• The Journal of Asian Finance, Economics and Business
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• 제3권3호
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• pp.67-77
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• 2016

Shareholders solely depend on annual reports to make investment, credit and other decisions. Investors expect that information should be reliable, relevant, comparable, consistent and thus easy to use for decision making. But whether the importance of annual reports to all shareholders is equally significant is a question of research. Thus, this research study tries to find out the importance of reading annual reports to the investors. A questionnaire survey is conducted on investors considering thirty one general shareholders and six brokers. This research based survey finds that most of the shareholders have no knowledge about accounting or finance and they have little knowledge about capital markets due to lack of training. This study also finds that general shareholders read an annual report at least moderately except value added statement, chairman's review, director's report and rumor. This study recommends human resource should be developed through adequate training, and annual reports should provide transparent and quality information which will ultimately increase the confidence of investors.

• 한국콘텐츠학회논문지
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• 제14권1호
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• pp.119-127
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• 2014

기업 이미지 향상을 위한 경쟁이 갈수록 치열해지고 있는 지금, 기업의 투자와 직결되는 핵심 기업 정보를 홍보하는 애뉴얼리포트는 단순한 홍보물을 넘어서 기업의 가치를 판단하는 하나의 가늠자이다. 좋은 상업적 디자인은 기능적 요구와 심미적 요구의 충실한 교집합이다. 이런 관점에서 애뉴얼리포트의 매체적 특성과 이에 따른 디자인 결과물들을 객관적 자료로 정리하고자 하였다. 본 연구의 대상은 2013 ARC어워드 내지 디자인 부문 수상 애뉴얼리포트들의 메인 콘셉 메시지와 페이지 정보 구조를 통한 편집 기획 방향의 사례들, 책에 콘셉과 특징을 부여한 피쳐 페이지(Feature Page)의 기본 편집 요소인 이미지와 타이포그래피 활용 현상을 제시해 보고자 한다. 본 연구의 방법은 출판된 결과물의 현상과 결과를 물리적으로 구분하고, 그것을 통해 어떤 요소들이 공통적 유형으로 혹은 불규칙한 유형으로 존재하는지를 관찰해본다. 이렇게 수상작들의 결과물을 정리 구분한 자료들을 바탕으로 실무 현장의 그래픽 디자이너와 홍보 편집 기획자들을 창의적인 콘셉 수립과 표현 개발에 더 많은 시간을 부여할 수 있는 기회를 제공할 수 있다. 또한 이 자료는 클라이언트에게 제시할 수 있는 현황 데이터로 활용되어, 좀 더 향상된 수준의 홍보 제작물을 창작하는데 기여할 것으로 기대한다.

• Industrial Engineering and Management Systems
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• 제13권4호
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• pp.432-441
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• 2014

As the business model is receiving considerable attention these days, the ability to collect business model related information has become essential requirement for a company. The annual report is one of the most important external documents which contain crucial information about the company's business model. By investigating business descriptions and their future strategies within the annual report, we can easily analyze a company's business model. However, given the sheer volume of the data, which is usually over a hundred pages, it is not practical to depend only on manual extraction. The purpose of this study is to complement the manual extraction process by using text mining techniques. In this study, the text mining technique is applied in business model concept extraction and business model evolution analysis. By concept, we mean the overview of a company's business model within a specific year, and, by evolution, we mean temporal changes in the business model concept over time. The efficiency and effectiveness of our methodology is illustrated by a case example of three companies in the US video rental industry.

• 한국환경과학회지
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• 제7권1호
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• pp.1-7
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• 1998

This paper alms to estimate the change point of the precipitation in Pusan area using the several statistical approaches. The data concerning rainfall are extracted from the annual climatological report and monthly weather report issued by the Korean Meteorological Administration. The average annual precipitation at Pusan is 1471.6 mm, with a standard deviation of 406.0 mm, less than the normal(1486.0 mm). The trend of the annual precipitation is continuously decreasing after 1991 as a change point. And the statistical tests such as t-test and Wilcoxon rank sum test reveals that the average annual precipitation of after 1991 is less than that of before 1991 at 10% significance level. And the mean gnu성 precipitation In Kyongnam districts is also continuously decreasing after 1991 same as Pusan.

