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검색결과 107건 처리시간 0.023초

Accounting Conservatism of Public Firm of KONEX (KONEX 상장기업의 회계 보수성에 관한 연구)

  • Jeong, Jong-gu
    • Journal of the Korea Convergence Society
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    • 제13권1호
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    • pp.341-348
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    • 2022
  • This study analyzed the accounting conservatism of companies listed on KONEX. The analysis of the existing accounting conservatism presents the analysis results for the KOSPI market or the KOSDAQ market. However, in July 2013, Korea opened a new publicly traded market called KONEX, which has been continuously operated to increase the possibility of SMEs' financing. However, research on KONEX has not been conducted relatively actively, and the current prior research is also focused on earnings management. This study differs from previous studies in that it analyzes accounting conservatism, which is one of the accounting policies. For this purpose, the period from 2014 to 2020 was set as the analysis period, and empirical analysis was conducted using the asymmetric timeliness models, Ball and Shivakumar (2005) and Basu (1997). As a result of the analysis, conditional conservatism was also confirmed in the KONEX market. That is, it was confirmed that the timeliness of the bad news was higher than the good news. Second, no significant difference was found in the results of analyzing whether there is a difference in the conservatism of KONEX companies according to the size of the auditor. In other words, it was confirmed that the size of the auditor in the KONEX market is not a significant variable. This study expanded the existing research in that it analyzed accounting policies targeting the KONEX market.

Automatic Text Categorization using the Importance of Sentences (문장 중요도를 이용한 자동 문서 범주화)

  • Ko, Young-Joong;Park, Jin-Woo;Seo, Jung-Yun
    • Journal of KIISE:Software and Applications
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    • 제29권6호
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    • pp.417-424
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    • 2002
  • Automatic text categorization is a problem of assigning predefined categories to free text documents. In order to classify text documents, we have to extract good features from them. In previous researches, a text document is commonly represented by the frequency of each feature. But there is a difference between important and unimportant sentences in a text document. It has an effect on the importance of features in a text document. In this paper, we measure the importance of sentences in a text document using text summarizing techniques. A text document is represented by features with different weights according to the importance of each sentence. To verify the new method, we constructed Korean news group data set and experiment our method using it. We found that our new method gale a significant improvement over a basis system for our data sets.

Comparative Study of the Health Status of Two Koreas (남북한 주민의 건강수준 비교연구)

  • 김영치
    • Health Policy and Management
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    • 제7권1호
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    • pp.155-182
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    • 1997
  • Objectives : This study was designed to compare North Korea and South Korea in measures of the quality of life (physical quality of life index and human development index) and to investigate the impact of selected medical and socioeconomic factors on PQL variables. Data and Methods : The World Bank, the United Nations Development Programme, and Population Reference Bureau were the principal sources of statistical data of 121 countries. Variables included infant mortality, life expectancy at birth, literacy rate, secondary school enrollment (male and female), GNP per capita, population per doctor, daily calorie supply per capita, and a composite PQL index. The Ordinary Least Square model was employed for cross-countries analysis. Findings : Both countries under quite different political and economic systems saw big improvememts in the quality of life, reducing mortality and prolonging life expectancy during the past three decades. In recent decad, however, North Korea has experienced abrupt exacerbation in the quality of life. Significant improvements in infant mortality of the population wer attributable mainly to GNP per capita and the secondary school enrollemt of female. The principal predictors of life expectancy at birth were population per doctor, infant mortality, and literacy rate. The secondary school enrollment of female and population per doctor were significantly associated with improvements in the physical quality of life index (PQLI). Conclusion : The results of this study confirmed a point illustrated by other studies : The association between quality of life as a measure of health status and socioeconomic factors was strong and positive. The important contribution of educational attainment in general, female education level in particular to improvements in the quality of life deserves good news for building an integrated health care system in the reunified Korea, taking into account the high level of education two koreas are enjoying. Meanwhile, when a sharp drop in the quality of life has been observed in North Korea under serious economic difficulties and food shortage in recent decade, the significant contribution of economic development to improvements in the quality of life poses bad nows for reunifying Korean health care in economic terms.

