• Journal of Digital Convergence
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• v.18 no.2
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• pp.235-247
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• 2020

The Mutual Financial Cooperatives(MFCs) in Korea need to make efforts to increase efficiency and productivity in order to secure stable and sustainable growth and competitiveness. Therefore, this study analyzes the efficiency and productivity of MFCs from 2012 to 2018 and suggests some implications. The methodology employed is a Dynamic-Network Slacks-Based Measure(DNSBM) Model. The findings from an empirical study include that first, on average efficiency scores of the institutions, NH(0.225) showed the highest overall efficiency, and followed by SH(0.128) and MG(0.126). After 2015, most of the MFCs' efficiency scores had risen until to 2018. Second, in divisional analysis, the inefficiency in creating the high profitability-stage had been greater than establishing-funds-stage. Third, in projection analysis of Division 2, the inefficiency of the output factors such as interest income and operating income was severe. Fourth, the results from the Malmquist Productivity Index analysis of Division 1 of the fist-stage illustrate that all three MFCs showed minus catch-up effects. Also, a soundness from reducing bad loans and expansion of loans in combination with generating various ways of creating profits besides the interest income is urgently needed for Korean MFCs.

• Journal of Digital Convergence
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• v.14 no.8
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• pp.163-175
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• 2016

The purpose of this study is to provide an efficient internal control system formation incentives for company and to confirm empirically usefulness of the internal accounting control system for financial institutions by analyzing whether the internal control vulnerabilities of companies related significantly to the classification and assessment of soundness of financial institutions. Empirical analysis covered KOSPI, KOSDAQ listed companies and unlisted companies with more than 100 billion won of assets which have trading performance with "K" financial institution from 2008 until 2013. Whereas non-internal control vulnerability reporting companies by the internal control of financial reporting received average credit rating of BBB on average, reporting companies received CCC rating. And statistically significantly, non-reporting companies are classified as "normal" and reporting companies are classified as "precautionary loan" when it comes to asset quality classification rating. Therefore, reported information of internal control vulnerability reduced the credibility of the financial data, which causes low credit ratings for companies and suggests financial institutions save additional allowance for asset insolvency prevention and require high interest rates. It is a major contribution of this study that vulnerability reporting of internal control in accordance with the internal control of financial reporting can be used as information significant for the evaluation of financial institutions on corporate soundness.

• Journal of Digital Convergence
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• v.19 no.8
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• pp.141-149
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• 2021

This study investigated the effect of accounting information on dividend policy as a measure of corporate conservatism from the perspective of the internal accounting management system. The verification is based on a sample of 543 companies listed on securities (excluding KOSDAQ and financial industry) among the Bank of Korea (2019) 「2018 Corporate Management Analysis」 and company analysis of the Korea Productivity Center (financial data disclosed as listed companies as a December settlement company) was composed. Using SPSS 22, empirical analysis was conducted using exploratory factor analysis and regression analysis. The first is the verification related to corporate conservatism and the role of dividend policy, and it is verification of whether internal accounting management influences financial decision-making. Second, if internal accounting management exists, it is a verification of how conservatism and investment policies (in-house reserve, debt borrowing, capital increase, dividends, etc.) affect the corporate value according to accounting information. As a result, from the perspective of the internal accounting management system, it was found that among the variables of accounting information, profitability can have a positive effect on corporate conservatism and dividend policy as a corporate valuation method of reinvestment. In addition, it has been proven that corporate conservatism has an effect on profitability-to-value through capital accumulation and reinvestment such as surplus and internal reserves. In the future, we will study and discuss the complementarity of corporate conservatism and dividend policy in relation to governance structure and improvement of the internal accounting management system.

• Korean Journal of Plant Taxonomy
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• v.50 no.4
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• pp.453-474
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• 2020

Here, we present an updated checklist based on voucher specimens of vascular plants for Gasan Mt. which is located in Chilgok-gun, Gyeongsangbuk-do, South Korea. The list includes 322 taxa in 212 genera and 81 families of vascular plants, of which 14 are endemic, six are rare plants, 48 are floristic target species, and 14 are considered naturalized in Korea. Based on voucher specimens, Gasan Mt. was the southern limit of Cimicifuga heracleifolia var. bifida Nakai and Iris odaesanensis Y. N. Lee on the Korean peninsula. Moreover, we confirmed a hybrid plant deriving from two Iris parents, I. minutoaurea Makino and I. odaesanensis, in a mountain fortress of Gasan Mt. We also present online databases including 325 voucher specimens deposited at the Korea Institute of Oriental Medicine (KIOM; http://oasis.kiom.re.kr/herblib). This study has great significance as the first floristic study of Korean plants sharing virtual specimens online.

