• Journal of Korean Society of Industrial and Systems Engineering
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• v.2 no.2
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• pp.93-103
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• 1979

As principles of our country's Business Enterprises Account are being developed, Customs of Business Enterprises Account are in the state of change and then Principles of that are in revision. According to systematizing contents of such a principle of Business Enterprises Account, having made an analysis and Investigation from versatile situation, I can deprive of the following conclusions from above facts. 1. The prelude of a general principle involves compulosory character like a forced law rather than a theoretical teaching of original character. 2. Because of making much of supply of account information, To make mistakes, emphasis on function of an information, on the other side, being apt to disregard control function of original account. 3. There is no such a mutual relation as theoretical systematic form among general rule, a profit-and-loss account, balance sheet and drawing principle. These rules which don't form gradual structure are prescribed respectively according to business like necessity. 4. An overall contents of account principle are regarded as principle near financial account rather than the Pivot of administration account. In the future, The whole academic world of account and business practice should become the idealistic account principle with lots of study and effort.

• Korean Journal of Logic
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• v.18 no.2
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• pp.265-289
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• 2015

The idea that an effect counterfactually depends on its cause is simple and intuitive. However, this simple idea runs into various difficulties. The active route account, in order to avoid the difficulties, analyzes causation in terms of counterfactual dependence under certain control. In her recent article, Seahwa Kim criticizes Sungsu Kim's earlier attempt to defend the active route account from its counterexamples. Her criticisms are convincing, and defenders of the active route account or counterfactual analysis of causation in general need another defense. In response, a two-step defense is proposed. First, the scope of the active route account is restricted to 'proximate' causal relation. Second, a control over factors that are in proximate causal relation is offered to figure out 'distant' causal relation. The result is that with proper control, an effect indeed counterfactually depends on its cause.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.16 no.2
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• pp.1016-1025
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• 2015

This study tried to identify the influential users of college sports teams' Twitter accounts and categorize them into three groups including an official account, media account, and layperson account. A total of 14 Twitter accounts at NCAA Division 1 universities were selected through convenience sampling method. In men's sports, the greatest number of influential users was layperson account followed by media account and official account. In women's sports, the greatest number of influential users was layperson account followed by official account and media account. The results provided the insight of college sports online social network and will expand the growing literature on social media in sport and offer practical data for marketers to use social media more effectively.

• Korean Journal of Applied Biomechanics
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• v.28 no.2
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• pp.127-134
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• 2018

Objective: In a statistical linear model estimating the center of rotation of a human hip joint, which is the parameter related to the mean of response vectors, assumptions of homoscedasticity and independence of position vectors measured repeatedly over time in the model result in an inefficient parameter. We, therefore, should take into account the variance-covariance structure of longitudinal responses. The purpose of this study was to estimate the efficient center of rotation vector of the hip joint by using covariance pattern models. Method: The covariance pattern models are used to model various kinds of covariance matrices of error vectors to take into account longitudinal data. The data acquired from functional motions to estimate hip joint center were applied to the models. Results: The results showed that the data were better fitted using various covariance pattern models than the general linear model assuming homoscedasticity and independence. Conclusion: The estimated joint centers of the covariance pattern models showed slight differences from those of the general linear model. The estimated standard errors of the joint center for covariance pattern models showed a large difference with those of the general linear model.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.21 no.1
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• pp.417-425
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• 2020

In this paper, value relevance of the level of dependence on separate accounts in non-life-insurance companies is studied. As noted by Shim et al. (2015), the separate accounts of insurance companies consist of contracts with different attributes from the general accounts, so it is likely that firm value will vary depending on the insurer's dependence on the separate accounts. Thus, in this paper, an empirical analysis has been conducted using quarterly financial data and stock price data from domestic listed non-life-insurance companies from 2011 to 2018. The analysis shows that variables representing the level of dependence on separate accounts have a significant negative relevance to firm value. These results may suggest that changes in the proportion of a non-life-insurer's separate accounts may result in a change to its firm value under the same net assets and net income scales in aggregate accounts. This study provides management implications for the operation of separate accounts from the perspective of maximizing firm value. In addition, this study suggests that disclosure system improvement would be necessary to more directly report the operational performance of the separate accounts.

• Proceedings of the Computational Structural Engineering Institute Conference
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• 1993.10a
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• pp.149-156
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• 1993

Precast concrete (P.C.) large panel structures have usually weaker stiffness at joints than that of monolithic in-situ reinforced concrete structures. But structural designers do not in general take into account this characteristics of P. C. large panel structures and use the same analytical models as for the monolithic structure. Therefore, the results of analysis obtained by using these models may be quite different from those actually occuring in real P.C. structure. In this study, the change in force and stress distribution and deflections of structure caused by applying lower shear stiffness at vertical joints are investigated through trying several finite element modeling schemes specific for P.C. structures. Finally, for engineers in practice. a simplified model, which takes account of the effect of lower shear stiffness at vertical joints, is proposed with the understanding on possible amount of errors.

• Proceedings of the Korean Institute of Navigation and Port Research Conference
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• 2000.10b
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• pp.145-150
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• 2000

The most important thing in the ship is safety. In this paper, we discussed a development of the education system on various equipments concerned to safety. It may increase the effect of the education for the equipment by showing the details of safety equipments, general account, a manual, LSA(Life Saving Appliance) Code and SOLAS convention through an image on a screen.

• Kyungpook Mathematical Journal
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• v.19 no.1
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• pp.119-125
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• 1979

In the present paper we study a new integral transform whose kernel involves the product of two H-functions of two complex variables. Next, we establish an inversion formula for this new transform. On account of very general nature of its kernel, several other integral transforms studies earlier by many research workers viz., Bose (1952), Mukherji (1962), Nigam (1963), Rathie (1965), Singh (1969), Mittal & Goel (1973), and Gupta, Garg & Kalla (1975), follow as its particular cases.

• Kyungpook Mathematical Journal
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• v.46 no.1
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• pp.49-56
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• 2006

The aim of the present work is to obtain the inverse Laplace transform of the product of the factors of the type $s^{-\rho}\prod\limit_{i=1}^{\tau}(s^{li}+{\alpha}_i)^{-{\sigma}i}$, a general class of polynomials an the multivariable H-function. The polynomials and the functions involved in our main formula as well as their arguments are quite general in nature. On account of the general nature of our main findings, the inverse Laplace transform of the product of a large variety of polynomials and numerous simple special functions involving one or more variables can be obtained as simple special cases of our main result. We give here exact references to the results of seven research papers that follow as simple special cases of our main result.

• Journal of the Korean Institute of Telematics and Electronics
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• v.19 no.6
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• pp.55-61
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• 1982

An analytic solution for the spectral response of linearly-chirped grating filter is derived, which takes the finite physical length of filter into account. In the usual case of broad-band linearly-chirped grating filter the analytic solution is expressed in terms of elementary functions, by approximating asymptotically the involved parabolic cylinder functions over different ranges of its argument. It is also shown that derived results are general enough to include previously-available approximations as particular cases, and that they agree well with the numerical solutions based upon the Runge-Kutta method.