• Management & Information Systems Review
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• v.28 no.1
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• pp.71-97
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• 2009

In this study, I compare the ability of alternative accounting method for employee stock option to reflect firm value using the Ohlson's(1995) valuation model for 200 firms. The each methods, I compare are employee stock option expense recognition based on the K-GAAP disclosures, and asset recognition at the grant date based on the SFAS No. 123 Exposure Draft: Accounting for stock-based compensation. The model include: (1) a model that uses reported earnings, equity book value, and compensation expense based on the K-GAAP disclosures; (2) a model that uses pro-forma earnings, equity book value and adds a measure of the unrecognized asset arising form granting of employee stock options. Finding form estimating equations that the K-GAAP method for calculating compensation has no explanatory power, and the SFAS No.123 Draft Exposure method for arising asset and fair value compensation better captures than market's perception of the economic impact of stock options on firm values. However, the correlation of employee stock option compensation expense is positive. These results suggest that incentive benefits derived from employee stock option plans outweigh the cost associated with plan. In addition, I couldn't find evidence that company in KOSDAQ that have high growth potential benefit more from employee stock option plan compared to lager, more mature firm in SEC.

• The Journal of Korean Institute of Electromagnetic Engineering and Science
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• v.14 no.8
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• pp.845-854
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• 2003

In this paper, the characteristics of compensation for WDM channel signal distortion due to both chromatic dispersion and Ken effect in 1,000 km 200 Gbps(5${\times}$40 Gbps) WDM systems was investigated. The WDM system has a path-averaged intensity approximation(PAIA) mid-span spectral inversion(MSSI) as a compensation method. This system has a highly nonlinear dispersion shifted fiber(HNL-DSF) optical phase conjugator(OPC) in the mid-way of transmission line. In order to evaluate the degree of compensation, 1 dB eye opening penalty(EOP), bit error rate(BER) characteristics and power penalty of 10$\^$-9/ BER are used. It is confirmed that HNL-DSF is an useful nonlinear medium in OPC fur wideband WDM system with PAIA MSSI and that the optimal compensation for WDM channel distortion is achieved by the selection of pump light power of OPC, which equalize the conjugated light power into the second half fiber section with the input WDM signal light power depending on total transmission length, dispersion coefficient of fiber, OPC pump light wavelength, conversion efficiency of WDM channel in OPC.

• Review of Culture and Economy
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• v.21 no.3
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• pp.31-58
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• 2018

In this study, we empirically investigated the antecedents of crowdfunding success in the arts and cultural field using the case of Tumblbug in Korea. We collected data on 494 projects listed on Tumblebug in the arts and culture category that includes feature film, documentary, short film, animation, and Web series, as of June 2018. We analyzed the factors associated with the final amount raised via crowdfunding on Tumblbug using the hierarchical regression method. We find that the social capital accumulated by a focal entrepreneur (i.e., the proposer/designer of a focal project) through prior participation in other related projects and social communication activities carried out during the funding period, respectively, have positive effects on the final amount raised. More interestingly, we also find that the intensity of social communication plays a central role in the funding success of arts and culture-related projects by supplementing the lack of the entrepreneur's social capital and the reward features including a given project.

• Journal of Biomedical Engineering Research
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• v.24 no.4
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• pp.329-337
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• 2003

Blood in congenital or acquired AY fistula(arteriovenous fistula) flows from arteries directly to veins. detouring peripheral micro-circulation. This makes a great effect on the hemodynamics of human cardiovascular system. In this study, a computational method using lumped parameter mode) was proposed to simulate the cardiovascular hemodynamics of patients with acute AV fistula The cardiovascular system model with a fistula compartment in left lower limb was built using 17 standard lumped compartments. Using fourth order Runge-Kutta method. we solved numerically the unsteady linear set of the ordinary differential equations resulting from application of Kirchhoff's law to the lumped parameter hemodynamic model. The baroreceptor reflex system was implemented to explain the auto-regulation effect of the cardiovascular system with acute AV fistula.

• Journal of Chest Surgery
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• v.41 no.1
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• pp.89-94
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• 2008

Background: Thoracoscopic R3 sympathicotomy can effectively treat palmar hyperhidrosis. Here, we evaluated post-operative outcomes of patients receiving a thoracoscopic R3 sympathicotomy due to palmar hyperhidrosis. Material and Method: From January 2001 to December 2006, 225 patients were treated with a R3 sympathicotomy, and follow up was completed for 200 patients, with an average follow up period of 51.7 ($11{\sim}80$) months. We measured postoperative hand sweating according to four grades; dry (grade 1), proper (grade 2), light sweating (grade 3), heavy sweating (grade 4) and evaluated patient satisfaction using 4 grades: very good (grade 0), good (grade1), regular (grade 2), and deficient (grade 3). Result: There were no differences in clinical parameters between the compensatory sweating group and the non-compensatory sweating group. There was a 83.5% compensatory sweating rate. The degree of compensatory sweating related to the patient's body mass index and was influenced by the season, environmental temperature, and emotional stress. Conclusion: The satisfaction rate was 61.5%, and the degree of satisfaction related to the development of compensatory sweating. Therefore, reducing compensatory sweating would increase patient satisfaction with R3 sympathicotomies.

