• Journal of Korean Society for Quality Management
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• v.31 no.3
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• pp.1-18
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• 2003

Target Costing research has a long history in the study of management control systems. However, there is very little published empirical analysis studies on Target Costing. This study investigate the impact of Target Costing practices on organizational performance. This study uses survey responses from executive at 125 Target Costing practicing firms to better understand the benefits that firms have experienced through Target Costing adoption and whether a more comprehensive implementation is worthwhile. The research results demonstrate that Target Costing has a positive and significant relationship with low cost, efficiency of R&D, and interaction facilitation. In particular, there is significant and positive relationship between organizational structure and performance. This study indicate that Target Costing is a vital management strategy to build and sustain competitive advantage.

• Asia Marketing Journal
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• v.16 no.2
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• pp.39-57
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• 2014

There has been recognition of the increasing importance of cooperation as an element of marketing strategy. Such cooperation is confined to four levels based on product development, sales promotion, pricing arrangements, and place (or distribution) mechanisms as the usual marketing 4Ps mixed (Varadarajan 1986). At present, however, little is known about the nature of tie-in promotion as a cooperative sales promotion comparing three other levels. The primary goal of this study is to examine the effect of consumer - tie-in promotion relationship on loyalty. The construct of consumer - tie-in promotion relationship is based on the previous research on consumer-brand relationship. In addition, this study divides the concept of loyalty into host brand loyalty and partner brand loyalty to reflect the characteristics of tie-in promotion including program in order to determine the effect of the consumer - tie-in promotion relationship on loyalty. The results showed that the three dimensions of the consumer - tie-in promotion relationship (i.e., commitment, intimacy, and interdependence) had significantly positive effect on program loyalty. The effect of program loyalty is significantly on both host and partner brand loyalty. This study empirically tested the relationships among consumer - tie-in promotion relationship, program loyalty, host brand loyalty, and partner brand loyalty, and then compared with the difference in the suggested model for the target customers and non-target customers. As a result, for target customers, intimacy and interdependence among dimensions of consumer - tie-in promotion relationship had significantly positive influence on program loyalty. In case of non-target customers, however, commitment and interdependence among dimensions of consumer - tie-in promotion relationship had significantly positive influence on program loyalty. Also, program loyalty had significantly positive impact on host brand loyalty and partner brand loyalty in both target and non-target customers. This study has significance in that it addresses the need to identify research and academic implications by analyzing the consumer - tie-in promotion relationship to determine the relationship between tie-in promotion and loyalty, which has not been clearly described by previous studies. Furthermore, this study builds a foundation for firms and managers actively using tie-in promotion to establish tie-in promotion strategies that can maximize loyalty for both host and partner brands from the consumers' point of view.

• The KIPS Transactions:PartB
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• v.13B no.1 s.104
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• pp.71-76
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• 2006

To obtain a correctly translated sentence in a machine translation system, we must select target words that not only reflect an appropriate meaning in a source sentence but also make a fluent sentence in a target language. This paper points out that a source language word has various senses and each sense can be mapped into multiple target words, and proposes a new translation disambiguation method based on this 'word-to-sense and sense-to-word' relationship. In my method target words are chosen through disambiguation of a source word sense and selection of a target word. Most of translation disambiguation methods are based on a 'word-to-word' relationship that means they translate a source word directly into a target wort so they require complicate knowledge sources that directly link a source words to target words, which are hard to obtain like bilingual aligned corpora. By combining two sub-problems for each language, knowledge for translation disambiguation can be automatically extracted from knowledge sources for each language that are easy to obtain. In addition, disambiguation results satisfy both fidelity and intelligibility because selected target words have correct meaning and generate naturally composed target sentences.

• Journal of the Korean Society of Fisheries and Ocean Technology
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• v.32 no.3
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• pp.241-248
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• 1996

The relationship between width of line target and distance at the limit of discrimination was examined by means of the behavioral method, for filefish Stephanolepis cirrhifer from 11 to 15cm body length. Target distance was distance from beginning of partition board to target plate, and was varied from 50cm to 200cm. The target plate was made of white acrylic resin with a vertical black line in the center. The width of line target was varied from 0.2mm to 8.0mm. Fish were trained to respond to a line target and the width of line target reduced until the minimum width required to elicit a response was established. Rate of success was expressed as the percentage of target choices in 90 trials. The line acuity of filefish was found to be 0.58 at a target distance of 50cm. The rate of success decreased slowly as line target width decreased from 8.0mm to 1.5mm, and decreased suddenly for target widths less than about 1.5mm. The width of the line target D(mm) at the limit of discrimination was shown to be an exponential function of the target distance L(cm) as follows : D=exp(9.947$\times$$10^-3$.L+0.146)

• 제어로봇시스템학회:학술대회논문집
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• 1996.10a
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• pp.145-148
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• 1996

In moving object tracking based on the visual sensory feedback, a prerequisite is to determine which feature or which object is to be tracked and then the feature or the object identification precedes the tracking. In this paper, we focus on the object identification not image feature identification. The target identification is realized by finding out corresponding line segments to the hypothesized model segments of the target. The key idea is the combination of the Mahalanobis distance with the geometrica relationship between model segments and extracted line segments. We demonstrate the robustness and feasibility of the proposed target identification algorithm by a moving vehicle identification and tracking in the video traffic surveillance system over images of a road scene.

