• Korean Business Review
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• v.14
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• pp.31-44
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• 2001

The purpose of auditing is to express an auditor's opinion on the fair presentation of the financial position and business operations of companies according to the financial accounting standards, and to raise the reliability of the financial statements and to enable the user of the financial statements to make a proper judgement on the companies. There should be an audit risk in the audit of the financial statements in a modem sense because it is done by the sampling audit not by the detailed one. Audit risk is the risk that an auditor may unknowingly fail to modify appropriately the auditors' report on financial statements containing a material misstatement. The audit risk eventually hurt the reliability of the financial statements when the auditors set up different audit risks because it is determined by the auditor's professional judgement. Thus, there have been negative opinions on the Audit Risk Model suggested in the SAS No. 47 because it cannot explain the process of auditor's judgement and bring different results. In view of the results so far achieved, which influences the auditor's decision making, should be done by the Belief Function Mode Model in a position of raising the reliability of the financial statements and emphasizing the usefulness and effectiveness of the auditing.

• Korean journal of communication and information
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• v.25
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• pp.65-102
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• 2004

The purpose of this study was to examine the news attributes of the nuclear waste storage facility in Wido by conducting content analysis of two newspapers (Chosun Ilbo and Hangyoreh) and Ohmynews. Furthermore, this study measured the effects of news attributes on readers' attitude, opinion, and recognition of the event. The results of the content analysis indicated that all three newspapers focused on event-oriented coverage than issue-oriented one. Also, they only dealt with two issues-decision making process of the residents and rewards for residents-among a total of nine issues. That is, according to the hypothesis of the second-level agenda-setting theory, the media emphasize on a particular attribute while ignoring other attributes, which, in turn, make the particular attributes more salient. Based on the results of content analysis, this study conducted an experiment to measure the effects of media attributes on public recognition toward the attributes in terms of cognitive and of affective aspects. The results showed a significant relationship between media attributes and public attributes, which confirmed the effects of the second-level agenda setting. However, the transfer of attributes did not take place in affecting public opinion and public recognition of the event itself.

• Journal of the Korean Institute of Intelligent Systems
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• v.20 no.2
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• pp.165-172
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• 2010

In clinical data minig, choosing the optimal subset of features is such important, not only to reduce the computational complexity but also to improve the usefulness of the model constructed from the given data. Moreover the threshold values (i.e., cut-off points) of selected features are used in a clinical decision criteria of experts for differential diagnosis of diseases. In this paper, we propose a fuzzy discretization approach, which is evaluated by measuring the degree of separation of redundant attribute values in overlapping region, based on spatial distribution of data with continuous attributes. The weighted average of the redundant attribute values is then used to determine the threshold value for each feature and rough set theory is utilized to select a subset of relevant features from the overall features. To verify the validity of the proposed method, we compared experimental results, which applied to classification problem using 668 patients with a chief complaint of dyspnea, based on three discretization methods (i.e., equal-width, equal-frequency, and entropy-based) and proposed discretization method. From the experimental results, we confirm that the discretization methods with fuzzy partition give better results in two evaluation measures, average classification accuracy and G-mean, than those with hard partition.

• Journal of the Korean Society of Safety
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• v.31 no.3
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• pp.143-155
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• 2016

Recently, a massive loss of life and property is occurring in Korea due to traffic accidents, with the rapid increase in cars. For improvement of traffic safety, the Korea Transportation Safety Authority intensively analyzes accident data in local governments with low traffic safety index, performs a field investigation to extract problems and offers local governments improvements for problems, by conducting the 'Special Survey of Actual Conditions of Traffic Safety' each year, starting 2008. But local governments cannot strongly push forward the improvement projects due to the limited budget and the uncertainty of the improvement plan effects. Therefore, this study suggested a model which applied the Utility concept to the AHP theory, in order to efficiently decide a priority of the improvement plans in accident black spots in consideration of the limited budget of local governments. The number of accidents in each spot for improvement and accident severity, traffic volume, pedestrian volume, the improvement project cost and the accident reduction effect were chosen as evaluation factors for deciding a priority, and data about the improvement plan costs and the accident reduction effects, traffic accidents and traffic volume in the spots to undergo the special research on the real condition of traffic accident in the past were collected from the existing studies. Then, regression analysis was carried out and the Utility Curve of each evaluation factor was computed. Based on the AHP analysis findings, this study devised a priority decision method which calculated the weight and the utility function of each evaluation factor and compared the total utility values. The AHP analysis findings showed that among the evaluation factors, accident severity had the biggest importance and it was followed by the improvement plan cost, the number of accidents, the improvement effect, traffic volume and pedestrian volume. The calculated utility function shows a rise in utility, as the variables of the 5 evaluation factors; the number of accidents, accident severity, the improvement plan effect, traffic volume and pedestrian volume increase and a fall in utility, as the variables of the improvement plan cost increase, since the improvement plan cost is included in the budget spent by a local government.

