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As the manufacturing environment moves to computer‐integrated manufacturing and the products that are manufactured are diverse, conventional cost systems can report seriously distorted product costs. Discusses the solutions to these problems. Activity‐based costing, initiated and popularized by Robin Cooper and Robert S. Kaplan, can solve these distorted problems. Activity‐based costing (ABC) is defined as “the collection of financial and operation performance tracing the significant activities of the firm‐to‐product cost”. Discusses the ABC system design and ABC implementation. The five steps in the design of an ABC system are: aggregate actions into activities; report the cost of activities; identify activity centres; select first‐stage cost drivers; and select second‐stage cost drivers. The implementation plan consists of seven phases: an ABC seminar; a design seminar; design and data gathering; progress meetings; an executive seminar; result meetings; and interpretation meetings.

The purpose of this paper is to examine the nature of the China–North Korea alliance that has been often described as “Lips and Teeth” or “Blood Tied.”

In order to make accurate assessment of the China–North Korea relations, this paper conducts indepth historical analysis of the relations. The relations between two countries were formed in 1940s and lasts until today.

However, by looking into the history of two countries, this paper argues that the bilateral relations are not an extraordinary but an ordinary state-to-state relations dictated by national interests. Changes in their calculus of national interests affect their relations. They cooperate with each other when they see mutual benefit in doing so and tension arises when there is a conflict of interests. What should be noted is that the changes in the nature of relations is different from the deterioration in the relations. Recent improvement of their relations supports this paper’s argument.

This paper suggests new look at the China–North Korea relations that has been considered as an extraordinary relations. The findings of this paper suggest that the alliance relation is not different from other state-to-state relations where conflict and cooperation occurs based on their national interests.

Digital stickers are being used frequently due to a rapid increase in the usage of mobile messenger services. Moreover, characters featured on digital stickers are being used as spokes-characters for brand marketing and advertisements. These characters create positive consumer attitude toward the brand and the brand's product or service.

Based on 307 surveys collected in Korea, this paper examines the relationship between the dimensions of the characters and the usage intention of an Internet-only banking service.

Results indicate that unlike conventional spokes-characters, the expertise of sticker characters does not have an influence on usage intention. However, all three dimensions of characters are effective in forming a positive brand equity, and this has a mediating role in enhancing usage intention.

Current research has brought academic attention to characters featured on digital stickers and have verified their significant role. Moreover, in an Internet-only banking context, branding strategy is an effective way to encourage customers to use services. Theoretical implications are addressed, as are implications for managers who are looking for a character that will execute effective marketing campaigns.

The purpose of this paper is to investigate how the public views two corporate social responsibility (CSR) initiatives practiced by a Major League Baseball (MLB) team. This study examined the role of perceived fit between an MLB team and its two CSR initiatives in shaping consumers’ intentions to support the team’s CSR efforts.

A between-subjects experiment (n=207) was conducted using Amazon’s Mechanical Turk to examine the impact of CSR fit on consumers’ patronage intentions.

The results of this study showed that consumers’ perceived fit between sports teams and their CSR has a positive impact on consumers’ patronage intentions. The values-driven and strategic-driven attributions of the team’s CSR initiatives were positively associated with their patronage intentions.

Both the values-driven and strategic-driven attributions were positively associated with consumers’ patronage intentions, while previous studies suggested negative association between strategic-driven attributions and consumer behaviors. The findings indicate that consumers do not view professional sports teams’ strategic-driven CSR initiatives to be negative business practices. This could result from the fact that CSR initiatives have become a prevalent and expected organizational practice.

This study contributes to the literature of CSR within the context of professional sports teams as corporations. The findings of this study suggest that professional sports teams could benefit from CSR initiatives when the teams select social causes with which consumers could infer values-driven and strategic-driven attributions.

The purpose of this paper is to examine regional voting patterns in South Korea using the results from six presidential elections since the 1990s.

A χ² test was used to determine the municipalities where a regional voting pattern emerged, and λ correlation coefficients were calculated to examine changes in the regional voting patterns.

The analyses lead to three key findings. First, voting patterns differ in Yeongnam and Honam: regional voting in Yeongnam is getting weaker, it remains strong in Honam. Second, the tendency to vote along regional lines decreased significantly in the election in which the Honam party fielded a candidate with a Yeongnam appeared identity. Third, regional voting patterns declined but then stabilized at a constant level, regardless of the candidates’ local identity, which was confirmed in “Bu-Ul-Gyeong.”

This paper can empirically verify the manifestation of regional voting pattern and confirm the trend. It is possible to derive a condition for suppressing the regional voting pattern.

The purpose of this paper is to examine the characteristics of e‐shopping malls by using Kano's two‐dimensional quality model; also to determine the salient quality attributes, including those attributes that increase customer satisfaction and technological characteristics that are essential for the use of e‐shopping malls, to provide important strategic implications.

In this regard, the paper is divided into Study 1 and Study 2. Study 1 uses Kano's two‐dimensional quality model to determine the characteristics of e‐shopping malls, whereas Study 2 analyzes the relationship among e‐shopping malls' characteristics, customer satisfaction, flow experience, and trust.

