• Journal of Information Technology Services
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• v.8 no.3
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• pp.67-81
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• 2009

This study aims to test the valur relevance of development cost particularly focusing on IT firms of KOSDAQ. Test period is from 2005 to 2007 and the samples are 2,271 year-firms including 1,692 firms that reported development cost in financial statements. The basic test model is a modified Ohlson(1995)'s linear model. The empirical results show that there is the negative relation between stock price and development cost reported as asset. It means that development costs reported as asset is considered as expense in the market. It implies that development activities of KOSDAQ IT firms is not related to market-leading technologies or goods. Otherwise it might reflect the conservative valuation of market on the unstability of KOSDAQ market itself.

• International conference on construction engineering and project management
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• 2011.02a
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• pp.176-181
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• 2011

A role of cost modeler is that of facilitating design process by the systematic application of cost factors so as to maintain sensible and economic relationships between cost, quantity, utility and appearance. These relationships help to achieve the client's requirements within an agreed budget. The purpose of this study is to develop a parametric cost estimating model for the early design stage by using the multi-dimensional system of OLAP (On-line Analytical Processing) based on the case of quantity data related to architectural design features. The parametric cost estimating models have been adopted to support decision making in the early design stage. These models typically use a similar instance or a pattern of historical case. In order to effectively use this type of data model, it is required to set data classification and prediction methods. One of the methods is to find the similar class in line with attribute selection measure in the multi-dimensional data model. Therefore, this research is to analyze the relevance attribute influenced by architectural design features with the subject of case-based quantity data used for the parametric cost estimating model. The relevance attributes can be analyzed by Analytical Characterization. It helps determine what attributes to be included in the OLAP multi-dimension.

• Asia-Pacific Journal of Business
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• v.9 no.3
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• pp.71-82
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• 2018

This study verifies whether the sustainable tax strategy provides unique information on earnings persistence and brings about the difference of value relevance of accounting information. Sustainability is measured by the 5-year coefficient of variation in cash ETR, such as in McGuire et al.(2013), which measures variability in long-term performance of tax avoidance. The value relevance of accounting information in this study is modified by the Ohlson model(1995), which explains the value of the firm by using accounting information such as net assets and net income and other non-accounting information. The samples of this study are the firms listed on the securities market from 2004 to 2015 and the final samples are 3,133 firm-year. The results of this empirical analysis show that the value relevance of accounting information increases as firms have long-term and sustainable tax strategies. Most of the prior studies on tax strategies have examined the tax minimization strategy that minimizes the tax cost. However, this study is different in that the sustainability of the tax strategy affects the value relevance of accounting information. The results of this study will be useful for the users to make decision using the value relevance of accounting information.

• Journal of Korea Society of Industrial Information Systems
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• v.16 no.4
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• pp.139-149
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• 2011

Smartphone is a new information technology that converges PDA into a mobile phone. Based on the Technology Acceptance Model, this study examines factors influencing the intention to use smartphone. Independent variables of this research are composed of the subjective norm, innovativeness, perceived usefulness, perceived ease of use, perceived enjoyment, cost relevance. Questionnaires are collected from 289 students who are using a smartphone. The results are following: first, the subjective norm, innovativeness, perceived usefulness, the perceived enjoyment, and cost relevance have positive effect on the intention to use smartphone, but the perceived ease of use has not. Second, the perceived enjoyment is found to be the strongest predictor of the intention to use.

• Journal of the Korean Society for Library and Information Science
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• v.22
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• pp.361-396
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• 1992

The purpose of this study is to verify the correlations between the amount of the online searcher's search experience and their search effect. In order to achieve this purpose, the 28 online searchers working at the chosen libraries and information centers have participated in the study as subjects. The subjects have been classified into the two types of cognitive style by Group Embedded Figure Test. As the result of the GEFT, two groups have been identified: the 15 Field Independance ( FI ) searchers and the 13 Field Dependance ( FD ) searchers. The subject's search experience consists of the 3 elements: disciplinary, training, and working experience. In order to get the data of these empirical elements, a questionnaire have been sent to the 28 subjects. An online searching request form prepared by a practical user was sent to all subjects, who conducted searches of the oversea databases through Dialog to retrieve what was requested. The resultant outcomes were collected and sent back to the user to evaluate relevance and pertinence of the search effect by the individual. In this study, the search effect has been divide into relevance and pertinence. The relevance has been then subdivided into the 3 elements : the number of the relevant documents, recall ratio, and the cost per a relevant document. The relevance has been subdivided into the 3 elements: the number of the pertinent documents, utility ratio, and the cost per a pertinent document. The correlations between the 3 elements of the subject's experience and the 6 elements of the search effect has been analysed in the FI and in the FD searchers separately. At the standard of the 0.01 significance level, findings and conclusions made in the study are summarised as follows : 1. There are strong correlations between the amount of training and the recall ratio, the number of the pertinent documents, and the utility ratio on the part of FI searchers. 2. There are strong correlations between the amount of working experience and the number of the relevant documents, the recall ratio on the part of FD searchers. However, there is also a significant converse correlation between the amount of working experience and the search cost per a pertinent document on the part of FD searchers. 3. The amount of working experience has stronger correlations with the number of the pertinent documents and the utility ratio on the part of FD searchers than the amount of training. 4. There is a strong correlation between the amount of training and the pertinence on both part of FI and FD searchers.

