• Journal of Intelligence and Information Systems
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• v.21 no.4
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• pp.111-131
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• 2015

There are only a handful number of research conducted on pattern analysis of corporate distress as compared with research for bankruptcy prediction. The few that exists mainly focus on audited firms because financial data collection is easier for these firms. But in reality, corporate financial distress is a far more common and critical phenomenon for non-audited firms which are mainly comprised of small and medium sized firms. The purpose of this paper is to classify non-audited firms under distress according to their financial ratio using data mining; Self-Organizing Map (SOM). SOM is a type of artificial neural network that is trained using unsupervised learning to produce a lower dimensional discretized representation of the input space of the training samples, called a map. SOM is different from other artificial neural networks as it applies competitive learning as opposed to error-correction learning such as backpropagation with gradient descent, and in the sense that it uses a neighborhood function to preserve the topological properties of the input space. It is one of the popular and successful clustering algorithm. In this study, we classify types of financial distress firms, specially, non-audited firms. In the empirical test, we collect 10 financial ratios of 100 non-audited firms under distress in 2004 for the previous two years (2002 and 2003). Using these financial ratios and the SOM algorithm, five distinct patterns were distinguished. In pattern 1, financial distress was very serious in almost all financial ratios. 12% of the firms are included in these patterns. In pattern 2, financial distress was weak in almost financial ratios. 14% of the firms are included in pattern 2. In pattern 3, growth ratio was the worst among all patterns. It is speculated that the firms of this pattern may be under distress due to severe competition in their industries. Approximately 30% of the firms fell into this group. In pattern 4, the growth ratio was higher than any other pattern but the cash ratio and profitability ratio were not at the level of the growth ratio. It is concluded that the firms of this pattern were under distress in pursuit of expanding their business. About 25% of the firms were in this pattern. Last, pattern 5 encompassed very solvent firms. Perhaps firms of this pattern were distressed due to a bad short-term strategic decision or due to problems with the enterpriser of the firms. Approximately 18% of the firms were under this pattern. This study has the academic and empirical contribution. In the perspectives of the academic contribution, non-audited companies that tend to be easily bankrupt and have the unstructured or easily manipulated financial data are classified by the data mining technology (Self-Organizing Map) rather than big sized audited firms that have the well prepared and reliable financial data. In the perspectives of the empirical one, even though the financial data of the non-audited firms are conducted to analyze, it is useful for find out the first order symptom of financial distress, which makes us to forecast the prediction of bankruptcy of the firms and to manage the early warning and alert signal. These are the academic and empirical contribution of this study. The limitation of this research is to analyze only 100 corporates due to the difficulty of collecting the financial data of the non-audited firms, which make us to be hard to proceed to the analysis by the category or size difference. Also, non-financial qualitative data is crucial for the analysis of bankruptcy. Thus, the non-financial qualitative factor is taken into account for the next study. This study sheds some light on the non-audited small and medium sized firms' distress prediction in the future.

• Journal of Sericultural and Entomological Science
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• v.27 no.2
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• pp.54-63
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• 1985

This studies has been carried out how to effect on electrostafic propensity of synthetic fabrics by coating with 0.5% acrylic polymer solution which was previously developed by the author to improve anticrease nature of silk. The work conditions are: (A) Applied synthetic polymer was acrylic polymer 525, developed by the author. (B) Electrostatic voltage for various fabrics were carried out by Korea standard abrasion partner with Korea standard (KS K 0905) cotton, nylon, polyester and the self sample fabric. (C) Applied fabrics for the investigations were carried out by using abrasion partner with Korea standard (KS K 0905) cotton, nylon, polyester and the self sample fabric. (D) Electrostatic propensity investigations were carried out by use of sample as silk, nylon, polyester and acrylic fabrics, seperating before finish or after finish. (E) Washing after the finish or the original fabric was carried out by Korea standard method, KS K 0465. Through the investigations, he happened to find many interesting matters and the obtained results are as followings. 1. Electrostatic voltage for the finished fabrics increased more than their original silk, nylon, acrylic fabrics except polyester fabric. (See Table 5) 2. Electrostatic voltage for the finished polyester against K.S. polyester decreased remarkably than the original fabric test. 3. In spite of no problem on electrostatic propensity of silk, it showed high electrostatic voltage between the same nature fabric abrasion, because silk is very weak against abrasion and because the test method had been developed to be useful for only synthetic fabrics. 4. Electrostatic voltage increased more in case of abrasion between different nature of fabrics than the same nature of fabrics. 5. Electrostatic voltage of each fabric increased by repeat of wash. 6. Many investigation data were followed with Contact Electrification Series Principle, another word, the farther each other located fabric on the series abrasion was, the higher electrostatic voltage. (See Fig. 6) 7. Such investigation gives warning of use on the mix fiber spinning service as far as concern with electrification. 8. It may also call attention for such increase of electrification in case any finishing of silk textile.

