• Title/Summary/Keyword: T-검증

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Relationship between Debt Ratio and Earnings Effect of Earnings Management's Estimating Method, Debt Type (부채비율과 이익조정의 관계에 이익조정 대체적 측정치와 부채유형이 미치는 영향)

  • Park, Won
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.15 no.4
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    • pp.1932-1937
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    • 2014
  • This paper examines whether debt ratio effects earnings management. There are various methods that estimate earnings management. This paper examines whether these methods impact on the relationship between earnings management and debt ratio. In addition, this study examines whether these relationship effects of debt type. Previous studies in this area haven't examined the relationship between debt ratio and earnings management in Korea. These studies didn't consider earnings management's method to analysis for this relationship. This paper tests the relationship between earnings management and debt ratio with methods of earnings management unlike from previous studies. Results are summaried as following. First, the relationship between debt ratio and earnings management was different for these methods. Abnormal Accruals that used estimation of eanrnings management in previous studies didn't examine these results that debt ratio effects of earnings management. However, it was significant positive the relationship between real activity management and debt ratio.

Efficacy Analysis of Developed Course for Promoting Character Education with Women's University Students (대학교의 인성교육진흥을 위한 교양교과 개발 및 효과성 연구)

  • Kim, Ji-Won
    • Journal of Digital Convergence
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    • v.13 no.11
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    • pp.481-491
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    • 2015
  • This research has verified the efficacy of character education course in Liberal Art Curriculum in accordance with the objective of K Women's University of which is the 'mind sharing through mindfulness, SMART human resources development'. Most of the content of character education is organized aiming to promote values of "appreciation". The subjects are experimental group and control group, of which are 229. Research methods were t-test of between groups. The effects of the course have shown that the experimental group students were higher on the level of connectedness sub-scale in Gestalt Contact Boundary Scale than those of the control group students(t=2.323, p = .021). Although the 'character education' course increased connectedness, but it no positive effect on mindfulness skill and self-esteem. This results showed that character education course is effective to promote mind sharing and connectedness in part. It was discussed about a way of further refining course contents and the need to reflect educational philosophy of the K Women's University.

Implementation of FPGA Verification System with Slave FIFO Interface and FX3 USB 3 Bridge Chip (FX3 USB 3 브릿지 칩과 slave FIFO 인터페이스를 사용하는 FPGA 검증 시스템 구현)

  • Choi, Byeong-Yoon
    • Journal of the Korea Institute of Information and Communication Engineering
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    • v.25 no.2
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    • pp.259-266
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    • 2021
  • USB bus not only works with convenience but also transmits data fast and becomes a standard peripheral interface between FPGA development board and personal computer. In this paper FPGA verification system with slave FIFO interface for Cypress FX3 USB 3 bridge chip was implemented. The designed slave FIFO interface consists of host interface module based on FIFO structure, master bus controller and command decoder and supports streaming communication interface for FX3 bridge chip and memory-mapped input and output interface for user design circuit. The ZestSC3 board with Cypress FX3 USB 3 bridge chip and Xilinx Artix FPGA(XC7A35T-1C5G3241) was used to implement FPGA verification system. It was verified that the FPGA verification system for user design circuit operated correctly under various clock frequencies using GUI software developed by visual C# and C++ DLL. The designed slave FIFO interface for FPGA verification system has modular structure and can be applicable to the different user designs with memory-mapped I/O interface.

Cyber KillChain Based Security Policy Utilizing Hash for Internet of Things (해시를 활용한 사이버킬체인 기반의 사물인터넷 보안 정책)

  • Jeong, So-Won;Choi, Yu-Rim;Lee, Il-Gu
    • Journal of Digital Convergence
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    • v.16 no.9
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    • pp.179-185
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    • 2018
  • Technology of Internet of Things (IoT) which is receiving the spotlight recently as a new growth engine of Information Communications Technology (ICT) industry in the $4^{th}$ Industrial Revolution needs trustworthiness beyond simple technology of security. IoT devices should consider trustworthiness from planning and design of IoTs so that everyone who develop, evaluate and use the device can measure and trust its security. Increased number of IoTs and long lifetime result in the increased securituy vulnerability due to the difficulty of software patch and update. In this paper, we investigated security and scalability issues of current IoT devices through research of the technical, political and industrial trend of IoT. In order to overcome the limitations, we propose an automatic verification of software integrity utilizing and a political solution to apply cyber killchain based security mechanism using hash which is an element technology of blockchain to solve these problems.

