• The Korean Journal of Financial Management
• /
• v.12 no.2
• /
• pp.163-184
• /
• 1995

본 논문은 금융실명제가 기업에서 발표하는 회계학적 이익정보에 대한 주식가격의 변화에 미치는 영향을 분석하였다. 이는 금융실명제실시 이후에는 기업에서 창출해 내는 기업이익이 진정한 이익에 보다 더 접근을 할 것이라 예상과 채무분석가의 기업이익에 대한 예측치는 진정한 이익에 대한 예측치이므로 금융실명제 실시 이후에는 예측오차가 감소할 것이다는 일반적 예상을 검증하기 위한 것이다. 본 논문은 먼저 1992년과 1993년 12월 결산기업에 대하여 비기대이익을 계산하여 두 해에서의 차이를 분석하였고, 계산된 비기대이익과 기업이익 공시시점에서의 비정상수익율과의 관계를 회귀분석을 통하여 분석하였다. 채무분석가의 예측치로서 대우경제연구소에서 1992년과 1993년 12월에 각각 발표한 각 상장기업의 이익에 대한1992년 및 1993년의 예상치를 각각 년도의 예상기업 이익으로 사용하고 실제로 1993년과 1994년 초에 공시되는 기업이익과의 차이를 조사하였다. 비정상수익율의 계산은 시장위험조정모형과 시장조정모형을 사용하였고 일별수익율에 의하여 측정하였다. 사건 시점은 주주총회 일을 중심으로하여 여러 사건 기간을 택하여 분석을 하였다. 실증적 분석 결과를 보면, 전체표본을 대상으로한 재무분석가의 추정치에 의하여 계산된 비기대이익의 분산이 금융실명제 실시 이후가 실시 이전에 비하여 더 크게 나타났다. 이러한 결과는 금융실명제의 실시로 인하여 재무분석가의 예측이 오히려 더 부정확하게 나타난 것이라 할 수 있다. 이러한 결과는 실명제 실시에 따라서 기업이익예측에 대한 불확실성이 더 증가를 하여 기업이익 공시시점에서의 비기대이익의 측정에서의 오차가 오히려 증가하였다는 것을 알 수 있다. 그러나 전체표본을 소그룹으로 나누어서, 1부에 속한 기업들과 대형 주기업들을 대상으로한 분석에서는 이 두 소그룹에 속한 기업들이 각각 금융실명제실시 이후가 금융실명제 실시 이전보다 비기대이익의 분산이 작게 나타났다. 이러한 결과는 1부에 속한 기업들과 대형주기업들에서 는 금융실명제실시로 채무분석가들의 이익 예측치가 더 정확성을 지니게 된 것으로 해석된다. 이익반응계수의 추정에서 예상했던 바와는 반대로 금융실명제 실시 이후에 계수의 크기가 오히려 감소하였다. 소그룹으로 나누어서 분석한 결과도 마찬가지였다. 금융실명제 실시가 기업회계이익에 미친 영향은 비기대이익의 측정을 통하여 일부 가설과 일치하는 결과를 얻었고, 이익반응계수의 측정에서는 가설과 일치하는 결과를 얻지 못하였다.

• The Journal of the Korea Contents Association
• /
• v.13 no.10
• /
• pp.140-150
• /
• 2013

The Greek sculptor, Pygmalion, created a sculpture which was perfect in shape and fell in love with it. He prayed the goddess of love, Venus to transform it into a real woman. She answered his asking, and he finally got married to her. In Bernard Shaw's movie, , the linguist, Dr. Higgins, brought a street girl, Eliza Doolittle to his home and educated her standard London dialect and upper-class manners. Unlike the Greek sculptor, Higgins changed not only her appearance but also her inner identity, then she became 'a new woman' of the age. Abby in seems to live a successful life of thorough planning and pursuing knowledge, but there is no place for her to express natural instinct and human emotion. On the other hand, Mike is a totally different type of a person from her. Like a Greek sculptor, he changes her into a woman who can truly understand other people from her heart and listen to what her inner-self says to her. The Greek myth metaphorically suggests the way to build true relationships between people of all times.

