• 한국경영정보학회:학술대회논문집
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• 2007.06a
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• pp.539-544
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• 2007

People tend to resist changing their software even alternatives are better then the current one. This study examines the resistance to change in the use of software from the switching costs perspective based on status quo bias theory. For this study, we select Web Browsers as software. Based on the classification of switching costs into three groups (psychological, procedural, and loss), this study identifies six types of switching costs (uncertainty, commitment, learning, setup, lost performance, and sunk costs). This study tests the effects of six switching costs on user resistance to change based on the survey of 204 web browser users. The results indicate that lost performance costs and emotional costs have significant effects on user resistance to change. This research contributes towards understanding of switching costs and the effects on user resistance to change. This study also offers suggestions to software vendors for retaining their users and to organizations for managing user resistance in switching and adopting software.

• KSII Transactions on Internet and Information Systems (TIIS)
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• v.11 no.5
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• pp.2723-2740
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• 2017

Steganographic schemes which are based on minimizing an additive distortion function defined the overall impacts after embedding as the sum of embedding costs for individual image element. However, mutual impacts during embedding are often ignored. In this paper, an adaptive JPEG steganographic method based on weight distribution for embedding costs is proposed. The method takes mutual impacts during embedding in consideration. Firstly, an analysis is made about the factors that affect embedding fluctuations among JPEG coefficients. Then the Distortion Update Strategy (DUS) of updating the distortion costs is proposed, enabling to dynamically update the embedding costs group by group. At last, a kind of adaptive JPEG steganographic algorithm is designed combining with the update strategy and well-known additive distortion function. The experimental result illustrates that the proposed algorithm gains a superior performance in the fight against the current state-of-the-art steganalyzers with high-dimensional features.

• International Journal of Internet, Broadcasting and Communication
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• v.14 no.3
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• pp.270-275
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• 2022

Examining whether the relationship between proprietary information cost and management's disclosure decision is also valid for domestic companies is expected to provide meaningful implications for investors and regulatory authorities. However, there are no domestic studies related to proprietary information costs so far. This study examines whether managers tend to lower the disclosure level at their discretion in consideration of proprietary information costs. This study used the measurement quality of disclosure to examine whether managers tend to lower the disclosure level at their discretion in consideration of proprietary information costs. As a result of empirical analysis, it was confirmed that there is a negative relationship between proprietary information cost and the quality of disclosure. This suggests that management tends to make disclosure decisions in consideration of not only the benefits of disclosure but also proprietary information costs resulting from disclosure in order to maximize corporate value. These findings are expected to have significant implications for investors and related policy authorities.

• Health Policy and Management
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• v.5 no.2
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• pp.35-69
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• 1995

The managerial environment of hospitals in Korea characterized by low levels of medical insurance fees is worsening by increasing government regulations as to the utilization of medical services, rising costs of labor, material, and medical equipments, growing patient expectations concerning the quality of services, and escalating competitions among large hospitals in the market. Hospitals should seek for their survival strategies in this harsh environment and they should have information about costs of their products in doing so. However, it has not been available due to the complexity of the production process of hospital services. The objectives of this study were to develop a service-based cost accounting model and to apply the developed model to a study hospital to obtain cost information of hospital services. A model commonly used for the job-order product cost accounting in the manufacturing industry was modified for the use in hospitals in Korea. Actual costs, instead of standard costs, incurred to produce a unit of services during a given period of time were estimated in the model. Data required to implement the model included financial information, statistics for the allocation of supportive cost center costs to final cost centers, statistics for the allocation of final cost center costs to services, and the volume of each services charged to patients during a study period. The model was executed using data of a university teaching hospital located in Seoul for the fiscal year 1992. Data for financial information, allocation statistics fo supportive service costs, and the volume of services, most of them in electronic form, were available to the study. Data for allocation statistics of final cost center costs were collected in the study. There were 15 types of evaluation and management service, 2, 923 types of technical service, and 2, 608 types of drug and material service charged to patients in the study hospital during the fiscal year 1992. Labor costs of each of seven types of pesonnel, material costs of 611 types of drugs and materials, and depreciation costs of 212 types of medical equipments, miscellaneous costs, and indirect costs incurred in producing a unit of each services were estimated. Medical insurance fees for basic services such as evaluation and management of inpatients and outpatients, injection, and filling prescriptions, and for operating procedures were found to be set lower than costs. Infrequent services which use expensive medical equipments showed negative revenuse as well. On the other hand, fees for services not covered by the insurance such as CT, MRI and Sonogram, and for laboratory tests were higher than costs. This study has a significance in making it possible for a hospital to obtain cost information for all types of services which produced income based on all types of expenses incurred during a given period of time. This information can assist the management of a hospital in finding an effective cost reduction strategy, an efficient service-mix strategy under a given fee structure, and an optimum strategy for within-hospital resource allocations.

