• Management & Information Systems Review
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• v.34 no.5
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• pp.213-231
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• 2015

In this paper, I examine whether the listed companies in Korea tend to manage operating cash flows upward via classification shifting after the adoption of K-IFRS. As proxies for cash flow management, I derive a measure of abnormal operating cash flows borrowing from Lee(2012). Alternative proxies include a series of categorical variables designed to identify the types of classification shifting of interest and dividend payments among others, in the statement of cash flows. Higher level of estimated abnormal operating cash flows, and the classification of interest/dividend payments in non-operating activity sections are considered to indicate the managerial intention to maximize reported operating cash flows. I consider several potential incentives to manage operating cash flows, which include financial distress, the credit rating proximity to investment/non-investment cutoff threshold, avoidance of negative or decreasing operating cash flows relative to previous period and so forth. In a series of empirical analyses, I do not find evidence in support of the opportunistic classification shifting explanation, inconsistent with several previous literature in Korea. In contrast, I observe negative associations between the CFO management proxies and selected incentives, which suggest that the classification is likely to represent above average cash flow performance rather than opportunistic motives exercised to maximize reported operating cash flows. I reckon that this observation is, in part, driven by the K-IFRS requirement to maintain temporal consistency in classifying interest and dividend receipts/payments in cash flow statement.

• Journal of Digital Convergence
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• v.15 no.11
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• pp.407-412
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• 2017

In the film Inception, we can see that the human dream world is depicted using Freud's psychoanalytical subconscious theory. Through the expression of the subconscious, And the ability to think and think deeply of human nature, such as presenting a new perspective to insight and expression. Based on Freud 's subconscious theory, this paper explores the expression of the dream world and the subconscious in the film and examines the meaning expression of the film through it. The main character is well described as living a chaotic life in obsession with obsessions and obsessions due to his subconscious uncontrollable through his dreams and dreams of being satisfied by the way the oppressed thoughts and desires are disguised I feel that I feel my foolishness and mood as a masturbation by dreaming and dreaming to turn back the moments of regret. In addition, conflicts and confrontations between consciousness and subconscious are expressed well in the form of confusion in reality and dreams. This application and application of humanities studies is a good example of the production of in-depth popular arts content, as we can see that it can add to the weight of depth setting, plot development, and above all creative time and space creation.

• Journal of the Korean earth science society
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• v.35 no.7
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• pp.543-553
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• 2014

The environmental behavior of $SO_2$ was investigated in terms of the factors affecting the temporal variabilities by analyzing the data sets obtained from the Yongsan district in Seoul from 2004 till 2013. To this end, the relationship between $SO_2$ and relevant parameters including particulate matters (such as $PM_{2.5}$, $PM_{10}$, and TSP (total suspended particulates)) and gaseous components ($CH_4$, CO, THC (total hydrocarbon), NMHC (non-methane hydrocarbon), NO, $NO_2$, NOx, and $O_3$) was investigated in several aspects. Over a decade, the annual mean concentrations of $SO_2$ varied in the range of $4.36-5.86nmole\;mole^{-1}$ (min-max) which was about five times lower than the regulation guideline set for the air quality management in Korea. In fact, this pattern greatly contrasts with some other air pollutants of which concentrations exceeded their guideline values significantly. According to our analysis, $SO_2$ was strongly correlated to the temperature and other relevant parameters. The overall results of this study confirm that the administrative regulation of $SO_2$ levels has been made effectively relative to other airborne pollutants.

• The Journal of Korean Institute of Electromagnetic Engineering and Science
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• v.16 no.8 s.99
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• pp.815-824
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• 2005

In this paper, we proposed a new DGS(Defected Ground Structure) Doherty amplifier for IMT-2000 band. Originally, active load-pull analysis of a Doherty amplifier assumes ideal harmonic termination condition. However, there have been no papers considering this ideal harmonic termination condition. We obtained excellent improvements of efficiency, gain, maximum output power as well as superior size reduction of a Doherly amplifier by satisfying the overlooked assumption of ideal harmonic termination through the adaptation of DGS at the output transmission line of carrier and peaking amplifier that is essential for Doherty operation. The amount of both the 2nd and the 3rd harmonic rejection of the proposed DGS Doherty amplifier over the conventional one are 44.92 dB and over 23.77 dB, respectively. The acquired improvement in Pl dB, gain, drain efficiency, and ACPR to WCDMA 1FA signal were 0.42 dB, 0.33 dB, $6.4\%$ and 5.4 dBc, respectively. Moreover, electrical length of $90{\circ}$ is reduced at each of the DGS carrier amplifier path and DGS peaking amplifier path, therefore the whole amplifier circuit size is considerably reduced.

• International Commerce and Information Review
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• v.13 no.3
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• pp.377-401
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• 2011

Under the WTO system, direct export support system that provides financial and tax related support is altogether prohibited. This presented an obstacle in strengthening competitiveness of Korean export business and in increasing exports continuously. One of the methods used to solve this problem was to actively leverage export insurance. In Korea, export insurance services have been conducted by the Korea Trade Insurance Corporation (k-sure) to promote export. Korea has been among the world's active users of the export insurance system. Given this situation, this paper examines the effectiveness of the Korea export insurance system in the promotion of export. In particular, this study analyzed about discriminating effects of the export insurance on the export of big and small-medium business. In order to analyze, We introduce a Export Supply Function model. In this paper, We construct two model. The one is about big business, the other is small-medium business. For empirical analysis, unit-root test was conducted to understand the safety of time series. The results show that all variables are not I(0) time series. Instead, they are I(1) time series. To this, cointegration verification was conducted based on the use of Johansen verification method to define the existence (or non-existence) of long-term balance relationship among variables. The results come out as follows. The export insurance of big business has a stronger effect on export than that of small-medium business. The cause of these results is due to the distinct structure of Korea industries. In view of the fact that the insurance can make the risk decreased. We can say that the export insurance affects the export of a high-risk country.

