service robot to estimate the development cost. In particular, the functions of service robots vary according to the field of application, and their prices are not only different but most of them are small-scale production; hence, a cost estimation is necessary. In this research, the factors affecting the service robot development cost in the process of service robot development and adding functions are classified as a functional factor while the factors that affect the entire development cost due to environmental causes, in which the service robot is operated or in the development process, are classified as an adjustment factor. The FGI was conducted to derive the factors and a Delphi survey was conducted among 84 domestic experts to determine the weights of the factors. As a result of the analysis, six functional factors (41 detailed criteria) and five adjustment factors (17 criteria) were derived, the cost weight and rank of the factors were suggested. This study suggests that the development cost of the service robot can be used as a decision-making strategy to select the operation functions in the development process, and can be utilized as an essential tool for the service robot development.

• Proceedings of the Korean Society for Information Management Conference
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• 2005.08a
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• pp.287-290
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• 2005

국내단행본 디지털화의 비용과 편익을 정량적, 정성적으로 분석하여 디지털화에 소요되는 비용과 편익을 구체화한다. 비용항목으로는 국내단행본 디지털화에 투입되는 정보시스템비, 인건비, 유지보수비, 디지타이징 비용을 측정하며, 편익항목으로는 도서관측면의 대출시간 절감편익, 운영비 절감편익 등으로 산출하며, 이용자측면은 접근편익, 대출시간 절감편익, 교통시간 절감편익 등을 분석하여 경제성을 도출한다.

• Proceedings of the Korea Water Resources Association Conference
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• 2009.05a
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• pp.479-484
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• 2009

우리나라에서 많은 하천정비사업이 이루어지고 있으며 하천정비사업을 위해 하천설계가 실시되고 있다. 하천설계시 호안 설계가 중요한 비중을 차지하고 있으나 현재까지 설계된 사업에서 적절한 호안공법이 선정되었는지는 검증이 되지 않고 있다. 따라서 하천설계에 적용된 호안공법의 적합성을 평가할 필요가 있으며, 이에 따라 본 연구에서는 자연형 하천설계에 적용된 호안공법의 적합성을 평가하였다. 평가방법은 편익(B)/비용(C)방법을 사용하였다. 편익평가방법은 기존의 호안을 평가하는데 사용되는 방법을 기본으로하여 약간의 수정을 가하여 사용하였다. 평가항목은 수리적안정성, 환경생태성, 어메너티의 항목으로 되어 있고 각 항목은 몇 개의 소항목으로 구성되어 각 항목별로 평가점수를 부여한다. 다음 하천의 위치에 따라 도시, 농촌, 산지로 분류하여 위치별 가중치를 도입한다. 편익을 하천위치에 따라 3가지 항목평가 점수와 가중치를 곱한 값을 더하여 산정하였다. 비용은 호안시공비와 재료비의 합으로 산정하고 5단계로 등급을 나누었다. 최종적으로 계산된 편익과 비용을 이용하여 호안의 경제성을 평가하였다. 평가에 이용된 하천은 하천분류별로 각각 몇 개씩 선정하였으며 하천보고서를 이용하여 평가하였다. 평가결과는 각 하천별로 점수화할 수 있으며 따라서 호안설계점수를 상대적으로 비교할 수 있다. 호안공법별로 평가한 결과 식생매트를 사용한 호안의 경제성이 가장 좋으며 방틀공법을 사용한 호안의 경제성이 가장 나쁜 것으로 나타났다. 본 연구의 평가방법은 호안을 설계할 때 가장 적절한 호안공법을 선정하는데 도움을 줄 수 있을 것이다.

• Journal of Food Hygiene and Safety
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• v.36 no.1
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• pp.68-76
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• 2021

Foodborne outbreaks frequently occur worldwide and result in huge economic losses. It is the therefore important to estimate the costs associated with foodborne diseases to minimize the economic damage. At the same time, it is difficult to accurately estimate the economic loss from foodborne disease due to a wide variety of cost components. In Korea, there are a limited number of analytical studies attempting to estimate such costs. In this study we investigated the components of economic cost used in foreign countries to better estimate the cost of foodborne disease in Korea. Seven recent studies investigated the cost components used to estimate the cost of foodborne disease in humans. This study categorized the economic loss into four types of cost: direct costs, indirect costs, food business costs, and government administration costs. The healthcare costs most often included were medical (outpatient) and hospital costs (inpatient). However, these cost components should be selected according to the systems and budgets of medical services by country. For non-healthcare costs, several other studies considered transportation costs to the hospital as an exception to the cost of inpatient care. So, further discussion is needed on whether to consider inpatient care costs. Among the indirect costs, premature mortality, lost productivity, lost leisure time, and lost quality of life/pain, grief and suffering costs were considered, but the opportunity costs for hospital visits were not considered in any of the above studies. As with healthcare costs, government administration costs should also be considered appropriate cost components due to the difference in government budget systems, for example. Our findings will provide fundamental information for economic analysis associated with foodborne diseases to improve food safety policy in Korea.