• The Journal of Asian Finance, Economics and Business
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• 제7권12호
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• pp.233-243
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• 2020

This study aims to assess the impacts of COVID-19 on International Financial Reporting Standards (IFRS), because of the problems associated with changing and amending the financial reports according to the policies established based on the circumstances of the epidemic. The study sample targeted several international financial reports that were amended based on epidemic conditions. The revised financial reporting period provides standardized reporting procedures for financial transactions worldwide despite the pandemic. Therefore, IFRS has been used to reduce challenges in financial reporting by monitoring the duration of social distancing while reporting matters to eliminate confirmed uncertainty and judgment. After analyzing the data obtained through global search engines, the results conducted provided evidence that COVID-19 affects financial reporting in companies around the world. Therefore, companies face difficulty reporting finances based on the challenging environment that the pandemic represents. Besides, IFRS fair value measurements consider the prices that were predicted according to current market values. The contexts of the changing the standards by IFRS to curb the effects of the COVID19 financial reporting was attained through evaluation of the online files that were randomly selected and filtered to obtain valid data.

• 스마트미디어저널
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• 제6권1호
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• pp.39-46
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• 2017

The internet has become an important part of the many aspects of people's daily lives such as work, study, entertainment and in form of electronic commerce, shopping. Electronic commerce is growing rapidly in Kenya. There are many successful business-to-business, business-to-customer and customer-to-customer online shopping companies in Kenya. As a consequence, competition between vendors is intense and, therefore, mitigating the negative effects of high product uncertainty is necessary requirement as it remains a biggest hindrance for success of the online shopping. The purpose of this research is to investigate how online product description, third party product assurance, customer service and website design mitigate the negative impact of high product uncertainty. A questionnaire with 28 items is designed to collect data from online customers. Using multiple regression analysis, the relationship between dependent variable (product uncertainty) and independent variables such as product description, third party assurance, website design and customer service is tested. The result shows that all the independent variables are negatively correlated with dependent variable, which means that product description, third party assurance, website design and customer service can be used by online vendors to lessen the problem of product uncertainty in online markets.

• 여성건강간호학회지
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• 제16권4호
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• pp.370-380
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• 2010

Purpose: The purpose of this study was to develop an uncertainty scale for infertile women. Methods: The process included construction of a conceptual framework, generation of 12items, verification of content validity, selection of secondary items, verification of construct validity and extraction of final items. In order to verify the reliability and validity of the preliminary instrument, data were collected from 50 infertile women in an In Vitro Fertilization (IVF) clinic. Data were analyzed by item analysis, Varimax factor analysis and Cronbach's alpha. Results: There were 10 items in the final instrument categorized into 2 factors labeled as "personal (6 items)" and "relational (4 items)" The total variance explained was 73.36%. The instrument was shown to have good reliability with a Cronbach's alpha of .899. Conclusion: Validity and reliability of the scale were confirmed in this study showing its utility to measure uncertainty for infertile women. The instrument can help understand sterility and accurately measure uncertainty for infertile women. The instrument can also be used to evaluate nursing interventions designed for mitigating uncertainty for infertile women.

• 한국수자원학회:학술대회논문집
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• 한국수자원학회 2018년도 학술발표회
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• pp.155-155
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• 2018

Uncertainty in flood forecasting using a coupled meteorological and hydrological model is arisen from various sources, especially the uncertainty comes from the inaccuracy of Quantitative Precipitation Forecasts (QPFs). In order to improve the capability of flood forecast, the uncertainty estimation and mitigation are required to perform. This study is conducted to investigate and reduce such uncertainty. First, ensemble QPFs are generated by using Monte - Carlo simulation, then each ensemble member is forced as input for a hydrological model to obtain ensemble streamflow prediction. Likelihood measures are evaluated to identify feasible member. These members are retained to define upper and lower limits of the uncertainty interval and assess the uncertainty. To mitigate the uncertainty for very short lead time, a blending method, which merges the ensemble QPFs with radar-based rainfall prediction considering both qualitative and quantitative skills, is proposed. Finally, blending bias ratios, which are estimated from previous time step, are used to update the members over total lead time. The proposed method is verified for the two flood events in 2013 and 2016 in the Yeonguol and Soyang watersheds that are located in the Han River basin, South Korea. The uncertainty in flood forecasting using a coupled Local Data Assimilation and Prediction System (LDAPS) and Sejong University Rainfall - Runoff (SURR) model is investigated and then mitigated by blending the generated ensemble LDAPS members with radar-based rainfall prediction that uses McGill algorithm for precipitation nowcasting by Lagrangian extrapolation (MAPLE). The results show that the uncertainty of flood forecasting using the coupled model increases when the lead time is longer. The mitigation method indicates its effectiveness for mitigating the uncertainty with the increases of the percentage of feasible member (POFM) and the ratio of the number of observations that fall into the uncertainty interval (p-factor).

