• Management & Information Systems Review
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• v.12
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• pp.137-160
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• 2003

The association between accounting earnings and the stock price of an entity is the subject that has been most heavily researched during the past 25 years in accounting literature. Researcher's common finding is that there are positive relationships between accounting earnings and stock prices. However, the explanatory power of accounting earnings which was measured by $R^2$ of regression functions used was rather low. To be connected with these low results, The prior studies propose that there will be additional information, errors in variables. This study investigates empirically determinants of earnings response coefficients(ERCs), which measure the correlation between earnings and stock prices, using earnings level / change, as the dependent variable in the return/earnings regression. Specifically, the thesis tests whether the factors such as earnings persistence, growth, systematic risk, image, information asymmetry and firm size. specially, the determinable variables of ERC are explained in detail. The image / information asymmetry variables are selected to be connected with additional information stand point, The debt / growth variables are selected to be connected with errors in variables. In this study, The sample of firms, listed in Korean Stock Exchange was drawn from the KIS-DATA and was required to meet the following criteria: (1) Annual accounting earnings were available over the 1986-1999 period on the KIS-FAS to allow computation of variables parameter; (2) sufficient return data for estimation of market model parameters were available on the KIS-SMAT month returns: (3) each firm had a fiscal year ending in December throughout the study period. Implementation of these criteria yielded a sample of 1,141 firm-year observation over the 10-year(1990-1999) period. A conventional regression specification would use stock returns(abnormal returns) as a dependent variable and accounting earnings(unexpected earnings) changes interacted with other factors as independent variables. In this study, I examined the relation between other factors and the RRC by using reverse regression. For an empirical test, eight hypotheses(including six lower-hypotheses) were tested. The results of the performed empirical analysis can be summarized as follows; The first, The relationship between persistence of earnings and ERC have significance of each by itself, this result accord with one of the prior studies. The second, The relationship between growth and ERC have not significance. The third, The relationship between image and ERC have significance of each by itself, but a forecast code doesn't present. This fact shows that image cost does not effect on market management share, is used to prevent market occupancy decrease. The fourth, The relationship between information asymmetry variable and ERC have significance of each by. The fifth, The relationship between systematic risk$(\beta)$ and ERC have not significance. The sixth, The relationship between debt ratio and ERC have significance of each by itself, but a forecast code doesn't present. This fact is judged that it is due to the effect of financial leverage effect and a tendency of interest.

• The Korean Journal of Ecology
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• v.24 no.5
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• pp.323-332
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• 2001

A cultural landscape results from a combination of human activities for resource-use and the response of nature to such artificial interference. Nature provides resources necessary for human life on the Earth in terms of his survival as well as living. Humanbeing has developed civilization using the benefits that nature provides. In the past, a harmonious relationship between mankind and nature had ensured sustainability of resource-use for human. We can find such facts from the existence of cultural landscape. However, rapid economic growth and a development-oriented logic caused from such socio-economic change led to the environmental crises and the depletion of various resources at global level. In the perspective of preparation for such problems, we investigated the background for establishment, function, and value of cultural landscapes, in which a dynamic equilibrium exists between a supply of natural resources and human needs. Furthermore, we discussed a new economic model including ecological consideration, a strategy for ecological management of environment, and a framework for transmission of traditional culture to new generations on the basis of a cultural landscape regime.

• Journal of the Korean Society for information Management
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• v.16 no.4
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• pp.109-123
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• 1999

We are faced with a paradox in the age of information as finding quality information on the Internet becomes a more challenging task because of information overload. This paper describes the prototype for “IPL-Korea” (Internet Public Library in Korea) project which is an attempt to provide the public with quality information in the form of a metadata system. The system involves cataloging of resources, i.e. websites, that are filtered by library and information science majors as well as information professionals. The user focus of this system is on children, youth, women, and seniors; various classification schemes and resource descriptions relevant for each user group are incorporated into the system to allow efficient browsing of the resources. A thesaurus for “IPL-Korea”, which is based on the ERIC thesaurus, is being constructed for easy manipulation of the breath of searching. The “IPL-Korea” metadata system employs the entity-relationship model in the design of its conceptual schema. Metadata is being stored in the Oracle database system and Web interfaces to this database are provided through ASP, ColdFusion, and JAVA technology.

