• 제목/요약/키워드: Footnotes

검색결과 17건 처리시간 0.025초

재무제표 주석의 텍스트 분석 통한 재무 비율 예측 향상 연구 (Financial Footnote Analysis for Financial Ratio Predictions based on Text-Mining Techniques)

  • 최형규;이상용
    • 지식경영연구
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    • 제21권2호
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    • pp.177-196
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    • 2020
  • Since the adoption of K-IFRS(Korean International Financial Reporting Standards), the amount of financial footnotes has been increased. However, due to the stereotypical phrase and the lack of conciseness, deriving the core information from footnotes is not really easy yet. To propose a solution for this problem, this study tried financial footnote analysis for financial ratio predictions based on text-mining techniques. Using the financial statements data from 2013 to 2018, we tried to predict the earning per share (EPS) of the following quarter. We found that measured prediction errors were significantly reduced when text-mined footnotes data were jointly used. We believe this result came from the fact that discretionary financial figures, which were hardly predicted with quantitative financial data, were more correlated with footnotes texts.

로버트 사우디, 식민주의, 그리고 동양 -『파괴자 탈라바』를 중심으로 (Robert Southey, Colonialism, and the East: The Case of Thalaba the Destroyer)

  • 조희정
    • 영어영문학
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    • 제58권5호
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    • pp.859-880
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    • 2012
  • This paper aims at analyzing Robert Southey's Thalaba the Destroyer in relation to cultural colonialism of the British Romantic period and investigating the ways in which this text portrays the Other through its literary representation of the East. Especially, this paper attempts to show that the Oriental world constructed in Southey's text reveals the imperial subject's self-conscious awareness of its unstable relation with the unknown Other. For this purpose, this paper attends to the formal aspects of Thalaba the Destroyer, examining the process by which the reader's generic expectations about the "epic" undergo complex revisions and frustrations through reading this text. The epic elements contained in Thalaba the Detroyer include the battle between good and evil and the hero's moral epiphany arising from his struggle against malicious enemies. Yet, Thalaba the Destroyer constantly destabilizes the distinction between self and other by leading the reader to recognize the uncomfortable similarity between the poem's tyrannical figures and imperialistic monarchs in the Western civilization. Thus, when the hero enacts a revolution against despotism, the resistant power points not only to the imagined false kingdom within the text, but to the core of the real Empire that seeks to construct its own "garden" in the global scene. In addition, Southey's "panoramic" description of Oriental objects and stories in his footnotes lacks a framing perspective, erasing and de-stabilizing subject/object distinctions. In these footnotes, he exposes his profound attraction to the culture of "Other" and also conveys his aspiration to transforming Eastern myths and stories into profitable literary texts. Southey's attitude to the East in the footnotes appears to be partially grounded upon the interest of mercantile capitalists of the West, who need to discover potential commodities. Yet, simultaneously, he reveals a sense of moral hesitation about his own desire for the materiality of the East, along with deep anxiety arising from the fear of punishment.

자동차 의자류의 진동 전달특성에 대한 실험적 연구 (Experimental study on vibration transfer characteristics of automotive seats)

  • 정완섭;우춘규;박세진;김수현
    • 한국소음진동공학회:학술대회논문집
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    • 한국소음진동공학회 1996년도 추계학술대회논문집; 한국과학기술회관, 8 Nov. 1996
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    • pp.365-370
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    • 1996
  • This paper introduces experimental results of whole-body vibration exposed through the contact area between automotive seat and human body. Such vibration experiment was carried out for five automotive seats in use and four Korean individuals. Interestingly, the quantitative assessment of the ride values of the tested seats do not only enable us to judge the footnotes the Korean technology in automotive seat has left so far, but also lead to the systematic way of improving their ride quality, in addition in Korean automotive seats raised in this paper.