A Study on the Secure Communication at Android Things Environment using the SEED Library (SEED 암호 라이브러리를 활용한 안전한 Android Things 통신 환경연구)

  • Park, Hwa Hyeon;Yoon, Mi Kyung;Lee, Hyeon Ju;Lee, Hae Young;Kim, Hyung-Jong
    • Journal of the Korea Society for Simulation
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    • v.28 no.4
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    • pp.67-74
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    • 2019
  • As the market for Internet of Things (IoT) service grows, the security issue of the data from IoT devices becomes more important. In this paper, we implemented a cryptographic library for confidentiality of sensor data from Android Things based IoT services. The library made use of the SEED algorithm for encryption/decryption of data and we verified the library by implementing a service environment. With the library, the data is securely encrypted and stored in the database and the service environment is able to represent the current sensing status with the decrypted sensor data. The contribution of this work is in verifying the usability of SEED based encryption library by implementation in IoT sensor based service environment.

Effectiveness of a Smoking Cessation Healing Camp for Male Workers in a Workplace Setting (사업장 남성 근로자를 위한 금연 힐링캠프의 효과)

  • Limeiling, Limeiling;Ha, Yeongmi;Lee, Jung-Suk
    • Journal of Digital Convergence
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    • v.16 no.6
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    • pp.297-306
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    • 2018
  • The purpose of this study was to examine the effectiveness of a smoking cessation healing camp for male workers. A single group pre-test post-test design was used. An experimental group (n=28) allocated into a smoking cessation healing camp which was provided for two days and one night. Effectiveness of the intervention was measured at soon after smoking cessation healing camp. There were significant differences between pre-test and post-test on readiness to quit smoking(t=-2.64, p=.013), smoking cessation self-efficacy(t=2.42, pp=.022), nicotine dependence(t=2.55, p=.017), and depression(t=2.85, p=.008). In conclusion, the smoking cessation healing camp is effective for male smokers in workplace settings by providing insightful antismoking information and encouraging smoking cessation self-efficacy and readiness to quit smoking.

Characterization of pH Dependent Properties of mCherry Mutant, I202T (형광 단백질 mCherry-I202T의 pH 감응성 분석)

  • Lee, Sangmin;Chung, Minsub
    • Applied Chemistry for Engineering
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    • v.32 no.1
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    • pp.10-14
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    • 2021
  • mCherry is one of the well-understood red fluorescent proteins which has a similar tertiary structure as GFPs, but pH resistant due to the lack of hydrogen bond network. Whereas mCherry-I202T showed far-red fluorescence and also pH sensitive property because of the additional hydrogen bond formed by substituting Ile of 202 amino acid sequence on mCherry with Thr. In order to verify the pH sensitive characteristic of mCherry-I202T owing to the extension of hydrogen bond, UV-vis spectrum was measured over the range of acidic to basic pH. We also demonstrate further possibilities of applying mCherry-I202T as a pH sensor.

Performance analysis of EVT-GARCH-Copula models for estimating portfolio Value at Risk (포트폴리오 VaR 측정을 위한 EVT-GARCH-코퓰러 모형의 성과분석)

  • Lee, Sang Hun;Yeo, Sung Chil
    • The Korean Journal of Applied Statistics
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    • v.29 no.4
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    • pp.753-771
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    • 2016
  • Value at Risk (VaR) is widely used as an important tool for risk management of financial institutions. In this paper we discuss estimation and back testing for VaR of the portfolio composed of KOSPI, Dow Jones, Shanghai, Nikkei indexes. The copula functions are adopted to construct the multivariate distributions of portfolio components from marginal distributions that combine extreme value theory and GARCH models. Volatility models with t distribution of the error terms using Gaussian, t, Clayton and Frank copula functions are shown to be more appropriate than the other models, in particular the model using the Frank copula is shown to be the best.

The Effects of a Hospice Palliative Education Program on Perception of Hospice, Attitude to Death, and Meaning of Life in Adults (호스피스 완화 교육 프로그램이 일반 성인의 호스피스 인식, 죽음에 대한 태도 및 삶의 의미에 미치는 효과)

  • Choi, Gum-Hee;Kwon, Suhye
    • Journal of Hospice and Palliative Care
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    • v.21 no.1
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    • pp.14-22
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    • 2018
  • Purpose: This study examined the effects of a hospice palliative education program for adults on their perception of hospice, attitude towards death, and meaning of life. Methods: This study was a quasi-experimental study with a non-equivalent control group design. Among 43 participants, 22 were assigned to the non-equivalent experimental group and 21 to the control group. The hospice palliative education program comprised 10 three-hour sessions, each given once a week. Data were analyzed by descriptive statistics, t-test and ${\chi}^2-test$ using SPSS version 20.0. Results: Significant differences between the experimental and control groups were observed in their perception of hospice (t=6.63, P<0.001), attitude towards death (t=2.36, P=0.023), and meaning of life (t=5.06, P<0.001). Conclusion: The results indicate that this education program could positively affect the perception of hospice, attitude toward death, and meaning of life in adults. More studies are warranted to explore the effects of this education program for various age groups so that it may help more people get positive understanding of hospice palliative care. The results suggest this program could help improve the negative perception of hospice, negative attitude towards death and meaning of life that are generally held by the public.