• Journal of the Korean Geographical Society
• /
• v.39 no.6 s.105
• /
• pp.933-954
• /
• 2004

This paper considers critically the conceptual development of international environmental security, and to explore some limitations which seem to have made difficult the construction of regional environmental governance among North-East Asian countries. The recently emerging concept of environmental security has turned the traditional or realistic meaning of security to the neo-liberal and the political-economic one. On the basis of a reconsideration of these newly developed meanings of security, this paper has reviewed critically some work which have focused on the concepts of environmental regime and of environmental governance. To formulate a true environmental governance, it is suggested that we need a theoretical analysis on the economic and political contexts and a practical development of civil society. From this point of view, the economic structure of labour division, the political tension and military opposition in the region, and the immaturity and exclusiveness of civil consciousness can be pointed out as some limitations of environmental security to be constructed in the North-East Asian region. A true environmental security in this region requires formation of reciprocal economic relationship, development of regional institutions for political trust among countries, and improvement of interaction between non-governmental organizations (NGOs).

• Journal of Christian Education in Korea
• /
• v.70
• /
• pp.267-302
• /
• 2022

Digital transformation, which is accelerating in each area of society due to the COVID-19 pandemic, is also having a profound effect on Christian education. A representative example of digital transformation is the emergence of a digital world called the metaverse. This study understands the metaverse as an expanded space for Christian education and explores digital storytelling as a method for faith formation. It is argued that the characteristics of digital storytelling through metaverse spaces are characterized by interactivity, agency, audiovisuality, sociality, and openness, and that modification through Christian educational frames is necessary in order for this approach to be appropriated to Christian educational practice. To this end, this study examines Anne Wimberly's story-linking approach, and Mary Hess' approach on digital storytelling, which is understood as a way of faith formation for the liberation and Christian vocation through storytelling in a digital space, focusing on authority, authenticity, and agency. It is argued that Christian education on the Metaverse should be a place for change in the Christian life and formation of vocation, and a space where participants' active responses to God's grace be practiced in a digital space in a reciprocal way. This means that learners are encouraged to participate in expressive and relational education that is practiced in the form of play and creation, responding to God's initiative in the metaverse. This study argues that for digital storytelling through the metaverse to become a process of faith formation, it is necessary to connect stories of participants with the story of God's Kingdom in the expanded digital world, aim for a reciprocal space through hospitality and listening, and promote immersive participation and holistic reflection.

• Korean Journal of Logic
• /
• v.18 no.2
• /
• pp.243-264
• /
• 2015

Roger White raised an objection, one based on Bayesianism, to the dogmatist view of perceptual justification. In his paper, "Perceptual Dogmatism and Bayesian Favoring", Ilho Park tries to show, contra Roger White, that there is no real conflict between Perceptual dogmatism and Bayesianian theory of confirmation. For this purpose, Park brings in the notions of the degree of confirmation and the favoring relation and argues that Bayesian theory, when properly understood, can yield results that are quite favorable to dogmatism. I don't think, however, that the devices that he employes actually deliver what he promises. The conflict is yet to be resolved. Probably, Bayesian theorists may be better off if they, instead of trying to resolve the conflict, consider the option of simply rejecting dogmatism.

• Journal of Ethics
• /
• no.97
• /
• pp.279-306
• /
• 2014

This study presents the leadership model that is to build of ethical and cultural leadership. This model is to operat the functions of a systemof leadership that based on the universal principles of life, that is performed bybalance and harmonized judgment of the ideal ethical oughtfulness and cultural values, and practise ethically through relationship, process, and skill of leadership. And this model turn out to lead a real impact and then overcome conflict, problem solving, motivation. To check the validity of leadership, this study analysis the case study of leadership of King Sejong. His leadership is based at heaven that on the basis of the universal principles of life. The ideal ethical oughtfulness is to cares for people and the value of the cultural is to cherish the people's will. His leadership is to be balance and harmonized judgment of the ideal ethical oughtfulness and the cultural values by practice of virtues through relationship, process, and skill of leadership. Leadership relationship is a equal role relationship that are the children of the sky, thus to be coexistence and harmonyin close collaboration. Leadership process is a process of transvaluation to ensure the validity of the values by rational discussion and persuasion. Leadership skills led to active obedience through leading by example and love of learning. King Sejong' leadership is the leadership that ethical and cultural leadership become well-implemented.

