• 한국관개배수논문집
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• 제8권1호
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• pp.11-23
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• 2001

• 산학경영연구
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• 제10권
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• pp.345-358
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• 1997

• International Journal of Reliability and Applications
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• 제2권3호
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• pp.161-187
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• 2001

Starting with the meaning of the word quality, diverse concepts connoted by the term are examined. Instead of a bathtub curve, the desirable shape of a failure rate covering the entire life of a good product, which might be called hockey-stick line, is introduced. From the hockey-stick line and the definition of reliability, two measurements are extracted. The terms reliability, failure rate, product life, and durability are explained. From the customer's standpoint, the concept of product quality is classified in five factors, according to related technology: performance, reliability, conformance to specifications, customer perception, and fundamentals advantage. The correlation of the five factors for a first-class product is discussed, Since the market share of a company is determined as the competition result of its product value, defined as product quality and price, the market share increase is derived mathematically from the increment of product value. The market share increase, $\Delta$S, can be calculated from the present market share, S, and the oriented relative value increment of new product, R, to the current product in the same company for the same market target: $\Delta$S : $\Delta$(1-S). R/(1+S.R). Finally, the importance of separating warranty cost from the profit equation for the durables is explained.

• 한국건축시공학회:학술대회논문집
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• 한국건축시공학회 2019년도 춘계 학술논문 발표대회
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• pp.226-227
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• 2019

The basic type construction cost which is the base of the building cost estimation is being adjusted according to the price changes by utilizing the apartment construction cost index in order to flexibly operate it. In this study, we analyzed the change trends and characteristics of the housing cost index for the basic type building cost model project operated from September, 2012 to March, 2018. As a result, the increase in material costs is slight while the share of the labor cost increased in the construction cost due to the rise of labor unit price, leading to a perceived increase in sensitivity of labor costs. We should be careful to keep the sensitivity of the material cost and the labor cost to an appropriate level so that the index may not be distorted.

• 유통과학연구
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• 제12권4호
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• pp.85-92
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• 2014

Purpose - This study conducted empirical research on non-financial corporations listed on the stock exchange from 2001 to 2010, focusing on the effects of corporate governance on real earnings management of corporations. In particular, this study examined primarily the impact of the largest shareholder who could use earnings management to pursue his own self-interest, and foreign investors who played a checking role against the largest shareholders. The study also reviewed the relationship between corporate governance and earnings management while also considering corporate growth. Research design, data, and methodology - As for the measurements of real earnings management, abnormal operating cash flow and abnormal production cost were utilized. As for the independent variables, share ratio of the largest shareholder and affiliate person (M) and share ratio of foreign investors (FT) were leveraged. This study excluded those organizations that had changed their fiscal years, those that had not submitted an audit report, corporations under supervision, delisted corporations, corporations that had changed their business type, and so on, from the non-financial corporations out of the publicly traded corporations whose fiscal year ended in December from 2001 to 2010 in addition, KIS values were utilized for the corporate financial data in the study. To verify whether management structure and growth had an impact on real earnings management of a corporation through empirical analysis, a multiple regression analysis model was applied. Result - First, as a result of the analysis, the share ratio (M) of the largest shareholder and affiliate person was found to have a significant positive correlation with abnormal cash flow from operations(ACF) and abnormal production cost (APD). When controlling the growth, the share ratio (M) of the largest shareholder and affiliate person was found to have an insignificant correlation with abnormal cash flow from operations(ACF) but a significant correlation with abnormal production cost (APD). Second, foreign ownership (FT) was found to have a significant positive correlation with abnormal cash flow from operations(ACF) and abnormal production cost (APD) at the confidence level of 1 percent when not including the growth dummy. When controlling the growth, foreign ownership (FT) was found to have a significant negative correlation with abnormal cash flow from operations (ACF) and with abnormal production cost (APD). Conclusion - The results imply that the largest shareholder is closely related to earnings management through real activities regardless of corporate growth. It is also possible to determine from these results that foreign investors are related to earnings management through real activities when not considering corporate growth, but that they would reduce earnings management in the case of considering the growth. Thus, this study verified along with the existing studies that foreign investors were conducting the control function on controlling shareholders.

• 한국기술혁신학회:학술대회논문집
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• 한국기술혁신학회 2017년도 춘계학술대회 논문집
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• pp.219-219
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• 2017

This study aims at examining each firm's decision-makings of complex product and system (hereafter CoPS) innovation strategy, so that it tries to reveal the nature and role of CoPS innovations strategy. And it designed a comparative case study along with qualitative methods, by having two mobile operators' digital rights management (hereafter DRM) innovation in South Korea's digital music service industry. Through literature review, this study formulated three research propositions: (i) Each firm's decision-makings of CoPS innovations strategy are analytical negotiation process among economic actors in an industry; (ii) Each firm's market power originated from its market share from the installed base through network effect and switching cost influence decision-makings of CoPS innovation strategies; (iii) Each firm's decision-makings of different CoPS innovation strategies are related to their intension of achieving better market power, consequently dominant design. Through empirical examination of two mobile operators' decision-makings of DRM innovation strategy, this study empirically verified three research propositions.

