• 유통과학연구
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• 제16권2호
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• pp.83-88
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• 2018

Purpose - For distribution corporate, the method of recognizing sales revenue may be different depending on the type of distribution transaction. Until the change in accounting standards for revenue recognition was made in 2002, the distribution corporate recognized the full amount of sales of goods regardless of the type of transaction. However, in accordance with accounting standards for revenue recognition, which began to be applied in 2003, distribution corporate differ in sales revenue recognition by transaction type. The Purpose of this study is to analyze the impact of sales revenue on the corporate value after the change of the revenue recognition accounting standards. Research design, data, and methodology - We selected a comprehensive wholesale and retail corporate listed on Korea Exchange. The research model extends the Ohlson(1995) model and regresses whether sales revenue affecting the corporate value is discriminatory value relevance between the corporate affected by changes in accounting standards for revenue recognition and those not. Results - The results of the analysis are as follows. First, The average value of stock price, net asset per share, and earnings per share are all higher than those before the change of accounting standards for revenue recognition. However, the average value of sales per share is lower than that before the change of accounting standards for revenue recognition. Second, the relationship between corporate value and net asset per share, earnings per share and sales per share, the coefficient of net asset per share, earnings per share and sales per share are all statistically significant positive value. Therefore, in explaining corporate value, besides net asset per share and earnings per share, sales per share provides additional information. And the coefficient of interaction variable between accounting standard change and sales per share is a statistically significant positive value. This result indicating that after the change of the revenue recognition accounting standards the usefulness of sales revenue has increased. Conclusions - The change in accounting standards for revenue recognition led to a decrease in distribution corporate sales revenue but the higher the relevance of the corporate value of the sales revenue information. These results shows that the change of accounting standards that reflects the transaction type of retailers was a revision to increase the value relevance of sales revenue in valuation of corporate value.

• 정보학연구
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• 제5권1호
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• pp.79-98
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• 2002

본 연구에서는 기업가치평가에서 발생액에 대한 정보를 투자자들이 기업가치에 반영하는지를 실증적으로 검증하였다. 즉, 기업이 제공하는 재무제표 정보에 대해 경영자의 회계적 선택에 대한 특성, 기업의 회계시스템의 특성 및 투자자의 특성을 고려하여 발생액의 의미를 구분하고, 자본시장에서 투자자들이 발생액에 어떠한 의미를 부여하고 있는지를 실증적으로 검증하였다. 본 연구의 결과를 요약하면 다음과 같다. 첫째, 재량적 발생액은 기업가치와 음(-)의 상관관계를 나타내 투자자들은 경영자의 회계적 선택에 대해 부정적인 시각을 가지거나 또는 기업가치평가요소 정보의 노이즈(noise)로 인식하는 것으로 나타난 반면 비재량적 발생액은 그렇지 않은 것으로 나타났다. 둘째, 재량적 발생액은 순장부가치 정보에 대한 노이즈로 작용하는 것으로 나타났으며, 비재량적 발생액은 그러한 영향이 없는 것으로 나타났다. 셋째, 재량적 발생액은 순이익 정보에 대한 노이즈로 작용하며, 비재량적 발생액도 그러한 영향이 있는 것으로 나타났다. 본 연구는 발생액이 기업가치평가에서 가지는 의미를 분석하였다. 본 연구의 결과로 볼 때, 발생액은 기업가치를 증가시키는 정보가 아니며, 투자자들은 재량적 발생액을 고려하여 기업가치평가요소 정보를 해석하는 것으로 볼 수 있다. 따라서 경영자들은 시장의 평가를 높이기 위해 재량적 발생액을 사용하여 신호하는 것은 바람직한 전략이 될 수 없음을 시사한다.

• 기술혁신학회지
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• 제5권2호
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• pp.141-151
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• 2002

Many technology investment projects can be considered as set of sequential options. A compound real option can be used for evaluating sequential technology investment decisions under significant uncertainty and measuring its value. In this paper, the formula developed by Geske and Johnson(1984) and Buraschi and Dumas(2001) was applied to evaluate the technology investment with related double real option. Also double real option was com-pared with net present value method and multiple linear regression model was used to assess the partial effects of risk free rate and log-term volatility on its value.

• 수산해양기술연구
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• 제22권2호
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• pp.7-15
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• 1986

In order to investigate the performance for the mackerel purse seine of one boat purse seiner using in the sea area of Cheju Island, a model net is made of the scale of 1/400 of its full scale, and model test on the shape of net and the tension of purse line is carried out in the stagnant water channel of the circulating water tank. Designing and testing for the model net are based on the Tauti's law. The obtained results are as follows; 1. The sinking rate of net is maximized the value of 6.40 m/min from 5 to 10 minutes after shooting net, and the mean value is 6.13 m/min. 2. The enclosed area formed with the float line after pursing operation is 76-84% of the area which is formed immediately after the shooting operation. At that time, purse seine is pulled inward the circle of surrounding net about 26.5% of the diameter. 3. In operating, when longitudinal section area of the central part of the net is maximized, the split area of both the wing-ends is 31-32% of the former. 4. When the time for the completing of pursing is 20 minutes, the maximum tension of the purse line is about 10.2 tons.

• 수산해양기술연구
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• 제35권3호
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• pp.250-265
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• 1999

Quality and distribution of the TEA(Total Enclosed Area), TSA(Twine Surface Area), solidity ratio and resistance according to the partial nets of the midwater trawl net were examined through experiment at the sea to standardize a design of the midwater trawl net.The results can be summarized as follows;1. The TEA, TSA and resistance of the trawl net were increased definitely according to increasing the scale of the trawl net, and this is the most important factor to design the trawl net.2. As the result of analysis of the distributions of the bag net was smaller than the others. Because TEA for rear end of the wing net is decreased suddenly, we can judge that the trawl net was towed irregularly. 3. The resistance distribution of the partial net was increased suddenly from central part of the bag net and was showed large value in the codend.4. The resistance of the net from the position one of three to gab net and codened charged 75% at all resistance of net.