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The 'Be Slow'Movement and Its Impact on the Current Fashion (최근 국내외 패션에 나타난 느리게 살기 운동의 영향)

  • 김윤희
    • Journal of the Korean Society of Costume
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    • 제52권6호
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    • pp.165-179
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    • 2002
  • This paper begins with the thesis that the so-called 'Be Slow' Movement has not only affected the contemporary life style but also the current fashion trend in the West as well as in Korea. The influence of the 'Be Slow' Movement on the everyday life of Western and Korean society can be documented by recent books, news reports, and many articles from various kinds of mass media and fashion magazines since the year 2000. The results of this study can be summarized as follows. First. the 'Be Slow' Movement is a new cultural phenomenon and very different from that of the past century. It has emerged very recently and it could affect the life style o( its followers for a long period of time. Second, the influence of 'Be Slow' Movement on everyday life can be witnessed in many behavioral choices. such as the preference of organic food and natural cooking for food and the preference of rural life and a green patch of land for housing. Some aspects of the way of rearing the children and long-term planning of one's life are also under the influence of 'Be Slow' Movement. In a way. the life style Proposed by the 'Be Slow' Movement is somewhat similar to that of 'Bobos'. Third, the influence of 'Be Slow' Movement on the current fashion trend can be observed in the appreciation of time-consuming labour and increased usage of D.I.Y. clothing. The higher value of fashion goods with handcrafted part or scarce luxury item are good examples of the influence by the 'Be Slow' Movement. One can say that the 'Be Slow' Movement is not retrogression, but a re-creation of time and space to be grateful for one's life. Thus, it is not anti-technology but a commercialism with technology in order to enhance the quality of life and to place people in the center of production and consumption. Consequently, one may say that the 'Be Slow' Movement is a appropriate and affluent way of living.

A Study on the Library Services by 'Podcast' Information Communication Technology Based on Web 2.0 in USA (웹 2.0기반의 '팟캐스트' 정보통신기술을 이용한 미국의 도서관서비스에 관한 연구)

  • Jung, Jong-Kee
    • Journal of Korean Library and Information Science Society
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    • 제41권1호
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    • pp.99-120
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    • 2010
  • The purpose of this study is to introduce the Podcast's concept, to perform the theoretical research of Podcast services based on Web 2.0, to analyze the application cases of Podcast for academic and public library services in USA, and to propose the proper application programs of Podcast in Korean academic & public libraries. As the results of this study, through the Podcast, the public libraries have served these : library & events introduction, user instruction, community news, special lecture, storytelling, library tour, etc, and the academic libraries have served these : special topic librarian introduction, special lectures, seminar, forum, addition to library tour. The results of this study will give the good examples for planning Podcast programs in Korean academic & public libraries.

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Enhancing Classification Performance of Temporal Keyword Data by Using Moving Average-based Dynamic Time Warping Method (이동 평균 기반 동적 시간 와핑 기법을 이용한 시계열 키워드 데이터의 분류 성능 개선 방안)

  • Jeong, Do-Heon
    • Journal of the Korean Society for information Management
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    • 제36권4호
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    • pp.83-105
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    • 2019
  • This study aims to suggest an effective method for the automatic classification of keywords with similar patterns by calculating pattern similarity of temporal data. For this, large scale news on the Web were collected and time series data composed of 120 time segments were built. To make training data set for the performance test of the proposed model, 440 representative keywords were manually classified according to 8 types of trend. This study introduces a Dynamic Time Warping(DTW) method which have been commonly used in the field of time series analytics, and proposes an application model, MA-DTW based on a Moving Average(MA) method which gives a good explanation on a tendency of trend curve. As a result of the automatic classification by a k-Nearest Neighbor(kNN) algorithm, Euclidean Distance(ED) and DTW showed 48.2% and 66.6% of maximum micro-averaged F1 score respectively, whereas the proposed model represented 74.3% of the best micro-averaged F1 score. In all respect of the comprehensive experiments, the suggested model outperformed the methods of ED and DTW.

A Study on the Internet Domain's Name Dispute Sdution Methods at EC times (EC시대(時代) 인터넷 도메인명(名) 분쟁(紛爭) 해결(解決) 방안(方案)에 관한 연구(硏究))

  • Park, Jong Sam;Park, Young Tae
    • Journal of Arbitration Studies
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    • 제9권1호
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    • pp.291-322
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    • 1999
  • The world of today faces a radical change, a new revolution, by the spread of the Internet. It is used not only for advertising but also for the exclusive rights in the field of information and communication, in add to the way of developing everyday our lives with world news, home-shopping, on-line education and so on. Actually, since the Internet Domain's Name(IDN) is unique over the world, the individual and the companies which provide information through the Internet have a keen competition to make a good IDN to memorize and organize all available information provided them. As a result, there are an increasing number of the cases where one company files suit against another for the validity of it's IDN so the policy to arbitrate and solute the cases is required. This paper is going to introduce the structure and the system of management for IDN. It will also discuss the efficient management of IDN, various case analysis of the dispute restraint and solutions, and the movement of improving the management procedure of IDN in WIPO. So we suggest to examine common disputes among IDN uses and solution methods for future problem at EC times. Therefore we have to establish the dispute solution system. Here are the two methods : one is that to establish a dispute solution organization. This organization which can conduct the new dispute solution procedure differs from the existing legislation system. The other is that to establish a dispute solution procedure i.e. the various dispute solution procedure for efficient dispute solution : council, inspection, mediation and arbitration. This procedure is conducted on-line due to features of the IDN disputes, also along with the current legislation system and the International dispute solution procedure. Because there is possibility the IDN disputes usually are connected with other countries. As there is no specific disputes solution procedure so far, we have to wait while development occurs that also striving to be coherent with and between the domestic and International solution procedure by helping to establish the International dispute solution procedure.