• Journal of Distribution Science
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• v.12 no.6
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• pp.15-20
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• 2014

Purpose - In general, researchers try to abide by the code of research ethics, but many of them are not fully aware of plagiarism, unintentionally committing the research misconduct when they write a research paper. This research aims to introduce researchers a clear and easy guideline at a conference, which helps researchers avoid accidental plagiarism by addressing the issue. This research is expected to contribute building a climate and encouraging creative research among scholars. Research design, data, methodology & Results - Plagiarism is considered a sort of research misconduct along with fabrication and falsification. It is defined as an improper usage of another author's ideas, language, process, or results without giving appropriate credit. Plagiarism has nothing to do with examining the truth or accessing value of research data, process, or results. Plagiarism is determined based on whether a research corresponds to widely-used research ethics, containing proper citations. Within academia, plagiarism goes beyond the legal boundary, encompassing any kind of intentional wrongful appropriation of a research, which was created by another researchers. In summary, the definition of plagiarism is to steal other people's creative idea, research model, hypotheses, methods, definition, variables, images, tables and graphs, and use them without reasonable attribution to their true sources. There are various types of plagiarism. Some people assort plagiarism into idea plagiarism, text plagiarism, mosaic plagiarism, and idea distortion. Others view that plagiarism includes uncredited usage of another person's work without appropriate citations, self-plagiarism (using a part of a researcher's own previous research without proper citations), duplicate publication (publishing a researcher's own previous work with a different title), unethical citation (using quoted parts of another person's research without proper citations as if the parts are being cited by the current author). When an author wants to cite a part that was previously drawn from another source the author is supposed to reveal that the part is re-cited. If it is hard to state all the sources the author is allowed to mention the original source only. Today, various disciplines are developing their own measures to address these plagiarism issues, especially duplicate publications, by requiring researchers to clearly reveal true sources when they refer to any other research. Conclusions - Research misconducts including plagiarism have broad and unclear boundaries which allow ambiguous definitions and diverse interpretations. It seems difficult for researchers to have clear understandings of ways to avoid plagiarism and how to cite other's works properly. However, if guidelines are developed to detect and avoid plagiarism considering characteristics of each discipline (For example, social science and natural sciences might be able to have different standards on plagiarism.) and shared among researchers they will likely have a consensus and understanding regarding the issue. Particularly, since duplicate publications has frequently appeared more than plagiarism, academic institutions will need to provide pre-warning and screening in evaluation processes in order to reduce mistakes of researchers and to prevent duplicate publications. What is critical for researchers is to clearly reveal the true sources based on the common citation rules and to only borrow necessary amounts of others' research.

• Sim-seong Yeon-gu
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• v.37 no.2
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• pp.99-148
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• 2022

This study aims at the psychological elucidation of some conscious aspects of the personality of Yi Sun-sin (1545-1598), the Korean national hero, and the unconscious teleologic meanings of his dreams mentioned in Nanjung Ilgi (Diary in War Time) from the viewpoint of analytical psychology of C.G. Jung. Yi Sun-sin was a man of discipline, incorporated with the spirit of Confucian filial piety, hyo (hsiao) and royalty, chung. He was a stern man but with a warm heart. In his diary, Yi Sun-sin poured forth his feelings of suffering, despair, and extreme solicitude caused by slanders of his political opponents, his grief for the loss of mother and son, and his worries about the fate of his country, which the Japanese invaders now plundered. The moon night offered him the opportunity to touch with his inner soul, by reciting poems, playing Korean string, 'Keomungo', and flute. Further, he widened his scope by asking for the answers from the 'Heaven' through divination and dream. Yi Sun-sin's attitude toward his mother who raised the future hero and maternal principles were considered in concern with the Jungian term 'mother complex'. Won Gyun, Yi Sun-sin's rival admiral, who persistently accused Yi Sun-sin of 'slanders,' certainly represents the unconscious shadow image of Yi Sun-sin. The reciprocal 'shadow' projection has intervened in the conflicting relationship between Yi and Won. In concern to the argument for the suicidal death of Yi Sun-sin, the author found no evidence supporting such an argument, No trace of latent suicidal wish was found in his dreams. For Yi Sun-sin, the determination of the life and death depends on Heaven. 32 dreams from the diary and 3 from other historical references were reviewed and analyzed in the Jungian way. Symbols of anima, Self, and individuation process were found. His dream repeatedly suggests that Yi Sun-sin is an extraordinary man chosen by the divine man (神人). In the dream, Yi Sun-sin was a disciple of the divine man receiving instructions on various strategies, and he alone could see the great thing or events. The dream of a beautiful blue and red dragon, whom he was friendly touching, indicates Yi Sun-sin's eligibility for the kingship. Yi Sun-sin seemingly did not aware of this message of the unconscious. Perhaps he sensed something special but did not identify with 'the disciple of gods' and 'royal dragon' in his dream. His modest attitude toward the dream has prevented him from falling into ego inflation. There were warning signals in two dreams that suggested disorders in the dreamer's instinctive feminine drive. Spirits of the dead father and brothers appear in the dream, giving advice or mourning for the death of Sun-sin's mother. Though Yi Sun-sin was a genuine Confucian gentleman, a dream revealed his unconscious drive to destroy the Confucian authoritative 'Persona' by trampling down the cylindrical traditional Korean hat. To the dreams of synchronicity phenomena Yi Sun-sin immediately solves the problem in concrete reality. He understood dreams as valuable messages from the superior entity, for example, the Confucian Heaven (天) or Heaven's Decree (天命). Furthermore, the 'Heaven' presumably arranged for him the way to the national hero and imposed necessary trials upon him. Both his persecutors and advocates of him guided him in the way of a hero. Yi Sun-sin followed his destiny and completed the living myth of the hero. His mother, King Seon-jo, and prime minister Liu Seong Yong, all have contributed to embodying the myth of the hero. Yi Sun-sin died and became god, the divine healer of the nation.