• Journal of Information Processing Systems
• /
• 제15권2호
• /
• pp.261-270
• /
• 2019

In order to protect secret digital documents against vulnerabilities while communicating, steganography algorithms are applied. It protects a digital file from unauthorized access by hiding the entire content. Pixel-value-difference being a method from spatial domain steganography utilizes the difference gap between neighbor pixels to fulfill the same. The proposed approach is a block-wise embedding process where blocks of variable size are chosen from the cover image, therefore, a stream of secret digital contents is hidden. Least significant bit (LSB) substitution method is applied as an adaptive mechanism and optimal pixel adjustment process (OPAP) is used to minimize the error rate. The proposed application succeeds to maintain good hiding capacity and better signal-to-noise ratio when compared against other existing methods. Any means of digital communication specially e-Governance applications could be highly benefited from this approach.

• 부모자녀건강학회지
• /
• 제8권2호
• /
• pp.97-111
• /
• 2005

Purpose: The purpose of the study was to analyze the families values of the family with hospitalized children in order to offer descriptive data, which will facilitate family adjustment in those families. Method: It's intended in this study, as of descriptive approach, to verify the theoretical framework based on McCubbin's Resiliency Model and to examine the influence of family values on family adaptation. The survey was conducted from June 20, 2003 to November 30, 2003 and the analysis included 202 parents of the hospitalized children. The data analysis utilized SPSS 11.0 program. Result: The correlation coefficients among major variables showed that family stressor was positively related with family strains(r=.249, P<.01), and negatively related with family hardiness(r=-.183, P<.05). Family strains was negative related with general family value(r=-.243, p<.01), and family adaptation(r=-.505, P<.05). Correlations of general family value was positive with family hardness (r=.153, p<.05), and family adaptation (r=.200, p<.01). Conclusions: There was correlating relationship between family strains and family adaptation, and general family value showed correlation with family strains, family hardiness, and family adaptation. Theresfore the continuing future research on the relationship between family value and family adaption is necessary.

• The Journal of Asian Finance, Economics and Business
• /
• 제7권7호
• /
• pp.219-228
• /
• 2020

The purpose of this research is to examines the effect of the audit offer and simultaneous tax services from auditors on the firm value of clients. To test this hypothesis, we used the samples of the auditors' tax services selected from firms listed on the securities markets of Korea. We use the methodology of regression analysis. The major findings are as follows. First, TAX_SER has a positive relationship with the firm value. The knowledge and experience resulting from the offer of audit services are applied to the process of offering tax services to enhance the professionalism of audit and tax services. Second, the analysis was performed to determine if the type of tax services from auditors and the type of listed markets make any difference in the effect of TAX_SER1 on TQ; the study has revealed that only tax adjustment has a positive effect on TQ in the type of tax services. Depending on the type of listed markets, TAX_SER1 has been found to have a differential effect on the firm value. The results show that investors might decide to invest in those firms where the auditor could increase the firm value through audit and tax services.

• Journal of the Korean Wood Science and Technology
• /
• 제10권3호
• /
• pp.189-189
• /
• 1982

This study was carried out to determine the possibility of making fiberboard through the dry forming process, utilizing the tannin-like material of the Asplund pulp from the silk worm oak as a binder. The fiberboard was made through paraformaldehyde treatment, spray of NaOH solution and adjustment of mat moisture content, by hot-pressing at $220^{\circ}C$, and 50-6-50kg/$cm^2$ pressure with 6-min. (0.6-1.8-3.6) three-stage pressing cycle. The results are summarized as follows: 1. The modulus of rupture value of fiberboard treated with NaOH solution was greater than that of untreated. The value was increased in proportion to the paraformaldehyde content from I to 5%, but there was no increasing between 5 and 7% paraformaldehyde content. The value became higher along with the increase of mat moisture content from 15% to 25%. 2. The water adsorption of fiberboard treated with NaOH solution was lower than that of untreated. The value was de"creased in proportion to the paraformaldehyde content from 1 to 5%, but there was no decreasing between 5 and 7% paraformaldehyde content.. 3. A good quality fiberboard (modulus of rupture value of about 250kg/$cm^2$) was made through 5% paraformaidehyde treatment and 3% treatment of 10% NaOH solution, when the mat moisture content was 25%. was 25%.

