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APICAL FITNESS OF NON-STANDARDIZED GUTTA-PERCHA CONES IN SIMULATED ROOT CANALS PREPARED WITH ROTARY ROOT CANAL INSTRUMENTS (전동화일로 형성된 근관에서 비표준화 Gutta-percha Cone의 적합성)

  • Kwon, O-Sang;Kim, Sung-Kyo
    • Restorative Dentistry and Endodontics
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    • v.25 no.3
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    • pp.390-398
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    • 2000
  • The purpose of this study was to evaluate the apical fitness of non-standardized gutta-percha cones in root canals prepared with rotary Ni-Ti root canal instruments of various tapers and apical tip sizes. Simulated sixty curved root canals of plastic blocks were prepared with crown-down technique using rotary root canal instruments of Maillefer ProFile$^{(R)}$ .04 and .06 taper (Maillefer Instrument SA, Switzerland). Specimens were divided into six groups and prepared as follows: Group 1, prepared up to size 25 of .04 taper ; Group 2, prepared up to size 30 of .04 taper ; Group 3, prepared up to size 35 of .04 taper ; Group 4, prepared up to size 25 of .06 taper ; Group 5, prepared up to size 30 of .06 taper ; Group 6 ; prepared up to size 35 of .06 taper. After cutting off the coronal portion of plastic, blocks perpendicular to the long axis of the canal with the use of a diamond saw, apical 5mm of canal space was analyzed. Prepared apical canal spaces were duplicated using rubber base impression material to evaluate two dimensional total area of apical canal space. Various sized gutta-percha cones were applied in the 5mm-apical canal space, which were size 25, size 30 and size 35 standardized gutta-percha cone, Diadent Dia-Pro ISO-.04$^{TM}$ and .06$^{TM}$(Diadent, Korea), and medium-fine (MF), fine (F), fine-medium (FM) and medium (M) sized non-standardized gutta-percha cones (Diadent, Korea). Coronal excess gutta-percha were cut off with a sharp blade. Photographs of impressed apical canal spaces and gutta-percha cones were taken with a CCD camera under a stereomicroscope and stored in a computer. Areas of the total canal space and gutta-percha cones were calculated using a digitalized image analysing program, CompuScope (Sungjin Multimedia Co., Korea). Ratio of apical fitness was obtained by calculating the area of gutta-percha cone to the total area of the canal space. The data were analysed statistically using One-way Analysis of Variance and Duncan's Multiple Range Test. The results were as follows: 1. In canals prepared up to size 25 ProFile$^{(R)}$ of .04 taper, non-standardized MF and F cones occupied significantly more canal space than Dia-Pro ISO-.04$^{TM}$ or size 25 standardized ones (p<0.05). 2. In canals prepared up to size 30 ProFile$^{(R)}$ of .04 taper, non-standardized F cones occupied significantly more canal space than Dia-Pro ISO-.04$^{TM}$ or size 30 standardized ones (p<0.05), and non-standardized MF cones occupied more canal space than size 30 standardized ones (p<0.05). 3. In canals prepared up to size 35 ProFile$^{(R)}$ of .04 taper, there was no significant difference in canal space occupation among non-standardized MF and F, size 35 standardized, and Dia-Pro ISO-.04$^{TM}$ cones (p>0.05). 4. In canals prepared up to size 25 ProFile$^{(R)}$ of .06 taper, non-standardized MF and F cones occupied significantly more canal space than Dia-Pro ISO-.06$^{TM}$, or size 25 standardized ones (p<0.05), and Dia-Pro ISO-.06$^{TM}$, cones occupied significantly more space than size 25 standardized ones (p<0.05). 5. In canals prepared up to size 30 ProFile$^{(R)}$ of .06 taper, non-standardized FM cones occupied significantly more canal space than Dia-Pro ISO-.06$^{TM}$ or size 30 standardized ones (p<0.05), and non-standardized F cones occupied significantly more canal space than size 30 standardized ones (p<0.05). 6. In canals prepared up to size 35 ProFile$^{(R)}$ of .06 taper, non-standardized M and FM, Dia-Pro ISO-.06$^{TM}$ occupied significantly more canal space than size 35 standardized ones (p<0.05). In summary, in both canals prepared with .04 or .06 taper ProFile$^{(R)}$, non-standardized cones showed better fitness than Dia-Pro ISO$^{TM}$ or standardized ones, which was more characteristic in smaller canals.

