• Proceedings of the Korea Technology Innovation Society Conference
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• 2017.11a
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• pp.715-721
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• 2017

기술거래 시장의 활성화에 대한 연구개발서비스 분야 종사자들의 관심이 높아지고 있으며, 특히 공공 및 민간 분야의 휴면 기술(특허)에 대한 이전 거래를 통해 불필요한 특허유지 비용을 줄이고 부가적인 기술료 창출 효과를 거둘 수 있다. 본 연구에서는 현재까지 기술이전(거래), 현물출자, 기술금융(융자, 담보대출) 등 다양한 목적으로 실무에서 활용되어 온 기술가치평가 모형의 한계점을 고민해 보고, 이에 대한 개선방안으로서 몬테카를로 최소자승법 기반의 확률론적 가치평가 모형을 제시한다. 기존의 가치평가 모형은 평가산출을 위한 입력변수의 확정적 값들에 기반하여 가치액이 산출되었으나, 대표적 기법인 현금흐름 할인법이나 로열티공제법의 경우 미래의 수익예상기간, 예상매출액 등에서는 불확실성(uncertainty)가 내재되어 있다. 따라서 특정 분포(distribution)에 대한 확률론적 가능성을 가정하고 이에 대한 수학적 최적화 논리로부터 몬테카를로 최소자승 관게에 의한 변수결정 및 가치평가액 산정을 할 수 있는 평가모듈을 개발한다. 향후 연구에서는 기 평가된 사례결과를 딥러닝(deep learning) 방식으로 학습하여, 발생가능성 높은 각 변수값의 범위들을 산출하고 이로부터 기술가치 범위를 추론하는 시스템을 개발하는 것도 가능할 것으로 기대된다.

• Proceedings of the Korea Water Resources Association Conference
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• 2019.05a
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• pp.268-268
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• 2019

이상기후 등 전 지구적 기후 변화로 인하여 해수면 상승과 태풍에 의한 해일고 증가로 인하여 해안지역의 침수 재해 발생빈도가 증가되고 있다. 우리나라도 지난 2002년 발생한 태풍 '루사' 와 2003년 발생한 태풍 '매미' 뿐만 아니라 2016년 태풍 '차바'로 인해 부산 및 울산 등 남부 해안지역 침수되는 등 막대한 재산과 인명피해 발생 빈도가 증가하고 있는 실정이다. 따라서 본 연구에서는 해수면 상승 또는 해일로 인하여 해안도시가 침수되는 현상을 모의하기 위하여 천수방정식을 지배방정식으로 하고 유한체적법과 well-balanced 기법이 적용된 2차원 수치모형을 개발하여 침수 모의 결과에 대한 적절성을 검토하였다. 또한 개발된 모형을 이용하여 해수침수 저감을 위한 월파 방지벽의 설치효과를 수문학적/경제학적으로 분석하여 최적의 대안을 제안하고자 하였다. 모의결과의 검증을 위해서 2003년 발생한 태풍 '매미'로 인하여 침수가 발생한 창원시의 침수흔적과 모의결과를 비교검토하였다. 또한 해수면 상승에 대한 방어적 기법으로 월파방지벽을 선정하고 다양한 월파방지벽의 높이에 따른 시공적 침수규모에 대한 분석과 함께 피해액과 시공비를 고려한 경제성 분석을 통하여 최적의 월파방지벽 규모와 그 효과를 분석하였다. 본 연구결과는 지점별 침수규모 및 최대 침수심 발생시간을 제공함으로써 침수에 따른 중장기적 구조적 대응방안 수립은 물론 초단기적 예상 해수면 상승에 따른 대피경로의 효율적 운용 등 비구조적 수재해 대응 기법을 제시하는 기초자료 제공에 활용할 수 있을 것으로 기대된다.