According to the results of Study 1, communication quality and marketing activity reflected one‐dimensional quality attributes. In addition, brand recognition was an attractive quality attribute, whereas interface quality, system security, and information quality were must‐be quality attributes. According to the results of Study 2, communication‐related attributes of e‐shopping malls did not have significant effects on customer satisfaction, whereas other attributes such as brand recognition, marketing activity, interface quality, system security, and information quality directly influenced customer satisfaction.

The results also have important implications for researchers. First, the quality dimensions of e‐shopping malls can be identified through an empirical analysis based on Kano's model. This indicates that the quality attributes of e‐shopping malls can be better examined by using a two‐dimensional quality model than by using a one‐dimensional quality model. Second, the authors not only extracted the quality dimensions based on Kano's model but also examined customer satisfaction, flow experience and trust to verify their relationships, providing a better understanding of the effective quality management of e‐shopping malls.

Previous studies considering various types of e‐shopping malls have focused on the design and functions of e‐shopping mall web sites; the elements that vitalize e‐commerce and the key factors influencing the success of e‐commerce; and the factors influencing customer satisfaction and purchase intentions. Most of the literature on e‐shopping malls have typically approached this topic by using a one‐dimensional method relying on whether the physical/technological attributes of e‐shopping malls are fulfilled. This paper expands the horizon by incorporating a systematic approach to web service qualities using Kano model, which is a multi‐dimensional model.

The purpose of this paper is to present the procedure and results from instrumented flight test performed on the flapping MAVs being developed by the authors. A test is performed using a test measurement system to obtain the real characteristics of the flapping vehicles during their flight.

The test is performed in an indoor flight test facility, equipped with a motion capture system and tracking cameras. Spatial position data are obtained from the vehicles with retro‐reflective tracking markers attached. A quantitative analysis is carried out through the investigation and interpretation of the test data for the flight performance assessment of the vehicles.

The finding of the analysis addresses that the test enabled the numerical measurement of vehicles' flying performance and shows the present vehicles have combined characteristics of both birds and insects.

The test metrics attempted in the present study are applicable to the test and evaluation of general flapping micro air vehicles. Thus, this testing method will be useful for the development of future micro air vehicle system.

Full‐scale instrumented flight test and measurement of performance parameters of flapping micro air vehicles other than visual observation are unprecedented and expected to present the guideline of systematic test and evaluation of flapping micro air vehicles.

The issue of the reunification of North and South Korea attracted worldwide attention in June 2000, when the historic summit meeting between the two top Korean leaders was held in North Korea. Although recently the two Koreas have stepped up their efforts toward reconciliation, international scholars and researchers in Korean studies seem to agree that Korean reunification will be slow and difficult. For this reason, they are researching possible solutions to the critical problems involved, and thus there has been an upsurge of published materials on reunification. This annotated bibliography aims to serve as a guide to these materials. Although this bibliography is selective in that it is limited to literature published in English since 1996, it has wide content coverage and includes books, journals, government publications, special reports, research papers, and Websites. Given the complicated and dynamic situation in Korea, this bibliography will be of use to those who are concerned with Korean reunification.

After the Korean War, South Korean politics was dominated by national security concerns. Reversing Carl von Clausewitz's well-known dictum, in South Korea, “politics is the continuation of war by other means.” Until the late 1980s, politics in South Korea was far from democratic. South Korea had five direct presidential elections (1987, 1992, 1997, 2002, and 2007) and six national assembly elections (1988, 1992, 1996, 2000, 2004, and 2008) after the democratic transition of 1987. In 1992, a civilian candidate, Young Sam Kim, was elected president. Young Sam Kim (1993–1998) prosecuted and punished former generals turned presidents Doo Hwan Chun (1980–1988) and Tae Woo Roh (1988–1993) for corruption, mutiny and treason in 1995. Dae Jung Kim (1998–2003) was elected president in 1997. For the first time in South Korean political history, regime change occurred between a ruling party and an opposition party.

In this chapter, the change and continuity of civil–military relations through the fluctuating dynamics of the democratic transition and consolidation in South Korea is examined. A positive consolidation of democratic reform is one that, while securing indisputable civilian supremacy, grants the military enough institutional autonomy for the efficient pursuit of its mission. Civilian supremacy should be institutionalized not only by preventing military intervention in civilian politics but also by ensuring civilian control over the formation and implementation of national defense policy.

In sum, despite three terms of civilian presidency, civilian supremacy has not yet fully institutionalized. Although significant changes in civil-military relations did occur after the democratic transition, they were not initiated by elected leaders with the intention of establishing a firm institutional footing for civilian supremacy. South Korea's political leaders have not crafted durable regulations and institutions that will sustain civilian control over the military.

More than six decades, Korea is still divided. The most highly militarized zone in the world lies along the demilitarized zone. How to draw the line prudently between seeking national security and promoting democracy shall be the most delicate task facing all the civilian regimes to come in South Korea. That mission will remain challenging not only for civilian politicians but also for military leaders.