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Self-optimizing feature selection algorithm for enhancing campaign effectiveness (캠페인 효과 제고를 위한 자기 최적화 변수 선택 알고리즘)

  • Seo, Jeoung-soo;Ahn, Hyunchul
    • Journal of Intelligence and Information Systems
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    • v.26 no.4
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    • pp.173-198
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    • 2020
  • For a long time, many studies have been conducted on predicting the success of campaigns for customers in academia, and prediction models applying various techniques are still being studied. Recently, as campaign channels have been expanded in various ways due to the rapid revitalization of online, various types of campaigns are being carried out by companies at a level that cannot be compared to the past. However, customers tend to perceive it as spam as the fatigue of campaigns due to duplicate exposure increases. Also, from a corporate standpoint, there is a problem that the effectiveness of the campaign itself is decreasing, such as increasing the cost of investing in the campaign, which leads to the low actual campaign success rate. Accordingly, various studies are ongoing to improve the effectiveness of the campaign in practice. This campaign system has the ultimate purpose to increase the success rate of various campaigns by collecting and analyzing various data related to customers and using them for campaigns. In particular, recent attempts to make various predictions related to the response of campaigns using machine learning have been made. It is very important to select appropriate features due to the various features of campaign data. If all of the input data are used in the process of classifying a large amount of data, it takes a lot of learning time as the classification class expands, so the minimum input data set must be extracted and used from the entire data. In addition, when a trained model is generated by using too many features, prediction accuracy may be degraded due to overfitting or correlation between features. Therefore, in order to improve accuracy, a feature selection technique that removes features close to noise should be applied, and feature selection is a necessary process in order to analyze a high-dimensional data set. Among the greedy algorithms, SFS (Sequential Forward Selection), SBS (Sequential Backward Selection), SFFS (Sequential Floating Forward Selection), etc. are widely used as traditional feature selection techniques. It is also true that if there are many risks and many features, there is a limitation in that the performance for classification prediction is poor and it takes a lot of learning time. Therefore, in this study, we propose an improved feature selection algorithm to enhance the effectiveness of the existing campaign. The purpose of this study is to improve the existing SFFS sequential method in the process of searching for feature subsets that are the basis for improving machine learning model performance using statistical characteristics of the data to be processed in the campaign system. Through this, features that have a lot of influence on performance are first derived, features that have a negative effect are removed, and then the sequential method is applied to increase the efficiency for search performance and to apply an improved algorithm to enable generalized prediction. Through this, it was confirmed that the proposed model showed better search and prediction performance than the traditional greed algorithm. Compared with the original data set, greed algorithm, genetic algorithm (GA), and recursive feature elimination (RFE), the campaign success prediction was higher. In addition, when performing campaign success prediction, the improved feature selection algorithm was found to be helpful in analyzing and interpreting the prediction results by providing the importance of the derived features. This is important features such as age, customer rating, and sales, which were previously known statistically. Unlike the previous campaign planners, features such as the combined product name, average 3-month data consumption rate, and the last 3-month wireless data usage were unexpectedly selected as important features for the campaign response, which they rarely used to select campaign targets. It was confirmed that base attributes can also be very important features depending on the type of campaign. Through this, it is possible to analyze and understand the important characteristics of each campaign type.

