• Phonetics and Speech Sciences
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• v.7 no.2
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• pp.119-129
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• 2015

This paper investigates the status of the merger between the mid front unrounded vowels ㅔ[e] and ㅐ[${\varepsilon}$] in contemporary Korean. Our analysis is based on a balanced corpus of production and perception data from young subjects from three dialectal areas (Seoul, Daegu and Gwangju). Except for expected gender differences, the production data display no difference in the realization of these vowels, in any of the dialects. The perception data, while mostly in line with the production results, show that Seoul females tend to better discriminate the two vowels in terms of perceived height: vowels with a lower F1 are more likely to be categorized as ㅔ by this group. We then investigate the possible causes of this merger: based on an empirical study of transcribed spoken Korean, we show that the pair of vowels ㅔ/ㅐ has a very low functional load. We argue that this factor, together with the phonetic similarity of the two vowels, may have been responsible for the observed merger.

• Management & Information Systems Review
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• v.6
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• pp.117-135
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• 2001

This study investigates whether the post-merger bad performance of merging firms was caused by the increase of cost and which cost is responsible for that, if it were. To do this, it is investigated whether there is any difference in terms of cost between pre-merger versus post-merger firms. Also the comparison of cost is used between merging firms and non-merging control groups. The finding is that the merging firms have a bigger cost than the non-merging control group and the post-merger firms have a bigger cost than the pre-merger firms. Especially labor cost to revenue and depreciation cost to revenue are statistically very different among them. Thus it is suggested that there are inefficiency of manpower and assets.

• The Bulletin of The Korean Astronomical Society
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• v.43 no.2
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• pp.38.1-38.1
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• 2018

A merging galaxy cluster is a useful laboratory to study many interesting astrophysical processes such as intracluster medium heating, particle acceleration, and possibly dark matter self-interaction. However, without understanding the merger scenario of the system, interpretation of the observational data is severely limited. In this work, we focus on the off-axis binary cluster merger Abell 115, which possesses many remarkable features. The cluster has two cool cores in X-ray with disturbed morphologies and a single giant radio relic just north of the northern X-ray peak. In addition, there is a large discrepancy (almost a factor of 10) in mass estimate between weak lensing and dynamical analyses. To constrain the merger scenario, we perform a hydrodynamical simulation with the adaptive mesh refinement code RAMSES. We use the multi-wavelength observational data including X-ray, weak-lensing, radio, and optical spectroscopy to constrain the merger scenario. We present detailed comparisons between the simulation results and these multi-wavelength observations.

• The Bulletin of The Korean Astronomical Society
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• v.44 no.2
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• pp.77.1-77.1
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• 2019

We present the results of the merger fraction evolution for galaxies in NEP-Wide field depending on star formation mode and redshift. We select the galaxies which have AKARI 9 ㎛ detections as a sample for large number of galaxies. We use multi-wavelength data from GALEX to Herschel, and Subaru HSC i-band images for analysis. We classify the merger galaxies with using Gini and M20, which are non-parametric calculated by statmorph code. We obtain the total infrared luminosity from the SED modeling with using one band, AKARI 9 ㎛. We find that the merger fractions of galaxies in all different star formation mode increase as the redshift increases. However, with fixed mass range of 10.5 < log(M🞵) < 11.5, the merger fractions of starbursts significantly increase as the redshift increases compared to those of main sequence and quiescent galaxies. We discuss the implications of these results in this poster.

• Korean Business Review
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• v.12
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• pp.139-159
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• 1999

The merger of companies makes it easily that a company get over the limitation of the growth of their internal size. A company can attain its purpose, the growth of itself, merging of existing company. On December 1986, "The Accounting Standards for Business Combinations" were pronounced in Korea. But, some of contents of the standards contain many problems criticized in accounting. The purpose of paper is to examine all kinds of affairs problems resulting from merger in Korea and to present the solutions for the problems. I have reexamined the method and provision of on 1999, "The Accounting Standards for Business Combinations" were pronounced in Korea and developed to the direction of trying to deal with tax affairs reasonably. Next, related to current tax system regarding merger, I have described, centered on tax laws, basic rules and the provisions of taxation on merger corporation and the provision of taxation on shareholders at the time of merger.

• The Bulletin of The Korean Astronomical Society
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• v.37 no.1
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• pp.40.1-40.1
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• 2012

In the hierarchical universe, galaxy merger is predicted to be frequent, and thus it is an important element for understanding galaxy evolution. In particular, star formation is greatly enhanced during the merger. The aim of this study is to understand the position and rate change of star formation caused by equal-mass edge-on mergers. We use the GADGET2- N-body/SPH code, and fully consider gas cooling, star formation, and supernova feedback. We show the star formation rate (SFR), and the magnitude and color evolution of the merger remnants for 18 different configurations varying orbit elements and inclinations of host galaxies against orbit planes. Then we construct the mock images of the remnants and investigate on how equal-mass galaxy merger affects the SFR and color/magnitude evolution while considering dust reddening. We conclude that over 90% mass of SF in equal-mass merger is in the central region. SF in tidal feature involves a small fraction of new stars and thus is difficult to detect unless deep imaging is performed. Around 55 ${\pm}$ 5 percent of gas turns into stars until the final coalescence which typically corresponds to 0.8, 1.2, and 2.5 Gyr for direct, parabolic, and elliptical orbit, respectively. This result is roughly consistent with Cox et al. 2000. We plan to implement this result into semi-analytic model of galaxy formation. Caveats and future work on merging conditions are discussed.

