• Korea Real Estate Review
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• v.27 no.3
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• pp.87-102
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• 2017

The purpose of this study was to compare the taxation equity of non-residential collective real estate based on its standard market prices set by National Tax Service and those for taxation set by the Ministry of Government Administration and Home Affairs with that of the apartment houses in Seoul, South Korea. The study findings were as follows. First, the analysis results of the standard market price rates of non-residential collective real estate pointed to a huge gap in the assessment rate (AR) of the taxation standards among the Gu offices. Second, there was a big coefficient of dispersion (COD) in the standard market prices of non-residential collective real estate, which confirmed the presence of horizontal inequity. Finally, there was regressive vertical inequity, which leads to the undervaluation of high-value assets, in the standard market prices of non-residential collective real estate. The evaluation of the standard market prices of non-residential collective real state should thus reflect the market prices and the addition and assessment of the land and buildings to achieve taxation equity. Based on these findings, it is hoped that this study will make a significant contribution to the improvement of the official announcement system for non-residential real estate based on real transactions during the shift to such system.

• 전기의세계
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• v.27 no.5
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• pp.33-54
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• 1978

(차례) 1.산학협동심포지업 (1)우리나라에서의 연구개발과 산학협동 (2)산학협동과 산업계의 역할 (3)산학협동의 현황과 진로 2.학술회의A (1)전력게통의 계층구조와 협조원리에 관한 연구 (2)2중층괴상회전자 유도전동기의 이론해석 (3)초고주파가열장치에 사용하는 철공진변압기의 해석적 설계 (4)한국전기기시험연구소 대전력단락 시험설비설계 (5)직류전동기제어를 위한 Thyristor Chopper정류회로에 관한 연구 (6)선로의 개폐정보를 포함하는 전력계통의 상태추정 (7)단일신경세포에 대한 ITEM 신호 특성 3.학술회의B (1)MMM-1 Computer System의 설계 및 제작 (2)Adaptive Delta Modulation System의 성능비교 연구 (3)6GHZ FMD마이크로파 무선전송장치의 개발 (4)적선도에 의한 회로망함수의 결정 (5)동맥혈압의 해석과 그의 전기적 유사모델 (6)피부감각의 정보전달 특성에 관하여 (7)선형직접회로의 공정설계 및 그 특성 조성 (8)DH L.D의 전기적포화현상에 관한 이론적 해석 (9)Potocoupler를 이용한 Isolator 4.학술회의C (1)Al-Al$_{2}$O$_{3}$ -Al박막구조의 전기적 특성 (2)이종금속에 샌드위치된 고분자물질의 단락전조 (3)유전체가 일부체워진 직 6면체의 캐비티의 다중모오드 해석 (4)반도체 가스 검지소자의 제조 및 그의 전기적 특성 (5)실리콘 산화공정에 대한 실험적 고찰 (6)진공증착법에 의한 InSb 박막제도에서 열처리효과 (7)(Ba$_{1}$-xBix) Tio$_{3}$ PTC thermistor의 첨가량의 최적건안 (8)금속박막증착시 두께조절 5.특별강연회 (1)일본에 있어서의 절력계통공학연구 (2)Linear Motor의 최근개발동향량도 높았다. valine과 leucine 및 aspartic acid, glycine과 glutamic acid, leucine과 aspartic acid 간에는 고도의 정상관, glycine과 serine, valine과 phenylalanine, threonine과 proline, phenylalanine과 arginine, methionine과 glutamic acid, histidine과 lysine 간에는 유의 정상관, 그리고 isoleucine과 lysine 간에는 유의한 부상관이 있었다. 4. lysine 함량은 단백질 함량과 정산곤, isoleucine 함량은 단빅질 함량과 부상관을 보였으며, alanine, valine, leucine 함량은 지방함량과 각각 유의한 정산관을 보였다. 5. 대두 단백질은 7.5% acrylamide gel 전기영동에 의해 품종에 따라 12～16개의 구성분으로 분리되었으며, 이들중 주구성분들은 상대이동도가 0.06(a), 0.14(b). 0.24(d) 이었고, 구성분 b의 함량이 품종간에 가장 변이가 컸으며, 구성분 b는 그밖의 주요 구성분들의 함량과 부의 상관이 있었고, 구성분 a는 단백질 함량과 정상관이 있었다. 6. 종실단백질 구성분들의 조합 특성 면에서 공시 86품종은 11개 유형군으로 분류되었으며, 우리나라와 일본품종은 미국품종에 비해 단백질구성분 조성이 훨씬 다양하였다. 7. 이동도가 매우 빠른 단백질 구성분 o(Rm 0.77) p(Rm 0.81)를 모두 갖고 있는 품종은 3품종, 모두 갖고 있지 않은 품종은 1품종이었고, 나머지 82품종은 o나 p중 한 구성분을 갖고 있었으며 그 분포율은 30 : 65 이었는데 미국계 품종은 우리나라 품종에 비해 구성분 o를 간고 있는 비율이 현저히 적었다. 8. 대두 종실은 개화후 22일까지 완만히, 그 이후 20～30일간 급속히

