• The Journal of Asian Finance, Economics and Business
• /
• v.7 no.12
• /
• pp.233-243
• /
• 2020

This study aims to assess the impacts of COVID-19 on International Financial Reporting Standards (IFRS), because of the problems associated with changing and amending the financial reports according to the policies established based on the circumstances of the epidemic. The study sample targeted several international financial reports that were amended based on epidemic conditions. The revised financial reporting period provides standardized reporting procedures for financial transactions worldwide despite the pandemic. Therefore, IFRS has been used to reduce challenges in financial reporting by monitoring the duration of social distancing while reporting matters to eliminate confirmed uncertainty and judgment. After analyzing the data obtained through global search engines, the results conducted provided evidence that COVID-19 affects financial reporting in companies around the world. Therefore, companies face difficulty reporting finances based on the challenging environment that the pandemic represents. Besides, IFRS fair value measurements consider the prices that were predicted according to current market values. The contexts of the changing the standards by IFRS to curb the effects of the COVID19 financial reporting was attained through evaluation of the online files that were randomly selected and filtered to obtain valid data.

• Journal of Korean Institute of Industrial Engineers
• /
• v.41 no.3
• /
• pp.287-295
• /
• 2015

Due to the latest agreement between the military authorities of the Republic of Korea (ROK) and the United States (US) of America, Korea's annual contribution to the budget of the United States Forces Korea (USFK) rose as high as close to 1 trillion won. This seemingly prohibitive amount has led to the questioning of military critics regarding determination criteria, wholesomeness of cost, alignment of incentives, and implementational transparency, etc. As these sources of mistrust can potentially undermine the congruence of alliance, we attempt to devise a scientific means to test the validity of Korea's budget contribution. Specifically, we use the real options approach (ROA) to estimating the interval of the fair prices of maintaining the USFK. We consider the USFK as an insurance against foreign incursions, and this enables us to assume their role as a put option. Upon a hypothetical war breakout, the daily cumulative size of the Korean economy is estimated by implementing the simulated loss ratios of assets and population. As a result, the strategic value (put premium) of the USFK is exponentially higher the sooner the US forces are augmented following an intrusion. Also, Korea's payments toward the USFK in 2011 and 2012 appear theoretically fairly valued.

• Korean Institute of Interior Design Journal
• /
• v.17 no.6
• /
• pp.216-224
• /
• 2008

The represented Design Language have to include design meaning by functions in Interior. It also is able to easy and quick to understand in conversation for the design proposal. In this study, 6 stages suggest for the basic forming image in Interior Design. Those are form, line, space, color, material and principles of design. And essential image language arranged by preceding research. The fundamental 6 elements of space are used for explanation with the minimum method to make consumer understand through some image. Image has the communication function as a visual conversation in Space Design. The purpose of using the image language is the exchange into communication by written visual image. In order to it is necessary to delivery correct meaning of Interior Design for the understand between consumer and designer for the suggestion through images. Therefore, making categories for representation-language from image features of interior design is a important research with the value to share the spatial pattern. It will be expected to add the spatial Image language by processing with new trend.

• Journal of The Korean Society of Agricultural Engineers
• /
• v.54 no.6
• /
• pp.111-119
• /
• 2012

Applicability of 8 day interval flow data for the calibration of hydrologic model was evaluated using Hydrological Simulation Program-Fortran (HSPF) at Kyungan watershed. The 8 day interval flow monitored by Ministry of Environment located at upstream was calibrated and periodically validated during 2004-2008. And continuous daily flow monitored by Ministry of Construction & Transportation (MOCT) and located at the mouth was compared with daily simulated data during 2004-2007 as spatial validation. Automatic calibration tool which is Model-Independent Parameter Estimation & Uncertainty Analysis (PEST) was applied for HSPF calibration procedure. The model efficiencies for calibration and periodic validation were 0.63 and 0.88, and model performances were fair and very good, respectively, based on criteria of calibration tolerances. Continuous daily stream flow at the mouth of Kyungan watershed were good agreement with observed continuous daily stream flow with showing 0.63 NS value. The PEST program is very useful tool for HSPF hydrologic calibration using non-continuous daily stream flow as well as continuous daily stream flow. The 8 day interval flow data monitored by MOE could be used to calibrate hydrologic model if the continuous daily stream flow is unavailable.

• Journal of Information Technology Applications and Management
• /
• v.22 no.2
• /
• pp.43-70
• /
• 2015

Concerns have been growing about whether domestic internet protocol television (IPTV) can establish a solid foothold in the pay TV market, largely because of the lack of IPTV-only content and service differentiation. It has been difficult for IPTV providers to attract valuable PPs (program providers) to strengthen their positions, and IPTV providers have invested much money into procuring content. To survive this difficult situation, IPTV providers need to reappraise their profit sharing methods and content distribution structure to facilitate the expansion of their subscriber base. This can be done by attracting valuable PPs to IPTV providers and securing extra revenue by distributing more content for their PP partners. The IPTV industry has a different structure and value chain from the digital cable industry. Moreover, profit sharing schemes among participants in the IPTV industry are complicated. Thus it is essential to analyze the criteria for profit sharing, the selection of attributes in profit sharing, and their cause-effect relationship in developing fair pricing for broadcast content in the IPTV industry. This study introduces the attributes that need to be considered for the pricing of content and profit sharing among IPTV providers and PPs. In addition, this study uses system dynamics to analyze the relationship among those attributes along with additional associated factors for the pricing of content.