• Journal of Digital Convergence
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• v.19 no.3
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• pp.453-463
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• 2021

The purpose of this study is to establish the most severe impacts of Covid-19 in the field of the performing arts and to explore countermeasures taken both at home and abroad. This study has been conducted through literature surveys. The conclusion is as follows. First, since the outbreak of Covid-19, theater venues around the world have actively taken part in uploading recorded performances to streaming services. Secondly, these performance visualizings are generally considered as being complimentary goods rather than a substitute for live performance. Thirdly, although more audiences are tuning into watch on-line performances, consumption is concentrated on a few theaters which have a worldwide reputation and a broad range of content. Fourthly, to tackle the impact that Covid-19, the UK government announced a series of job protection schemes in the field of the Arts. In addition, Arts Council England prepared an emergency response package. In Korea, some countermeasures such as government support for artists and cultural establishments have also been implemented. Lastly, some suggestions for the sector. I conclude that there is an need for domestic companies to secure core contents of significant quality and to make strategic alliances with leading overseas performance companies so that they may cooperate together.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.18 no.1
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• pp.1-11
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• 2023

Big tech companies are further strengthening its status against the background of data accumulation, price competitiveness by the platform, and competitive advantage due to the network effect. The competition subcommittee of the European Union(EU) imposed a huge fine on Google for antitrust violations, which was interpreted as an attempt to collect Google's unpaid taxes. In fact, taxation efforts in the form of 'Google tax' are underway, targeting expedient tax avoidance by global platforms. It has power and has a considerable influence on the startup ecosystem. The domestic sales and tax scale of global platforms, which have a great impact on domestic content startups and small and medium-sized venture companies, are not accurately measured. In the case of Google, according to research literature, sales in Korea were estimated at about 2 trillion to 3 trillion won in 2017, but Google Korea reported sales of 290 billion won in 2021 and paid 13 billion won in taxes. This study aims to verify the economic effect of the global platform that has a great influence on Korea, and specifically to quantitatively estimate the annual domestic sales and taxes of Google, a representative global platform. As a result of estimating Google's annual domestic sales and taxes based on the figures presented in the document related to Google's economic effect published by Google, the result was 4 to 9 trillion won in annual sales and 390.6 to 913.1 billion won in taxes. This study is meaningful in that it provides basic data on the direction of national and tax policies in the future digital economy era by estimating the problem of tax authority by country of global platform companies with a specific example of Google.

• The Journal of Korean Academy of Prosthodontics
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• v.50 no.2
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• pp.92-98
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• 2012

Purpose: The aim of this study was to evaluate the effects of different abutment materials on abutment screw loosening and settling-down effect in conical connection type implant system. Materials and methods: Three types of abutment, cementation, gold UCLA, and metal UCLA abutment were used. Two UCLA groups were fabricated in a similar pattern to cementation abutment. Type III gold alloy and Nickel-Chromium alloy was used for casting gold UCLA abutment and metal UCLA abutment, respectively. Fixture and abutment were tightened to 30 Ncm by using digital torque controller and re-tightening was conducted with same force after 10 minutes. Digital torque gauge was used to measure loosening torque and fixture/abutment length was measured by digital micrometer. Dynamic loads between 25 N and 250 N were applied with $0^{\circ}$ angle to the abutment axis. After loading, fixture/abutment length was re-measured and amount of settlement was calculated. Loosening torque value was also measured for comparison Results: All three groups showed significant differences of length when comparing before and after loading, but there was no significant difference of settling amount in all groups. Loosening torque values were significantly decreased when comparing before and after loading in all groups($P$<.05). However, there was no significant difference in loss of loosening torque values when compared to groups. Conclusion: In internal conical connection type implants, dynamic load affected on settlement and loosening torque of implant, but there was no differences between abutments materials. Likewise gold UCLA abutment, metal UCLA abutment might be able to withstand functional load.

• 한국공간정보시스템학회:학술대회논문집
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• 2007.06a
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• pp.111-116
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• 2007