• 아태비즈니스연구
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• 제11권4호
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• pp.271-289
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• 2020

Purpose - This paper examined the relation between Correction of Annual Reports and Earnings management. The annual reports are used as key reports for critical decision making by providing useful information to various stakeholders across the firm. Design/methodology/approach - The sequence of this study is analysed that each of the following two cases affects the earning management: 1. that corrections have been made; 2. Where financial information have been modified or non-financial information have been modified during the correction of the annual report. We draw an initial sample of firms listed on the Korea Stock Exchange from 2014 to 2017. Among these, we excluded firms that were not able to obtain the variables needed to measure the correction of Annual Reports and the earnings management. Finally, we use the 7,035 firm-year observations. Findings - Our empirical results of this study are as follows; First, it turned out that the earnings management of companies that report business reports on corrections is larger than those that do not. Second, among the types of annual report corrections, the correction of non-financial information is significantly larger on earnings management than the correction of financial information. Research implications or Originality - The correction disclosure of business reports is a very important issue in terms of accounting information accuracy and reliability. The results of this study will provide policy implications for correction disclosures and regulations due to an important issue as accounting information. An entity that initially prepares accounting information should advanced in such a way that it provides high quality accounting information and then complements and accepts it by various stakeholders.

• 대한간호
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• 제6권2호통권28호
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• pp.14-39
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• 1967

• 대한한의학회지
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• 제25권3호
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• pp.78-89
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• 2004

Background : A report published by the National Institute of Toxicological Research (NITR) in January 2004 about toxic hepatitis in Korea contained the result of analysis on 55 cases of severe toxic hepatitis from 7 university hospitals for 8 months. NITR claimed that the extrapolated annual frequency of severe toxic hepatitis in Korea was 1904 cases per year. They also claimed that the most frequent etiology of severe toxic hepatitis were herbal medications and similar plant preparations (61.7%), contrasted with traditional therapeutic preparations and healthy foods (29.1%). I have investigated that report to be certain of the result because it is a very important subject for public health and society in Korea. Results : The NITR report has too many problems to have faith in its results. They include the following: 1. The report uses only 55 cases to estimate annual prevalence rate of severe toxic hepatitis in Korea. 2. There was a large regional preponderancy in the NITR report (2 cases in Seoul from a population of 10.17 million, 19 cases in Gwangju from a population of 1.4 million) 3. There was another preponderancy that selected much fewer cases caused by western medication (9.1%) than other reasons. 4. The NITR report used a modified scale than that officially recognized to diagnose toxic hepatitis. 5. There was a mistake using the scale to adapt the right indications. 6. They collected cases before beginning the study, although it was a prospective study. There was also not any questionnaire or other materials concerned with alcohol, drugs, or history of past liver disease. Conclusions : NITR is one of the important official arms of the government of Korea. Nevertheless, there is a severe problem in validity because of selection bias, uncertain accuracy, and insufficiency of raw materials in the report. Therefore it seems incorrect to generalize the results of the report and there is a lack of confidence in it as a national study publishing by the NITR.

• 발명특허
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• 제34권10호
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• pp.38-41
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• 2009

• 전자통신동향분석
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• 제1권1호
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• pp.91-106
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• 1986

• Journal of Preventive Medicine and Public Health
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• 제40권3호
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• pp.233-238
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• 2007

Objectives : We aimed to assess the relationship between long-term exposure to air pollution and lung cancer in the Republic of Korea. Methods : Using the Annual Report of Ambient Air Quality in Korea, Annual Report of National Cancer Registration, and Annual Report on the Cause of Death Statistics, we calculated the standardized mortality ratio (SMR) and standardized incidence ratio (SIR) of lung cancer for both sexes in 74 areas from 7 Korean metropolitan cities. We performed random intercept, Poisson regression using empirical Bayes method. Results : Both SMRs and SIRs in the 7 metropolitan cities were higher in women than in men. Mean SIRs were 99.0 for males and 107.0 for females. The association between $PM_{10}$ and lung cancer risk differed according to gender. $PM_{10}$ was not associated with the risk of lung cancer in males, but both incidence and mortality of lung cancer were positively associated with $PM_{10}$ in females. The estimated percentage increases in the rate of female lung cancer mortality and incidence were 27% and 65% at the highest $PM_{10}$ category $({\geq}70\;{\mu}g/m^3)$, compared to the referent category $({\geq}50\;{\mu}g/m^3)$. Conclusions : Long-term exposure to $PM_{10}$ was significantly associated with female lung cancer incidence in 7 Korean metropolitan cities. Further study is undergoing to estimate the relative risk of $PM_{10}$ using multi-level analysis for controlling individual and regional confounders such as smoking and socioeconomic position.