• International Commerce and Information Review
• /
• v.9 no.4
• /
• pp.159-175
• /
• 2007

Under U.S. Antidumping law, dumping occurs when 'subject merchandise' is imported into the United States and sold at less than 'fair value'. The administration of U.S. antidumping law is shared between the U.S. Department of Commerce(USDOC) and the U.S. International Trade Commission(USITC). USDOC's task is to determine whether imports are being dumped, and if so, to estimate the margin of dumping. In determining whether an industry in the United States is materially injured or threatened with material injury, or the establishment of an industry in the United States is materially retarded, by reason of the subject imports, the USITC must first define the 'like product' and the 'domestic industry'. One of the crucial factors on antidumping measures is the interpretation's scope of the 'like product' and the 'domestic industry', leading the most controversial issues in U.S. antidumping law. The primary purpose of this paper is to examine the 'domestic industry' and 'like product' considering U.S. antidumping law. Most USITC's determinations regarding like product and industry as flexible conception have been supported by the U.S. Courts.

• Journal of Positioning, Navigation, and Timing
• /
• v.6 no.1
• /
• pp.1-8
• /
• 2017

In this study, to design a multi-GNSS receiver using single RF front-end, the receiving performances for various frequency plans were evaluated. For the fair evaluation and comparison of different frequency plans, the same signal needs to be received at the same time. For this purpose, two synchronized RF front-ends were configured using USRP X310, and PC-based software was implemented so that the quality of the digital IF signal received at each front-end could be evaluated. The software consisted of USRP control, signal reception, signal acquisition, signal tracking, and C/N0 estimation function. Using the implemented software and USRP-based hardware, the signal receiving performances for various frequency plans, such as the signal attenuation status, overlapping of different systems, and the use of imaginary or real signal, were evaluated based on the C/N0 value. The results of the receiving performance measurement for the various frequency plans suggested in this study would be useful reference data for the design of a multi-GNSS receiver in the future.

• Journal of the Korean Home Economics Association
• /
• v.23 no.4
• /
• pp.101-108
• /
• 1985

The completely answered questionnaires were analyzed for the nutrition knowledge, food habits, value orientation, and the sources of nutrition information of housewives of 20's to 40's. The subjects had a high level of perceived knowledge, that is the knowledge that each subject believed she hadm but the accuracy of the knowledge was only 51.6%. The mean nutrition knowledge score was 6.63 out of possible 15 points, and food habit score was 5.31 out of 10 points. Most of the subjects belonged to "Good" to "Fair" food habit group, which is considered to be relatively good. With increasing age and decreasing level of education, the percent of perceived knowledge and accuracy, and nutricion knowledge score were getting lower. However, the food habit score was getting higher with increasing age. This suggests that food habit was dependent more upon the length of married life than the nutrition knowledge in housewives. The corelation between nutrition knowledge score and food habit score was low. The economic area was the most concerned area of the subjects, followed by health and social. The scores of utrition knowledge and food abits of the subjects who ranked the health the highest were not different from those of economic and social. TV, radio, newspapers, and magazines were the most important sources of nutrition information.

• International Commerce and Information Review
• /
• v.10 no.3
• /
• pp.143-162
• /
• 2008

The Title 19 of the U.S. Code covers custom duties and is the heart of international trade regulation in the U.S.. Among the provisions in Title 19, is Chapter 4, the Tariff Act of 1930. Under U.S. Antidumping duty law, dumping occurs when `subject merchandise' is imported into the U.S. and sold at less than `fair value.' The administration of U.S. Antidumping duty law is shared between the Department of Commerce('Commerce') and International Trade Commission('USITC'). The U.S. Court of International Trade ("CIT") and the U.S. Court of Appeals for the Federal Circuit ("CAFC") decided the review of antidumping duty ("AD") determinations and administrative review results issued by the Commerce and the USITC, as well as the review of countervailing duty ("CVD") decisions. In Eurodif S.A. v. United States, the CAFC considered the important issue of whether the antidumping and countervailing duty laws apply to sales and purchases of services--in this case, the sale or purchase of enrichment services. Although the federal courts had considered the issue of whether a sale of enrichment services constitutes a sale of goods, the issue had never arisen in the context of the antidumping and countervailing duty laws. Also this is the first time that the Supreme Court has ever agreed to consider an antidumping case.

• Journal of the Korean Society of Tobacco Science
• /
• v.20 no.2
• /
• pp.139-143
• /
• 1998

The occurrence and physico-chemical properties of flat leaves found in 1997 curing trial related to the prevention of occurrence of flat leaves at bulk curing of flue-cured tobacco were investigated and compared with those of normal leaves. Cured leaves of NC82 were separated into 4 classes of none, slight, fair and severe symptoms of flat leaf by the percentage of flattened parts to whole leaf area. The flat leaves were mostly found among the leaves of lower stalk position, and it was estimated that growth rate of lower leaves also influenced on the occurrence of flat leaves. In chromatic aberration of cured leaf, flat leaves showed remarkably lower b and L values than in those of normals but there was no difference in a value. On the other hand, in chemical analyses of flat leaf samples, nicotine, total sugar, ether extract and total nitrogen contents were decreased with the degree of flat symptoms. In physical properties, filling capacity of cured leaves was decreased with the degree of flat symptoms comparing with those of normal leaves, while shatter index was showed a reverse tendency, and then within the same leaf, flat parts were decreased in total sugar, ether extract and filling capacity compared with those of normal ones, but remarkably increased in shatter index, and there was no difference in nicotine and total nitrogen contents.