• Journal of Korea Society of Digital Industry and Information Management
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• v.13 no.2
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• pp.27-34
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• 2017

Highly informative admissible heuristics can help to conduct more efficient search for optimal solutions. However, in general, more informative ones of heuristics from planning problems requires lots of computational effort. To address this problem, we propose an Delete Relaxation based Action Costs-based Planning Graph(ACPG) and Action Costs-based Heuristics for solving optimal planning problems more efficiently. The ACPG is an extended one to be applied to can find action costs between subgoal & goal conditions from the Relaxed Planning Graph(RPG) which is a common means to get heuristics for solving the planning problems, Action Costs-based Heuristics utilizing ACPG can find action costs difference between subgoal & goal conditions in an effective way, and then consider them to estimate the goal distance. In this paper, we present the heuristics algorithm to compute Action Costs-based Heuristics, and then explain experimental analysis to investigate the efficiency and the accuracy of the Action Costs-based Heuristics.

• Journal of Korea Port Economic Association
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• v.21 no.3
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• pp.83-113
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• 2005

In this study, for purpose of searching for measures to lower the logistics costs which is one of the most difficulties for the small-medium sized manufacturers in Pusan and Kimhae, those manufacturers were surveyed with questionnaire about the facts in the export logistics costs, difficulties related to the costs, and measures they thought for lowering the cost. Taking account of findings from the survey, the comprehensive measures of saving the export logistics costs were to be proposed. In the surveyed manufacturers, the problems they thought over export logistics costs lied in short logistics information and transportation-related difficulties in cargo and distribution, insufficient standardization in packaging and the shortage of material handling equipments in unloading. In transportation, frequent non-fulfillment of in-time shipment, cost increase including over consumption of transportation time due to traffic jam, and the biased heavy use of inland transportation were pointed out as problems. In customs clearance, logistics information, and marine insurance, addressed were complexity in custom clearance and bonded transportation procedures, and the shortage of software and hardware to construct logistics information system.

• Asian Journal of Business Environment
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• v.7 no.3
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• pp.17-22
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• 2017

Purpose - Clarifying one of the biggest public Hospital Costs and incomes according to patients' case mix. It leads to prepare financial information about pubic medical tariffs and hospital operational costs. Research design, data, and methodology - This study calculates the costs both, with and without taking into account capital costs. This holds for comparison of hoteling based on case mix in all medical procedures. The checklists were reviewed and filled by reviewing accounting documents of the hospital, warehouse exclusion list, and daily books of laundry and CSR. Data was analyzed descriptively by using Excel. Results - In both cases, the hospital is losing in terms of hoteling. Because the buildings and equipment are new, this loss is not tangible. However, this will be revealed when costs of reconstruction and replacement of equipment. The loss rate per day of hospitalization was 569318 Rials for Coronary Care Unit (CCU), 528171 Rials for Post Intensive Care Unit (Post ICU), 474570 Rials for ICU, 233183 Rials for Post CCU and 204803 for Surgical ward. Conclusions - Income of hoteling was lower than its costs. ANOVA showed a strong relationship between case mix and hospital costs as well as case mix and its income. This suggests that optimal case mix can minimize the costs and maximize income.

