• Korean Business Review
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• v.22 no.2
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• pp.61-86
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• 2009

The purpose of this article is to investigate the effects of cash flow and accrual, which are the elements of earnings, and those of the elements of cash flow and accrual on the consistency of cash flow and firm's value. We analyzed 4 kinds of regression models, of which the independent variables are this period's cash flow, the elements of cash flow, accrual, and the elements of accrual, and the dependent variables are the next period's cash flow, and the stock price at the end of financial statements disclosure months, respectively. The sample firms were the manufacturing companies listed on the Stock Exchange 1980 through 2006, of which the fiscal year ended in December. And, the results of the analyses are as follows: Cash flow and accrual are shown to have significant relationships with cash flow consistency and the evaluations of firms' value. And, the elements of cash flow or accrual proved to have more influence than the total amount of them, on cash flow consistency and the evaluation of firms' value. Also, the results present that some of the elements of cash flow and accrual differently affect cash flow consistency and the evaluation of firms' value. Accordingly, this study indicates that each of the elements of cash flow and accrual needs to be considered respectively rather than the total amount of them, in the case that cash flow and accrual are used in the decision-making concerned with the forecast of cash flow and the evaluation of firms' value. This study also shows that each element of cash flow and accrual needs to be used differently for cash flow forecast and the evaluation of firms' value.

• Journal of Korean Society of Rural Planning
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• v.13 no.3
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• pp.123-133
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• 2007

The purpose of this study is to develop the landscape resource assessment system(LRAS) to help evaluate the value of landscape resources(Jeju Island's Stonewall fencing farming land) for the introduction of direct payment system of the landscape preservation objectively and to applicate the model in the fields. Delphi survey on Jeju's stonewall experts shows that the order of priority among value evaluation elements on Jeju's stonewall is its harmony with surroundings(34%), the preservation of its original state(34%) and its density and scale(32%). Evaluation system development of landscape resources(Jeju's stonewall fencing filming land) and field observation survey utilizing it consists of the following five steps. Step 1 includes the first Delphi survey on Jeju's stonewall experts to decide its value evaluation elements and their priority. Step 2 is the second Delphi survey on Jeju's stonewall experts to grade pictures of landscape resources(Jeju's stonewall fencing farming land) on the basis of expert-proposed value evaluation standards. Step 3 consists of analysis work using the result of Delphi survey on experts. Step 4 is to select five grade standard pictures according to each of three grading elements of A, B, C belonging to each of the three standards. Then, it is necessary to make panels including five A-grade pictures, five B-grade pictures and five C-grade pictures according to each of the three elements of density, harmony, and original state preservation. Step 5 consists of field observation survey. According to the result of few experts' value evaluation of stonewall fencing farming land with the aid of NRAS developed in this research, the area of Pyeongdae-ri is ranked first, and then the area of Bukcheon-ri, Chocheon-up, the area of Gwakgi-ri, Ewol-up, the area of Shinum-ri, Ewol-up and the area of Yongsu-ri, hankyung-Myun are ranked in the order named. When those areas are graded, A Grade Areas includes the areas of Pyeongdae-ri, the area of Bukcheon-ri, the area of Gwakgi-ri, B Grade Areas consist of the area of Shinum-ri and the area of Yongsu-ri, and the areas of Onpyeong, wimi and youngrak belong to C Grade Area.

• Science of Emotion and Sensibility
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• v.13 no.1
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• pp.259-268
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• 2010

This modern society is said to be more typical of an emotional society. In such a society, emotional design adds value to products, hence bringing about value-enhanced products. Despite many claims of little substance about emotional design, there have been only a few researches that have identified what criteria to be applied to distinguish between emotional products and generic products or even have clearly defined what emotional products are. This leads to a clear need for providing more definite criteria for defining and classifying design elements useful and available for users. To fill the gap, the purpose of this study is, first, to explore the relationship between evaluation elements for creative design and emotional design, and, based on that, identify some of the most importantly valued elements, and secondly, to examine how the images importantly used for expression relate to creativity evaluation elements according to classified types of design. In this study, chosen products were presented to selected users so that they can choose what they think possesses emotional design elements. Then the products so chosen were classified according to design type for examination of their respective relationship with creativity evaluation elements. In addition, the identification was performed of perceived design images about the selected products and the relationship between those images and creativity evaluation elements. This study is expected to provide a chance to be aware of the fact that essential creativity evaluation elements can vary depending on changing times, environments, and users, and as well, to offer an insight into what images design should be possessive of for it to be preferred by consumers.

• The Journal of Sustainable Design and Educational Environment Research
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• v.12 no.2
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• pp.1-10
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• 2013

This study evaluates the relationship among the evaluation structure of morphological elements, the satisfaction on exterior elements, and the image evaluation for the campus landmarks by campus type. The investigation results are summarized as follows. 1) The university headquarter was nominated as the university landmark, and the main reason for the nomination was the building's historic and locational value. 2) Of the morphological elements of the campus landmark, 'proportion and balance' and 'harmony and order' were deemed important, while 'diversity' was deemed less important. 3) For the satisfaction on the facility's exterior elements, the evaluation structure was different for each university. However, the factor of 'location of the facility' was deemed the biggest factor for satisfaction for all universities, while the facility's 'color and material' were found to be the most dissatisfying factors. 4) The image evaluation on the facility was different for each university. Although there was a strong skeptical image about 'liveliness', there was a very positive image about 'elegance' and 'scale'. 5) On the relationship between the satisfaction on exterior elements and the image evaluation, there was a different evaluation structure for each university. 'Facility's color and exterior material' were the main elements which improved the overall image of the facility. Thus, the study results strongly suggest that an important task is to determine the maintenance direction through the emphasis on the relationship between exterior elements and image satisfaction for each university.