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Intra-Industry Market Response to the Tae-an Oil Spill Accident and the Corporate Environmental Disclosure (태안만 원유유출사건에 대한 시장반응과 환경공시)

  • Choi, Jong-Seo;Lim, Hyoung-Joo
    • Journal of Environmental Policy
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    • 제11권2호
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    • pp.17-54
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    • 2012
  • This paper researched market responses for listed companies in several industries affected by the major oil spill accident off the coast of Taean, in December 7, 2007. The Taean accident triggered considerable concerns in people over the possibility of potential future regulation in shipbuilding and petroleum industries. However, the accident also provided an unexpected business opportunity for environmental clean-up industry and shipbuilding industry. The oil spill triggered the acceleration of the enactment of policies that require all new oil tankers to be constructed with double hull, which is interpreted as a good news for shipbuilding industry. Increased public pressure coupled with the prospect of tightened regulation is expected to decrease the market values of firms in the affected business fields. The stock prices of shipbuilding companies dropped after the incident but dramatically surged after the enactment of the policy in January 31, 2008. Our study also found that companies with more extensive prior environmental disclosure had less negative market reactions during the first sixteen days following the accident.

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A Text Sentiment Classification Method Based on LSTM-CNN

  • Wang, Guangxing;Shin, Seong-Yoon;Lee, Won Joo
    • Journal of the Korea Society of Computer and Information
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    • 제24권12호
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    • pp.1-7
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    • 2019
  • With the in-depth development of machine learning, the deep learning method has made great progress, especially with the Convolution Neural Network(CNN). Compared with traditional text sentiment classification methods, deep learning based CNNs have made great progress in text classification and processing of complex multi-label and multi-classification experiments. However, there are also problems with the neural network for text sentiment classification. In this paper, we propose a fusion model based on Long-Short Term Memory networks(LSTM) and CNN deep learning methods, and applied to multi-category news datasets, and achieved good results. Experiments show that the fusion model based on deep learning has greatly improved the precision and accuracy of text sentiment classification. This method will become an important way to optimize the model and improve the performance of the model.

Exploratory Study on the Success Factors of SPA Brands from Marketing Perspectives -Based on Grounded Theory- (SPA 브랜드의 마케팅 성공요인 탐색 -근거이론을 중심으로-)

  • Kim, Kyung Ran;Yang, Su Jin
    • Journal of the Korean Society of Clothing and Textiles
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    • 제39권2호
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    • pp.190-203
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    • 2015
  • The fashion industry has been rearranged by Global SPA brands (like ZARA and H&M), which are powerful retailers that integrate the value chain ranging from manufacturing to sales. SPA brands can offer good quality of clothing at a reasonable price by cutting the margin between the supply chain. They are also called fast fashions since they make expedited efforts to respond to market trends and consumers. Despite the slow growth of the fashion industry in Korea, as global SPA brands rapidly expand market share, traditional fashion companies have launched several SPA brands such as MIXXO and SPAO (E-LAND), 8SECONDS (CHEIL INDUSTRIES). The few academic studies on this subject are focused on the analysis of secondary data such as news and books. The current research is qualitative and empirical attempts to explore the success factor of SPA brands with analysis of 1:1 in-depth interviews with experts who have worked for global SPAs such as Uniqlo, H&M, and ZARA, based on the grounded theory. The main phenomenon was shown to be that global SPA brands were popular since they offer a variety of products with a large assortment at reasonable and cheap prices in a large scale and multifunctional retail store. Most of them displayed main phenomena that can be realized due to the purchasing cycle of clothing that is shorter with consumers' regarding clothing as consumables. Global SPA brands had three types of marketing strategy: sellable product, sales strategy according to consumer response, and multifunctional stores. Each global SPA brand developed marketing strategies based on core competency and national conditions. The three success factors shorten the consumer decision making process of clothing. This study concludes with implications for practitioners of SPA brands born in Korea.