• Journal of the Korean Society for Aeronautical & Space Sciences
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• v.43 no.1
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• pp.62-71
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• 2015

Geostationary satellites use the thruster in order to control the location change and mount the suitable amount of liquid propellant depending on the operating lifetime. Therefore the lifetime of the geostationary satellite depends on the residual propellant amount and the precise residual propellant gauging is very important for the mitigation of economic losses arised from premature removal of satellite from its orbit, satellites replacement planning, slot management and so on. The propellant gauging methods of geostationary satellite are mostly used PVT method, thermal mass method and bookkeeping method. In this paper, we analysis the modeling of COMS(Communication, Ocean & Meteorological Satellite) bipropellant system for bookkeeping method and COMS GTO(Geostationary Transfer Orbit) injection propellant estimation using Monte-Carlo method.

• The Korean Journal of Applied Statistics
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• v.6 no.1
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• pp.29-40
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• 1993

In a model-based sampling problem, it often happens that the functional form of variance of error terms in regression model cannot be specified in an exact form. The goal of error-robust sampling design will be to minimize the 'ill effects' resulting from a lack of knowledge of the error structure. A sampling criterion, which is optimal if it minimizes the average of an inefficiency measure when taken with respect to all candidate error structures, is proposed and a computer algorithm is developed for construction of optimal sampling plans. Auditing problem is of particular relevance because of the uncertainty that currently clouds specification of the error structure.

• Journal of Convergence for Information Technology
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• v.7 no.1
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• pp.93-98
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• 2017

To recover the capital market's confidence, interest in accounting ethics education has increased recently. The purpose of this paper is to introduce a simple classroom games for moral hazard problem and to analyze the results. This case study introduces the classroom games in which well-known experiment of principal-agent dilemma in experimental economics implemented accounting ethics education. This paper suggests that game lesson is effective and efficient way to understanding moral hazard problem. During the games, cause and effect of players' decision making react upon each other. This paper contributes to generating further discussion on accounting ethics education and providing practical implication.

• Management & Information Systems Review
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• v.35 no.1
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• pp.143-154
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• 2016

In this research, The new CEO is expected to increase a reporting income through earning management for individual benefit such as a good reputation, high compensation and CEO' s contract extension in the early years of service, of which may influence value relevance of the accounting numbers. We investigate the change of value relevance from 2004 to 2014, compare firms with a change of CEO and firms with non-change of CEO and analysis the value relevance in the early years and in the late years of the new CEO. The results of research are as follows. First, value relevance of EPS of firms with change of CEO are decreased, whereas value relevance of BPS are increased in the regression of all sample. Second, value relevance of EPS are decreased, whereas value relevance of BPS are increased in the early years of the new CEO. This research makes a contribution to provide the first proof about influence of value relevance by the earning management in the early years of the new CEO in Korea.

• Proceedings of the Korea Water Resources Association Conference
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• 2023.05a
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• pp.102-102
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• 2023

벤포드 법칙(Benford's Law)은 실생활에서 관찰되는 수치 데이터를 첫 자리 숫자에 따라 분류할 때 첫 자리의 숫자가 커질수록 그 분포가 점차 감소되는 현상을 말한다. 이러한 벤포드 법칙은 일반식으로 도출하여 다양한 자릿수로 확장하여 적용할 수 있는 연구결과가 제시되었으며, 회계학, 사회과학, 물리학, 컴퓨터과학, 생물학 등 다방면의 수치 자료에서 그 유효성이 확인되고 있다. 자릿수의 관찰빈도를 분석하는 것만으로 많은 양의 실생활 데이터에서 빠르고 쉽게 데이터 조작여부를 탐지하거나 1차적인 데이터 품질검사에 효과적으로 활용되고 있다. 본 연구에서는 다학제적 연구의 측면에서 수학·물리적 법칙인 벤포드 법칙을 일유량 등 다양한 수문학 측정자료에 적용하여 그 적용가능성을 확인하고 자료의 불균질성과 신뢰성을 빠르게 탐지할 수 있는 방법론을 제시하고자 한다. 수문자료는 공인심의를 통해 자료의 신뢰도를 확보하고 있으나 확정·배포까지 약 2년이 소요되어 활용기간 단축에 대한 사용자 요구가 지속되고 있는 실정이다. 따라서 본 연구에서는 분석대상 데이터의 자릿수 관찰빈도가 벤포드 법칙에 의한 예상자릿수 빈도를 따르는지 여부에 대한 가설을 설정하고 카이제곱 검정 또는 Kolmogorov-Smirnov(K-S) 검정 등을 통해 적합도에 대한 통계적 유의미함을 분석함으로써 대략적으로나마 빠르고 쉽게 측정자료의 신뢰성을 판단할 수 있다. 본 연구는 다양한 학문과의 결합을 통한 새로운 접근을 시도함으로써 빅데이터 시대에 효과적으로 수자원의 개발, 관리 및 운영의 의사결정을 하는데 도움이 될 수 있을 것으로 판단된다.

