• Journal of Digital Convergence
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• v.20 no.5
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• pp.393-400
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• 2022

In a situation where the company handles accounting conservatively, the management's earnings forecasting information will be more conservative, and the conservativeness of this earnings forecasting information will have a differential effect in evaluating the performance of managers and paying compensation. This study aims to examine how the level of corporate accounting conservatism affects the forecast information of managers and how this affects the compensation of managers. This study establishes a hypothesis on the effect of the level of accounting conservatism on the earnings forecasting information and compensation of managers, and examines the relationship between managerial profit forecasting information & manager compensation according of conservatism in corporate accounting that can vary depending on the manager's disposition. As a result of the analysis, conservative managers are also conservative in earnings forecasting disclosure, and when corporate managers are highly conservative, they show their ability by making earnings forecasts disclosures more frequently and more accurately than corporate managers with low conservatism. It will help reduce the forecasting errors of stakeholders. Therefore, it is expected that this will play an important role in judging the manager's ability and determining compensation. Therefore, when a company handles accounting conservatively, management's earnings forecasts are also measured conservatively, which is expected to provide useful information on the basis and form of management's compensation to stakeholders.

• The korean journal of orthodontics
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• v.30 no.2 s.79
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• pp.175-183
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• 2000

The purpose of this study was to identify the compensatory adaptation of dentoalveolar structure according to the various skeletal relation through the statistical correlation between the anteroposterior, vertical skeletal and dentoalveolar relation. For this study, the sample were consisted of 101 adult subjects (51male and 50 female, mean age; male 23.6 years, female 21.5 years) who had good occlusion with the range of normal overjet and overbite and acceptable Angle's class I molar relationship which had not been related orthodontically The results were as follows : 1. Even though acceptable normal occlusion, the range of measurements which represent anteroposterior, vertical skeletal relation and dentoalveolar relation were very wide. 2. Upper and lower incisor axis were significantly correlated with anteroposterior skeletal relation, which means the mote lingual inclination of upper anterior teeth and the more labial inclination of lower anterior teeth according to the more anterior position of mandible to the maxilla (P<0.01). 3. Upper and 1ower anterior alveolar bone height was statistically correlated with the lower anterior vertical skeletal height. 4. Upper and 1ower alveolar bone height were not correlated with anteroposterior skeletal relation (P>0.05). 5. The correlation between the incisor axis and vertical skeletal was more closely related in upper anterior teeth than the lower anterior teeth. To summarize the above results, even though acceptable normal occlusion, skeletal and dentoalveolar relation was very widely ranged, and there were close relationship between the anteroposterior skeletal relation and the inclination of upper and lower anterior teeth and between the vertical skeletal relation and upper and lower anterior alveolar bone height. These finding can be concluded as compensatory adaptation to the different skeletal relationship.

• Management & Information Systems Review
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• v.37 no.2
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• pp.187-207
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• 2018

This study examines the negative relationship between accounting conservatism and excess executive compensation and examines whether their relationship increases as managerial incentive compensation intensity increases. For this purpose, a total of 2,755 company-years were selected for the analysis of the companies listed on the Korea Stock Exchange from December 2012 to 2016 as the final sample. The results of this study are as follows. First, there is a statistically significant negative relationship between accounting conservatism and manager overpayment. This implies that managers' incentives to distort future cash flow estimates by over booking assets or accounting profits in order to maximize their compensation when manager compensation is linked to firm performance. In this sense, accounting conservatism can reduce opportunistic behavior by restricting managerial accounting choices, which can be interpreted as a reduction in overpayment to managers. Second, we found that the relationship between accounting conservatism and excess executive compensation increases with the incentive compensation for accounting performance. The higher the managerial incentive compensation intensity of accounting performance is, the more likely it is that the manager has the incentive to make earnings adjustments. Therefore, the high level of incentive compensation for accounting performance means that the ex post settling up problem due to over-compensation can become serious. In this case, the higher the managerial incentive compensation intensity for accounting performance, the greater the role and utility of conservatism in manager compensation contracts. This study is based on the fact that it presents empirical evidence on the usefulness of accounting conservatism in managerial compensation contracts theoretically presented by Watts (2003) and the additional basis that conservatism can be used as a useful tool for investment decision.

• Journal of Convergence for Information Technology
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• v.10 no.11
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• pp.156-167
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• 2020

The purpose of this study is to analyze the influence of the mindset on stress and job performance. For the analysis, a questionnaire is conducted for cabin crew members in K airlines, and a total of 266 copies are used for the final analysis. To verify the hypotheses of the study, frequency analysis, exploratory factor analysis, reliability analysis, confirmatory factor analysis, measurement model analysis, validation of the measuremen model, and structural equation model analysis are used based on the questionnaire. First, it is confirmed that the mindset had a negative (-) effect on the cabin crew's role stress, reward stress and relationship stress. Second, it is found that cabin crew's reward stress have a negative (-) effect on job performance. On the other hand, relationship stress is found to have a positive influence on job performance and there is no significant result in effect with role stress. Third, the mindset showes a significant positive impact relationship on job performance. As a result, it is necessary to introduce a mindset intervention program so that it can be applied in practical work. These research results confirm the positive effects of mindsets and show that they contribute to organizational performance. In addition, it is necessary to prepare a program to change the mindset of airline cabin crew and to be applied in actual work.

