• Bulletin of the Korean Mathematical Society
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• v.44 no.4
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• pp.607-622
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• 2007

We prove four theorems on the uniqueness of non linear differential polynomials sharing one value which improve a result of Yang and Hua, and supplements some results of Lahiri, Xu and Qiu and Banerjee.

• Proceedings of the Korean Institute Of Construction Engineering and Management
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• 2008.11a
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• pp.606-609
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• 2008

Traditionally, the feasibility of the private investment is determined by NPV(Net Presented Value) based on DCF(Discounted Cash Flow) and the volume of government's subsidiary without quantifying the effect of overturn share ratio and MRG(Minimum Revenue Guarantee), these variables which can seriously effect on the economic feasibility. One of the most important reasons why these variables are not underestimated is that the quantifying methods are insufficiently or so complicatedly studied to apply practically the real project. Therefore, this study suggests the modified binominal option model to estimate the overturn share ratio and MRG and estimates how much these variables impact the private investment. Also, these results are helpful to estimate how much the government's subsidiary can be reduced.

• KIPS Transactions on Computer and Communication Systems
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• v.13 no.1
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• pp.31-37
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• 2024

Conventional secret sharing techniques often derive shares from randomly generated polynomials or planes, resulting in lengthy and complex shares that are challenging to memorize and/or manage without the aid of a separate computer or specialized device. Modifying existing secret sharing methods to use a predetermined value, such as a memorizable password or bio-metric information, offers a solution. However, this approach raises concerns about security, especially when the predetermined value lacks randomness or has low entropy. In such cases, adversaries may deduce a secret S with just (t - 1) shares by guessing the predetermined value or employing brute force attacks. In this paper, we introduce a share hardening method designed to ensure the security of secret sharing while enabling the use of memorizable passwords or biometric information as predetermined shares.

• Journal of applied mathematics & informatics
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• v.33 no.5_6
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• pp.475-484
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• 2015

In this article, we deal with the uniqueness problems of meromorphic functions concerning differential polynomials and prove the following theorem. Let f and g be two nonconstant meromorphic functions, n ≥ 12 a positive integer. If fⁿ(f³ - 1)f′ and gⁿ(g³ - 1)g′ share (1, 2), f and g share ∞ IM, then f ≡ g. The results in this paper improve and generalize the results given by Meng (C. Meng, Uniqueness theorems for differential polynomials concerning fixed-point, Kyungpook Math. J. 48(2008), 25-35), I. Lahiri and R. Pal (I. Lahiri and R. Pal, Nonlinear differential polynomials sharing 1-points, Bull. Korean Math. Soc. 43(2006), 161-168), Meng (C. Meng, On unicity of meromorphic functions when two differential polynomials share one value, Hiroshima Math.J. 39(2009), 163-179).

• Convergence Security Journal
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• v.22 no.4
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• pp.25-34
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• 2022

This paper proposes a secret sharing based fast node authentication technique applicable to Flying Ad-Hoc Network (FANET) that can be used to construct self-organized communication network in multi drones and drone squadrons operations. Before deployment, each node stores an exponential share, exponential secret and a portion of PUF CRP table. After being deployed in the field, in the early-stage of network formation, each node broadcasts its ID, exponential share and a hash value of PUF Response and pseudo-random number. Then each node performs a reconstruction of the exponential secret using the exponential shares transmitted from neighboring nodes. When the exponential secret is reconstructed, simultaneous authentication is completed for all nodes that have transmitted the exponential share used in the reconstruction. A node that transmits an incorrect exponential share to disturb the reconstruction of the exponential secret during the authentication process can be detected before performing the reconstruction through the verification of the hash value, and will be excluded from the reconstruction.

• The Journal of the Korea Contents Association
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• v.22 no.5
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• pp.81-96
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• 2022

Covid-19 calls for minimizing gatherings of people in spaces such as offices. Organizations are encouraging information-sharing activities among employees by using online platform technology. Recently, Organizations are supporting their work using the metaverse. This study confirms the effect of metaverse presence on the intention to share knowledge by forming the intrinsic motivation of the employees and the moderating effect of the individual's digital technological competence. We presented research hypotheses through previous studies such as virtual reality and tested the hypotheses using 309 samples obtained through surveys. As a result, the social, tele, and self presence of the metaverse increased organizational-related intrinsic motivation(organizational identification, value congruence) and had a positive effect on the intention to share knowledge. In addition, digital technological competence moderated the relationship between value congruence and intention to share knowledge. This study suggests the importance of strategies to enhance the presence of metaverse for organizations to increase work productivity by using metaverse and the need to support individual digital competence reinforcement.