• Journal of Life Science
• /
• v.26 no.6
• /
• pp.711-720
• /
• 2016

To determine the degree of common genes and the phylogenetic relationships among genome-sequenced 680 prokaryotes, the similarities among 4,631 clusters of orthologous groups of protein (COGs)’ presence/ absence and gene content trees were analyzed. The number of COGs was in the range of 103–2,199 (mean 1377.1) among 680 prokaryotes. Candidatus Nasuia deltocephalinicola str. NAS-ALF, an obligate symbiont with insects, showed the minimum COG, while Pseudomonas aeruginosa PAO1, an opportunistic pathogen, represented the maximum COG. The similarities between two prokaryotes were 49.30–99.78 % (mean 72.65%). Methanocaldococcus jannaschii DSM 2661 (hyperthermophilic and autotrophic, Euryarchaeota phylum) and Mesorhizobium loti MAFF303099 (mesophilic and symbiotic, alpha-Proteobacteria class) had the minimum amount of similarities. As gene content may represent the potential for an organism to adapt to each habitat, this may represent the history of prokaryotic evolution or the range of prokaryotic habitats at present on earth. COG content trees represented the following. First, two members of Chloroflexi phylum (Dehalogenimonas lykanthroporepellens BL-DC-9 and Dehalococcoides mccartyi 195) showed a greater relationship with Archaea than other Eubacteria. Second, members of the same phylum or class in the 16S rRNA gene were separated in the COG content tree. Finally, delta- and epsilon-Proteobacteria were in different lineages with other Proteobacteria classes in neighbor-joining (NJ) and maximum likelihood (ML) trees. The results of this study would be valuable to identifying the origins of organisms, functional relationships, and useful genes.

• Knowledge Management Research
• /
• v.23 no.4
• /
• pp.275-294
• /
• 2022

In recent years, with the continuous integrative development of e-commerce and social media, social commerce, as a trust-centered social transaction mode, has become an important performance form of e-commerce. The good experience of online community and abundant user-generated content (UGC) attract more and more users and businesses to participate in the community contribution. In this context, the cost of accessing information is continuously decreasing, which not only makes the purchase process more concise and efficient, but also greatly increases the possibility of consumers' impulsive consumption. However, there are very few empirical studies on the internal influencing mechanism of consumers' impulsive consumption based on the characteristics of UGC for social commerce. In view of this, based on S-O-R model, this study constructs a model of consumers' impulsive consumption in the context of social commerce from the characteristics of UGC, with perceived risk as the mediating variable and tie strength as the moderating variable. The results show that content authenticity, content usefulness, and content valence of UGC have significant negative impacts on consumers' risk perception in the process of purchase decision-making, and consumers' perceived risk has a significant negative impact on consumers' impulsive consumption. Meanwhile, the tie strength between UGC producer and UGC receiver plays a moderating role between content usefulness and perceived risk, as well as between perceived risk and impulsive consumption. Finally, combined with the above findings, this study provides effective suggestions for relevant participants in social commerce in terms of business management.