• Journal of Convergence for Information Technology
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• v.11 no.11
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• pp.95-114
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• 2021

This study is to study the effect of corporate performance compensation system on organizational effectiveness and motivation, and the effect of organizational effectiveness and motivation on corporate performance, targeting employees of automobile maintenance service companies. 430 questionnaires obtained through the survey were used for the study. As a result of testing the research hypothesis, tangible reward had a significant positive (+) effect on job satisfaction, but intangible reward had a positive (+) effect on job satisfaction, but it was not significant. Also, tangible and intangible rewards have a significant positive (+) effect on organizational commitment and motivation. Job satisfaction has a significant positive (+) effect on productivity and service quality. However, organizational commitment had a significant positive (+) effect on productivity, but had a positive (+) effect on service quality, but was not significant. Lastly, motivation has a significant positive (+) effect on productivity and service quality. Through the research results, the relationship structure between the performance compensation system, organizational effectiveness and motivation, and corporate performance was identified, and the application of the performance compensation system to employees in the automobile industry was presented.

• The Journal of The Korea Institute of Intelligent Transport Systems
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• v.5 no.2 s.10
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• pp.19-28
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• 2006

In the IEEE 802.15.4a system, they require simple, economical and low power consumption transmitter and receiver to transmit low rate data and to identify distance and location. To meet these requirements, LR-WPAN system use transmitter and receiver with simple modulation and demodulation scheme. In this paper, use PPM+BPSK modulation and windowing scheme to overcome multipath fading effect. Then we apply this channel estimation scheme to LR-WPAN system and compare performance depends on transmitter scheme. Proposed method using preamble to find channel characteristic out and we compensate distorted data with that information. Therefore we can detect signal easily at the demodulation part. Simulation result shows that performance evaluation is greater at the NLOS channel than LOS channel no matter what the receiver scheme.

• Journal of Korea Game Society
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• v.11 no.4
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• pp.37-48
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• 2011

As people increasingly play online games, numerous new features have been proposed to increase players' log-on time at online gaming sites. However, few studies have investigated why people continue to play certain online games. This research would verify that enjoyment experience could be explained by the conceptual framework. In the first, this study results indicate that customers would show a higher level of loyalty if they had an optimal experience with the games. The state of flow was felt when players were aware of opportunities for personal interaction and social interaction. The personal interaction could be motivated either to achieve the high cognitive performance or by providing the equity of distribution of the objective performance in order to examine players' cognitive performance; the social interaction can be motivated either to enhance a high level of self-esteem of player or to achieve the positive reputation in order to evaluate their self-esteem. This finding can answer the questions of what enjoyment experience is and why players are repeatedly playing specific online games.

• Journal of the Korea Institute of Information and Communication Engineering
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• v.8 no.5
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• pp.1134-1140
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• 2004

In this paper, we investigated the effect of cross phase modulation(XPM) on compensation for WDM channel distortion due to chromatic dispersion, self phase modulation and XPM as a function of fiber dispersion coefficient and modulation format in 320 Gbps WDM systems. The considered WDM transmission system is based on mid-span spectral inversion(MSSI) compensation method, which has highly nonlinear dispersion shifted fiber(HNL-DSF) as nonlinear medium of optical phase conjugator (OPC) in the mid-way of total transmission line. We confirmed that the maximum channel input power resulting 1 dB eye opening penalty is reduced due to XPM effect on channel distortion, even if MSSI method was applied to WDM system. But, we confirmed that the effect of XPM on channel distortion becomes decrease as fiber dispersion coefficient of WDM system becomes larger. Futhermore, we confirmed that NRZ is better than RZ as a modulation format for similarly compensating overall WDM channels in WDM system with large fiber dispersion coefficient in order to minimize the effect of the XPM on channel distortion.

• The Transactions of the Korean Institute of Power Electronics
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• v.3 no.3
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• pp.206-213
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• 1998

In this paper, an adaptive compensation technique for parameter variation is proposed which can perform quick torque response in vector control of an induction motors. To solve the problem of control performance degradation due to parameter variation in an induction motor, a rotor resistance estimation is performed by the model reference adaptive control(MRAC). The algorithm of rotor resistance estimation is composed of the error relationship which is generated between a motor real instantaneous reactive power and an estimated instantaneous reactive power. The advantage of such a real reactive power reference model is independence of the motor parameter variation. The estimation rotor resistance values are applied to the direct vector control system with a flux observer. Finally, the simulations and experiment are presented to validate the rotor resistance estimation algorithm of induction motor.

• KDI Journal of Economic Policy
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• v.33 no.2
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• pp.41-79
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• 2011

This study examines the compensation scheme for the executives and risk-taking behavior in the Korean banks. Theoretically, shareholders prefer risky asset choice to the optimal one due to the limited liability feature of reward, and stock-based executive compensation may induce choices favorable to the shareholder. We empirically test this risk-taking hypothesis using Korean banks' data. Since only the stock option data is available under the current disclosure system, we limit our analysis to examine the relationship between the compensation through stock option and the risk of banks. The result provides no evidence that stock option compensations increase the risk of banks, which is contrary to the theoretical prediction and preceding studies in the US. This may be due to any factor that the executive reward data omit, or regulation effects on the bank management.