• 한국중재학회지:중재연구
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• 제10권1호
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• pp.26-46
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• 2000

International arbitration has been recognized as an effective dispute resolution method. Among the arbitration institutions, the ICC(International Chamber of Commerce) international court of arbitration is one of the most well-known and frequently chosen organizations to which international claimants have resorted, when they were confronted with international disputes. In this paper, costs in the ICC arbitration are compared with those in the KCAB(Korean Commercial Arbitration Board) arbitration. seeking efficient ways to reduce the costs while maximizing the quality of arbitral awards. Three main points about costs in the ICC arbitration and the KCAB arbitration are discussed and analysed, First, the cost structures are analysed and decomposed into manageable units. Second, the cost allocation is discussed to clarify its proportional responsibility among the arbitration parties. Third, how advances in arbitration costs are conducted is examined to explore a well established procedure of arbitration. In conclusion, the KCAB arbitration procedure has been found faster and cheaper than the ICC arbitration procedure in terms of time and costs, respectively. However, it can be cautiously suggested that the quality of arbitral awards made by the KCAB is not necessarily higher than that made by the ICC.

• 기술혁신연구
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• 제5권1호
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• pp.67-89
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• 1997

This study investigates the factors determining accounting method for R&D costs (capitalizevs. expense) in Korea. Using agency theory and other economic factors, probit and regression model have been developed to distinguish between firms choosing different accounting alternatives for R&D costs. The results are consistent to debt contract, R&D burden and regulation hypotheses both in probit and regression analysis. The size variable has opposite sign in univariate t-test and probit analysis, which may be due to the differences of political environment between Korea and the US. Generally, the results are consistent to those of previous research. The evidence suggests that larger firms with higher leverage and larger burden of R&D costs are more likely to capitalize R&D costs, while regulated firms are more likely to expense R&D costs.

• 산업공학
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• 제18권3호
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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.

• 한국산학기술학회논문지
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• 제13권1호
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• pp.164-168
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• 2012

본 논문에서는 차입원가의 회계처리에 대한 기업회계와 세무회계의 차이를 줄이는 방안을 제시하였다. 일반 기업회계기준의 차입원가자본화 회계처리는 KIFRS와 일치시키는 방향으로 개정할 필요가 있다. 적어도 비상장기업에 대해서는 법인세법에서 건설자금이자의 손금불산입 규정을 적용하지 않아도 되도록 허용하는 것이 바람직하다. 세무회계상 자본화대상자산의 범위를 기업회계와 일치시키는 방안을 검토할 필요가 있다.

• 한국항만경제학회지
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• 제22권1호
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• pp.1-15
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• 2006

This paper analyzes how levels of logistics standardization are related to logistics costs. The study surveyed ratios of standard pallet use in order to measure levels of firms' standardization in logistics management. Research focused on how firms' logistics costs were related to their levels of logistics standardization and ratios of standard pallet use. After measuring use of standard pallets and logistics costs, optimal levels of logistics standardization were estimated based on survey data. Logistics costs and standardization were more related to labor than to freight volume or export. Results indicated that firms could reduce logistics costs by raising levels of logistics standardization; optimal levels of standard pallet use out of Korean firms' total manufacturing cargo volume were estimated at 44.26% for multi-standard pallets and 57.99% for a single standard pallet (a unit load system). The study demonstrated that adopting a single standard pallet results in better cost saving logistics systems than use of multi-standard pallet types. These results may explain why firms pursue standardization in logistics systems.

• 한국철도학회:학술대회논문집
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• 한국철도학회 2009년도 춘계학술대회 논문집
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• pp.177-183
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• 2009

This paper deals with the topical problems of the Life Cycle Costs in connection with the rolling stocks. the LCC philosophy has already entered the third decade. this philosophy contributed towards the new relationship's comprehension between railway vehicle producers' and railway vehicle users' sphere. this leads together to the technical-economical solution convenient for the both sides. In the point of manufacturer, It is said that low operational costs could be reached using a well-designed and structured maintenance program. this is due to the proper technical analysis of critical components that leads to low costs of maintenance and a superior reliability without increasing the capital investment. but, This paper presents both topical experiences with the LCC models for the railways vehicles and also procedures during Life Cycle Costs calculations. In conclusion I want to introduce how to calculate LCC & what kinds of softwares are used based on VVVF EMU vehicle

• 한국전산구조공학회:학술대회논문집
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• 한국전산구조공학회 1999년도 가을 학술발표회 논문집
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• pp.249-256
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• 1999

This study is intended to propose a systematic procedure for the development of the reliability-based seismic safety and cost-effective Performance criteria for design and upgrading of long span PC bridges. In the paper, a set of cost function models for life cycle cost analysis of bridges is proposed. The total life cycle cost functions consist of initial cost and direct/indirect damage costs considering repair/replacement costs, human losses and property damage costs, road user costs, and indirect regional economic losses. The damage costs are successfully expressed in terms of Park-Ang median global damage indices and damage probabilities. The proposed approach is successfully applied to model bridges in both regions of a moderate seismicity area like Seoul, Korea and a high one like Tokyo, Japan. It may be expected that the proposed approach can be effectively utilized for the development of cost-effective performance criteria for design and upgrading of various types of bridges as well as long span PC bridges.

• 산업경영시스템학회지
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• 제33권1호
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• pp.24-32
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• 2010

The first full-scale u-City operation has started in Dongtan u-City. As local cities take over and operates the u-City, unexpected issues arise such as securing the budget of operating costs and self-providing the costs with business models utilizing the u-City assets. The paper presents a strategy for solving these issues. The strategy provides a foundation(infrastructure) for long-term operation models which may reduce the long-term operation costs. In order to establish the economic operating framework of u-City, suggested are some cost-reduction models based on the operating costs structure. For each model, a base framework with comparative analysis of operating costs is provided. With these models, each u-City may select a relevant model according to the characteristics of it. We hope that the framework provides the foundation for efficient and sustainable u-City operations.

• 한국항만경제학회지
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• 제21권3호
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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.

• 산업공학
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• 제18권2호
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• pp.126-135
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• 2005

Since the alcohol involves a wide variety of adverse health and social consequences, there is a strong need for improved estimates on economic costs and benefits of alcohol drinking to reduce the social alcohol abuse and to obtain some useful informations for targeting programs. However, there is no research for the intangible costs and benefits so far that are essential to estimate the real overall costs and benefits incurred by alcohol use. Thus this paper finds out and represents a general model for estimating the intangible costs and benefits by use of alcohol demand curve. The calculated monetary values, as a example, of them in 2002 show as big as 7,900 billion won and 4,200 billion won respectively.