• Lingua Humanitatis
• /
• v.8
• /
• pp.39-58
• /
• 2006

In Hegels Wissenschaft der Logik wird die Idee als Leben des Begriffes, objektive Vollendung und Einheit von Subjekt und Objekt bezeichnet. Die Idee ist die Einheit von Begriff und dessen Existenz und des weiteren die "allgemeine Bedeutung des wahren Seins". Die Idee ist nicht die Namensgebung einer Abstraktion der Sache als abstrakte Sache oder einer reinen Form, sondern 'das Werden zum Diesem' oder 'das Diese' des konkreten und realistischen Objektes 'Dies hier und jetzt'. Auf einer solchen logischen Bestimmung beruhend, behauptet Hegel in seiner ${\ddot{A}}sthetik$ die Gleichheit zwischen "$Sch{\ddot{o}}nheit$" selbst und der "Idee der $Sch{\ddot{o}}nheit$". "Das $Sch{\ddot{o}}ne$ selbst" ist gleichzusetzen mit der "Idee der $Sch{\ddot{o}}nheit$" und wenn die Idee in einer bestimmte Form hineinpasst, wird dies das Ideale genannt. Hier liegt der Grund, weshalb wir die Idee als Begriff, Begriff des Daseins oder Einheit des Objektes bezeichnen $k{\ddot{o}}nnen$. Die Idee ist die Einheit von Begriff und dessen $Realit{\ddot{a}}t$, jedoch ist die dominierende Kraft der Einheit der Begriff. Die Idee ist die $Totalit{\ddot{a}}t$ der subjektiven Bestimmung und nur das Werk dass mit dem Begriff passend Einheit und $Objektivit{\ddot{a}}t$ hervorbringt, ist wirklich $sch{\ddot{o}}n$. Umgekehrt gesagt bedeutet diese Aussage, dass etwas wirklich $sch{\ddot{o}}n$ ist, wenn dies zu dem Begriff passt, und dass das genau zum Begriff passende ist mit dem Begriff gleichzusetzen ist. Wie bereits $bewu{\beta}t$, hat Kant die $f{\ddot{u}}r$ den kognitiven Begriff verantwortliche bestimmende Urteilskraft und das ${\ddot{a}}sthetische$ Urteil treffende reflektierende Urteilskraft, differenziert. Im Gegensatz dazu $erkl{\ddot{a}}rt$ Hegel die Beziehung zwischen Sein und Denken, Dasein und Begriff, Begriff und Idee mit dem Blickpunkt dass das $Verm{\ddot{o}}gen$ und die Funktion der Urteilskraft selbst eine grundliegend auf Reflektion beruhende Bestimmung ist und eine auf Bestimmung beruhende Reflektion ist. Nach dieser Logik entsprechend $f{\ddot{u}}hrt$ er die Beziehung zwischen der $sch{\dodt{o}}nen$ Sache und $Sch{\ddot{o}}nheit$ zusammen. In dieser $Erkl{\ddot{a}}rung$ verwirft Hegel Kants Begriffe wie Urteilskraft und Geschmack, und verwendet vorwiegend die von seiner Lehre vom Begriff auftauchende Begriffe. Die Zielsetzung dieser Arbeit ist, den Satz in Hegels ${\ddot{A}sthetik$ "Das $Sch{\ddot{o}}ne$ ist die Idee des $Sch{\ddot{o}}nen$" auf den Grund zu gehen. Um dieses Ziel zu verfolgen, wird das epistemologische $Verh{\ddot{a}}ltnis$ zwischen Dasein und Begriff, das logische $Verh{\ddot{a}}ltnisas$ zwischen Begriff und Idee betrachtet.

• Management & Information Systems Review
• /
• v.38 no.1
• /
• pp.181-199
• /
• 2019

The purpose of this study is to examine whether or not the volatility of the 1997~1998 Asian crisis still affects the monthly stock returns of Korea, Japan, Singapore, Hong Kong and China from 1980 to 2018. This study investigated whether the volatility has already fallen to pre-crisis levels. To illustrate the possible structural changes in the unconditioned variance due to the Asian financial crisis, we use the MRS-GARCH model, which is a regime switching model. The main results of this study were as follows: First, the stock return of each country was weak in the high volatility regime except Japan resulted by the Asian financial crisis from 1997 to 1998 until March 2018, and the Asian stock market has not yet calmed down except for the global financial crisis period of 2007 and 2008. Second, the conditional volatility has been significantly and persistently decreased and eliminated after the Asian financial crisis. Thus, we could be judged that the Asian stock market was not fully recovered(stable) due to the Asian crisis including the capital liberalization high inflation, worsening current account deficit, overseas low interest rates and expansion of credit growth in 1997 and 1998, but the Asian stock market was largely settled down, except for the 2007 and 2008 in Global financial crises. Considering the similarity between the Asian stock markets and the similar correlation of the regime switching, it may be worthwhile to analyze the MRS-GARCH model.