• Journal of Legislation Research
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• no.44
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• pp.655-688
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• 2013

Most of all the transfer of undertakings in such a service provision business as labour-intensive operation creates uncertainty of employment, aggravates terms of employment and breaks a trade union. However there are no regulations in Korea to protect employees from these undesirable situations. On the other hand Great Britain has introduced the concept of a transfer of undertakings by service provision change in 2006. It was intended to remove or at least alleviate the uncertainties and difficulties created by the need under TUPE 1981 and EU Directive to establish a transfer of a stable economic identity which retained its identity in the hands of the alleged transferee. In contrast to the words used to define transfer in the 1981 Regulations 'service provision change' is a wholly new statutory concept and distinguished from the economic entity. The new provisions seems to be straightforwards and the circumstances in which service provision change is established are clearly set out in Regulations. In this context there is no need for a judicially prescribed multi-factorial approach, as advanced by European Court of Justice like Spijkers test. The new concept of service provision change apply even though there are some minor difference or differences between the nature of the tasks carried on after service provision change as compared with before it. A commonsense and pragmatic approach is required and It is enough only to ask whether the activities carried on by the alleged transferee are fundamentally or essentially the same as those carried out by the alleged transfer. TUPE 2006 of Great Britain far exceeding the scope of the Acquired Rights Directive is full of suggestions as a model of legislation to secure a stable employment itself and favorable and fair conditions of employment. More active efforts are needed for lawmaking to prohibit a dismissal and vary conditions of employment for the reason of the transfer of undertakings itself.

• The Transactions of the Korea Information Processing Society
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• v.7 no.3
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• pp.879-890
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• 2000

Designing a multilevel database application is a complex process, and the entities and their associated security levels must be represented using an appropriate model unambiguously. It is also important to capture the semantics of a multilevel databse application as accurate and complete as possible. Owing to the focus of the IDEA Methodology for designing the non-secure database applications on the data-intensive systems, the Object Model describes the static structure of the objects in an application and their relationships. That is, the Object Model in the IDEA Methodology is an extended Entity-Relationship model giving a static description of objects. The IDEA Methodology has not been developed the multilevel secure database applications, but by using an existing methodology we could take advantage of the various techniques that have already been developed for that methodology. That is, this way is easier to design the multilevel secure schema than to develop a new model from scratch. This paper adds the security features 새？ Object Model in the IDEA Methodology, and presents the transformation from this model to a multilevel secure object oriented schema. This schema will be the preliminary work which can be the general scheme for the automatic mapping to the various commercial multilevel secure database management system such as Informix-Online/Secure, Trusted ORACLE, and Sybase Secure SQL Server.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.15 no.6
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• pp.81-94
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• 2020

Based on innovative technologies and new start-up ideas, startups have been actively researched on the entrepreneurship needed to strengthen the organization's capabilities and generate results in the start-up process. This study studied the entrepreneurial orientation on the performance of startups in the Philippines and the financial and non-financial performance of enterprises. This study carried out not only the entrepreneurial orientation to the performance of Filipino startups but also the role of social capital as parameters in the performance of enterprises. The empirical research was completed for 93 Philippine startups and the suitability of the research model was evaluated with a PLS-based structural equation model. The results of the study first confirmed that the enterprise orientation of Philippine startups has a positive impact on both financial and non-financial performance of the enterprises. Second, the entrepreneurial orientation of Philippine startups has been shown to have a positive effect on both the structural, cognitive and relational dimensions of social capital. Third, it was found that the relevant dimensions of social capital mediated both the corporate orientation and the relationship between the financial and non-financial performance of the entity. Entrepreneurial orientation has been confirmed to be directly or indirectly affecting the performance of startups through social capital. These findings reaffirmed that entrepreneurial orientation is still a valid important factor in developing countries as well as in countries such as Korea and the United States. Based on this study, we have identified the need for research from a more integrated perspective, such as the concept of strategic orientation. Finally, practical implications were presented to reflect the findings analyzed.