• The Journal of Engineering Geology
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• v.20 no.3
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• pp.243-255
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• 2010

The slope design of an open-pit mine must consider economical efficiency and stability. Thus, the overall slope angle is the principal factor because of limited support or reinforcement options available in such a setting. In this study, slope displacement, as monitored by a GPS system, was analyzed for a coal mine at Pasir, Indonesia. Predictions of failure time by inverse velocity analysis showed good agreement with field observations. Therefore, the failure time of an unstable slope can be roughly estimated prior to failure. A GIS model that combines fuzzy theory and the analytical hierarchy process (AHP) was developed to assess slope instability in open-pit coal mines. This model simultaneously considers seven factors that influence the instability of open-pit slopes (i.e., overall slope gradient, slope height, surface flows, excavation plan, tension cracks, faults, and water body). Application of the proposed method to an open-pit coal mine revealed an enhanced prediction accuracy of failure time and failure site compared with existing methods.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.19 no.10
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• pp.590-597
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• 2018

Recently, the installation of PV systems has been increasing due to the worldwide interest in eco-friendly and renewable solar energy. On the other hand, the output power of PV systems is influenced strongly by the surrounding weather conditions. In addition, the entire operation efficiency of PV systems may be decreased considerably even if only some of the PV modules are in the shade. In other words, the existing control method at which strings with modules in series are connected to an inverter may be not operated in the case that the string voltage in partial shade is lower than the operating range of the grid connected inverter. To overcome these problems, this paper proposes an operation efficiency improvement device of a PV system using a Li-ion battery, which can compensate for the voltage of each string in the PV system when it is partially shaded. In addition, this paper presents the modeling of the operation efficiency improvement device, including PV strings, Li-ion battery and a 3-Phase grid inverter based on the PSIM S/W. From the simulation results, it was confirmed that the proposed control method can improve the operating efficiency of PV systems by compensating for the string voltage with partial shade.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.21 no.2
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• pp.601-610
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• 2020

Recently, damage caused by drought is becoming worse and worse due to the global climate change. To overcome these problems, movable-weir to control the water level has been installed instead of a fixed-weir made from concrete. On the other hand, it is difficult to operate an existing moveable-weir because of the high cost of facility management and manpower consumption. In addition, because most moveable-weirs are installed in power systems, the operating cost and the cost of connection for power systems increase when they are located in remote areas. Therefore, this paper proposes an optimal design algorithm and the evaluation algorithm of the SOC (state of charge) of a lithium-ion battery to replace an existing power supply with eco-friendly movable-power with a power supply system using PV modules and lithium-ion batteries. In addition, this study modeled a 50kW power supply system of a movable-weir using PSCAD/EMTDC S/W. The simulation results confirmed that the proposed algorithm has stable operation characteristics in an independent operation mode and interconnection operation mode and that there is the possibility of commercialization with a benefits evaluation of the eco-friendly power supply system of a movable-weir.

• Journal of Korea Port Economic Association
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• v.29 no.4
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• pp.27-53
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• 2013

It is a generalized way for the chartering business to fix the laytime bars except rarely adapting the customary despatch of the cargo work in port. The way of customary despatch is usually accepted by the owners in case the port facilities and other relevant infrastructures are in the satisfactory level for the cargo work whereas the laytime bars to be widely incorporated in the chaterparty for almost all occasions for owners and charterers to bind each other in loading and discharging cargo in port. The main purpose of establishing laytime bars on the charterparty is to secure the right and duty for both parties of the owners and the charterers, and furthermore to make the vessel despatched quickly from the port, whereby the costs incidental to the loading and discharging in port to be saved as much as possible. and the minimized costs in port will contribute to the profits in all parties involved in loading and discharging cargo. The conditions and terms on the laytime bars are expressed variously in their kinds according to the types of the charterparty to be used. The owners and charterers or the ship operators, however, seems not to be so accustomed in lawful understanding on these terms and conditions, and therefrom lots of disputes are noticed practically in the business field. As a result, this study is focused to render the owners and charterers rather clear understanding on their meanings and effects in legal aspects, and the various English Law Cases are referred in order to achieve the purpose of this study.

• Journal of the Korea Institute of Information and Communication Engineering
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• v.13 no.11
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• pp.2251-2259
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• 2009

We propose an algorithm and system which generates 3D stereo image by composition of 2D image from 4 multiple clusters which 1 cluster was composed of 4 multiple cameras based on network. Proposed Schemes have a network-based client-server architecture for load balancing of system caused to process a large amounts of data with real-time as well as multiple cluster environments. In addition, we make use of JPEG compression and RAM disk method for better performance. Our scheme first converts input images from 4 channel, 16 cameras to binary image. And then we generate 3D stereo images after applying edge detection algorithm such as Sobel algorithm and Prewiit algorithm used to get disparities from images of 16 multiple cameras. With respect of performance results, the proposed scheme takes about 0.05 sec. to transfer image from client to server as well as 0.84 to generate 3D stereo images after composing 2D images from 16 multiple cameras. We finally confirm that our scheme is efficient to generate 3D stereo images in multiple view and multiple clusters environments with real-time.