• 융합경영연구
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• 제4권3호
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• pp.1-6
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• 2016

The purpose of the present study is to investigate the relationship between Managerial overconfidence and vehicle and parts manufacturing firm value of the listed companies on the Tehran Stock Exchange (TSE). The population includes 25 firms selected through systematic sampling. The data is collected from the audited financial statements of the firms provided by TSE's website from 2010 to 2015. In this study the variables, Overconfidence based on earning per share (OEPS), Overconfidence based on capital cost (OCC) has been used to investigate Managerial overconfidence. The results of multiple linear regression analysis show that there is a significant relationship between Overconfidence based on earning per share (OEPS) and firm value. In addition, there is a significant relationship between Overconfidence based on capital cost (OCC) The present research examined the relationship between Managerial overconfidence and vehicle and parts manufacturing firm value of the listed in Tehran Stock Exchange. The results of multivariate regression accepted two the hypotheses of the research. There is a significant relationship between Managerial overconfidence and vehicle and parts manufacturing firm value.

• 한국시스템다이내믹스연구
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• 제8권2호
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• pp.5-23
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• 2007

According to the system dynamics model of this study, if there is a significant network effect on vehicle operating costs, it is difficult to achieve the shift to AFV even in the long term without a policy intervention because the car market is locked in to the current structure. Network effect can be caused by an increasing return to scale in fuel supply sector as well as in maintenance service sector. It is also related to the fact that the reliability and awareness of consumers on new products increases with the growth of the market share of the new products. There are several possible policy options to break the 'locked in' structure of car market, such as subsidy on vehicle price (capital cost), subsidy on fuel (operating cost) and niche management policy. Combined policy options would be more effective than relying on a single policy option to increase the market share of AFV.

• 제어로봇시스템학회:학술대회논문집
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• 제어로봇시스템학회 2001년도 ICCAS
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• pp.170.5-170
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• 2001

As close competitions are being fought out among enterprises, they should accomplish their objectives such as reduction of cost, improvement of quality and condensation of due date, etc. For this objects, it becomes very important to manage the workflow harmoniously and to share the information efficiently between geographically dispersed users. We developed the collaborative design system, which manages various design process and enables to share design information. In this paper, Internal-based collaboration system for press die design process in the automobile manufacturer is developed with CORBA, Java and relational database system. After modeling real press die design process with UML language, workflow routing path is created by modeling data. Cost and time for ...

• Journal of Preventive Medicine and Public Health
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• 제22권2호
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• pp.223-235
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• 1989

To grasp the idea about how drugs are used under Medical Insurance Scheme, the amount and share of drug cost in the total medical fee have been reviewed and analyzed for different types of patients (in-patient out-patient), medical institutions and frequently seen diseases and following findings were revealed. In 1986, drug cost took 32.78% of total medical fee for in-patients and 32.98% for out-patients averaged over 30% share as a whole. When drug cost per case in 1980 be indexed to 100, it has shown steady growth to become 200 for in-patients and about 150 for out-patients in 1986. The contribution of drug cost to the total medical fee is, regardless of patient type-in-patients and out-patients, the highest in University hospitals and followed by General hospitals, Hospitals and Clinics in decending order That for the most frequent 10 diseases came out the highest,79 a with the essential benign hypertension of out-patients in the General hospitals, 61% for the gastric ulcer of out-patients in Hospitals and 33% for the female genital diseases of out-patients in Clinics. The drug cost of oral formula was contributed the most, 7.93% by cardiovascular agents followed by hepatic detoxicants(5.47%) and out-patients(4.93%), and that of injectable formula was contributed the most by antibiotics(24.17%), followed by protein amino-acid preparations(6.19%). The order of drug usage by specialty for the in-patients was the highest with internal medicine followed by general surgery and E.N.T, and that for the out-parients was in the order of Internal medicine, neuropsychology and Ob/Gy. This study revealed that the drug dependency was characteristically different to specialty. In view of the fact that drug cost on average exceeds over 30% of total medical fee, proper drug administration appears to be vitally important for the stabilization of the financial standing of the Medical Insurance Scheme. As a consequence, drug usage guidelines including antibiotics usage shall be established first of all and the voluntary participation for the regulation of drug usage and propagation of the guidelines to medical institutions are strongly coerced.