• Journal of Internet Computing and Services
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• v.1 no.1
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• pp.47-62
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• 2000

Geographic Information System(GIS) deal with data which can potentially be useful for a wida range of applications. However, the information needs of each application usually vary, specially in resolution, detail level, and representation style, as defined in the modeling phase of the geographic database design. To be able to deal with such diverse needs, the GIS must after features that allow multiple representations for each geographic entity of phenomenon. This paper addresses the problem of formal definition of the objects and their relationships on geographical information systems. The geographical data is divided in two main classes: geo-objects and geo-fields, which describe discrete and continuous representations of spatial reality. I will study the classes and the roles of relationships over geo-fields, geo-objects and nongeo-objects. Therefore, this paper will contribute the efficient design of geographical class hierarchy schema by means of formalizing attribute-domains of classes.

• The KIPS Transactions:PartD
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• v.8D no.5
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• pp.516-572
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• 2001

Geographic Information System(CIS) deal with data which can potentially be useful for a wide range of applications. The information needed by each application can be vary, specially in resolution, detail level, application view, and representation style, as defined in the modeling phase of the geographic database design. To be able to deal with such diverse needs, GIS must offer features that allow multiple representation for each geographic entity of phenomenon. This paper addresses on the problem of formal definition of the objects and their relationships on the geographical information systems. The geographical data is divided into two main classes : geo-objects and geo-fields, which describe discrete and continuous representations of spatial reality. I studied the attributes and the relationship roles over geo-object and nongeo-object. Therefore, this paper contributed on the efficient design of geographical class hierarchy schema by means of formalizing attribute-domains of classes.

• Journal of the Korea Convergence Society
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• v.12 no.6
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• pp.1-8
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• 2021

The purpose of this study is to study the interaction structure of a smart farm for controlled environment horticulture. As a research method, interaction factors were analyzed by defining the growth stages of humans, plants, and plants, which are the subjects of interaction during the production, distribution, sales and consumption stages of smart farms. Additionally, on-site survey was used to differentiate between one-time, short-term, and long-term, depending on the behavior and operation of the interacting entity and time. As a result, the research came up to a finding that 1) Human and Plant are based on interactions of 'one-time, short-term' 2) Plant and Smart Farm as 'short-term' 3) Smart Farm and Human as 'short-term and long-term'. For this reason, this study is meaningful in deriving the relationship between the subjects and the interaction elements in the production stage of the smart farm and presenting a new interaction structure model by structuring them.

• The Journal of the Korea institute of electronic communication sciences
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• v.19 no.6
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• pp.1231-1236
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• 2024

For users who have difficulty reading text, don't have enough time to read directly, or find it inconvenient to enjoy web novels on mobile devices, TTS is the only way to consume web novels, making them an essential audience that companies must cater to. However, current web novel TTS systems merely read text in a monotonous single voice, which hinders user immersion and acts as a barrier to entry. Therefore, a more dynamic and immersive TTS system is needed. This paper proposes a sentence-type classification system based on the KoBERT model to create a more engaging web novel TTS. The system defines sentence types based on the commentary sentence, line sentence, and onomatopoeia sentence, based on the type of sound required. The system demonstrated high accuracy in classifying sentences, and the resulting data can be further utilized for more in-depth classification within the categorized sentences. Additionally, this data can be combined with techniques such as named entity recognition, speaker identification, and inter-sentence relationship detection to contribute to the development of more advanced models.