• Korean Journal of Labor Studies
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• v.19 no.1
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• pp.1-34
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• 2013

Labor share of income in Korea has fallen from 90% in 1996 to 79% in 2010. This paper explores the factors driving the movements in the labor share of income based on a panel dataset containing 19 years of data on 18 Korean manufacturing industries. The effects of technical progress, globalization and the bargaining power of labor and capital on the labor share of income are tested for the period of 1991-2009. The main empirical results are as follows. (1) Capital-aug menting technical prog ress measured by capital-labor ratio and R&D intensity has a negative effect on the labor share. (2) Market openness measured by the value of export and import as a ratio to value-added production is found to have a positive impact. (3) Globalization of production measured by inward-FDI and outward-FDI as a ratio to total domestic fixed capital is found to have a negative impact on the labor share. (4) Union density is found to have had a statistically significant effect in 1991-1998. This finding is consistent with the efficient bargain model in which firms and workers bargain over both wages and employment. But union density is insignificant in 2000-2009. This implies that since the financial crisis in 1997, the bargaining institution in Korea has been approaching the right-to-manage model in which firms and unions bargain over wages and then firms set employment unilaterally. (5) Variables for domestic financialization measured by dividend-income ratio and financial-fixed assets ratio have an insignificant effect on labor share.

• Asia-Pacific Journal of Business
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• v.11 no.3
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• pp.123-136
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• 2020

Purpose - This study is to verify the impact of the documentation of key audit matters on the value relevance of accounting information in accordance with the revised accounting audit standards in 2017. Investors will be able to identify the company's significant financial risks through key audit matters and use them to make investment decisions. Design/methodology/approach - From 2011 to 2019, the final sample is 290, based on the December settlement of accounts listed on the securities market. Ohlson (1995) was used to verify the incremental link between net income and the book value as a determinant of corporate value. Findings - First, the key audit matters in the financial industry was found to have a negative (-) effect that was significant to the value relevance of accounting Information. In addition, the value of the interaction between the key audit matters and the net income is a significant (+) relationship with the share price and the value of the interaction between the key audit matters and the book value is a significant (-) relationship with the share price. This means that the key audit matters is the determining factor of corporate value, positively reflects the accounting information in net income and negatively reflects the accounting information in book value. Second, among the key audit matters, the fair value assessment of financial instruments and the adequacy of premiums reserve have a significant impact on the value relevance of accounting information. Research implications or Originality - The results of this study suggest that investors recognize key audit matters as information about the company's major financial risks and reflect them differently in the value relevance of accounting information.

• Journal of Digital Convergence
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• v.12 no.9
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• pp.75-81
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• 2014

This study is analyzed using the Shanghai stock market and Shenzhen stock market data in order to analyze the usefulness of accounting information to appear from the introduction of international accounting standards in China. Summarized the relevant previous researches for objective study approach, studied the hypothesis based on the empirical analysis and set a hypothesis as adjusting the stuffs to fix in this research model. In this study, Analyzed the hypothesis to input of detailed variables for analyzing the value relevance between periods before fair value and after fair value. Also, in this hypothesis study, analyzed and estimated to affect the quality of information the acceptant period when compare with acceptant periods and before periods of fair value. These results suggested that impact the net asset value per share and earnings per share of the company because the value of the relationship had statistically significant at the level of relevance. Therefore, in the future studies about fair value assessment, will be expected that usefulness of the enterprise value evaluation method enable to discuss it such as critical sucess factors.

• Journal of Distribution Science
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• v.17 no.7
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• pp.55-63
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• 2019

Purpose - This paper examines the value relevance of socially responsible activities in the Korean retail firms. Recent studies predict positive relationships between socially responsible activities and the value of corporation. Research design, data, and methodology - We use the environmental score, social score, governance score and the sum of these three scores to represent a fim's effectiveness of socially responsible activities. These scores are published by the Korean Corporate Governance Service. This paper adopts a share price valuation model to evaluate the effect of socially responsible activities on a firm's share price, which controls for the book value of assets and current earnings. The ordinary least square method is employed to examine the relationship. The sample of Korea retail firms is examined from 2011 to 2016. We also conduct sub-sample analysis based on the categorization of chaebol affiliates and non-chaebol affiliates. Results - The entire sample analysis finds neither negatively nor positively significant relationship between socially responsible activities and the value of a corporation. In contrast, our examinations find a significantly positive valuation effect of social score within non-chaebol retail firms. Conclusions - The results weakly support the positive valuation effect of socially responsible activities. The results are consistent with recent studies that highlight heterogeneous effects of socially responsible activities on corporate policies and valuation.