• 한국정밀공학회지
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• 제24권11호
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• pp.134-143
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• 2007

A new approach based on mean value coordinate combined with Laplacian coordinate is proposed for shape deformation of a large polygon model composed of triangular net. In the method, the spherical mean value coordinates for closed control meshes is introduced to describe a vertex in the triangle meshes to be deformed. Furthermore, the well known quardratic least square method for the Laplacian coordinates is employed in order to deform the control meshes. Because the mean value coordinates are continuous and smooth on the interior of control meshes, deforming operation of control meshes change the shape of polygon model while preserving the intrinsic surface detail. The effectiveness and validity of this novel approach was demonstrated by using it to deform large and complex polygon models with arbitrary topologies.

• 정보처리학회논문지:소프트웨어 및 데이터공학
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• 제11권7호
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• pp.307-314
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• 2022

최근 전력수요를 예측하기 위해 통계기반 시계열 분석 기법을 대체하기 위해 딥러닝 기법을 활용한 연구가 활발히 진행되고 있다. 딥러닝 기반 전력수요 예측 연구 결과를 분석한 결과, LSTM 기반 예측 모델의 성능이 우수한 것으로 규명되었으나 장기간의 지역 범위 전력수요 예측에 대해 LSTM 기반 모델의 성능이 충분하지 않음을 확인할 수 있다. 본 연구에서는 기온 데이터를 반영하여 24시간 이전에 전력수요를 예측하는 WaveNet 기반 딥러닝 모델을 개발하여, 실제 사용하고 있는 통계적 시계열 예측 기법의 정확도(MAPE 값 2%)보다 우수한 예측 성능을 달성하는 모델을 개발하고자 한다. 먼저 WaveNet의 핵심 구조인 팽창인과 1차원 합성곱 신경망 구조를 소개하고, 전력수요와 기온 데이터를 입력값으로 모델에 주입하기 위한 데이터 전처리 과정을 제시한다. 다음으로, 개선된 WaveNet 모델을 학습하고 검증하는 방법을 제시한다. 성능 비교 결과, WaveNet 기반 모델에 기온 데이터를 반영한 방법은 전체 검증데이터에 대해 MAPE 값 1.33%를 달성하였고, 동일한 구조의 모델에서 기온 데이터를 반영하지 않는 것(MAPE 값 2.31%)보다 우수한 전력수요 예측 결과를 나타내고 있음을 확인할 수 있다.

• 대한전자공학회논문지TC
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• 제42권5호
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• pp.29-38
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• 2005

본 논문은 생태계 군집 시스템을 네트워크 기술에 응용한 적응형 라우팅 알고리즘인 AntNet을 기존의 상용 네트워크 프로세서 기반에서 최적화할 수 있도록 개선된 알고리즘을 제안하는 연구이다. 현재 사용되고 있는 네트워크 프로세서는 단순한 패킷 프로세싱만을 위해 설계되어 AntNet과 같은 복잡한 연산이 필요한 적응형 라우팅 알고리즘을 구현하는데 많은 문제점을 가지고 있다. 이를 분석하고 해결하기 위해 AntNet의 강화인자를 연산하는 부분을 중심으로 적응 성능은 유지하면서도 효율적으로 연산실행시간을 줄일 수 있는 개선된 AntNet알고리즘을 제안하였다. 이를 시뮬레이션을 통해 비교분석함으로서 제안한 개선된 AntNet알고리즘의 효용성을 검증한다.

• 한국조리학회지
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• 제14권1호
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• pp.21-38
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• 2008

This research aimed to analyze the differences in financial variables classifying chain restaurants. A total of 126 samples were drawn from financial statements for $2001{\sim}2006$. As a result of analysis, there was a significant difference in Pillai's Trace, Wilks' Lambda, Hotelling's Trace, and Roy's Largest Root values at the significant probability value(p<0.05) based on F value in terms of stability among chain restaurants. Difference was found only in current rate and liabilities in ANOVA. There was a great difference in current rate among institutional restaurants, fast food restaurants, and cafeterias. There was a significant difference in Pillai's Trace, Wilks' Lambda, Hotelling's Trace, and Roy's Largest Root values at the significant probability value(p<0.05) based on F value in terms of restaurants' profitability. In ANOVA, difference was found only in net profits to net sales. It was revealed that all factors showed no significant differences in multiple comparison. All multi-variant test statistics showed a significant difference in growth and turnover. ANOVA showed a significant difference in net sales growth rate, net profit growth rate, and total assets growth rate.

• 전자공학회논문지C
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• 제34C권5호
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• pp.9-18
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• 1997

The petri net is a graphic model which is adaptable in modeling a complex concurrent parallel ssystem, and it is widely used in the fields of industrial enginering, computer science, electric engineeringand chemistry. Recently, the net is applied to the communication protocol, and extended to represent complex systems. There are several extended petri nets named as TPN (timed petri net), SPN (stochastic petri net), FPN(fuzzy petri net) and TFPN(timed fuzzy petri net). Accodingly, this SPN (stochastic petri net), FPN (fuzzy petri net) and TFPN(timed fuzzy petri net). Accodingly, this paper proposes an advanced communication protocol modeling method using the fuzzy value of the transition and firing delay time as the arguments of the function. The proposed method can produce clearer firing rules, and it is supposed to be used to design and analyse communication protocols in great effection.