• Journal of the Korean Society for information Management
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• v.31 no.1
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• pp.251-275
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• 2014

This study conducted qualitative research to investigate the librarians' organizational commitment and relations between the commitment and their goal recognition in the university library context with several open-ended, deep interviews with university librarians in order to understand the relations from diverse perspectives. As a result, many participants showed low level of organizational commitment because of their hygiene factors, such as payment, incentives, relations with colleagues, and job conditions as well as motivators including characteristics of the work, sense of accomplishment, responsibility, promotion, and self-improvement. The two factors are considered to have direct impacts on their organizational commitment. Also, the research revealed that positive goal perception was related to motivators and, at the same time, hygiene factors. Accordingly, we concluded that librarians' perception of goals are closely related to both hygiene factors and motivators. We also identify that a need of a statistical study with a questionnaire survey to confirm the relations between the organizational commitment and goal perception for developing managerial measures for the organizational commitment, and further;for better library performance.

• Journal of Industrial Convergence
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• v.21 no.8
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• pp.59-67
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• 2023

This study aims to examine how individual variables (motivation to participate, leadership life skills, aging awareness), interpersonal variables (relations with subjects, colleagues, and employees), and institutional variables (recognition compensation, institutional education) affect the continuity of volunteer activities. To this end, a survey was conducted on women aged 40 to 64 working at volunteer centers and local volunteer institutions in Seoul for 20 days from August 2, 2019, and a total of 300 questionnaires were distributed and 298 copies were collected, of which 180 were used for the final analysis. For data analysis, frequency analysis, descriptive statistical analysis, correlation analysis, and hierarchical regression analysis were conducted. As a result of the analysis, it was found that leadership life skills and motivation for participation, relationships with colleagues as interpersonal variables, and recognition compensation as institutional variables had a positive effect on the continuity of volunteer activities. This study aims to provide practical and policy suggestions to revitalize and maintain the continuity of volunteer activities of middle-aged women, and basic data for the development of programs to be used in the field of practice.

• Information Systems Review
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• v.12 no.1
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• pp.81-105
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• 2010

This research explores the role of personal performance expectation, task-technology fit, perceived rewards, shared vision, usefulness of knowledge sharing, top management support, organization culture, organizational commitment, KMS self-efficacy as antecedents which affect knowledge sharing activity as a consequence and investigates relationships among variables considering characteristics. The results show that members' perceived personal performance expectation, task-technology fit, perceived rewards, shared vision, usefulness of knowledge sharing, top management support, organization culture, organizational commitment, KMS self-efficacy has a positive effect perspectively on knowledge sharing in a organization. Especially, the fact that perceived members' task-technology fit, perceived rewards, usefulness of knowledge sharing is more important than other variables was confirmed. The results of this study, knowledge-sharing activities of the enterprise, members of the organization's business strategy for the activation process is expected to help.

• The Journal of Korean Institute of Electromagnetic Engineering and Science
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• v.14 no.6
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• pp.630-637
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• 2003

This paper explains the impact of frequency error on the performance of WCDMA mobile communication systems and what brings about the frequency error between the base station and the mobile station, and then presents automatic frequency error correction method in mobile receiver. On the basis of system requirement related to frequency stability, the integration test between the base station and the mobile station was accomplished. After applying automatic frequency error correction to mobile receiver, 4 Hz of frequency error at transmitting frequency was obtained. The result met frequency error requirement of ${\pm}$0.1 ppm(about ${\pm}$200 ㎐). Performance degradation due to frequency error was measured by means of Error Vector Magnitude(EVM) at transmitter and Ec/Io at receiver, respectively and then the interface requirement between Modem control signal and RF was suggested to improve the correctness of frequency error control.

• Korean Journal of Construction Engineering and Management
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• v.18 no.4
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• pp.48-56
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• 2017

Construction Projects have many participants by characteristic, scale and contract. Those also have complicated communication structure. So, claim and dispute occur continuously for conflicting communication. In many claim and dispute cases, it usually occurs between builder and owner. Unfair practices by owners position cause main claim and dispute. This study analyses judgment type, cause and compensation ratio in korean commercial arbitration case and provides the dispute information for builder that has weak position by contract. It draws analysis information for managing and controlling dispute that order type, judgement type, cause and failure case. Using these analysis information, it hopes to help inducement of dispute agreement and save time and economic damage for builder during construction. It also hopes to rise construction completeness by providing dispute management information.