• Journal of Intelligence and Information Systems
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• v.24 no.3
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• pp.157-176
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• 2018

The purpose of this research is to develop a detection model for companies designated as administrative issue in KOSDAQ market using financial data. Administration issue designates the companies with high potential for delisting, which gives them time to overcome the reasons for the delisting under certain restrictions of the Korean stock market. It acts as an alarm to inform investors and market participants of which companies are likely to be delisted and warns them to make safe investments. Despite this importance, there are relatively few studies on administration issues prediction model in comparison with the lots of studies on bankruptcy prediction model. Therefore, this study develops and verifies the detection model of the companies designated as administrative issue using financial data of KOSDAQ companies. In this study, logistic regression and decision tree are proposed as the data mining models for detecting administrative issues. According to the results of the analysis, the logistic regression model predicted the companies designated as administrative issue using three variables - ROE(Earnings before tax), Cash flows/Shareholder's equity, and Asset turnover ratio, and its overall accuracy was 86% for the validation dataset. The decision tree (Classification and Regression Trees, CART) model applied the classification rules using Cash flows/Total assets and ROA(Net income), and the overall accuracy reached 87%. Implications of the financial indictors selected in our logistic regression and decision tree models are as follows. First, ROE(Earnings before tax) in the logistic detection model shows the profit and loss of the business segment that will continue without including the revenue and expenses of the discontinued business. Therefore, the weakening of the variable means that the competitiveness of the core business is weakened. If a large part of the profits is generated from one-off profit, it is very likely that the deterioration of business management is further intensified. As the ROE of a KOSDAQ company decreases significantly, it is highly likely that the company can be delisted. Second, cash flows to shareholder's equity represents that the firm's ability to generate cash flow under the condition that the financial condition of the subsidiary company is excluded. In other words, the weakening of the management capacity of the parent company, excluding the subsidiary's competence, can be a main reason for the increase of the possibility of administrative issue designation. Third, low asset turnover ratio means that current assets and non-current assets are ineffectively used by corporation, or that asset investment by corporation is excessive. If the asset turnover ratio of a KOSDAQ-listed company decreases, it is necessary to examine in detail corporate activities from various perspectives such as weakening sales or increasing or decreasing inventories of company. Cash flow / total assets, a variable selected by the decision tree detection model, is a key indicator of the company's cash condition and its ability to generate cash from operating activities. Cash flow indicates whether a firm can perform its main activities(maintaining its operating ability, repaying debts, paying dividends and making new investments) without relying on external financial resources. Therefore, if the index of the variable is negative(-), it indicates the possibility that a company has serious problems in business activities. If the cash flow from operating activities of a specific company is smaller than the net profit, it means that the net profit has not been cashed, indicating that there is a serious problem in managing the trade receivables and inventory assets of the company. Therefore, it can be understood that as the cash flows / total assets decrease, the probability of administrative issue designation and the probability of delisting are increased. In summary, the logistic regression-based detection model in this study was found to be affected by the company's financial activities including ROE(Earnings before tax). However, decision tree-based detection model predicts the designation based on the cash flows of the company.