• Korean Medical Education Review
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• v.25 no.3
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• pp.273-284
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• 2023

According to the World Health Organization, for medical schools to fulfill their obligation of social accountability, it is necessary for medical education, research, and service areas to ref lect the healthcare system's relevance, quality, cost-effectiveness, and equity. This study utilized Boelen and Heck's (1995) social accountability grid model to analyze the degree to which the Accreditation Standards of Korean Institute of Medical Education and Evaluation 2019 (ASK2019) standards apply the World Federation for Medical Education's (WFME) standards. The social accountability characteristics of the former were compared to those of the WFME, the Liaison Committee on Medical Education, and the Australian Medical Council. Experts with experience and certification in medical education and evaluation classified the ASK2019 standards according to the grid model, evaluated social accountability perspectives, and categorized them according to the process, content, and outcome. Of the 92 standards, 61 (66.30%) were selected as social accountability standards; these encompassed all areas. There was a particular focus on outcome-related areas, such as "mission and outcomes," "student assessment," "educational evaluation," and "continuous improvement." Education and quality were the most common (33, 54.11%), followed by 18 standards related to education and relevance. However, the standards on cost effectiveness and equity corresponding to education, research, and service were significantly insufficient. As a result of classification using a logic model, many criteria were incorporated into the process, producing results similar to those of international accreditation institutions. Therefore, to fulfill medical schools' social accountability, it is necessary to develop cost effectiveness and equity standards with reference to grid models and expand them beyond education to include research and service areas. Developing content and outcome standards is also required.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.6 no.9
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• pp.7-18
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• 1983

In this paper, I have approached the problem of scheduling that can be reasonably cost down and duration down in the tenement house by using PERT/CPM technics. The tenement house of 'M' construction company consistute 78 element workings in total. I made out the net-work scheduling through 78 element workings, after calculating by computer, G-COS 101, I reduced the duration and cost by MCX, and then enforced from the least cost slope to six times. Resulty, I attained PERT/CPM scheduling for construction scheduling ; a) Make Possible the effectiveness budgeting control b) How the scientific materials c) Make possible the reasonably decision making d) Strengthen the material control by relevance of element workings e) Make possible the duration down through the least cost.

• International journal of advanced smart convergence
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• v.12 no.4
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• pp.177-181
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• 2023

User reviews posted in the application market show high relevance with the satisfaction of application users and its significance has been proven from numerous studies. User reviews are also crucial data as they are essential for improving applications after its release. However, as infinite amounts of user reviews are posted per day, application developers are unable to examine every user review and address them. Simply addressing the reviews in a chronological order will not be enough for an adequate user satisfaction given the limited resources of the developers. As such, the following research suggests a systematical method of analyzing user reviews with a cost-benefit analysis, in which the benefit of each user review is quantified based on the number of positive/negative words and the cost of each user review is quantified by using function point, a technique that measures software size.

• Land and Housing Review
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• v.1 no.1
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• pp.1-7
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• 2010

Case-based reasoning (CBR) method can make estimators understand the estimation process more clearly. Thus, CBR is widely used as a methodology for cost estimation. In CBR, the quality of case retrieval affects the relevance of retrieved cases and hence the overall quality of the reminding capability of CBR system. Thus, it is essential to retrieve relevant past cases for establishing a robust CBR system. Case retrieval needs the following tasks to obtain appropriate case(s); indexing, search, and matching (Aamodt and Plaza 1994). However, the previous CBR researches mostly deal with matching process that has limits such as accuracy and efficiency of case retrieval. In order to address this issue, this research presents a CBR cost model for building projects that has two-step retrieval process: decision tree and nearest neighbor methods. Specifically, the proposed cost model has indexing, search and matching modules. Features in the model are divided into shape-based and scale-based attributes. Based on these, decision tree is established for facilitating the search task and nearest neighbor method was utilized for matching task. In regard to applying nearest neighbor method, attribute weights are assigned using GA optimization and similarity is calculated using the principle of distance measuring. Thereafter, the proposed CBR cost model is developed using 174 cases and validated using 12 test cases.

• Korean Management Science Review
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• v.34 no.1
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• pp.71-84
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• 2017

The purpose of this study is to extract the characteristic cost through the time series analysis of each cost from 2003 to 2014, and to grasp the performance and relevance of the enterprise. Therefore, in this section, we analyzed the time-series analysis of selling, administrative, and non-operating expenses as described above. First, depreciation cost, advertising cost, transportation cost, research cost, current research cost, and ordinary development cost were extracted as the variables of interest to be verified in the empirical analysis. However, in the analysis of non-operating expenses, we could not extract the specific cost, but we could grasp the time-series flow of cost data before and after two epochs such as financial crisis and introduction of IFRS obligation. The results of this study show that sales management costs have a positive (+) effect on firm value. Empirical analysis confirms that management is trying to increase or decrease the cost This can be confirmed by the empirical results of this paper. At present, general enterprise accounting is done through ERP system. However, since the ERP system does not have an analysis system for each sales and management cost, the current system has difficulty in knowing the budget item for each cost each time the expenditure resolution for each cost item is made, It is a reality that the expenditure plan must be managed separately and it is inconvenient to keep it. However, if this practical difficulty is solved by the cost analysis system such as sales management cost, the present accounting information system will be further developed. Furthermore, the management will increase the profit item It is thought that coordination actions can also be prevented in advance.