• The Journal of Korean Institute for Practical Engineering Education
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• v.2 no.1
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• pp.106-114
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• 2010

HRDI(Human Resources Development Institute) has not performed the efficient costing model because of it's variety types of institutes, courses and vocational education and training techniques. This study proposed the integrated costing model using job costing, activity based costing and standard costing methods to meet needs of HRDI. And the model will be used in two-phased approach including adoptable model and ideal model. The integrated model includes costing techniques, cost elements, indirect cost allocation bases and cost analysis methods using a contribution margin model to calculate and analyse cost information in HRDI. The proposed integrated costing model of HRDI has some limitation of no relationship with the performance management. But this model will prepare valuable information by using detailed data and costing techniques. And then this model will be developed as a advanced costing model using standard costing to relate with the performance model.

• Journal of the Korea institute for structural maintenance and inspection
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• v.11 no.6
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• pp.131-142
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• 2007

The road user cost in indirect costs as well as direct costs such as the inspection/ diagnosis cost and the repair/reinforcement cost should be considered as one of the important items in the life-cycle cost-effective design and maintenance of the bridges. To estimate the road user cost, this paper formulates the road user cost as a sum of the user delay cost and the vehicle operating cost considering the detour effect. A numerical traffic simulation and a regression analysis are performed to develop a regression model due to a time delay. The proposed regression model is applied to the generation of the maintenance strategy based on the life-cycle cost and performance, and its effectiveness and applicability is investigated. The road user cost has a great influence on establishing the maintenance strategy, and the proposed regression model could be successfully utilized to estimate the road user cost of a bridge.

• Journal of Global Scholars of Marketing Science
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• v.16 no.3
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• pp.61-86
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• 2006

The main purpose of this study is to conceptualize and investigate the relationships between the antecedents and outcomes of customer satisfaction and the linking variables of brand preference and repurchase intention in service industries. To achieve this objective, the study tries to validate the structural equation model and causal relationships among the model's elements involving antecedents to customer satisfaction(perceived quality, value, equity), consequences(brand preference, repurchase intention), and moderating variable/switching cost, customer loyalty). Empirical findings are as follows: First, the effect of two antecedents/perceived quality and value) on customer. satisfaction was accepted but perceived equity was rejected. Second, I found out that there were direct or indirect relationships between the mediating variables/switching cost, customer loyalty, brand preference) and repurchase intention. This means that the proper management concerned with indirect path is probably more important for the success of services industries. Third, the direct effects of customer satisfaction and switching cost on repurchase intention were not significant against the existing studies excepting brand preference. This implies that repurchase intention was mainly intensified by the indirect path, 'customer loyalty${\rightarrow}$brand preference${\rightarrow}$repurchase intention' and 'switching cost${\rightarrow}$brand preference${\rightarrow}$repurchase intention.' The service marketers make efforts not only to strengthen the direct casual linkage but also to consolidate the indirect connections leading to create repurchase intention. Finally, the proper management of these structural relationships will help clarify the role of service marketer resulting in increasing sustainable competitive advantage in service industries.

• 제어로봇시스템학회:학술대회논문집
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• 2003.10a
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• pp.990-994
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• 2003

When the low cost IMU is used, the result of the stationary self alignment is not suitable for navigation. In this paper, an in-motion alignment method is proposed to obtain an accurate initial attitude of a low cost IMU based GPS/INS integration system. To design Kalman filter for alignment, large heading error model is introduced. And then Kalman filter is designed to estimate initial attitude error as the indirect feedback filter. In order to assess performance of the alignment method, computer simulations are carried out. The simulation results show that initial attitude error rapidly reduces.

• Journal of Korean Association for Spatial Structures
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• v.7 no.1 s.23
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• pp.87-94
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• 2007

An economic analysis is one of the most important factor to determine tile project feasibility. In some mega project, however, it is not unique factor to make a Go or No-Go decision because of overriding this work, an economic aspect by some project indirect factor such as political, social, environmental and technical factor, etc. The purpose of the this study is to investigate the cost model effects of spatial structure.

• Health Policy and Management
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• v.14 no.1
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• pp.89-120
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• 2004

The purpose of this empirical study is to test hypotheses in order to identify the cost drivers that drive indirect costs in general hospitals in Korea. In various cases' studies, it has been suggested that overhead costs are driven by volume and complexity variables, how they are structurally related and how the cost impacts of these variables can be A unique feature of the research is the treatment of complexity as an endogenous variable. It is hypothesized that level of hospital complexity in terms of the number of services provided(i.e., “breath" complexity) and the intensity of individual estimated in practice. overhead services(ie., “depth" complexity) are simultaneous determined with the level of costs needed to support the complexity. Data used in this study were obtained from the Database of Korean Health Industry Development Institute, Health Insurance Review Agency and analyzed using simultaneous equation model, path model. The results found those volume and complexity variables are all statistically signi-ficance drivers of general hospital overhead costs. This study has documented that the level of service complexity is a significant determinant of hospital overhead costs, caution should be exercised in interpreting this as supportive of the cost accounting procedures associated with ABC. with ABC.

