• 한국수학사학회지
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• 제31권4호
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• pp.197-207
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• 2018

The Abacus schools were created by the needs of merchants who had accumulated wealth through trades in Italy during the Renaissance. Teachers in the Abacus school taught practical mathematics mainly used in commerce and trade, and the schools had courses in the fields of management and accounting today. This Abacus school also served as an educational institution, but also provided the opportunity to develop into today's mathematics. In this paper, we investigate about the background and role of the Abacus school.

• 가정과삶의질연구
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• 제14권2호
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• pp.61-76
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• 1996

In this study it was assumed that planning was composed of three activities -resource assessment standard setting information seeking and implementing was composed of money investment and time investment, Two variable groups which were assumed to be related with planning and implementing were household characteristics and housewife's value characteristics. Money investment to children's education was significantly affected by income, net wealth of household instrumental value of eduation and information seeking about private education. The variables assumed to affect time investment to children's education were instrumental value of education information seeking about private education and expected education level.

• 동아시아경상학회지
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• 제5권2호
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• pp.1-11
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• 2017

This study attempts to verify effects of CEO' supports, compensation and educational training and those of individual annual salaries and company's sales on promotion of knowledge management expected to contribute to enhancing construction industry's competitiveness, from the perspective of person-organization fit. For the analysis, a total of 368 effective questionnaires were used to conduct independent sample t-test, regression analysis and hierarchical moderated regression analysis. The findings show that individual annual salaries have a positive relationship with company's performance and company's sales also have positive relationships with both knowledge management activities and company performance, and CEO's supports, compensation and educational training are important factors that can improve knowledge management activities. In addition, the principle that the rich get richer and the poor get poorer is also operated in construction industry, as in other industries. Therefore, members in a company should conduct optimal strategies to enhance the knowledge management activities through selection and concentration, while governmental agencies require the establishment of IT system for it and supports for related cost and consulting of it.

• 한국암반공학회:학술대회논문집
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• 한국암반공학회 2008년도 국제학술회의
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• pp.101-114
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• 2008

An efficient mine management system demand constant attention of mine managers on the key performance indicators like production targets, equipment status, condition of haul roads, safety etc.. There is a wealth of information generated during day to day working of the mine. The success of a mining enterprise is a function of reliability of accumulated information and decision making on the basis of such information. In the present paper a computerized mine operations management system developed for a large opencast mine making use of the potential benefits of geographical information systems, real time kinematic global positioning systems and a communication network to improve the overall efficiency of the mine is presented.

• Industrial Engineering and Management Systems
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• 제16권1호
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• pp.118-128
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• 2017

Uncertain factors in finical markets make the prediction of future returns and risk of asset much difficult. In this paper, a model,assuming the admissible errors on expected returns and risks of assets, assisted in the multiperiod mean variance portfolio selection problem is built. The model considers transaction costs, upper bound on borrowing risk-free asset constraints, cardinality constraints and threshold constraints. Cardinality constraints limit the number of assets to be held in an efficient portfolio. At the same time, threshold constraints limit the amount of capital to be invested in each stock and prevent very small investments in any stock. Because of these limitations, the proposed model is a mix integer dynamic optimization problem with path dependence. The forward dynamic programming method is designed to obtain the optimal portfolio strategy. Finally, to evaluate the model, our result of a meaning example is compared to the terminal wealth under different constraints.

• 한국컴퓨터정보학회논문지
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• 제13권7호
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• pp.29-36
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• 2008

본 논문은 프레임 단위의 영상을 탐색하기 위한 이미지 코드 생성 시스템으로, 이를 위해 시스템은 영상 내에 기계판독 및 식별 가능한 코드를 생성한 후, 생성된 코드를 이미지에 삽입한다. 본 논문에서 제안하는 시스템은 녹화일자, 녹화시간, 녹화장소 또는 촬영방향 등을 포함하는 녹화된 영상을 프레임 단위로 외부 노이즈에 상관없이 탐색할 수 있다. 시스템은 CCD 카메라와 전자나침반, GPS로부터 데이터를 입력받는 데이터 입력부와 GPS 위치값 및 방향값과 같은 연속된 값을 표현하기 위해 정해진 코드 생성 규칙을 적용하여 연속성을 갖는 데이터 영상코드를 생성하는 데이터 영상코드 생성부, 영상의 각 프레임에 데이터를 이미지로 삽입하는 이미지 삽입부로 구성된다. 또한 영상 내에 삽입된 이미지를 녹화과정, 복사과정 또는 보관과정에 있어서 외부로부터 추가된 노이즈에 대하여도 실시간으로 판독하며, 검색조건에 의해 영상 정보를 검색하는 영상 판독 검색부 및 제어부로 구성된다. 본 논문에서 제안하는 알고리즘은 디코더를 이용하여 구현되었으며, 이를 이용하여 영상내에 데이터 코드를 손쉽게 삽입하고 검색할 수 있는 시스템을 제공함으로써 영상 검색에 대한 정확성과 사용 만족도를 극대화 시킬 수 있다.

