• Science of Emotion and Sensibility
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• v.25 no.2
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• pp.71-78
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• 2022

This study investigates the recommendation for tax accounting services used in many companies. In particular, it aims to create guidelines for small businesses with fewer than 100 employees, which are relatively difficult to manage in terms of cost or time. We surveyed 100 corporate officials on basic business information, such as the number of employees, job titles, and business type, as well as the type of tax accounting service, the recommended score for the service, the reason for the score, and other opinions related to tax accounting services. In particular, the recommendation score seeks to obtain more effective results by using the Net Promoter Score method, which is known to be more effective in understanding customer opinions than general customer satisfaction surveys. The survey revealed a Net Promoter Score for a recommendation of -33 points, lower than the general Net Promoter Score. It also indicated that tax accounting services need improvement. Specifically, the opinions of the respondents who gave a non-recommendation score were as follows: "Not inconvenient or comfortable," "It was just okay," "I don't know if it would be helpful," and "There is no differentiation and there are no special alternatives." We concluded that an improved service for raising recommendation scores was necessary. This survey focused on recommendations for companies with fewer than 100 employees; future studies should incorporate larger companies and more variables.

• Proceedings of the Earthquake Engineering Society of Korea Conference
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• 2005.03a
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• pp.405-412
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• 2005

In this study, a numerical method for soil-pile-structure interaction problems in multi-layered half-plane is developed. The total soil-pile-structure interaction system is divided into two parts namely, nonlinear structure part and linear soil-pile interaction parts. In the structure field, the general finite element method is introduced to solve the dynamic equation of motion for the structure. In the soil-pile structure interaction part, physical model consisting of lumped parameter, which is frequency dependent coefficient and determined by rigorous analysis method is introduced. Using proposed analysis procedure, the nonlinear behavior of structure considering soil-structure interaction can be efficiently determined in time domain and the analysis cost is dramatically reduced.

• Earthquakes and Structures
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• v.9 no.5
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• pp.1045-1067
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• 2015

A performance-based design (PBD) procedure, initially proposed for the seismic design of buildings, is tailored herein to the structural configurations commonly adopted in bridges. It aims at the efficient design of bridges for multiple performance levels (PLs), achieving control over a broad range of design parameters (i.e., strains, deformations, ductility factors) most of which are directly estimated at the design stage using advanced analysis tools (a special type of inelastic dynamic analysis). To evaluate the efficiency of the proposed design methodology, it is applied to an actual bridge that was previously designed using a different PBD method, namely displacement-based design accounting for higher mode effects, thus enabling comparison of the alternative PBD approaches. Assessment of the proposed method using nonlinear dynamic analysis for a set of spectrum-compatible motions, indicate that it results in satisfactory performance of the bridge. Comparison with the displacement-based method reveals significant cost reduction, albeit at the expense of increased computational effort.

• Proceedings of the Korean Institute Of Construction Engineering and Management
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• autumn
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• pp.23-30
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• 2001

The Financial Cost in construction industry today is tend to increasing the burden of business management on account of lowered profit due to the mege-competition and decreasing investment of construction, multi-interfacing. system in it's attribute and various unreasonable governeing enactments. It is becoming the most important aspects for the management of construction business on how to preserve the profit from the various risks. The ultimate aims of this study is to pursue the contractual equity between the parties by establishing the fundamentals of framework for the compensation of Financial Charges through the review of the precedent studies and analysis of inquiries. As a result of the study, improvable measures for any practical inequality and/or institutional defects of current public contract system in recovering the Financial Cost incurred to Contractor are delivered as below; (1) $\lceil$Working Rules for Construction Industry Accounting Standards$\rfloor$ shall be amended and supplemented so as the incurred interest to be recognized as an operative cost by live return over the collection period. (2) The long-term phase contract system of which is enforcing contractor to bear the certain losses shall be diminished and/or abolished gradually. (3) The unreasonable legislations on compensation for financial cost in contract conditions shall be improved in response to practical circumstances. (4) The use of Critical-Path Method for Time Management shall be activated together with EVMS. (5) Independent application of Contract Enactments for construction industry shall be adopted.

• Proceedings of the Korean Reliability Society Conference
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• 2011.06a
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• pp.319-328
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• 2011

The failure of LCC analysis is recognized as a serious risk for companies in fast-paced business environment. LCC analysis has been mentioned and analyzed only in accounting perspectives, but recently engineering perspectives of LCC analysis based on the execution of appropriate procedures become more important than the accounting perspectives. Especially, the practical use of reliability engineering related methodologies is recognized as a key factor for the LCC analysis. For the practical use of reliability methods, LCC analysis for unexposed problems is a key issue, and utilizing FMEA and FTA techniques is needed to solve the unexposed problems. Reliability, maintainability, availability, and safety should be evaluated by the LCC analysis with the reliability methods, so we study methodologies for the LCC analysis. Present Worth can be calculated by multiplication of Annual Equivalent Cost and PWAF. Reliability engineering related methods are needed for the process of dividing Present Worth into PWAF, and the practical use of reliability methods can improve accuracy of LCC analysis.