• Korean Journal of Child Studies
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• v.24 no.4
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• pp.123-142
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• 2003

This study examined the effectiveness of a social competence program for mentally challenged(IQ 58-74) and/or somewhat autistic 6- and 7-year old children with peer relationship difficulties. The Hierarchical Model of Social Competence by Guralnick(1992) provided the framework of the experimental program. The intervention consisted of 16 sessions: 2 intervention teachers implemented each session for 90 minutes once a week. Target behaviors were to initiate interactions with others, to respond to behaviors of teachers and peers, to participate in group activities, and to express their needs to others with speech. Data on the frequencies of target behaviors, the behavior episodes and parent reports were analyzed. Most of children became to be more sociable, although there were individual differences in the changes in target behaviors.

• Journal of Institute of Control, Robotics and Systems
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• v.5 no.7
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• pp.814-820
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• 1999

We propose a target identification algorithm for visual tracking. Target identification is realized by finding out corresponding line segments to the hypothesized model segments of the target. The key idea is the combination of the Mahalanobis distance with the geometrical relationship between model segments and extracted line segments.

• Korean Journal of Fisheries and Aquatic Sciences
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• v.38 no.4
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• pp.265-275
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• 2005

A prerequisite for deriving the abundance estimates from acoustic surveys for commercially important fish species is the identification of target strength measurements for selected fish species. In relation to these needs, the goal of this study was to construct a data bank for converting the acoustic measurements of target strength to biological estimates of fish length and to simultaneously obtain the target strength-fish length relationship. Laboratory measurements of target strength on 15 commercially important fish species were carried out at five frequencies of 50, 70, 75, 120 and 200 kHz by single and split beam methods under the controlled conditions of the fresh and the sea water tanks with the 389 samples of dead and live fishes. The target strength pattern on individual fish of each species was measured as a function of tilt angle, ranging from $-45^{\circ}$ (head down aspect) to $+45^{\circ}$ (head up aspect) in $0.2^{\circ}$ intervals, and the averaged target strength was estimated by assuming the tilt angle distribution as N $(-5.0^{\circ},\;15.0^{\circ})$. The TS to fish length relationship for each species was independently derived by a least-squares fitting procedure. Also, a linear regression analysis for all species was performed to reduce the data to a set of empirical equations showing the variation of target strength to a fish length, wavelength and fish species. For four of the frequencies (50, 75, 120 and 200 kHz), an empirical model for fish target strength (TS, dB) averaged over the dorsal sapect of 602 fishes of 10 species and which spans the fish length (L, m) to wavelength (\Lambda,\;m)$ ratio between 5 and 73 was derived: $TS=19.44\;Log(L)+0.56\;Log(\Lambda)-30.9,\;(r^2=0.53)$.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.20 no.41
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• pp.213-220
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• 1997

Process capability Indices compare the actual performance of manufacturing process to the desired performance. The relationship between the capability index Cpm and the expected squared error loss provides an intuitive interpretation of Cpm. By putting the loss in relative terms a user needs only to specify the target and the distance from the target at which the product would have zero worth, or alternatively, the loss at the specification limits. Confidence limits for the expected relative loss are discussed, and numerical illustration is given.

• Journal of Arbitration Studies
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• v.27 no.1
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• pp.161-182
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• 2017

The purpose of this study is to investigate the factors of conflict formation, conflict resolution type, and relationship performance between convenience store franchise headquarters and franchise stores operated by the franchise system located in the metropolitan area. The conclusion could be summarized as follows. First, according to factor analysis based on the previous research, the factor of conflict between convenience store headquarters and franchisee was tied to three factors such as goal disagreement, doctrinal discrepancy, and interdependence, whereas conflict resolution type was linked to three factors such as cooperation type, attack type, and avoidance type. Finally, the relationship performance is tied to three factors: financial performance, long-term cooperation, and non-financial performance. Second, as a result of Hypothesis 1, the interdependence was positively correlated when the cooperative type was the dependent variable. The target discrepancy was significantly positive(+) when the aggressive type was the dependent variable. The interdependence was significantly negative(-) when the avoidance type was the dependent variable. There also was a significantly positive(+) relationship in the target disagreement. Third, for Hypothesis 2, it is shown that target inconsistency is negative(-) for all cases where financial performance, long-term cooperation, and non-financial performance are dependent variables. Fourth, for Hypothesis 3, when the financial performance is the dependent variable, only the cooperative type shows a positive(+) relationship. On the other hand, when the long-term cooperation and the non-financial aptitude are the dependent variables, the cooperative type has a significant positive(+) relationship.