• Journal of KIBIM
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• v.6 no.2
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• pp.19-28
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• 2016

Social costs analysis seeks to reveal the environmental effects of transportation policy. It delivers a sense of the effects of the public's daily travel and the costs that are or would be incurred from individual trips. Moreover, the accumulated total number of trips will uncover the effects of travel on society. This article shows the quantitative analysis of the economic outcomes of travel using social costs estimation methods. In order to support urban planning tasks, this research implemented analysis tool for social costs estimation by travel behavior. For a case study, a jave based application which can convert people's trip data into social costs is developed. the application used for simulating student-housing effects by estimating social costs changes. The analysis included the attributes, building scale and locational changes of the student housing as well as transforms of the students' trips.

• IE interfaces
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• v.18 no.3
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• pp.350-360
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• 2005

This paper considers a strategy for planning of rework in semiconductor monitoring burn-in test process. The equipment error in monitoring burn-in test process generates many defects. These defects are transformed into good products by rework process, i.e. retest. Rework has the advantage of saving production costs. But rework increases holding costs and incurs rework costs. In monitoring burn-in test process, rework depends on operator's experience with no pre-defined specification. In practice, a number of rework activities are performed with respect to the product importance and inventory quantity. Moreover, disregard for order jobs schedule have caused due date penalties. So a strategy for planning of rework by which order jobs schedule are not affected is suggested. Futhermore, production costs, rework costs and inventory costs for planning of rework are considered.

• Asia pacific journal of information systems
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• v.20 no.2
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• pp.157-180
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• 2010

Rapid development of information technology has generated a new industry and market. In particular, network technology such as the Internet and other computer networks made transaction activities switched from traditional offline commerce to e-commerce. Among them, digital content is bit-based object which is created and distributed through electronic environment. In particular, many entertainment contents such as the music, the movies, and the computer game softwares are main products. Although digital content commerce has high potential demand, it lacks the consideration about the factor related to maintaining existing customer such as customer loyalty and switching costs. There has been a number of research on customer loyalty and other factors affecting it in the traditional electronic commerce environment, but there is a lack of research which examines the characteristics of digital content. The study about the effect of switching costs on customer loyalty in digital content commerce is necessary because the customers of digital content commerce market are from those of other e-commerce market or traditional offline commerce market. In addition, customer loyalty and switching costs are important factors because they may build up greater customer retention. For that reason, this study focused on examining the relationships among switching costs, antecedents for switching costs, and customer loyalty in online digital music service industry. The study has three major purposes: (1) to find antecedents of switching costs on digital content commerce and examine effect of antecedents for switching costs; (2) to identify effect of switching costs on customer loyalty in digital content commerce and examine moderating effects of alternative attractiveness; (3) to identify the differences of antecedents for switching costs by contents transmission type(streaming service and downloading service). And, the online digital music service industry is selected in this study since there are many users and transactions incurring. To accomplish these purposes, a survey questionnaire was developed and distributed to 256 informants. Survey instrument was developed based on previous research and pre-established survey items. Total of 206 surveys are collected and used in the data analysis. Among the respondents, 56.8% is male and 43.2% is female. Also, 86 responses were streaming service user group and 120 responses were download service user group. These data was analyzed using regression analysis. Major findings of empirical analysis can be summarized as follows. First, switching costs have positive effect on customer loyalty in digital content commerce environment. Second, the influence of switching costs on customer loyalty increases under conditions of high alternative attractiveness. Third, DRM convenience and breadth of use have positive effect on switching costs. The findings imply that the digital content provider should pay more attention to switching costs in addition to customer satisfaction in order to attract customers. Also, increasing the convenience of DRM use by securing the convenience of user interface and expanding the support device and increasing the service use scope by providing diverse value-added service helps to create a switching barrier. The result of the study can become a practical use in marketing strategy for maintaining existing customer. In particular, switching barrier is very important under conditions of high competition in the online music service market. This study can be used as a basis for further studies about customer retention in digital content commerce.