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Writing education using Characteristics at hypertext

  • Lee, Hee-Young
    • 한국컴퓨터정보학회논문지
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    • 제23권6호
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    • pp.9-14
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    • 2018
  • This paper focuses on how the latest progress in digital media and technology affects the writing education environment. In the contemporary era, collecting numerous pices of information online, and arranging them to create new knowledge is important. There is also a need to seek new methods for writing education to stay in tune with the times. To that end, this paper suggests an open writing model using hypertexts. This writing model consists of a total of five stages, which are use of information, compilation of information, open mutual discussion, search of additional information and writing to recreate knowledge. The final outcome of such writing is writing using footnotes. By describing the gist of the keyword and adding numerous footnotes, such writing opens up an infinite possibility of re-creating information into new knowledge. This method can help university students who are accustomed to the digital society to proactively use information and improve multi-disciplinary communication skills required today. This author applied such a model to university writing education and found that more than 82% of the students were satisfied. Through the process of collaboration and recreation of knowledge in writing, learners found distinct benefits and noted their horizons had broadened. Given this effect, the open writing model using hypertexts is meaningful in that it forms a learning community that goes beyond a one-way feedback from instructor to student and instead nudges students to realize collective intellect. Moreover, it is meaningful in that it moves away from a top-down approach of the instructors passing down knowledge about writing and its rules, and towards a more proactive involvement by students in creating knowledge.

A Study on Web Document's Efficient Browsing

  • Kim, Dong-Hyun;Song, Seung-Heon;Kim, Eung-Kon
    • Journal of information and communication convergence engineering
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    • 제1권2호
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    • pp.88-92
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    • 2003
  • Most document consists of primary content and supporting material, such as footnotes, detailed explanations, and illustrations, and the related supporting materials are linked as hypertext on web document. However, the content of hypertext links is appeared in the new windows on present web browser. Then the user will leave the primary material, may lose the entire context, and must have some difficulties to return to the primary context when the interest disappears. Using the technique for fluid links, we can solve these problems easily. If the mouse is putted on the link, the related material is presented in between lines or at margin maintaining the context of primary material. In this paper, we introduce the various browsing techniques using fluid links, analyze the forms and the features, and then we propose the way to implement in Java.

The Availability of Access Features in Children's Non-Fiction

  • Ladd, Patricia R.
    • International Journal of Knowledge Content Development & Technology
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    • 제2권1호
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    • pp.5-16
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    • 2012
  • This study analyzes the availability of access features in children's non-fiction as compared to their prevalence in adult non-fiction because such features are an important part of the research process increasingly demanded of younger and younger students in schools. Access features studied include: table of contents, index, bibliography, endnotes/footnotes, glossary, and suggestions for further reading list. This study found that children's non-fiction books were less likely to include bibliographies or endnotes, but more likely to include glossaries or suggested reading lists. Tables of contents and indexes were the two most popular access features in each section. Results are divided by Dewey Decimal Classification classes.

장산뢰(張山雷)의 학술인식체계(學術認識體系)에 관한 연구 -"난경회주전정(難經滙注箋正)"을 중심으로- (A study on scholarship paradigm of 'Jiang Shan-Lei(張山雷)' -focus on "Nan Jing Hui Zhu Jian Zheng(難經滙注箋正)"-)

  • 하홍기;김기욱
    • 대한한의학원전학회지
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    • 제25권1호
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    • pp.69-87
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    • 2012
  • Objective: "Nan Jing Hui Zhu Jian Zheng" published in 1923 is a book that 'Jiang Shan-Lei' wrote. He selected the past footnotes about "Nan Jing(難經)" and developed his own medical ideas on its base. Method : We will try to understand on scholarship paradigm of 'Jiang Shan-Lei' focus on his "Nan Jing Hui Zhu Jian Zheng". Result and Conclusion : He introduced the western medicine system to the Chinese medicine education, and he introduced a viewpoint of the human body of the western medicine to the structure of the human body as well. He judged yes or no of the Chinese medicine theory on the base of his human body viewpoint focused on an anatomy and a physiology. His human body viewpoint like this helped prove actually some of the Chinese medicine theory that was explained ideally. However, it had inappropriate aspects in explaining the Chinese medicine, which has a low alteration of a theory by inferring from the principle, due to a changeability of the western medicine theory itself. Moreover, his rash judgement concerning the Chinese medicine theory on its base brought about even side effects hampering efforts which reveal the Chinese medicine essence.