• Journal of the Korean Society of Marine Environment & Safety
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• v.18 no.6
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• pp.545-550
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• 2012

Wind resource assessment is necessary when designing wind farm. To get the assessment, we must use a long term(20 years) observed wind data but it is so hard. so that we usually measured more than a year on the planned site. From the wind data, we can calculate wind energy related with the wind farm site. However, it calculate wind energy to collect the long term data from Met-mast(Meteorology Mast) station on the site since the Met-mast is unstable from strong wind such as Typhoon or storm surge which is Non-periodic. To solve the lack of the long term data of the site, we usually derive new data from the long term observed data of AWS(Automatic Weather Station) around the wind farm area using mathematical interpolation method. The interpolation method is called MCP(Measure-Correlative-Predict). In this study, based on the MCP Regression Model proposed by us, we estimated the wind energy at Handong site using AEP(Annual Energy Production) from Gujwa AWS data in Jeju. The calculated wind energy at Handong was shown a good agreement between the predicted and the measured results based on the linear regression MCP. Short term AEP was about 7,475MW/year. Long term AEP was about 7,205MW/year. it showed an 3.6% of annual prediction different. It represents difference of 271MW in annual energy production. In comparison with 20years, it shows difference of 5,420MW, and this is about 9 months of energy production. From the results, we found that the proposed linear regression MCP method was very reasonable to estimate the wind resource of wind farm.

• Journal of the Korean Society for Aeronautical & Space Sciences
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• v.31 no.1
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• pp.113-119
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• 2003

During the mission operation time, it is very important to estimate the spacecraft propellant remaining as accurately as possible. This is because the quantity of propellant is related directly to how long the satellite can be operated ín orbit. There are two different methods for spacecraft propellant gauging; the PVT method and the book-keeping method. This paper describes the characteristics and applications of these methods using the flight operation data of KOMPSAT-1. Additionally, propellant consumption rates in delta-V maneuvering and each attitude control submode are analyzed according to spacecraft operation modes. The earth search submode shows the highest propellant consumption rate.

• Journal of Intelligence and Information Systems
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• v.28 no.2
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• pp.307-332
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• 2022

One of the most intensively conducted research areas in business application study is a bankruptcy prediction model, a representative classification problem related to loan lending, investment decision making, and profitability to financial institutions. Many research demonstrated outstanding performance for bankruptcy prediction models using artificial intelligence techniques. However, since most machine learning algorithms are "black-box," AI has been identified as a prominent research topic for providing users with an explanation. Although there are many different approaches for explanations, this study focuses on explaining a bankruptcy prediction model using a counterfactual example. Users can obtain desired output from the model by using a counterfactual-based explanation, which provides an alternative case. This study introduces a counterfactual generation technique based on a genetic algorithm (GA) that leverages both domain knowledge (i.e., causal feasibility) and feature importance from a black-box model along with other critical counterfactual variables, including proximity, distribution, and sparsity. The proposed method was evaluated quantitatively and qualitatively to measure the quality and the validity.

• Korean Business Review
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• v.11
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• pp.241-253
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• 1998

One form of the anomalies of stock price changes as reaction to earnings information is believed to be caused by the so-called earnings fixation, which is the overreaction of stock prices to earnings. According to the Sloan (1996) study, stock price changes are positively associated with earnings at the time of earnings releases, but the association becomes negative after that, as the early overreaction is corrected. However, the problem in his study is to use cash flows computed by adjusting earnings with appropriate income statement and balance sheet items. As Bahnson et al. (1996) show, these cash flows substantially deviate from SFAS No. 95 cash flows and the sample used in this study is found to be subject to this substantial measurement error. Therefore, the result of Sloan might be driven by this error and the reexamination of earnings fixation is warranted. The results are generally consistent with those in Sloan. First, earnings is positively associated with stock price changes at the time of earnings releases, but the association becomes negative after that. Second, cash flows show a weak association with stock price changes at the time of earnings releases, but the association become stronger thereafter. Third, when seperated from cash flows, accruals have an incremental explanation about stock price changes beyond that of cash flows, accruals have a negative association later on. This finding is consistent with stock price overreaction to accruals, even when more cleaner cash flow data are used.

• Journal of Korea Port Economic Association
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• v.28 no.3
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• pp.45-72
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• 2012

This work uses data associated with business activity and outcome on the five main SOGO-SHOSYA and considers meaning of its outcome and logistics function in energy business field in recent 10 years. The contents of this work embody three chapters, which are an investigation on advanced research, an analysis of SOGO-SHOSYA business outcome, logistics function in its energy business field, Research method are used by statistical analysis and organizational structure analysis as well as case study. We will search for the reason that the energy business has worked well lately. There are actively securing interests of energy exploitation and longer-term investment to affiliated companies, building supply chain system with internal and external businesses. Especially, we will account for the logistics role of SOGO-SHOSYA that has newly understood the international logistics function in energy business field. SOGO-SHOSYA has coordinated organizationally from upstream to downstream in energy business, is showing its abilities in midstream related features that involve investor, organizer and analyst. SOGO-SHOSYA's building up logistics function will help supply chain in energy business for rising the competitiveness of price and quality, and support cost-reducing in activities of supply chain.