• Management & Information Systems Review
• /
• v.36 no.3
• /
• pp.255-268
• /
• 2017

This study examines whether firms with tax avoidance of Corporate Social Responsibility(CSR) performance is tempered by the extent firms engage in CEO turnovers. Considering the increasing interest in CSR activities of the firm to secure sustainable growth of national economy, this paper investigates the benefit and cost of CSR activities by combining the agency theory using the firm level data. Prior studies document that investors positively value tax avoidance. The rationale for this finding is that tax avoidance provides cash savings that can be used by firm managers to generate future shareholder wealth. Prior studies also show that investors' valuations are sensitive to the risk of future negative tax outcomes. Assuming that many types of CSR performances are low risk, low yielding uses of firm resources, we posit that higher levels of CSR performance may signal to investors that cash generated via tax avoidance has not been fully used to generate a return sufficient to offset the risk associated with aggressive tax planning strategies. Consistent with this argument, we predict and find that the positive association between CSR performance and tax avoidance is significantly weakened when firms have higher positive levels of CEO turnovers. Further, we predict and find that 'philanthropic' types of CSR activities in particular are associated with investor discounting of tax avoidance. We interpret our results as suggesting the equity market views CSR activities to be ostensibly funded through cash savings generated via tax avoidance.

• Management & Information Systems Review
• /
• v.38 no.3
• /
• pp.55-80
• /
• 2019

Recently, many companies improving their management performance by building a powerful brand value which is recognized for trademark rights. However, as growing up the size of online commerce market, the infringement of trademark rights is increasing. According to various studies and reports, cases of foreign and domestic companies infringing on their trademark rights are increased. As the manpower and the cost required for the protection of trademark are enormous, small and medium enterprises(SMEs) could not conduct preliminary investigations to protect their trademark rights. Besides, due to the trademark image search service does not exist, many domestic companies have a problem that investigating huge amounts of trademarks manually when conducting preliminary investigations to protect their rights of trademark. Therefore, we develop an intelligent similar trademark search model to reduce the manpower and cost for preliminary investigation. To measure the performance of the model which is developed in this study, test data selected by intellectual property experts was used, and the performance of ResNet V1 101 was the highest. The significance of this study is as follows. The experimental results empirically demonstrate that the image classification algorithm shows high performance not only object recognition but also image retrieval. Since the model that developed in this study was learned through actual trademark image data, it is expected that it can be applied in the real industrial environment.

• Cartoon and Animation Studies
• /
• s.15
• /
• pp.123-137
• /
• 2009

This thesis is about to find possible opportunity to use Freeware Software in development and application of Digital Contents Creation software. There are 2D composition and Editing software, 3D production software and rendering Software as major part and motion capture, 3D Digitizing and other software operate in and out facilities in small part in Digital Contents Creation Software area. Most of Digital Contents Creation Software made by foreign countries such as USA and Canadian film, game and animation Digital Contents Creation industry, this causes higher production cost and lower profit of studios and usage of illegal copy of Digital Contents Creation Software as well. This thesis tried to present a solution to use Freeware Software in production process by researching and analyzing international and domestic software market and global trend of Freeware Software and present Freeware Software software in each production steps. This thesis include performance test of commercial render Freeware software.

• Journal of the Korea Academia-Industrial cooperation Society
• /
• v.21 no.2
• /
• pp.39-47
• /
• 2020

The fire protection system for high-rise buildings is currently confined to the preparation of sprinklers, emergency stairs, and exit and monitoring systems. On the other hand, an integrated system, including the model with scenario-based actions, is required for effective fire protection. An integrated fire protection system is needed to operate and manage the total cycle of the fire protection. In this study, an integrated fire protection system, which included sensing and consequent processes related to fire emergencies, was designed and implemented. The designed scheme can gather and analyze the data of the production, operation, and consumption patterns as it integrates fire protection systems for fire fighters and evacuating people. The integrated fire protection technology and system, which has target performance with satisfied 1/2 sec transaction response time and 1.2 transactions per second, is expected to contribute to market creation in converged technology-based fire protection fields.

• Land and Housing Review
• /
• v.7 no.4
• /
• pp.291-297
• /
• 2016

Recently, foreign construction companies through the BIM-design have the effect of improving productivity and quality construction. On the other hand, domestic BIM-design is a little depressed because of lack of additional costs and professional personnel problem. The construction industry of recession, as reasons of construction market is downsizing. First must, enabling the design in public institutions, mainly BIM.. Design for BIM the construction sector, as well as an early stage actively introducing and spreading of the performance of him and domestic BIM technology should be able to promote the development. Public institutions in accordance with this study presented measures that can stimulate the BIM design on LH. To that end, the public agency's design were analyzed, and suggested the Improvement and Application of the four aspects for Modular Coordination BIM Design. Also, gradually formulate a "road map for public institutions applied design bim" in order to carry out the plans put forward and presented the expected effect of him. The proposed work was public institutions will be used as a pilot project in Korea Land Housing Corporation.