• The Journal of Asian Finance, Economics and Business
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• 제8권4호
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• pp.105-112
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• 2021

This study aims to find empirical evidence of the effect of increasing income on the potential transfer of wealth from manufacturing companies that go public to stakeholders. Earnings management with an accrual approach with the Modified Jones model is an identifier of the availability of earnings management practices, without paying attention to both positive and negative symbols. The interpretation of the results of the discretionary accrual measurement between positive and negative symbols has different meanings. Positive discretionary accruals indicate that management uses income-increasing techniques. Meanwhile, negative discretionary accruals indicate that management uses income-reducing techniques. Income-increasing techniques tend to be viewed as opportunistic behavior of managers. This study used 111 data from manufacturing companies listed on the IDX (Indonesia Stock Exchange) from 2015-2018. Path analysis is used to test the hypothesis. The results of this study are in line with the point of view of management strategy, increasing income is used as a way to transfer potential welfare from the company to stakeholders. Social welfare (tax) and managerial remuneration are proven to be mediators in increasing the effect of increasing income on future company value. Further research can complete the potential welfare transfer against the shareholders related to income-increasing strategy.

• 한국경영과학회:학술대회논문집
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• 대한산업공학회/한국경영과학회 1994년도 춘계공동학술대회논문집; 창원대학교; 08월 09일 Apr. 1994
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• pp.691-700
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• 1994

Voronoi diagram of a set of geometric entities on a plane such as points, line segments, or arcs is a collection of Voronoi polygons associated with each entity, where Voronoi polygon of an entity is a locus of point which is closer to the associated entity than any other entity. Voronoi diagram is one of the most fundamental geometrical construct and well-known for its theoretical elegance and the wealth of applications. Various geometric problems can be solved with the aid of Voronoi diagram. For example, the maximum tool diameter of a milling cutter for rough cutting in a pocket can be easily found, and the pocketing tool path can be efficiently generated from Voronoi diagram. In PCB design, the design rule checking can be easily done via Voronoi diagram, too. This paper discusses an algorithm to construct Voronoi diagram of a simple polygon which consists of simple curves such as line segments as well as arcs in a plane with O(nlogn) time complexity by employing the divide and conquer scheme.

• 재무관리연구
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• 제19권2호
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• pp.111-134
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• 2002

본 연구에서는 건설업종에 특화된 신용평가 모형을 개발하여 건설업종에 대한 부도 예측력를 제고하고자 하였다. 건설업은 여타 업종과는 다른 재무적 특성을 지니고 있다. 특히, 재무적 안정성이 취약하고 자산의 대부분이 매출채권, 재고자산으로 구성되어 유동성이 극히 낮은 실정이다. 본 연구는 이러한 건설업종의 특성을 충분히 감안한 신용평가 모형을 개발하고자 한것이다. 신용평가 모형 중 그 현실적 유용성이 높아 많이 이용되어 오던 신용평점 모형을 개발하였다. 총 2,475개 건설업체를 대상으로 모형구조 및 각종 계량지표 및 비계량지표에 대한 분석을 주로 평균차이 검증과 로짓분석에 의거 선정하였다. 그 결과 새로운 신용평점 모형은 매출액 경상이익률, 총 현금흐름 대 차입금 비율 등 9개의 재무지표와 5분류의 비재무지표로 구성되었다. 이 모형을 기존의 신용평점모형과 비교한 결과 신규모형의 변별력이 높은 것으로 나타났다. 본 연구가 제시한 신용평점모형과 그 개발 방법이 향후 금융기관들의 부실을 줄이고 결과적으로 수익성을 개선하는데 일조하리라 기대된다.

• 한국정밀공학회:학술대회논문집
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• 한국정밀공학회 2003년도 춘계학술대회 논문집
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• pp.1266-1269
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• 2003

Many studies have indicated that most of a product's cost is fixed early in its lift cycle, before the original design cycle is complete. This implies that we should consider various aspects of product lift cycle at the design stage. This means the need of collaboration in design stage. Because the Internet provides instant access to a wealth of design information, the Internet is used by the collaborative design team members as a medium to share data, information and knowledge, and in some cases for product data management and project management by integrating the Web with appropriate technologies. This paper presents a real-time collaborative design system for powerful interaction performance, based on the Internet and Web technologies. Using The system use the client/server architecture and the purpose of the system is to provide a method that enables real-time view, review and modification of the 3D model through the Internet.