• 한국도서관정보학회지
• /
• 제23권
• /
• pp.29-77
• /
• 1995

The purpose of this study is to investigate the effectiveness and value of reading, the role of reading for character building and reading education for the character building instruction. A great book can change a person's life and future. Especially, reading in the juvenile period is important because of their intellectual curiosity and sensitivity. The results of the study were as follows. (1) In order to solve the problem of the dehumanization, and the confusion of the sense of value among young adults, we should enrich and cultivate the character of young adults through the reading education. (2) The effects of reading for personality are verbal effects, experimental effects, cultural effects, reformational effects and recreational effects etc. (3) The value of reading in the past were inspiration, information and recreation. But, in recent times, the interest in therapeutic value of reading is increasing. The theraputic value of reading is identification, catharsis and insights of one's problem through the character in the works. (4) The role of reading for the character building are the assistance of self-realization, the promotion of self-regulation and the assistance of self-understanding. (5) Psychological needs causing reading activity are the desire to escape from reality, better socialization, recreation and pleasure. (6) The mechanism of character building through the reading are the enlargement of experience, better adjustment to the environment and the society. (7) Reading education for the solution of developmental tasks of the young adults is important. The standard reading lists of Japan Reading Society, the list compiled by Lee Kyung-Sik and the list of Park Yong Doo are the example of the selected reading list for the solution of developmental tasks.

• 산업경영시스템학회지
• /
• 제19권40호
• /
• pp.233-240
• /
• 1996

A fixed amount compensator is proposed for a process with a linear tool wear function. A Cost model is constructed which involve process adjustment cost and quality loss. Symmetric and asymmetric quadratic functions of the deviation of a quality measurement from the nominal target value are considered as the quality loss functions. Methods of finding optimal values of initial setting and compensation limit are presented and a numerical example is given.

• 유통과학연구
• /
• 제13권9호
• /
• pp.95-101
• /
• 2015

Purpose - This study provides evidence of the impact of the mandatory adoption of Korean equivalents to International Financial Reporting Standards (K-IFRS) on accounting quality. K-IFRS uses fair value as a basis of measurement and is characterized by principle-based standards. These characteristics can lead to a decrease in conservatism. Therefore, this study aims to examine whether or not there is a change in the level of conservatism before and after the enforcement of K-IFRS (2007~2014). By comparing 2007 through 2008 and 2013 through 2014 (excluding 2009 to 2012), we test "the temporary adjustment phenomenon" and document an overall decline in the degree of conservatism after the adoption of K-IFRS. Research design, data, and methodology - Our sample is comprised of data of all listed Korea Composite Stock Price Index (KOSPI) manufacturing distribution companies in Korea from 2007 to 2014, which yields the pooled sample of 4,412 (panel A) and 1,915 (panel B) firm-year observations for hypotheses 1 and 2. In line with recent literature, we adopt the Givoly and Hayn (2000) model, which recomputes the non-operating accruals, excluding two components that are most likely to capture the effect of restructuring activities: special items and gains or losses from discontinued operations. In addition, we also use these variables: SIZE, LEV, INV_CYCLE, ROA, OWN, and FOR. Results - Our sample period spans 2007 to 2014. This offers evidence on the effect of the mandatory adoption of IFRS on conservatism. Our findings can be summarized as follows. First, in panel A, for mandatory K-IFRS adoption (2011), we do not find any significant evidence of conservatism. We can guess that the "temporary adjustment phenomenon" is the reason that we do not find significant evidence of conservatism. Second, we investigate panel B from 2009 to 2012. We document an overall decline in the degree of conservatism after the adoption of K-IFRS. We can assume that these results are due to "the temporary adjustment phenomenon." Conclusions - This study finds that conservatism significantly decreased after IFRS adoption. In particular, this study makes the initial effort to elucidate "the temporary adjustment phenomenon" to analyze the effect of K-IFRS on conservative accounting. We argue that K-IFRS are conceptually conservative but that inappropriate application of the conservatism principles is likely to prevent financial reporting from reaching the level of conservatism targeted by the IASB. Overall, this paper contributes to the literature on IFRS and can be useful to capital market supervisors who are monitoring the trends of the firms implementing K-IFRS. Additionally, our results inform stakeholders of the potentially negative effect of the greater flexibility permitted by IFRS and/or lack of appropriate enforcement on key dimensions of accounting quality. This has important implications for Korean regulators and standard setters as they review the cost and benefits of IFRS. Our study also sheds light on the importance of the institutional environment in achieving the targeted objectives for improving financial reporting quality.

• 한국산학기술학회논문지
• /
• 제12권3호
• /
• pp.1234-1243
• /
• 2011

본 연구의 목적은 지역사회획득 폐렴 입원 환자의 재원일수의 변이를 분석하기 위해 중증도 모형을 개발하였다. 2004~2006년 퇴원손상환자 조사자료 중 지역사회획득 폐렴환자 5,353건을 연구대상으로 하였으며, 재원일수의 차이분석은 t검정, 분산분석을 실시하였고, 중증도 보정 재원일수 예측 모형은 데이터마이닝 기법을 이용하였다. 여자에 비해 남자, 연령이 많을수록, 의료급여, 응급실 경유 환자의 재원일수가 긴 반면, 병원사망 여부에 따라서는 유의한 차이가 없었다. 개발된 의사결정나무 모형을 이용하여 예측 재원일수를 산출하고 표준화한 값을 비교한 결과 타지역 진료여부에 따라서 재원일수의 차이는 없는 반면, 보험유형과 지역별로 재원일수의 변이가 존재하는 것으로 나타났다. 환자 특성과 중증도를 통제하고 나타난 재원일수의 변이는 공급자 요인으로 설명될 수 있는데, 진료행태나 의료자원에 대한 후속 연구가 필요한 것으로 보인다. 본 연구는 행정 데이터를 이용하여 중증도 모형을 개발하고 변이를 확인하였다는 점에서 활용의 효용성을 높이는 데 기여할 것으로 사료된다.