Quality Characteristics of Syrup made with Saccharified Barley Liquid (보리당화액을 첨가한 시럽의 제조와 품질특성)

  • Kim, Ji-Hyun;Cho, Eun-Ju
    • Culinary science and hospitality research
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    • v.21 no.6
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    • pp.242-254
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    • 2015
  • Barley is a main food source, along with rice, in our dietary life that is easy to buy and process. It is required to develop a beverage base and barley syrup for desserts in order to raise utilization of barley beyond its present use in Sikhye (sweet fermented rice drink) and Jocheong (grain syrup) production. In pursuit of the goal to increase the usability of barley as an ingredient of processed food, this study examined the optimal preparation conditions of barley mash for barley syrup. In addition, the study prepared a barley syrup using saccharified barley liquid, analyzed quality characteristics, and conducted a sensory evaluation. Saccharified barley liquid(barley mash) was prepared with ratios of adding malt of unhulled barley germinated as 0 g(CON), 10 g(BM10), 20 g(BM20), and 30 g(BM30). The results of measuring pH under the varied conditions of saccharification temperatures from $50^{\circ}C$, $60^{\circ}C$, and $70^{\circ}C$, as well as time from 1 to 8 hours, treveal that the optimum condition for malt saccharification is $60^{\circ}C$ for 5 hours. By adding oligosaccharides and lemon juice to the saccharified barley liquid at the different ratios of added malt, this study measured quality characteristics(color value, viscosity, pH, sweetness) of barley syrup warmed up for 1 hour. As the result of measuring color in the barley syrup prepared by saccharified barley liquid, higher levels of added malt saw L-value decreased while a-value and b-value both increased. BMs30 showed the highest viscosity of $1,202.67{\pm}3.06$. As for pH, BMs30 was the highest at pH $3.57{\pm}0.02$. The result of the sensory evaluation of barley syrup showed the superior sensory characteristics of BMs20 in terms of color, flavor, sweetness, viscosity and overall quality.

A Study of Collaboration between the Census and GIS for Urban Analysis: Modification of Digital Maps and Establishment of Census Tracts (도시분석을 위한 인구주택센서스와 GIS의 연계활용방안 연구: 수치지도의 보완과 센서스트랙의 결정)

  • Koo, Chamun
    • Journal of the Korean Association of Geographic Information Studies
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    • v.2 no.2
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    • pp.27-44
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    • 1999
  • Digital maps produced in Korea are various in scale and include a lot of geographic and attribute data. In this study, it is argued that, to reduce the production cost and the difficulties for renewal, it is necessary to establish the already nationally drawn 1:5,000 scale digital maps as the base maps and simplify them as much as the TIGER files in the U.S. The comprehensive data included in the digital maps in Korea are mostly land use information, which are supposed to be established separately from the digital maps. The land use information system could be maintained and updated cheaply and frequently at the local government level. In response to common needs, the land use information could be imported to GIS and used for analyses. As technologies and societies changes, the Census questions and methodologies should be changed for better uses. Along with GIS, the Census would be developed and processed more reliably and efficiently. Also, it is recommended for Korean government to develop the Census Tract and Block Group system. Current Eup, Myon, Dong as basic units for Census information may not be useful or effective for micro level urban analyses and public service planning activities because of their large population and land areas. It is recommended that optimum population of a Census Tract be 5,000 and a Block Groups 1,500, and one Census Tract includes 1~9 Block Groups. It is recommend that Census Tract and Block Group boundary lines be decided flexibly in light of population, physical features, socio-economic attributes, and tradition. For urban analyses using GIS, socio-economic census data, city government's information such as parcel data and building permit data, survey data, and satellite image data could also be used. The existence of Census Tracts and Block Groups as well as GIS could help for the data and methods to be useful for urban analyses and public service provisions.

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Gene Expression Analysis of Inducible cAMP Early Repressor (ICER) Gene in Longissimus dorsi of High- and Low Marbled Hanwoo Steers (한우 등심부위 근육 내 조지방함량에 따른 inducible cAMP early repressor (ICER) 유전자발현 분석)