• The Transactions of the Korea Information Processing Society
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• v.4 no.1
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• pp.23-38
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• 1997

Based on previous research for end-users information needs, this research is to investigate DB costing method for decision-making on pricing of DB service by critical factors. The first phase of the research classifies the elements of DB product cost accounting by activities of the circulation system of information in DB service. The second phase is to develop model based on results of DB product costing in the first phase of research. The third phase of research is to present the process of DB product cost accounting by applying the model to an on-line service company. Finally, the research develops the pricing decision model to determine the priority of each factor by survey from major on-line service companies in America and Japan. It is essential to research further regarding the DB product costing and pricing methods in order to determine a proper DB service charge. The right Pricing decision in the DB service charge will contribute to the growth of the DB industry.

• Proceedings of the Korean Institute of Building Construction Conference
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• 2020.06a
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• pp.202-203
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• 2020

Unlike price calculation by cost accounting, which categorizes costs into material costs, labor costs, and miscellaneous expenses to determine the construction budget price, construction cost calculation based on Construction Standard Unit Prices utilizes unit prices extracted from market prices of items from projects already completed to estimate costs of similar construction projects. Although unit price information is collected through construction site surveys to revise these construction standard unit prices every year, but due to the limitations of the site survey method, it is difficult to quickly implement the rapid changes in the construction methods and market prices. As such, an important issue that arose was the identification of work items whose prices need urgent revision. This study conducted research on factors that need to be considered when developing online survey system for monitoring construction site market prices. This study is expected to enhance convenience for users, and provide an efficient data collection and management system for administrators.

• The Journal of the Korea Contents Association
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• v.13 no.6
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• pp.469-480
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• 2013

This study suggests 12 products regarding the pending question of tourism package price mechanism which is linked directly and indirectly to Jeju Tourism, and shows the following conclusions through inspection in mental accounting principles and framing effect based on prospect theory. First, when presenting the price list of the tourism package, it is needed to present in price bundling. Second, it is proven that it is desirable that information about discount prices open the individual discount information of the basic package and option package to public. Third, it is discovered that experienced tourists in purchasing tourism products are more sensitive to price information (price discount) than inexperienced tourists, so that framing effect conform to Knowledge-assembly theory. The current questions of this study are that 'no discount' information should be presented in bundling, that the method of framing is important in presenting discount product information. It is required not only to grasp the viewpoint of modern people in purchasing tourism products, but also to present ready-to-serve products which can save time, effort, cost to give stability in mental accounting principles.

• Journal of the Korean Institute of Landscape Architecture
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• v.40 no.2
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• pp.97-111
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• 2012

This study aims to find a proper construction cost calculation method by comparing unit prices of cost estimate in landscape construction among other public ordering construction projects. There were 7 out of 12 items from the actual work cost in the first half of 2011 were compared. The 12 items were classified as landscape Architectural construction and the 7 items were the approximate standard. As applied construction types, the comparable 35 items out of the 80 actual work cost items applied to 5 sites were compared to the unit price of the standard quantity per unit in March 2011, which was the approximate standard. Actual construction rate of the 7 items in the category of landscape sector was 104.86% for each item and 92.09% as a total construction cost. The high actual construction rate was caused by the high rate of seed spray depending on the status of applying rocks. However, there were more fundamental reasons for the cost generated from aslope treatment for grass and seed spray. So, it requires more detailed regulations on the modification factors for each soil type, the standard and needs to improve theillogical standard quantity per unit system. Actual construction rate of the 35 items in the applied sectors of civil engineering and architecture was 78.65% for each item and 71.31% (70.17%) as a total construction cost. This shows that actual unit cost cannot reflect actual cost structurally and standard quantity per unit system lacks practicality in terms of construction due to thelabor force. 85.1~91.2 % actual construction rate announced by the Ministry of Land and Maritime Affairs referred to the newly switched items. So the result was estimated as actual construction rate. This requires supplementation after verification in order to make the actual work cost produce at a proper rate. Also, standard quantity per unit system needs complementation with these actual data and so on.

• Proceedings of the KIEE Conference
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• 2002.07b
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• pp.1342-1344
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• 2002

Wind is a significant and valuable renewable energy resource. It is safe and abundant and can make an important contribution to future clean, sustainable and diversified electricity supplies. Unlike other sources of energy, wind does not pollute the atmosphere nor create any hazardous waste. In some countries wind energy is already competitive with fossil and nuclear power even without accounting for the environmental benefits of wind power. The cost of electricity from conventional power stations does not usually take full account of its environmental impact (acid rain, oil slick clean up, the effects of climate change, etc). In this paper, a transient phenomenon simulation method for Wind Power Generation System(WPGS) under real weather conditions has been proposed. The simulation method is expected to be able to analyze easily under various conditions with considering the sort of wind turbine, the capacity of system and the converter system. Wind turbine connected to the synchronous generator and power converter was simulated.