• Korean Journal of Construction Engineering and Management
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• v.21 no.5
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• pp.29-37
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• 2020

This study analyzed the importance of factors according to the investor's perspective through a survey of residential real estate experts using AHP and fuzzy theory. Analysis results showed that rent, profitability, traffic accessibility, commercial and infrastructure, and financial regulation are important in common. By expert group, financial and credit groups cited profitability, rent, traffic accessibility, supply and tax benefits, construction and development groups cited traffic accessibility, rent, direct access, profitability, commercial area and infrastructure, and appraisal and evaluation groups cited rent, profitability, transportation accessibility, financial regulation and supply as the most important factors. This showed that it had a preference characteristic that was associated with work. In other words, it focuses most on the financial perspective in investment characteristics, and it values convenience such as accessibility to transportation and commercial districts and infrastructure as its location characteristics. In addition, it was found that easing financial regulations in the market is important to expand investment in real estate. This study aims to help the business feasibility analysis of residential property developers and rational decision-making of general investors who are consumers, taking into account the various perspectives of the expert group.

• Korean Journal of Remote Sensing
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• v.11 no.3
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• pp.49-60
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• 1995

Features of geological lineaments generally play an important role at the data interpretation concerned geological processes, mineral exploration or natural hazard risk estimation. However, there are intrinsically discordances between lineaments-related features extracted from surficial geological syrvey and those from satellite imagery;nevertheless, any data set contained those information should not be considred as less meaningful within their own task. For the purpose of effective utilization task of extracted lineaments, the mathematical scheme, based on fuzzy set theory, for practical integration of various types of rasterized data sets is studied. As a real application, the geological map named Homyeong sheet(1:50,000) and the Landset TM imageries covering same area were used, and then lineaments-related data sets such as lineaments on the geological map, lineaments extracted from a false-color image composite satellite, and major drainage pattern were utilized. For data fusion process, fuzzy membership functions of pixel values in each data set were experimentally assigned by percentile, and then fuzzy algebraic sum operator was tested. As a result, integrated lineaments by this well-known operator are regarded as newly-generated reasonable ones. Conclusively, it was thought that the implementation within available GISs, or the stand-alone module for general applications of this simple scheme can be utilized as an effective scheme can be utilized as an effective scheme for further studies for spatial integration task for providing decision-supporting information, or as a kind of spatial reasoning scheme.

• Journal of The Korean Association For Science Education
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• v.39 no.4
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• pp.511-523
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• 2019

In this age of the $4^{th}$ industrial revolution, we, science educators, are giving more light on students' agentic behavior in the process of educating future scientist. This study, with the analytic lens of epistemic agency, explores the key stages of a student-driven R&E program rather than the scientist-led R&E program. It also examines to understand the emergence of students' epistemic agency in each stage of R&E. Data from participant observation for 18 months and in-depth interviews were collected and analyzed with the constant comparative method of grounded theory. This study identifies and describes five key stages of student-driven R&E: The stage of exploring research theme, designing research, performing lab activity, interpreting results, and communicating research. It also finds that (a) students' epistemic agency emerged with the constant interactions with the R&E structure; (b) students' epistemic agency has deep relations with the epistemic beliefs of the students; (c) students positioned themselves as decision-makers in the R&E practice; (d) the redistributed power and authority of the R&E contributed to the emergence of students' epistemic agency.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.16 no.4
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• pp.101-113
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• 2021

