• The Journal of the Korea Contents Association
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• v.18 no.3
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• pp.172-182
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• 2018

This research suggests a solution to the problem of excessive shadow education in Korea as a way to compare the shadow education and income redistribution programs of advanced welfare states. The government has introduced a variety of measures to overcome the problem of excessive shadow education for a long time. However, the trend of increasing shadow education costs has not stopped. The excessive use of shadow education is definitely related to university entrance. But university entrance is not the only concern. In our country, the meaning of university is closely related to the standard of future life. Therefore, participation in shadow education is a reasonable choice by parents or students to ensure a stable future. The belief that the future life can be stabilized when you go to a prestigious university and the reality in the labor market, which reflects this belief, is the essential cause of excessive shadow education. Advanced welfare states such as Sweden and Germany provide hope for our nation. There are shadow education in these countries, too. However, the importance is not so great and its roles are not necessarily directly related to college entrance exams. For the income redistribution programs guarantee the life of all members of society at a certain level. The solution to the problem of excessive shadow education is not the admission system but the improvement of the income security system.

• Asia-Pacific Journal of Business
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• v.9 no.4
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• pp.99-117
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• 2018

This study has investigated Linear Programming (LP) applications to special decision making problems in managerial accounting with the help of spreadsheet Solver tools. It uses scenario approaches to case examples having three products and three resources in make-and-supply business operations, which is applicable to cases having more variables and constraints. Integer Programmings (IP) are applied in order to model situations when products are better valued in integer values or logical constraints are required. Three cases in one-time-only special order decisions include Goal Programming approach, Knapsack problems with 0/1 selections, and fixed-charge 0/1 integer modelling techniques for set-up operation costs. For the decisions in outsourcing problems, opportunity-costs of resources expressed by shadow-prices are considered to determine their precise contributions. It has also shown that the improvement in work-shop operation for an unprofitable product must overcome its 'reduced cost' by the sum of direct manufacturing cost savings and its shadow-price contributions. This paper has demonstrated how various real situations of special decision problem in managerial accounting can be approached without mistakes by using LP's and IP's, and how students both in accounting and management science can acquire LP skills in their education.