• 전기학회논문지
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• 제67권2호
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• pp.158-164
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• 2018

Wind power forecast is critical for efficient power system operation. However, wind power has high forecasting errors due to uncertainty caused by the climate change. These forecasting errors can have an adverse impact on the power system operation. In order to mitigate the issues caused by the wind power forecasting error, wind power curtailment and energy storage system (ESS) can be introduced in the power system. These methods can affect the economics of wind power resources. Therefore, it is necessary to evaluate the economics of the methods for mitigating the wind power forecasting error. This paper attempts to analyze the economics of wind power curtailment and ESS operation for mitigating wind power forecasting error. Numerical simulation results are presented to show the economic impact of wind power curtailment and ESS operation.

• 기업가정신과 벤처연구
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• 제19권1호
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• pp.37-58
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• 2016

벤처캐피탈 시장에서 기업벤처캐피탈(CVC)의 중요성에도 불구하고 국제 CVC 투자에 대한 학술적 연구는 부족한 실정이다. 벤처기업은 국내 CVC 투자를 유치하는 경우보다 국제 CVC 투자를 유치하는 경우 지리적 및 문화적 거리로 인해 기술 유출의 위험을 더 크게 인식한다. 특히 벤처기업은 파트너 불확실성이 높은 CVC 투자를 받지 않으려는 성향을 보이기 때문에 본 연구는 국제 CVC 투자가 발생할 가능성은 후속라운드로 갈수록, 벤처기업이 속한 산업의 지적재산권 보호 수준이 높을수록, 그리고 기업투자자가 벤처기업의 잠재적 경쟁자가 아닐수록 증가할 것으로 예상한다. 추가적으로 본 연구는 벤처기업의 보완적 자원에 대한 필요성이 국제 CVC 투자에서 발생하는 파트너 불확실성에 어떤 영향을 미치는지 살펴보고자 한다. 이를 위해 1994년에서 2009년 사이 미국에서 발생한 2,873 건의 CVC 투자 건수를 분석하였다. 그 결과 벤처기업의 지적재산권 보호수준과 기업투자자와의 산업 비관련성이 국제 CVC 투자에서의 파트너 불확실성을 감소시키는 영향이 있음을 확인하였다. 또한 이 요인들의 영향은 벤처기업이 어떤 보완적 자산을 필요로 하는지에 따라 강화되기도 혹은 약화되기도 함을 살펴볼 수 있었다.

• Journal of Korea Trade
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• 제27권5호
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• pp.153-166
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• 2023

Purpose - This research empirically analyzes the influence of economic policy uncertainty and free trade agreements (FTAs) on bilateral trade volumes between Korea and its trading partners. The study investigates whether fluctuations in the Economic Policy Uncertainty Index (EPUI) for both Korea and its trading partners significantly impact trade volumes and whether the implementation of FTAs mitigates these effects. Design/methodology - The study employs dynamic panel data analysis using the system generalized method of moments (system GMM) estimation method to achieve its research objectives. It utilizes country-month-level panel data, including the EPUI, trade volume between Korea and its trading partner countries, and other pertinent variables. The use of system GMM allows for the control of potential endogeneity issues and the incorporation of country-specific and time-specific effects. Findings - The analysis yields significant results regarding the impact of economic policy uncertainty on Korea's exports and imports, particularly before the implementation of FTAs. An increase in the EPUI of trading partners leads to a notable increase in Korea's exports to them. Conversely, an increase in Korea's EPUI negatively affects its imports from trading partners. However, post-FTA implementation, the influence of each country's EPUI on trade volume is neutralized, with no significant difference observed. Originality/value - This research contributes to the existing literature by providing empirical evidence on the interaction effects between economic policy uncertainty and FTAs on bilateral trade volumes. The study's uniqueness lies in its examination of how FTAs mitigate the impact of economic uncertainty on trade relations between countries. The findings underscore the importance of trade agreements as mechanisms to address economic risks and promote international trade relations. In a world where global market uncertainties persist, these insights can aid policymakers in Korea and other countries in enhancing their trade cooperation strategies and navigating challenges posed by evolving economic landscapes.