This paper inquires the macro-economic factors that may affect the corporate venture capital (CVC) from an industrial organization theory perspective. Unlike existing studies focusing CVC investments related to parent corporates' strategic intention, we identified CVC firm as an independent financial investor affected by macro environment and industrial structure. Specifically, we empirically investigate whether and how industry's boom, exogenous crisis, economic growth, and competition intensity affect the CVC investment for a data set of investment in the U.S. based corporate venture capital industry, 1996-2017. The empirical data analyzed in the study contained a total of 84 U.S. based CVC firms and their 2,306 investments from 1996 until 2017. After conducting a time-series negative binomial analysis, our empirical analyses suggest that the CVC investments are affected negatively by exogenous crisis and competition intensity, and positively by industrial boom and economic growth. we found the significance and direction of our independent variables strongly supported all of our four hypotheses in a highly robust manner. The results of this study are expected to contribute the literatures of corporate venture capital and venture investment by illustrating which macro-economic and industrial structure factors affect CVC investment decision to adapt to dynamic environmental change beside strategic intention of CVC firm's parent corporates.

• Cross-Cultural Studies
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• v.53
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• pp.73-102
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• 2018

The purpose of this study was to explain, using Jacques Lacan's theory of desire, how Ellen Olenska functions as the object petit a in her relationship with Newland Archer and to connect the impossibility of Newland and Ellen's love with the impossibility of desire, in Edith Wharton's The Age of Innocence. In New York society in the 1870s, the unpleasant truth was avoided, personal opinions were excluded, no room for imagination existed, and other-ness was expelled. In that society, Newland realized that true love and true emotions were lacking in his life. For Newland, Ellen was the gap in New York society and the object that could fill that gap. Ellen functioned as the object petit a. But the romance between Newland and Ellen was forbidden in New York society, where everything was dominated by strict social codes, and especially because Newland was engaged to Ellen's cousin, May Welland. Ellen became inaccessible to Newland and this set Newland's desire for Ellen in motion. He idealized Ellen as the objet petit a, based on the fantasy that she would fill the void in his life. However, at every critical moment, Newland delayed unification with Ellen by resorting to social codes. His actions betrayed that the goal of his desire was not the fulfillment, but the reproduction of desire, with its circular movement. His decision not to see Ellen in Paris again at the end of the novel can be interpreted as Newland's effort to maintain Ellen as the inaccessible object, objet petit a, forever. It is this impossibility of desire that the romance of Newland and Ellen is predicated upon. Another purpose of this study was to expand this impossibility of desire to the relationship between man and woman and to interpret The Age of Innocence as a story showing the characteristics of the relationship between the sexes. The relationship between Newland and Ellen shows that there is no harmonious relationship between the sexes and that woman exists only as a fantasy object, objet petit a for man.

• Journal of Korea Technology Innovation Society
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• v.22 no.1
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• pp.119-157
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• 2019

It is important for the people in the 3D printing industry to determine which factors influence the decision-making that determine the adoption of 3D printers and the role of the factors. Through this, we intend to find ways to contribute to the development of 3D printing industry in Korea by increasing utilization of 3D printer used in domestic companies and increasing investment in related industries. 3D printers are making rapid progress according to the development of technology, the public interest, and the activation of investment. Foreign countries have made remarkable progress in equipment, materials, software, and industrial applications, but they are lower than expected in Korea. It is necessary to introduce a smooth 3D printer in order to revitalize the 3D printer industry and enlarge the base, but it is insufficient for actual introduction and field application. The independent variables that represent economic, technological, and environmental characteristics were selected through a literature survey, and a model for accepting integrated technology for convergence of societies in the 3D printing industry was proposed. This study confirms that economic factors such as output unit price, government support, and environmental factors such as 3D contents should be developed organically for the introduction of 3D printing technology and equipment. This require systematic and effective support from the government, and it is necessary to improve the economic support, related laws, and systems that can be directly experienced by the user as a user. As the domestic 3D printing industry develops with economic, technological and time investment, 3D printing industry should be the key engine of the 4th industrial revolution.