• Journal of the Institute of Convergence Signal Processing
• /
• v.19 no.1
• /
• pp.14-19
• /
• 2018

Recently, the smart health care industry has been rising rapidly and interest and efforts for public health have been greatly increased. As a result, the public does not visit medical specialists and medical facilities, but the desire to check their health condition in everyday life is increased. Therefore, many domestic and foreign companies continuously research and develop wearable devices that can measure body activity information anytime and anywhere And the market. Especially, it is used for heart activity measurement device using pulse wave sensor and electrocardiogram sensor. However, in this study, a monitoring system that can detect cardiac activity using cardiac sounds, heart sound measurement rather than pulse wave measurement and electrocardiogram measurement, was performed and its performance was evaluated. Experimental results confirmed the predictability of cardiac heart rate and heart valve disease during daily living.

• Journal of Advanced Marine Engineering and Technology
• /
• v.29 no.4
• /
• pp.407-416
• /
• 2005

The kimchi refrigerator is the electric home appliance which is used for the maturing and preserving of the kimchi in domestic and foreign market. The kimchi refrigerator is composed in 3 main parts as insulation. kimchi container, machinery room. The heat exchanger of kimchi refrigerator is made of aluminum and the other parts are made of steel and polymer. Also, kimchi refrigerator is expensive and heavy as compared with same class of refrigerator until now. In the present study, the possibility to replace heat exchanger from aluminum to thermal conductive plastic was analyzed and experimented. The thermal conductive plastic has $10{\sim}100$ times heat conductivity than that of normal plastic. It is known that heat transfer process is dependent not only conduction but convection or radiation. Thermal conductivity of the applied material in this research is over than 2 W/mK, thermal conductivity doesn't play a vital role on heat transfer. In this study, temperature is the most important parameter on the kimchi refrigerator and the temperature of kimchi refrigerator's heat exchanger was measured and compared with the temperature calibrated by CFD analysis on the inside wall of the kimchi refrigerator. It is important to keep constantly the inside temperature of the Kimchi refrigerator. Besides numerical analyses for the new thermal conductive plastic for heat exchanger were executed with the various height of evaporation tube. A series of experiments were conducted to compare the performance of the two heat exchanger made of aluminum and thermal conductive plastic at the same condition and certified the possibility of the thermal conductive plastic. According to these results, it was confirmed that the conventional aluminium heat exchanger can be replaced by thermal conductive plastic successfully.

• Journal of Korea Society of Industrial Information Systems
• /
• v.25 no.5
• /
• pp.91-102
• /
• 2020

The Internet of Things (IoT) is characterized as the market where various companies compete for the same consumers. Thus, there are differences in functions and performance provided by the main business area and other characteristics of the service providers. This paper investigates whether satisfaction with the service provided depends on the characteristics of the operator by using sentiment analysis of comments. To achieve this goal, word importance analysis and sensitivity analysis are conducted on 34,310 reviews of 41 applications registered in the Google Play. The review analysis was conducted at various levels, including TD-IDF (Term frequency-inverse document frequency) value of keywords, service sectors, the origin of providers, and domestic/foreign providers. The results show that users' overall assessment of IoT services was found to be low, and smart homes received relatively high reviews compared to other services, and manufacturing-based and overseas providers received relatively higher evaluations than others.

• International Area Studies Review
• /
• v.12 no.2
• /
• pp.3-26
• /
• 2008

This article investigates the usefulness of the skewed Student-t distribution in modeling the long memory volatility property that might be present in the daily returns of two Australian financial series; the ASX200 stock index and AUD/USD exchange rate. For this purpose we assess the performance of FIGARCH and FIAPARCH Value-at-Risk (VaR) models based on the normal, Student-t, and skewed Student-t distribution innovations. Our results support the argument that the skewed Student-t distribution models produce more accurate VaR estimates of Australian financial markets than the normal and Student-t distribution models. Thus, consideration of skewness and excess kurtosis in asset return distributions provides appropriate criteria for model selection in the context of long memory volatility models in Australian stock and foreign exchange markets.

• International Journal of Computer Science & Network Security
• /
• v.22 no.8
• /
• pp.260-268
• /
• 2022

The article considers the training, competitiveness of specialists, professional mobility, professionalism and competence of specialists in the context of distance learning. The advantages of distance learning are shown. The characteristic features of distance learning in the preparation of students and in the implementation of these technologies in the educational process of higher educational institutions are determined. Competitiveness, professional mobility, professionalism and competence of a specialist are qualities that determine a person's life and work success. Professional mobility is interpreted as a systemic quality of a specialist's personality, which includes a whole range of knowledge, skills, abilities, personal qualities, value orientations, and so on. The vision of mobility of specialists by foreign scientists is presented. It is noted that the classification of professional mobility presented in the article makes it possible to organize various movements from a single position, to present them as separate manifestations of the general process of professional and pedagogical mobility, to determine which type of mobility ensures the performance of certain social functions. It was found that mobility can be differentiated into differentiated and intergeneration. According to the subject, individual and group mobility are distinguished; according to the direction - internal and external. The classification of employees according to their attitude to mobility is shown, which can be divided into the following groups: actually mobile; potentially mobile; actually stable; potentially stable.