• Journal of Digital Convergence
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• v.16 no.11
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• pp.267-274
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• 2018

This study examines the effect of managerial ability on managers' opportunistic reporting discretion in recognizing the goodwill impairment losses after the adoption of K-IFRS. Cross-sectional regression results show that goodwill impairment losses are not recognized timely at the time of the goodwill impairment symptom, but rather managers make bad use of goodwill impairment losses as tools of income smoothing and big-bath. Managerial ability is not directly related to the recognition of goodwill impairment losses, but firms with more able managers recognize timely goodwill impairment losses when the symptom of goodwill impairment exists, and they use less income smoothing when the firms' expected pre-impairment earnings are abnormally high. This study is the first research to consider the relationship between managerial ability and manager' earnings management in goodwill impairment accounting.

• Journal of the Korean Geotechnical Society
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• v.26 no.10
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• pp.39-47
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• 2010

In order to investigate the effect of variation characteristics of compression index on the spatial distribution of consolidation settlement, this study presents the estimation methods of the distribution of consolidation settlement and compares the estimated settlements. When the variation of compression index is considerable, the ordinary cokriging is more reliable in estimating the compression index than ordinary kriging because smoothing effect of ordinary cokriging is smaller than that of ordinary kriging. The spatial distribution of consolidation settlement estimated by considering both the variation of compression index and void ratio (CASE-1) is different from that estimated by using the mean value of all soil properties (CASE-2). The settlement of CASE-1 shows the larger variation at short distances rather than that of CASE-2. Whereas the spatial settlement distribution of CASE-1 is affected by the spatial distributions of compression index as well as the thickness of consolidation layer, that of CASE-2 is significantly influenced by the distribution of consolidation layer thickness.

• Journal of the Korean Data and Information Science Society
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• v.18 no.4
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• pp.995-1004
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• 2007

In this paper, we analyse online word-of-mouth and Korean box-office sales data based on kernel regression method. To do this, we consider the regression model with mixed-data and apply the least square cross-validation method proposed by Li and Racine (2004) to the model. We found the box-office sales can be explained by volume of online word-of-mouth and the characteristics of the movies.

• Journal of the Korea Institute of Military Science and Technology
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• v.5 no.2
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• pp.207-216
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• 2002

In this paper, the study on the behavior of the deformation of brittle material, such as concrete, ceramic, was peformed by comparison of Lagrangian technique and Smoothed Particle Hydrodynamics using commercial nonlinear hydrodynamic numerical program, Autodyn_2D. The effect of SPH technique was proved by investigating the behavior of material deformation, velocity profile and pressure profile.

• Proceedings of the KOSOMBE Conference
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• v.1990 no.11
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• pp.38-41
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• 1990

A new spline function for resampling discrete signal adaptively is proposed. In general, B-spline function is used for an image interpolation because of its smoothness and continuity, but accompanies a large amount of blurring effect. Hence, we developed a new spline function to remedy this effect, with two procedures ; deblurring of Gaussian blurring and diminishing of aliasing effect caused by deblurring procedure. The proposed function has a parametric expression with $\alpha$ which is related to the variance of Gaussian blurring model. Locally adaptive resampling scheme is obtained by changing a according to statistical characteristics of an image. The proposed, interpolation function shows edge-sharpening effect as well as noise smoothing, with comparison to the conventional schemes.

• Journal of the Korean Geotechnical Society
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• v.16 no.1
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• pp.51-64
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• 2000

This paper presents a procedure of calculating a safety factor of the unsaturated slope suffering from the rainfall infiltration. The process of infiltration into a slope due to rainfall and its effect on the behavior of the soil slope are examined by using a two dimensional finite element flow-deformation coupled analysis. A factor of safety is calculated at various elapsed times after the commencement of rainfall as in the following procedure. First, stresses are estimated at each Gaussian point from the coupled finite element analysis. Then, the global stress smoothing method is applied to get a continuous stress field. Based on this stress field, a factor of safety is calculated for a specified slip surface by a stress integration scheme. Then, a search strategy is used to find out a critical slip surface which is associated with the minimum factor of safety. Some numerical examples are analyzed in order to study the effect of hydraulic conductivity on the slope stability during rain-induced infiltration. According to the results, local failure zone can be formed near the slope surface due to inhomogeneous distribution of hydraulic conductivity If the failure zone is once formed, then the region extends until a large amount of slide activates. Therefore the local failure can be neglected no longer in the stability analysis.