• 한국산업정보학회논문지
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• 제29권2호
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• pp.81-99
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• 2024

최근, 실시간으로 스트리머와 소비자간 특정 제품에 대한 소통을 지원하는 라이브 커머스가 급격히 성장하고 있다. 라이브 커머스는 시각적으로 제품 활용 방법 등을 제공함으로써, 소비자의 합리적 제품 구매를 돕는 비즈니스 모델을 갖추고 있다. 연구의 목적은 소비자가 라이브 커머스에서 느낄 수 있는 불확실성 요소를 제시하고, 스트리머와 플랫폼의 불확실성 감소를 위한 지원 방법을 제시하는 것이다. 연구는 선행연구를 통해 연구 가설을 수립하였으며, 20세 이상의 라이브 커머스를 경험한 이력이 있는 소비자로부터 설문을 받아 가설 검정에 적용하였다. 분석 결과, 스트리머의 자원 원천 신뢰성(신뢰성, 전문성, 평판)이 스트리머 불확실성을 감소시켜 구매 의도에 영향을 주는 것으로 나타났다. 또한, 플랫폼의 반품정책이 소비자의 제품 불확실성과 상호작용 효과를 가져 구매 의도에 영향을 주었다. 연구는 라이브 커머스 소비자의 제품 구매 과정에서의 불확실성 감소 방향을 제시함으로써, 라이브 커머스 플랫폼의 맞춤형 서비스 전략 수립에 기여한다.

• Earthquakes and Structures
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• 제21권5호
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• pp.461-475
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• 2021

Strategic structures are a potential target of the growing terrorist attacks, so their performance under explosion hazard has been paid attention by researchers in the last years. In this regard, the aim of this study is to evaluate the blast-resistance performance of lead-rubber bearing (LRB) base isolation system based on a probabilistic framework while uncertainties related to the charge weight and standoff distance have been taken into account. A sensitivity analysis is first performed to show the effect of explosion uncertainty on the response of base-isolated buildings. The blast fragility curve is then developed for three base-isolated steel moment-resisting buildings with different heights of 4, 8 and 12 stories. The results of sensitivity analysis show that although LRB has the capability of reducing the peak response of buildings under explosion hazard, this control system may lead to increase in the peak response of buildings under some explosion scenarios. This shows the high importance of probabilistic-based assessment of isolated structures under explosion hazard. The blast fragility analysis shows effective performance of LRB in mitigating the probability of failure of buildings. Therefore, LRB can be introduced as effective control system for the protection of buildings from explosion hazard regarding uncertainty effect.

• 여성건강간호학회지
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• 제29권4호
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• pp.302-316
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• 2023

Purpose: This study aimed to develop and validate a structural model for the quality of life (QoL) among high-risk pregnant women, based on Roy's adaptation model. Methods: This cross-sectional study collected data from 333 first-time mothers diagnosed with a high-risk pregnancy in two obstetrics and gynecology clinics in Cheonan, Korea, or participating in an online community, between October 20, 2021 and February 20, 2022. Structured questionnaires measured QoL, contextual stimuli (uncertainty), coping (adaptive or maladaptive), and adaptation mode (fatigue, state anxiety, antenatal depression, maternal identity, and marital adjustment). Results: The mean age of the respondents was 35.29±3.72 years, ranging from 26 to 45 years. The most common high-risk pregnancy diagnosis was gestational diabetes (26.1%). followed by preterm labor (21.6%). QoL was higher than average (18.63±3.80). Above-moderate mean scores were obtained for all domains (psychological/baby, 19.03; socioeconomic, 19.00; relational/spouse-partner, 20.99; relational/family-friends, 19.18; and health and functioning, 16.18). The final model explained 51% of variance in QoL in high-risk pregnant women, with acceptable overall model fit. Adaptation mode (β=-.81, p=.034) and maladaptive coping (β=.46 p=.043) directly affected QoL, and uncertainty (β=-. 21, p=.004), adaptive coping (β=.36 p=.026), and maladaptive coping (β=-.56 p=.023) indirectly affected QoL. Conclusion: It is essential to develop nursing interventions aimed at enhancing appropriate coping strategies to improve QoL in high-risk pregnant women. By reinforcing adaptive coping strategies and mitigating maladaptive coping, these interventions can contribute to better maternal and fetal outcomes and improve the overall well-being of high-risk pregnant women.