• Korean Institute of Interior Design Journal
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• v.20 no.5
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• pp.143-151
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• 2011

Since it is important to understand data acquiring characteristics through relationship between spatial types and spatial elements and apply it to spatial plans for smooth communication between designer and user of space, the conclusions gained from analysis of data acquiring characteristics of spatial elements through image evaluation by types of interior space can be summarized as in the followings: First, for the amount of acquired data by types of interior space, it shows that the acquired amount of data is to change by types and data acquiring method (phrase and image) even though the spatial elements are same. Second, for the data acquiring process of spatial types by gender, it shows that there is a big difference in acquiring of data according to the evaluation method by phrase and image. Third, for the amount of acquired data of spatial types by gender, it shows that there is a difference between male and female, which is by "classic ${\rightarrow}$ modern ${\rightarrow}$ natural" in case of male and "classic ${\rightarrow}$ natural ${\rightarrow}$ modern" in case of female. regarding both of phrase and image. Fourth, for the evaluation by gender, it shows that there is a deviation in the value of difference according to the elements by which data acquiring characteristics evaluate space. It is considered that this deviation characteristic is in need of reflection in the process of spatial evaluation. This study analyzed data acquiring characteristics of space user's spatial elements through image evaluation by types of space to understand how data acquiring would be changed of spatial elements according to type and gender. Through this study, it expects to make clear that, when a designer is planning a certain space, if the space can be a space for the user by understanding of which elements should be exposed to users by types to acquire more data.

• The Journal of the Korea Contents Association
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• v.13 no.5
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• pp.199-209
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• 2013

The purpose of this research is to develop elements of place branding and correspondent evaluation indicators for place brand strategy making, analysis and its evaluation. First, I criticise that previous research employed unclear and limited evaluation elements. I then suggest an plausible evaluation system and evaluation indicators through a theoretical proof for place branding under the concept of place-based value. Interviews with specialists for case evaluations were carried out in an effort to approve the plausibility of this suggested evaluation system. As an extension, a direction is suggested for a general and effective place branding that would satisfy a diversity of places, which could hopefully contributes for the development of future city brand and marketing evaluation criteria. Creating a specialized place brand requires precise understanding and evaluation on the place characteristics that should directly contribute to the strategy making based on the situatedness suggested by the place which meets an appropriate place branding category. In addition, a successful place branding requires active and effective communication among the participating members of interest and sustainable maintenance systems.

• Korean Journal of Digital Imaging in Medicine
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• v.12 no.1
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• pp.19-25
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• 2010

This study is mainly for the reduction of exposure dose by using a heavy elements filter(Gd) in the digital radiology. They contained heavy elements filter of Gd and X-ray beam hardening filters such as Al and Cu. According to the results of experimental evaluation, X-ray property was not changed with variety of kVp in the case of the Gd filter. The surface dose and absorption dose were increased in order of Cu and Al. The contrast of image showed the higher value in order of Cu, Al and Gd. While the use of Gd has increased the numerical value of the CR image, and grayscale has decreased noise value of the DR image.

• Proceedings of the KSR Conference
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• 2003.05a
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• pp.315-320
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• 2003

Selecting a railroad line requires the comparative evaluation of various elements. As a systematic approach to this selection it will be necessary to apply the VE study and the LCC analysis. This study proposes a methodology for selecting the optimum line of the ralroad using VE-LCC analysis. The VE study is performed by following four steps : Information analysis, Function analysis, Alternative evaluation, and Optimum plan selection. The economics evaluation in VE study is using LCC analysis and Sensitivity analysis. Cost items in LCC analysis are classified into bridge, tunnel, rail, and earthwork. We could select the optimum alte-rnatives considering not only cost elements hut also various evaluation element in VE-LCC analysis. The synthetic evaluation process of relative value composition and weighted matrix evaluation

• KIEAE Journal
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• v.7 no.6
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• pp.23-28
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• 2007

Limited fossil fuels and unstable energy supply are considered as one of the critical problems in architecture requiring large amounts of energy. In order to this challenge, environment-friendly architecture design is required. Clear data should be prepared to apply solar energy to architecture aggressively and properly. This study used FS statistical analysis data regarding average daily solar radiation of Seoul observed over 20 years to find out standard year and standard daily solar radiation. This study also aims to compare and evaluate an appropriate method of selecting a standard year which is too close to measurement value through comparison and analysis with daily solar radiation acquired by applying overseas researchers' suggesting weight factor. As a result, the data nearest to measurement value of daily solar radiation was UK CIBSE TRY(TYPE 2) displaying 0.100in t-statistic index. For UK CIBSE TRY(TYPE 2), weight factor was applied to three climatic elements except relative humidity. TYPE 1 and TYPE 3 recorded 0.343 and 0.367, respectively, showing higher record of t-statistic than TYPE 2. TYPE 1 was calculated through FS statistical value of single data about daily solar radiation with other climatic elements excluded. For TYPE 3, relative humidity was added to TYPE 2. In particular, since TYPE 2 was closer to the measurement value compared to the others, it is necessary to consider relationship with other climate elements if other climate elements are added.

• Journal of the Korean Institute of Rural Architecture
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• v.7 no.2
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• pp.1-8
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• 2005

In a rural house, it is necessary to make a quality model that choose effective design value engineering. So more effective models, this study examine requests of a rural house project designers, constructors, and tenants. Checked items are classified into four groups that working area, dwelling area, constructive and environmental parts. Each groups are also divided into detailed items for basic decisional elements. When basis points sets 10, it can be divided that working area parts 3pts, dwelling area parts 2.5pts, constructive parts 3pts and environmental parts 1.5pts. In this results, we can make a proposal of evaluation on additive value quality model for a rural house in design value engineering.