  • Lee, Seung-Hwan;Kim, Nam-Kuk;Kim, Sung-Kon;Cho, Yong-Min;Yoon, Du-hak;Oh, Sung-Jong;Im, Seok-Ki;Park, Eung-Woo
    • Journal of Life Science
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    • v.18 no.8
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    • pp.1090-1095
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    • 2008
  • Marbling (intramuscular fat) is an important factor in determining meat quality in Korean beef market. A grain based finishing system for improving marbling leads to inefficient meat production due to an excessive fat production. Identification of intramuscular fat-specific gene might be achieved more targeted meat production through alternative genetic improvement program such as marker assisted selection (MAS). We carried out ddRT-PCR in 12 and 27 month old Hanwoo steers and detected 300 bp PCR product of the inducible cAMP early repressor (ICER) gene, showing highly gene expression in 27 months old. A 1.5 kb sequence was re-sequenced using primer designed base on the Hanwoo EST sequence. We then predicted the open reading frame (ORF) of ICER gene in ORF finder web program. Tissue distribution of ICER gene expression was analysed in eight Hanwoo tissue using realtime PCR analysis. The highest ICER gene expression showed in Small intestine followed by Longissimus dorsi. Interestingly, the ICER gene expressed 2.5 time higher in longissimus dorsi than in same muscle type, Rump. For gene expression analysis in high- and low marbled individuals, we selected 4 and 3 animal based on the muscle crude fat contents (high is 17-32%, low is 6-7% of crude fat contents). The ICER gene expression was analysed using ANOVA model. Marbling (muscle crude fat contents) was affected by ICER gene (P=0.012). Particularly, the ICER gene expression was 4 times higher in high group (n=4) than low group (n=3). Therefore, ICER gene might be a functional candidate gene related to marbling in Hanwoo.

A Study on the Goal-Orientation of QI Performers in the Medical Centers (의료기관 QI 담당자의 목표추구몰입에 관한 연구)

  • Kim, Mi-Sook;Park, Jae-Sung
    • The Korean Journal of Health Service Management
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    • v.2 no.1
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    • pp.105-124
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    • 2008
  • The purpose of this research is to provide the data base for the activation of Quality Improvement operation through investigating the status of Quality Improvement operation, and finding out factors influencing on the goal-orientation of QI performers in the medical centers of more than one hundred beds where are practicing Quality Improvement operation. In order to reach the purpose, document study was carried out grounded on the proceeding researches and formulated statistical data in relation with the status of Quality Improvement performers, and proof study was carried out through questionnaire survey. The subjects of the survey were the Quality Improvement performers working in seventy three medical centers in Pusan-Gyeongnam, Daegu-Gyeongbuk, and Ulsan. Among eighty three Quality Improvement performers, fifty, five were questionnaire surveyed, on the result of which Reliability Analysis, Factor Analysis, and Multiple Regression Analysis were made, using statistical program. The the results of the proof analysis on this research are as follows. First, in the factors influencing the devoting to goal pursuit of QI performers, organization-goal contribution(0.44) had significant positive effects, while organization conflict(-0.25) had significant negative effects. In other words, the higher the organization-goal contribution was, the higher the devoting to goal pursuit was, while the less the organization conflict was, the higher the devoting to goal pursuit was, which was statistically significant.(p<0.05). Second, in the aspect of goal performance types of QI performers, the process-centered type showed high level of the devoting to goal pursuit, which was statistically significant.(p<0.05). Third, in the aspect of QI performance degree, the higher the devoting to goal pursuit was, the higher the QI performance degree was, which was statistically significant.(p<0.05). In addition, the performers who perceived their workplaces organic structure showed much higher QI performance degree, which statistically significant.(p<0.05). Generalizing the results of this research, it is possible to offer a few suggestions as follows. First, as the competition among the medical centers is more severe recently owing to medical center evaluation system, medical centers are practicing various Quality Improvement operation in all of medical services such as clinical performance and management performance, to reach the purpose of both cost-cutting and medical quality improvement. Thus in order to practice Quality Improvement operation more efficiently in medical centers, it is essential to nuke use of problem-solving methods and statistical members. This as the willingness of chief executives and positive attitude and recognition of organization members. This requires the installation of divisions in charge and disposition of persons in charge, not to speak of persistent training of Quality Improvement. Second, the divisions in charge of QI carry out Quality Improvement operation at the medical center level, and take the role of generalizing and adjusting QI performances of various departments. Owing to this role, the division in charge of QI is considered indispensable organization in the QI operation of medical centers along with medical QI committee, while it contributes to the government's goal of reducing quality level gaps among medical centers. Therefore it is necessary for government and QI organizations to give institutional support and resources for the sake of QI operation of medical centers, besides to supply systematic trainning and informations to the divisions and persons in charge of QI. Third, it is certain that disposition of persons in charge should be determined in view of the scale and the scope of QI operation in medical centers.