• 경영과정보연구
• /
• 제35권2호
• /
• pp.83-97
• /
• 2016

본 연구에서는 우리나라의 현행 합병 세제 및 자산조정계정의 산정방식의 고찰을 통하여 우리나라의 합병에 대한 규정을 살펴보고 향후 기업구조조정 세제가 정비되어야 할 바를 조망하고자 하였다. 특히 2010년 개정된 자산조정계정의 의미 및 사후 관리 규정의 현황과 문제점을 집중적으로 부각하였다. 우리나라의 합병과 관련된 관련 법규 및 세제는 초창기보다는 여러 가지 측면에서 비약적인 발전을 거듭했음에도 불구하고 아직까지 개선의 여지가 있는 부분이 많이 남아있으며, 법 규정이 미비한 부분을 이용한 조세회피가 가능한 부분이 있어 본 연구에서 개선방안을 제시해 보았다. 첫째, 자산조정계정은 실무상의 회계처리 및 세무조정의 복잡성뿐만 아니라 이를 일정 기간 동안 사후관리 해야 한다는 어려움도 있다. 만약 기업회계의 시가승계 방식을 세법도 그대로 준용한다면 복잡한 자산조정계정의 필요성도 사라지게 된다. 둘째, 합병법인이 지배주주 등인 경우에는 2년 내 포합주식을 일정액 이상 초과 취득한 경우에는 주식교부비율 미충족이라는 문제 때문에 과세이연을 받을 수가 없어서 기업구조조정을 2년이 경과한 시점 이후에나 추진해야 한다는 문제점이 있다. 이러한 현실적 문제를 고려하여 포합주식비율을 현재보다 더욱 완화할 필요가 있다. 마지막으로, 합병 후 사후관리 규정을 현행 2년에서 5년으로 강화해야 할 것이다. 이는 법인세법상에서 고유목적사업준비금이나 일시상각충당금의 설정에 대한 사후관리 요건이 5년으로 규정되어 있기 때문이기도 하다. 또한 주식보유요건과 사업의 계속성 요건도 별도의 규정을 마련하여 사후관리의 요건을 강화할 필요가 있다. 본 연구는 합병관련 정책입안자들 뿐만 아니라 실무에서 합병 관련 회계 및 세무처리를 하는 실무자들에게도 적격합병의 요건을 갖추어 과세이연을 실현할 수 있는 구체적인 요건을 제시한다는데 연구의 목적 및 필요성을 발견할 수 있다. 또한 현행의 자산조정계정이 앞으로 어떤 방향으로 합리적으로 개선 및 보완이 필요한지에 대한 방안을 제시했다는 점에서 공헌점 및 시사점을 찾을 수 있다.

• 보건행정학회지
• /
• 제27권2호
• /
• pp.149-156
• /
• 2017

Background: This study was conducted to evaluate the performance of the Hierarchical Condition Category (HCC) model, identify potentially high-cost patients, and examine the effects of adding prior utilization to the risk model using Korean claims data. Methods: We incorporated 2 years of data from the National Health Insurance Services-National Sample Cohort. Five risk models were used to predict health expenditures: model 1 (age/sex groups), model 2 (the Center for Medicare and Medicaid Services-HCC with age/sex groups), model 3 (selected 54 HCCs with age/sex groups), model 4 (bed-days of care plus model 3), and model 5 (medication-days plus model 3). We evaluated model performance using $R^2$ at individual level, predictive positive value (PPV) of the top 5% of high-cost patients, and predictive ratio (PR) within subgroups. Results: The suitability of the model, including prior use, bed-days, and medication-days, was better than other models. $R^2$ values were 8%, 39%, 37%, 43%, and 57% with model 1, 2, 3, 4, and 5, respectively. After being removed the extreme values, the corresponding $R^2$ values were slightly improved in all models. PPVs were 16.4%, 25.2%, 25.1%, 33.8%, and 53.8%. Total expenditure was underpredicted for the highest expenditure group and overpredicted for the four other groups. PR had a tendency to decrease from younger group to older group in both female and male. Conclusion: The risk adjustment models are important in plan payment, reimbursement, profiling, and research. Combined prior use and diagnostic data are more powerful to predict health costs and to identify high-cost patients.