• The Bulletin of The Korean Astronomical Society
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• v.43 no.1
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• pp.35.1-35.1
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• 2018

Shock waves have been observed in the outskirts of galaxy clusters. They are commonly interpreted as being driven by mergers of sub-clumps, so are called "merger shocks". We here report a study of the properties of merger shocks in merging galaxy clusters with cosmological hydrodynamic simulations. As a representative case, we describe the case where sub-clusters with mass ratio ~ 2 go through an almost head-on, binary-like merger. Because of the turbulent nature of hierarchical clustering, shock surfaces are not uniform, but composed of parts with different Mach numbers. As merger shocks expand from the core to the outskirts, the average Mach number, < $M_s$ >, increases. The shocks propagating along the merger axis could be observed as X-ray shocks and/or radio relics. The kinetic energy through the shocks peaks at ~ 1 Gyr after shock launching, or at ~ 1 - 2 Mpc from the core. The most energetic shocks are found to have the kinetic-energy weighted Mach number, < $M_s$ > $_{\phi}{\simeq}2-3$, and the CR-energy weighted Mach number, < $M_s$ > $_{CR}{\simeq}3-4$. We then discuss the observational implications of our results.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.7
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• pp.49-58
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• 2020

This paper examines the impact of mergers on the financial performance of the Jordanian banking sector. This paper applies the financial approaches in analysing the effects of mergers on Jordanian banks' performance for two the periods: four years pre-merger and four years' post-merger for the period from 2001 to 2009. The sample of the study solely contains the case of the merger of the Jordan Ahli Bank (AHLI bank) with Philadelphia Bank in 2005. Data are tested for normality using the Shapiro-Wilk Test and Kolmogorov Smirnov test. The financial ratios and a statistical technique as a Mann-Whitney U test were used to assess the significant differences in the financial performance of the selected banks pre- and post-merger by investigating the performance-related financial ratio groups that are expressed by leverage, liquidity, efficiency, and cash flow ratio. The results show that there is an insignificant improvement in the ratios of AHLI bank in the period after the merger, except for the superior result provided by this study indicating that the leverage ratios improved significantly. The reason for the insignificant improvement in financial ratios may be that the post-merger period corresponds to the period of the global financial crisis that began in 2007.

• The Bulletin of The Korean Astronomical Society
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• v.41 no.1
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• pp.34.1-34.1
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• 2016

Galaxy clusters are the sites where the most massive galaxies are found, and so the most dramatic merger histories are embedded. Our deep (mu ~ 28 mag/arcsec^2) images of Abell 119 at z = 0.044 using the Blanco 4-m telescope at CTIO revealed post-merger signatures in ~35% of galaxies brighter than Mr < -19.5, suggesting that so many galaxies even in clusters have gone through galaxy mergers at recent epoch. We went further to understand the impact of mergers in cluster galaxies using stellar kinematics from the SAMI Integral Field Unit on the galaxies of Abell 119 in three aspects of kinematics : orientations, levels of rotation, and kinematic shapes. We found that 30% of the merger-featured galaxies show misalignment in the angle between the photometric major and the rotation axes, and most of them show complex kinematics. For comparison, only 5% of non-merger-featured galaxies show the misalignment. Moreover, our analysis using the Tully-Fisher relation shows that galaxy interactions can both enhance or reduce galaxy spin depending on the merger geometry. We present our preliminary result and discussion on the role of galaxy mergers in cluster environment from the perspective of kinematics.

• Journal of Distribution Science
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• v.17 no.1
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• pp.47-56
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• 2019

Purpose - This case study illustrates the story of eBay Korea, which owns two most leading Korean open market companies, AUCTION and Gmarket. The main concerns are to take over the Korean top domestic companies one by one, then, emerge these two giants through its well-developed post-merger Integration by eBay, an American multinational corporation. Research design, data, and methodology - This case explores various secondary resources such as periodicals, annual reviews, magazine, news articles, commentaries, even some interview materials related to 'eBay Korea' and industry source on condition of anonymity based on the critical reviewing of existing studies on these topics as well. Results - The findings of this study show the merger and acquisition of two market leaders in Korea is the only successful case in Asian Markets. The eBay's choice of entry mode is appropriate considering the timing, synergy and efficiency by sharing their resources. Conclusions - This study examines the successful entry and settlement process of foreign, multinational company through mergers and acquisitions in the Korean market. This would be a valuable in the studies of International Business and Global entry or distribution strategy in the e-commerce and open market dealing with M&A and its post-merger integration.