• KSCE Journal of Civil and Environmental Engineering Research
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• v.37 no.2
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• pp.379-387
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• 2017

As the average load factor of High-Speed Rail (HSR) trains increased up to 98%, it caused uncomfortable crowdedness in the cabin and deteriorated the level of service to the HSR users. In this paper, we estimated the willingness-to-pay (WTP) of the HSR users for mitigating the crowdedness in the cabin. The contingent valuation method based on the stated preference data was used and the tobit model was applied for the estimation of WTP. It can be concluded that WTP for mitigating the crowdedness in the HSR trains is proportional to the congestion level of train and income level of user. Males, first-class users, not-assigned ticket users, and monthly pass users have relatively higher WTPs, while homemakers, travelers in weekends, commuters and leisure travelers have relatively lower values. The results can provide the fundamental information to estimate the benefits of mitigating crowdedness or the magnitude of governmental subsidy to railway operators for additional introduction of HSR trains.

• Journal of Industrial Convergence
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• v.21 no.4
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• pp.65-72
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• 2023

This study's purpose is to verify how the periodically designated auditor in the recently implemented periodic auditor designation system affects audit quality. In this study, hypotheses were established by reviewing previous studies, and 980 samples of 2019 and 2020 were selected for KOSPI-listed companies. Dechow & Dichev (2002)'s accrual quality was used as the dependent variable, and the effect of whether or not a company was periodically designated as an auditor and whether or not a Big 4 auditor was selected was empirically analyzed. As a result of the analysis and correlation analysis, a statistically significant difference was confirmed in the quality of the dependent variable accrual and the independent variable designated auditor (PA). However, as a result of the regression analysis model 1, it was found that the designated auditor was not significant, but it was confirmed that there was a significant difference in the control variables. Further analysis confirmed the difference in audit quality according to the Big 4 auditors. This study is significant in that it is a study that uses empirical data to study the effect of audit quality and the selection of regularly designated auditor companies after the introduction in 2019 and 2020. Due to the non-disclosure of government-designated companies, there is a limit that there may be a difference from the selection based on the researcher's published selection criteria.

• Proceedings of the Korean Society of Disaster Information Conference
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• 2016.11a
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• pp.207-211
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• 2016

최근 세계적으로 기후변화에 따라 자연재해에 의한 피해가 대형화, 가속화 되면서 이를 예측하고 대응할 수 있는 체계적이며 국내 특성을 반영할 수 있는 피해예측 시스템의 필요성이 제기되고 있다. 국내에서는 경험적 통계기반의 강우예측에 대한 연구가 주로 진행되었으며, 강풍에 대한 연구는 부족한 상황이다. 본 연구는 기존의 연구와는 달리 모델링을 통한 예측이 아닌 실제 발생한 강풍 피해 자료를 기반으로 풍속에 따른 피해액을 예측할 수 있는 강풍 피해예측 단순회귀모형을 개발하는 것을 목적으로 한다.

• Journal of the Korea Society for Simulation
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• v.23 no.4
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• pp.163-170
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• 2014

This study calculates the employee receives severance pay scale are paid from the company in the DC system. In addition, by utilizing the reserve growth model were studied in accordance with shortfall risk levels generated by stochastic asset allocation. For the analysis, from 2004 to 2013 using the KOSPI returns and total bond yields were simulated. Scenario 1 is when compared to the severance reserve is insufficient. Scenario 2 is the same as if toy reserve this severance pay. During one period, depending on the asset allocation of stocks and bonds was confirmed that the probability pension risk does not occur. And we suggest that members of DC pension risk endeavor with the government and companies to avoid.

• Proceedings of the Korea Water Resources Association Conference
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• 2018.05a
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• pp.394-394
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• 2018