• The Transactions of the Korea Information Processing Society
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• v.4 no.7
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• pp.1865-1872
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• 1997

This paper proposes not only the thresholding problem which has been one of the major problems in the pre-existing edge detection method but also the removal of blurring effect occurred at the edge regions due to the smoothing process. The structure of a given image is assigned as one of the three predefined image structure classes by evaluating its toll membership value to each reference structure class:The structure of an image belongs to the structure class which has the least cost value with the image. Upon the structure class assigned, noise removal and edge extraction precesses are performed, e.g., the smoothing algorithm is applied to the image if its structure belongs to the pure noise region class; edge extraction while removing the noise is performed simultaneously if the edge structure class. The proposed method shows that preventing the blurring effect can be usually seen in the edge images and extracting the edges with no using thresholding value by the experiments.

• Proceedings of the Korea Society of Information Technology Applications Conference
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• 2006.06a
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• pp.730-736
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• 2006

In this paper, we propose a rotation resistant robust logo embedding watermarking technique. Geometric manipulations make the detection process very complex and difficult. Watermark embedding ill the normalized image directly suffers from smoothing effect due to the interpolation during the image normalization. This can be avoided by estimating the transform parameters using image normalization technique, instead of embedding in the normalized image. Conventional rotation resistant schemes that use full frame transform. In this paper, we adopt $8{\times}8$ block DCT and calculate masking using a spatio-frequency localization of the $8{\times}8$ block DCT coefficients. Experimental results show that the proposed algorithm is robust against rotation process.

• Journal of the Korean Solar Energy Society
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• v.33 no.4
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• pp.39-45
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• 2013

This paper presents the estimation of minimum BESS capacity for regulating the output of wind farms considering power grid operating condition in Jeju Island. To analyze the characteristics of wind farm outputs with a BESS, the real data of wind farms, Sung-San, Sam-dal and Hang-Won wind farm, located in the eastern part of Jeju island is considered. The wind farms are connected to Sung-san substation to transfer the electric power to Jeju power grid. Consequently, at PCC (Point of Common Coupling), it can see a huge wind farm connected to the substation and thus it can be expected that the smoothing effect is affected by not only the different wind speeds for each area but also the different mechanical inertia of wind turbines. In this paper, two kinds of simulation have been carried out. One is to analyze the real data of wind farm outputs during a winter season, and the other is to connect a virtual BESS to eliminate the unintended generating power changes by the uncontrolled wind farm outputs as shown in the former data. In the conclusion, two kinds of simulation results show that BESS installed in the substation is more efficient than each wind farms with BESS, respectively.

• Journal of the Korea Institute of Information Security & Cryptology
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• v.15 no.5
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• pp.93-103
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• 2005

In this paper, we propose a RST resistant robust logo embedding technique for multimedia copyright protection Geometric manipulations are challenging attacks in that they do not introduce the quality degradation very much but make the detection process very complex and difficult. Watermark embedding in the normalized image directly suffers from smoothing effect due to the interpolation during the image normalization. This can be avoided by estimating the transform parameters using an image normalization technique, instead of embedding in the normalized image. Conventional RST resistant schemes that use full frame transform suffer from the absence of effective perceptual masking methods. Thus, we adopt $8\times8$ block DCT and calculate masking using a spatio-frequency localization of the $8\times8$ block DCT coefficients. Simulation results show that the proposed algorithm is robust against various signal processing techniques, compression and geometrical manipulations.