• Journal of Digital Convergence
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• v.18 no.8
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• pp.111-118
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• 2020

This study conducted an empirical analysis of SSE-listed companies to verify the effects of evaluation and disclosure of internal control systems on the agency costs management and controlling shareholders. Agency costs can affect the valuation of accounting information as asymmetry of information in the relationship between a company and its stakeholders, or induce financial costs as an adverse selection. If the firm's agency costs are reasonable, the valuation of the company can also move in a relatively positive direction. In this study, the evaluation information of the internal control system was analyzed through sales management ratio and equity ratio as substitute variables to analyze the relationship between management and agent costs of the controlling shareholders. In addition, independent control ratio, capital balance ratio, and company scale were used as control variables, as a result of the analysis, the evaluation information of internal control was found to be related to the agency costs of managers and governance structure. This study can be conducted to positive factors in evaluating the reliability and corporate value of accounting information according to the evaluation of internal control of SSE-listed companies and helps to understand the financial reporting environment.

• Journal of the Korea Society of Computer and Information
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• v.24 no.2
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• pp.127-137
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• 2019

In this study, we have developed a calculation system for BIM-based quantities, 4D process, and 5D construction costs, by integrating object shape attributes and the standard classification system which consist of Cost Breakdown System(CBS), Object Breakdown System(OBS) and Work Breakdown System(WBS) in order to use for the 4 dimensional process control of roads and rivers. First, a new BIM library database connected with the BIM library shape objects was built according to the CBS/OBS/WBS standard classification system of the civil engineering field, and a integrated database system of BIM-based quantities, process(4D), and construction costs(5D) for roads and rivers was constructed. Nextly, the process classification system and the cost classification system were automatically disassembled to the BIM objects consisting of the Revit-family style elements. Finally, we added functions for automatically generating four dimensional activities and generating a automatic cost statement according to the combination of WBS and CBS classification system The ultimate goal of this study was to extend the integrated quantities, process(4D), and construction costs(5D) system for new roads and rivers, enabling the integrated use of process(4D) and construction costs(5D) in the design and construction stage, based on the tasks described above.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.30 no.3
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• pp.44-53
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• 2007

Forming central warehouses for a number of stores can save costs in the continuous review inventory model due to economy of scale and information sharing. In this paper, transportation costs are included in this inventory model. Hence, the tradeoff between inventory-related costs and transportation costs is required. The main concern of this paper is to determine the number and location of central warehouses. Transportation costs are dependent on the distance from several central warehouses to each store. Hence, we develop an efficient simulated annealing algorithm using distance-based local search heuristic and merging heuristic to determine the location and the number of central warehouses. The objective of this paper is to minimize total costs such as holding, setup, penalty, and transportation costs. The performance of the proposed approach is tested by using some computational experiments.

• THE INTERNATIONAL COMMERCE & LAW REVIEW
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• v.67
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• pp.163-186
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• 2015

This study attempts to analyze the trade costs of domestic firms utilizing the FTAs in terms of burden of expenses in managing the rules of origin. In doing so, we classify the managing costs of FTA rules of origin into three categories (that is, (i) ex ante costs from acquiring necessary information and building the infrastructure in the advance stage before the FTAs, (ii) the actual costs of the origin management in the application stage of FTA preferential treatment, (iii) ex post management cost in the preparation stage of origin verification) and perform a survey on the greater details on each category. Using the comprehensive results from the survey regarding domestic firm's use of FTAs, this paper also discusses the issues related to small and medium-sized firms and addresses the concerns involved with their managing costs of FTA rules of origin. Importantly, this paper emphasizes the importance of government supports to reduce inefficiency induced by the additional costs that domestic firms face in their use of FTAs and proposes the various policy implications regarding the managing costs of rules of origin.

• Journal of the Korean Society for information Management
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• v.33 no.4
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• pp.159-174
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• 2016

In order to apply the concept of switching costs to the library context, this study aims to identify library users' perceived switching costs, develop and validate a measurement scale for switching costs. A survey involving 210 university students was performed in order to examine the influence of switching costs on the affective commitment and behavioral commitment. Library users' perceived switching costs refer to the procedural and relational costs involved in switching from one library to another. The results of this study show that two types of switching costs as well as library service satisfaction have positive influences on affective commitment, which in turn affects behavioral commitment. The theoretical and practical implications of this study are discussed.