최근 기후변화로 인하여 강수량 및 집중호우 발생 횟수의 증가에 따라 홍수의 발생 빈도 및 강도가 증가한다. 기후변화에 따른 미래의 강수량 예측은 2013년에 발간된 IPCC(Intergovernmental Panel on Climate Change) 5차 평가보고서 (AR5)를 활용하여 분석하고 있다. 기후변화 시나리오에 따라 기온 상승률 및 강수량의 증가량, 극한 강우사상의 발생 빈도 및 발생정도가 다르게 결정되며, 극한 강우사상으로 유발되는 홍수의 피해 정도가 홍수피해 유형별로 다르게 나타난다. 본 연구에서는 기후변화에 따른 미래의 홍수 피해 정도를 예측하기 위하여 홍수에 영향을 미치는 인자 및 홍수를 감소시키는 인자들을 활용하여 단계적 회귀모형을 이용하여 인명피해, 피해면적, 피해액, 발생빈도 등 홍수피해 유형 별로 현재 및 미래의 홍수피해정도를 예측 및 분석하였다. 홍수에 영향을 미치는 인자로 연평균강수량, 일최대강수량, 1시간최대강수량, 10분최대강수량, 호우일수, 인구밀도, 자산밀도, 도로현황, 시가화율 등을 사용하였고, 홍수 피해를 감소시키는 치수대책으로는 하천개수율, 하수도보급률, 양수량, 유수지용량 등을 사용하였다.

• KSCE Journal of Civil and Environmental Engineering Research
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• v.37 no.1
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• pp.61-72
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• 2017

Due to the climate change, damages of human life and property caused by natural disaster have recently been increasing consistently. In South Korea, total damage by natural disasters over 20 years from 1994 to 2013 is about 1.0 million dollars. The 13% of total damage caused by heavy snow. This is smaller amount than the damage by heavy rainfall or typhoon, but still could cause severe damage in the society. In this study, the snow damage in Gangwon region was estimated using climate variables (daily maximum snow depth, relative humidity, minimum temperature) and scoio-economic variables (Farm population density, GRDP). Multiple regression analysis with enter method was applied to estimate snow damage. As the results, adjusted R-square is above 0.7 in some sub-regions and shows the good applicability although the extreme values are not predicted well. The developed model might be applied for the prompt disaster response.

• The Journal of the Korea Contents Association
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• v.21 no.10
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• pp.309-321
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• 2021

While total sales of broadcasting business have been increasing, terrestrial broadcasters' sales are stagnant and comprehensive programming program providers(PPs)' sales are increasing. The purpose of this study is to derive implications by analyzing the relative efficiency and super-efficiency of domestic broadcasters in such an asymmetric situation. In this study, we use input and output data of three central terrestrial broadcasters and four comprehensive programming PPs from 2012 to 2019. For the analysis, Additive DEA model and Additive super-efficiency DEA model are used with the assumption of VRS condition since the broadcasting industry is characterized by economies of scale. As a result, we find out that the input excess of tangible assets is the most decisive cause of inefficiency that reduces the efficiency of central terrestrial broadcasters. On the other hand, for the comprehensive programming PPs, the input excess of tangible assets and the output shortfall of total sales are important factors of inefficiency.

• Management & Information Systems Review
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• v.35 no.4
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• pp.169-184
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• 2016

Deferred tax assets (liability) in a company's financial statements are to reflect the temporary difference between taxable income and accounting income and therefore can provide useful information as a proxy for discretionary accruals. In addition, deferred tax assets allow a company to manage its earnings by reviewing the feasibility of the assets' recognition. As such, this study focused on deferred tax assets to examine their relationship with discretionary accruals, which were measured by a modified Jones model (Dechow et al. 1995), and investigated the impact of audit quality on this relationship. In order to control for the effects of tax rate change and measurement credibility, deferred tax assets of 2,670 non-financial firms from 2009 to 2010 were collected as samples for the study. The results of the empirical analysis are as follows. First, the samples as a whole indicated that deferred tax assets have a negative relationship with discretionary accruals in a general sense, but a high-quality audit did not reveal a significant relationship between them. Second, the 1,379 samples with negative discretionary accruals did not reveal a significant relationship between deferred tax assets and discretionary accruals; however, the result showed a significant negative relationship under a high-quality audit. These findings suggest that in the case of negative discretionary accruals, a high-quality audit restricts an earnings management technique that utilizes deferred tax assets and that the assets can be a useful tool for detecting discretionary accruals. The present study is meaningful in that, unlike previous research, it combined the two contrasting roles of deferred tax assets-that of an earnings management detector and an earnings management tool-to examine their general relationship. The study also suggested that audit quality could influence the usefulness of deferred tax assets in providing information on discretionary accruals.