코퍼스 분석방법을 이용한 『동의보감(東醫寶鑑)』의 어휘 분석 (Corpus-based Analysis on Vocabulary Found in 『Donguibogam』)

  • 정지훈;김동율
    • 한국의사학회지
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    • 제28권1호
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    • pp.135-141
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    • 2015
  • The purpose of this study is to analyze vocabulary found in "Donguibogam", one of the medical books in mid-Chosun, through Corpus-based analysis, one of the text analysis methods. According to it, Donguibogam has total 871,000 words in it, and Chinese characters used in it are total 5,130. Among them, 2,430 characters form 99% of the entire text. The most frequently appearing 20 Chinese characters are mainly function words, and with this, we can see that "Donguibogam" is a book equipped with complete forms of sentences just like other books. Examining the chapters of "Donguibogam" by comparison, Remedies and Acupuncture indicated lower frequencies of function words than Internal Medicine, External Medicine, and Miscellaneous Diseases. "Yixuerumen (Introduction to Medicine)" which influenced "Donguibogam" very much has lower frequencies of function words than "Donguibogam" in its most frequently appearing words. This may be because "Yixuerumen" maintains the form of Chileonjeolgu (a quatrain with seven Chinese characters in each line with seven-word lines) and adds footnotes below it. Corpus-based analysis helps us to see the words mainly used by measuring their frequencies in the book of medicine. Therefore, this researcher suggests that the results of this analysis can be used for education of Chinese characters at the college of Korean Medicine.

Fluid Link를 이용한 웹 문서의 효율적인 브라우징 (Web Document's Efficient Browsing Using Fluid Link)

  • 송승헌;윤보열;전형민;정선인;곽상호;김응곤
    • 한국정보통신학회:학술대회논문집
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    • 한국해양정보통신학회 1999년도 추계종합학술대회
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    • pp.384-389
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    • 1999
  • 대부분 문서의 정보는 주 내용이 있고 여기에 보충하는 자료가 있어서 주석을 달든지 여백에 설명이나 그림을 넣는데 웹 문서에서는 이 자료를 하이퍼텍스트로 연결한다. 그러나 현재 사용하는 웹브라우저에서는 하이퍼텍스트의 링크를 통해 새로운 문서로 완전히 화면이 바뀌게 된다. 이때 사용자는 원래의 문서에서 떠나게 되어 전체의 흐름을 잃게 되고, 더 이상 관심이 없을 때 되돌아와야 하는 번거로움이 있다. Fluid link 기법을 이용하여 웹 문서 하이퍼텍스트 부분의 마우스 이동만으로 행간 혹은 옆 여백에 연결된 문서의 내용을 동시에 보여 줌으로써 원래 문서와 연결 문서로 불필요하게 오고가는 문제를 해결할 수 있다. 본 논문에서는 Fluid 링크를 이용한 여러 가지 브라우징 기법을 소개하고, 그 형태 및 장단점을 비교하며 Java 언어를 이용하여 실제 구현하는 방법에 대하여 논한다.

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특수관계자 거래가 주가급락에 미치는 영향 (The Effect of Related Party Transactions on Crash Risk)

  • 유혜영
    • 산경연구논집
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    • 제9권6호
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    • pp.49-55
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    • 2018
  • Purpose - This paper examines the effect of related party transactions on crash firm-specific stock price crash risk. Ownership of a typical Korean conglomerate is concentrated in a single family. In those entities, management and board positions are often filled by family members. Therefore, a dominant shareholder can benefit from related party transactions. In Korea, firms have to report related party transactions in financial statement footnotes. However, those are not disclosed in detail. The more related party transactions are the greater information risk. Thus, companies with related party transactions are likely to experience stock price crashes. Research design, data, and methodology - 2,598 firm-year observations are used for the main analysis. Those samples are from TS2000 database from 2009 to 2013, and the database covers KOSPI-listed firms in Korea. The proxy for related party transactions (RTP) is calculated by dividing total transactions to the related-party by total sales. A dummy variable is used as a dependent variable (CRASH) in the regression model. Logistic regression is used to explain the relationship between related party transactions and crash risk. Then, the sample was separated into two groups; tunneling firms and propping firms. The relation between related party transactions and crash risk variances with features of the transaction were investigated. Results - Using a sample of KOSPI-listed firms in TS2000 database for the period of 2009-2013, I find that stock price crash risk increases as the trade volume of related-party transactions increases. Specifically, I find that the coefficient of RPT is significantly positive, supporting the prediction. In addition, this relationship is strong and robust in tunneling firms. Conclusions - The results report that firms with related party transactions are more likely to experience stock price crashes. The results mean that related party transactions increase the possibility of future stock price crashes by enlarging information asymmetry between controlling shareholders and minority shareholders. In case of tunneling, it could be seen that related party transactions are positively associated with stock crash risk. The result implies that the characteristic of the transaction influences crash risk. This study is related to a literature that investigates the effect of related party transactions on the stock market.