• The Journal of Korean Institute of Communications and Information Sciences
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• v.36 no.12B
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• pp.1481-1488
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• 2011

Recently, Hacking Attacks are appearing as a various Attack techniques with evolution of the Network. and most of the network through a Various Security Systems are responding to an attack. In addition, it should be placed adding the Security Systems to protect the Internal Network's Information assets from External attacks. But, The use of Security Systems inside the network makes a significant impact on Security and Performance, as well as a result causes Economic Additional Costs. Therefore, In this paper, it will be to analyze by associated a case study and experimental results about the Additional Costs Factors(Variable situations difficult to predict and Information Security Recognition levels, Security Systems, Information Asset Assessment). This is expected to serve as a valuable Information for the Reduction of an Costs in a Network deployment and Design in a future.

• Journal of Korea Society of Digital Industry and Information Management
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• v.8 no.4
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• pp.193-203
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• 2012

This study analyzed regular transportation costs between port warehouses and processing plants and between processing plants and central distribution centers and further transportation costs relations according to empty transfer rates in each circulation by examining the distribution routes of imported grain including wheat, barley, corn, and soybean, namely port warehouses, processing plants, and central distribution centers. Based on the results, the study compared and reviewed the logistics transportation costs. The analysis results of the alternative model show that logistics operational costs could be considerably cut down by introducing a flexible vehicle transportation operational method, which is to change the vehicle loading parts for proper substitute transportation after unloading and transport them to other locations such as central distribution centers instead of returning empty, as an alternative to high operational costs deriving from empty vehicle operation in each circulation after unloading items in case of transportation of imported grain and processed items. The results allow for a more realistic approach to general problems with large-scale distribution network operation and provide a theoretical foundation to serve as a guide to establish policies for corporate operation of imported grain logistics systems.

• Journal of Digital Convergence
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• v.11 no.6
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• pp.175-185
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• 2013

For effective information sharing, data provenance semantics need to be managed effectively. Based on a scheme to represent data provenance semantics, we propose a model to calculate information sharing costs. Information sharing costs are derived from probabilities of type I and type II errors that occur in organizational information sharing, costs related to these errors, and information sharing distances between organizational units which are determined by information sharing workflows. We apply the model to various types of information sharing workflows including departmental information systems, hierarchical information systems, a hub and a stand-alone system. The calculated information sharing costs show that the hub with data standardization is best in information sharing; however without standardization its information sharing cost deteriorates to that of a departmental information system. And, any information sharing workflow is better than a stand-alone system. It is proved that the model is useful in analyzing effectiveness of information sharing workflows and their characteristics.

• Journal of Information Technology Applications and Management
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• v.15 no.3
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• pp.79-90
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• 2008

With the corporate environment nowadays being surrounded by plenty of information, the sharing of information among businesses through mutual cooperation tops the list of hot issues. Predictions of demands from the customer, business, or consumer by sharing information can affect the inventory and order production system. However, notwithstanding the importance of sharing information, empirical studies on quantitative use of information still remain insufficient in spite of many a discussion now being made on the sharing of information. This paper proposes to examine the ways meteorological information may affect the rises in the achievements of supply chains in distributive businesses, the kind of information that noticeably affects the consumer behavioral patterns in the distributive businesses but rarely perceived as a form of information shared by businesses. This study is based on a model in which meteorological information has been added as the one used to predict demands, after the beer distribution game has been modified to fit the current status, and simulations under an assumptive situation, where decisions are made on a daily basis, were conducted 50 times for a period of 1000 days for the generalization of the results, while at the same time a Duncan Test was conducted to determine the threshold to use the meteorological information that will be most profitable to the retailer, wholesaler, supplier and the supply chain as a whole. Our findings indicate that corporations have thresholds that vary from business to business depending upon the ratio of backlog costs to inventory costs. At the same time, our findings also show that there existed effective thresholds depending upon the ratio of backlog costs to inventory costs for the performance of the overall supply chain.

• Journal of Korea Society of Digital Industry and Information Management
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• v.12 no.3
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• pp.299-309
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• 2016

This study proposed a logistics plan for sending supply to be distributed to areas other than producing areas to wholesalers and allocating supply to be distributed to areas near producing areas to local distribution center in the vicinity instead of shipping the entire quantity to wholesalers for fruits auction to increase the competitive edge of the domestic fruits and vegetables logistics market in the ear of infinite competition. A video auction-based short distance division logistics operation model was developed to enhance competitiveness related to the circulation of fruits and vegetables, reduce logistics costs, and rationalize logistics by distributing the items sent to wholesalers through field auction and the shipments at local distribution center to neighboring areas through video auction connected to wholesalers real-time. The study especially came up with a logistics rationalization plan by examining and analyzing the stages and costs of transportation between producing areas and wholesalers on the circulation routes of fruits.