현재 한강수계를 제외한 3대강 수계에서 수질오염총량관리제도가 의무제로써 시행되고 있다. 그러나 과학적 타당성과 외국의 성공사례들로 하여금 한강수계에 대해서도 수질오염총량제도를 의무제화 하려는 시도가 추진되고 있고 있는 실정이다. 이 제도가 한강수계에도 도입된다면, 한강권역에 포함되는 모든 지자체는 해당 유역에서 하천으로 유입되는 배출부하량을 할당받은 할당부하량 이하로 관리하여야만 정해진 유역의 목표수질을 달성할 수 있으며, 배출부하량 관리를 계획한데로 이행하지 못한 지자체는 범칙금 내지는 행정제재를 받게 된다. 따라서 체계적이고 과학적인 모니터링 및 분석 수단이 필요하다. 이 연구는 환경부 고시 한강기술지침에 의거하여 GIS를 이용하여 인천일대의 오폐수 발생부하량 및 배출부하량을 제시하고 과학적인 오염물질 삭감방안을 모색하는 것을 목적으로 진행되었다. 생활계, 산업계, 축산계, 양식계의 4 가지로 분류된 점오염원과 토지 이용 분류에 따른 비점오염원에 대한 각각의 발생부하량을 GIS를 통해 산정하고, 모든 오염원별로 처리경로를 고려하고 처리시설별, 방법별 삭감 효율을 반영하여 배출부하량을 산정하여 GIS상에서 제시하고 분석하였다. 인천일대는 인근지역에 비해 인구밀도가 높고 산업단지가 발달하여 생활계와 산업계 오염원에 의한 발생부하량 및 배출부하량이 많았으며, 특정 오염물에 대해서는 삭감 계획이 필요함을 확인할 수 있었다. 따라서 수질오염총량관리제도에 대비하고 실제 수질 개선을 위하여 본 연구의 결과를 바탕으로 수질관리를 위한 시스템의 보완 및 삭감계획의 수립에 관한 연구가 필요하다.알 수 있었다. 이상의 결과를 토대로 기존 압출추출방법과 초임계 추출 방법을 비교한 결과 $\gamma$-토코페롤의 농도가 1.3${\~}$1.6배 증가함을 확인할 수 있었다.게 상관성이 있어 앞으로 심도 있는 연구가 더욱 필요하다.qrt{F}}}{\pm}e_0$)에서 단정도실수 및 배정도실수의 역수 제곱근 계산에 필요한 평균 곱셈 횟수를 계산한다 이들 평균 곱셈 횟수를 종래 알고리즘과 비교하여 본 논문에서 제안한 알고리즘의 우수성을 증명한다. 본 논문에서 제안한 알고리즘은 오차가 일정한 값보다 작아질 때까지만 반복하므로 역수 제곱근 계산기의 성능을 높일 수 있다. 또한 최적의 근사 역수 제곱근 테이블을 구성할 수 있다. 본 논문의 연구 결과는 디지털 신호처리, 컴퓨터 그라픽스, 멀티미디어, 과학 기술 연산 등 부동소수점 계산기가 사용되는 분야에서 폭 넓게 사용될 수 있다.>16$\%$>0$\%$ 순으로 좋게 평가되었다. 결론적으로 감농축액의 첨가는 당과 탄닌성분을 함유함으로써 인절미의 노화를 지연시키고 저장성을 높이는데 효과가 있는 것으로 생각된다. 또한 인절미를 제조할 때 찹쌀가루에 8$\%$의 감농축액을 첨가하는 것이 감인절미의 색, 향, 단맛, 씹힘성이 적당하고 쓴맛과 떫은맛은 약하게 느끼면서 촉촉한 정도와 부드러운 정도는 강하게 느낄수 있어서 전반적인 기호도에서 가장 적절한 방법으로 사료된다.비위생 점수가 유의적으로 높은 점수를 나타내었다. 조리종사자의 위생지식 점수와 위생관리

• Conservation Science in Museum
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• v.20
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• pp.77-92
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• 2018

A stone seated bodhisattva (Sinsu5971) was discovered in Pyeongchang-gun, Gangwon-do in 1974 and was transferred to the Chuncheon National Museum upon its opening in 2002. The statue had damage to wide areas and was thus difficult to restore. This study utilized 3D scanning and 3D printing technologies to identify the overall form of the statue and the degree of damage, which allowed the restoration of lost portions that otherwise could not have been accurately restored to their original shape. Prior to the conservation treatment, the pigments used to decorate the surface were investigated using an optical microscope, and their main components were analyzed with a p-XRF (Potable X-ray Fluorescence Analyzer). The deteriorated lacquered surface was stabilized using animal glue and consolidated with stone strengthener (OH-100). The investigation found that the surface of the statue was made of zeolite that was lacquered and then gilded. As for pigments, white lead was used for the white color and red lead and cinnabar were used for red. The lost portions were redesigned by mirroring the remaining parts with 3D technologies. However, it was difficult to affix the 3D printing outputs to the statue without visible gaps since the damaged parts suffered flection. The portions of the outputs to be connected to the statue were thus modified and supplemented. It was also difficult to collect data on the properties of 3D printing materials due to the lack of previous in-depth study. These obstacles are subjects for further study.

• Journal of IKEEE
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• v.7 no.2 s.13
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• pp.236-244
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• 2003

In this paper, RF and IF circuits for mobile terminals which have usually been implemented using expensive BiCMOS processes are designed using CMOS circuits, and a Tx CMOS RF/IF single chip for PCS applications is designed. The designed circuit consists of an IF block including an IF PLL frequency synthesizer, an IF mixer, and a VGA and an RF block including a SSB RF mixer and a driver amplifier, and performs all transmit signal processing functions required between digital baseband and the power amplifier. The phase noise level of the designed IF PLL frequency synthesizer is -114dBc/Hz@100kHz and the lock time is less than $300{\mu}s$. It consumes 5.3mA from a 3V power supply. The conversion gain and OIP3 of the IF mixer block are 3.6dB and -11.3dBm. It consumes 5.3mA. The 3dB frequencies of the VGA are greater than 250MHz for all gain settings. The designed VGA consumes 10mA. The designed RF block exhibits a gain of 14.93dB and an OIP3 of 6.97dBm. The image and carrier suppressions are 35dBc and 31dBc, respectively. It consumes 63.4mA. The designed circuits are under fabrication using a $0.35{\mu}m$ CMOS process. The designed entire chip consumes 84mA from a 3V supply, and its area is $1.6㎜{\times}3.5㎜$.