• The Journal of Information Systems
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• v.28 no.3
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• pp.59-81
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• 2019

Purpose The purpose of this study is to investigate the resistance factors interfering the acceptance factors of the mobile easy remittance service focusing on the switching cost and the innovation resistance model. Design/methodology/approach This study focuses on revealing the resistance factors of the mobile easy remittance service acceptance. The resistance factor is designed consisting both consumer characteristics and service characteristics in the Innovation Resistance Model. Furthermore, the effect of resistance factors on the innovation resistance and acceptance intentions were detected by moderating the switching cost. Findings According to the empirical analysis result, this study investigated the effect of resistance factors on innovation resistance and acceptance intention for the mobile easy remittance service. The results of this study as follows; (1) The consumer's inherent innovativeness did not significantly affect the innovation resistance and acceptance intention. (2) The attitude toward existing services and complexity significantly affected innovation resistance in direct manner, thus affecting the acceptance intention in indirect manner. (3) The perceived usefulness significantly affected both the innovation resistance and the acceptance intention in direct manner. (4) The perceived risk only effected the acceptance intention. (5) The switching cost had a moderating effect on the innovation resistance and acceptance intention.

• Journal of the Korean Institute of Landscape Architecture
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• v.26 no.3
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• pp.213-224
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• 1998

Theoretically and practically, it is very important to understand the way which tourist satisfaction is operated. The purpose of this study is to identify interaction among the determinants of tourist satisfacton process. A model of tourist satisfactioin process is developed based based on the confirmation / disconfirmation which is originated from consumer behavior literature. Three elements of the model include 'expectation','performance', and 'discrepancy between expectation and performance'. 340 questionnaires were delivered to find Everland visitors' perceptions of the determinants of tourist satisfaction. LISREL 8.14 was used to analyze the interaction among the determinants. The results are as follows : 1) 'expectation' has indirect effect on tourist satisfaction while 'performance' and 'discrepancy' has direct effect on the tourist satisfaction, 2) two precedent variables such as 'expectation' and 'performance' have indirect effect on the satisfaction through 'discrepancy',3) among the three determinants it is found that 'performance' is the most effective determinant of tourist satifaction, and 4) the model which was composed from the aspect of 'travel cost' was more effective to describing tourist satisfacton rather that from the aspect of 'service quality'.

• Smart Structures and Systems
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• v.13 no.5
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• pp.849-868
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• 2014

An indirect approach is explored for structural health bridge monitoring allowing for wide, yet cost-effective, bridge stock coverage. The detection capability of the approach is tested in a laboratory setting for three different reversible proxy types of damage scenarios: changes in the support conditions (rotational restraint), additional damping, and an added mass at the midspan. A set of frequency features is used in conjunction with a support vector machine classifier on data measured from a passing vehicle at the wheel and suspension levels, and directly from the bridge structure for comparison. For each type of damage, four levels of severity were explored. The results show that for each damage type, the classification accuracy based on data measured from the passing vehicle is, on average, as good as or better than the classification accuracy based on data measured from the bridge. Classification accuracy showed a steady trend for low (1-1.75 m/s) and high vehicle speeds (2-2.75 m/s), with a decrease of about 7% for the latter. These results show promise towards a highly mobile structural health bridge monitoring system for wide and cost-effective bridge stock coverage.

• The Journal of Industrial Distribution & Business
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• v.10 no.12
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• pp.7-14
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• 2019

Purpose: In Korea, win-win growth policy has been successfully implemented in supply chain and logistics management. In the policy, it is recommended to support supply chain partners with various mechanisms including financial and technical aids. This study attempts to scientifically analyze the effects of direct and indirect win-win growth policy factors on supply chain and logistics management performance through partnership factors. Research design, data and methodology: This study builds a structural equation model reflecting the relationship between the win-win growth policy, partnership and performance factors. The proposed model is verified with the PLS (Partial Least Squares regression) methodology. Data from shipper and logistics companies were collected and analyzed by the PLS model. Results: The analysis showed that both direct and indirect policy factors are meaningful to improve supply chain and logistics performance. Indirect support factors including R&D, management innovation, human resources development and educational supports have positive impacts on partnership factors. Direct support factors including financial aids and fairness also have positive impacts on the performance. Conclusions: This study is meaningful in that it suggests a turning point in which supply chain Win-win growth and partnership efforts are perceived as new value-creating mechanism rather than unilateral cost reduction for logistics industry.