• Broadcasting and Media Magazine
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• v.10 no.1
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• pp.85-98
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• 2005

About the phenomenon of being imaged of everything, the scholars of the humanities who had studied on the simple reason structure in a text have been in a big agony how accept it. Especially, semiologists have studied about this for a long time and the points at issues of Saussure, Peirce as well as Umbeto Eco are more outstanding. Being based upon his philosophic interesting from medieval esthetics to modern semiotics, Eco was very concerned about the field of general esthetics and poputar arts like television and cartoons. He connected the mutual open-relations between 'signifier' and 'signified' debated in Semiotics with the open and vague modern arts and regarding it as a deviation from the custom, intensively studied the film-media. Saussure is a representative figure of semiotics and explained Sign and the character of semiotics as the division into two parts such as signifier/ signified, form/ substance, langue/ parole, synchrony/ diachrony. The triadic semiotics (the theory that Sign is composed of the triadic structure like sign, referent and interpretant) of Peirce put the new item- 'interpretant' in sign and referent to connect them and open the possibility to introduce time in to the Sign. In this paper, I try to analyze a cartoon film in the semiotic structure with the systemic, reasonable and logical approach and analysis as as possible. While the images shown through a film were depended on the romantic and impressional judge in the past, due to semiotics, it' s quite possible to correlate the procedure of symbolization to social coherence so that we analyze the incredible power of images to suck audiences with the systemetic Sign. I accept all ot film-images including a cartoon film as not the simple esthetic arts but a social custom and system, want to serve as a aid to properly understand world and humanbeings and prevent the film-image from being mystic. A cartoon and a cartoon film which were begun with the link of a text and an illustration give shape to all of images such as materials, places and even thoughts with a cartoon icon existed in only a cartoon. A cartoon and a cartoon film simply and exquistely conceptualize the complex and vague attribute of an organic creature and extend them infinetly beyond language. However, it can be exploited as a mysticism to temptate the general public and a faking material. In addition to that, it can distort our world-knowledge engaging a political power and the massive power of mass media. In this paper, being based on semiotics to approach a cartoon film in a scientific and organic system, I conclude that a non-linguistic cartoon expression is entangled with the manifold signs and implies the supplementary meanings just like a regular linguistic expression. It remarks that the iconic images of a cartoon film are composed of the social codes and can be analyzed on grounds of a linguistic system.

• Management & Information Systems Review
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• v.35 no.1
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• pp.189-206
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• 2016

It was required to attach the documents on the details of external audit including the number of the participants in external audit, audited parts and audit times under the Article 7-2 on the audit report to the accounting audit report from 2014 in accordance with the amendment to the Act on External Audit of Stock Companies. This study aim to calculate the audit fee based on the estimated cost of service calculation of the government contribution agencies by reflecting the implementation of the revised external audit. This study calculated the audit fee for the target company (a listed company assumed to have no internal control risks and relevant audit risks for unqualified opinion in the previous year, 100 billion won of total amount of asset, manufacturing company in the previous year and preliminary client request) by putting together four items of expenditure including employment costs, expenditure, general management expenses and profit in accordance with the calculation system of cost of service under the State Contract Act. Then, it used the data collected from the documents on the details of the revised external audit after requesting estimation on the target company with the estimated cost to Big-4 accounting firms to identify the participants and times of the accounting audit. The employment costs applied 150% of participation rate of the base price of employment costs for the academic research service cost in 2014, the expenditure used the average value of accounting firms of corporate business management analysis of the Bank of Korea (2013), the general management expenses applied 5% of the general management rate of service business under Article 7-1 of the Enforcement Rule of the Act on Contracts to which the State is a Party and the profit applied 10% of profit rate of service business under Article 7-2 of the Enforcement Rule of the Act on Contracts to which the State is a Party. Based on the calculation of the estimated costs by applying the above, the audit fee was estimated at 50,617,769won. Although the result is not the optimal audit fee, it may be used as a basic scale to compare the audit fees of companies without criteria. Also, such amendment to the Act on External Audit of Stock Companies may improve independence of auditors and transparency of the accounting system rather than previous announcing only the total audit times.