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Participatory Design Process for the Utilization of the Military Relocation Site - The Case of the Idea Competition for the Fukaya Communication Site in Yokohama - (군기지 이전지 활용에 관한 참여설계과정 - 요코하마 후카야 통신소 이전지 아이디어 공모사업 사례 -)

  • Park, Ji-Hyun;Son, Yong-Hoon;Tsuge, Kiharu
    • Journal of the Korean Institute of Landscape Architecture
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    • v.39 no.3
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    • pp.10-25
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    • 2011
  • Since 1950, the city of Yokohama has been demanding the return of US. military base sites in Yokohama. Yokohama has established a systematic utilization plan for these relocation sites. The Fukaya communication site is one of former US. military bases verified for return in 2004. The Fukaya communication site is distinctively circular in shape and is entirely national land. Yokohama took an idea competition to its citizens to create a new park at the relocation of the Fukaya communication site, involving lots of citizen opinion in its utilization goals. This study determined the process of the idea competition at the Fukaya communication site in encouraging civic participation and analyzing citizen demands for the utilization of the relocation site. Through the idea competition, Yokohama city was able to obtain several ideas on the new park from various angles such as the function and shape of the urban open spaces. Citizens showed great interest in creating a park as green infrastructure on the Fukaya communication site. In addition, beyond utilization as an urban open space, many ideas suggested new lifestyles for the region in connection with the natural environment in the vicinity. Yokohama city tried to share the process and results of the idea competition with as many citizens as it could through a variety of means such as Participation, Judging, Support, Observation and Understanding. The case study on the idea competition at the Fukaya communication site is a good example of community design practice in public projects, and is full of suggestions for military bases in Korea, which has just established the plan of utilizing relocation sites as parks. Based on this case study, it can be concluded that it is important to make a systemic form for utilization planning with a clear process, open information and partnership in a variety of participatory design processes in order to ensure maximum civic utilization of relocation sites.

A Study on Characteristics of Vegetation Distribution according to Revetment Techniques of Riverbank in Han River, Korea (한강 하천제방 호안공법에 따른 식생분포 특성 연구)

  • Kim, Won-Sik;Kwak, Jeong-In;Lee, Kyong-Jae;Han, Bong-Ho
    • Korean Journal of Environment and Ecology
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    • v.25 no.1
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    • pp.17-30
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    • 2011
  • This study has analyzed the vegetation composition in the areas using different slope revetment techniques of riverbanks, in a way to improve the vegetation induction in the future considering the ecological aspects of the induction in Garaeyoul Village, Gangdong-gu, Seoul. The result of the vegetation distribution in each different slope revetment technique was analyzed, that the naturalized herb was dominant in the pole block accounting for 70.7%, while native herb was dominant in the lawn block occupying 48.5% and in the crib block occupying 55.7%. The vegetation coverage measured by different slope revetment techniques was highest in the crib block(average 97.5%), followed by the lawn block(average 95.3%) and pole block(average 27.9%). The vegetation base area was the most wide in the crib block and the most narrowest in the pole block. The result of community analysis in areas using different slope revetment techniques, dry herbs and vine herbs were dominated and the coverage was very poor in the pole block. In the lawn block, the barb was fragmented into narrow areas due to the blocks, which prevented the creation of large-scale plant communities. In the crib block, Miscanthus sacchariflorus, Fescue arundinacea and Aster pilosus, which also consisted of large-scale communities. Average dry weight was also measured by each slope revetment technique. The weight was heaviest in the crib block with $187.63g/m^2$, followed by the lawn block($137.65g/m^2$) and pole block($6.75g/m^2$). The soil moisture contents in the crib block and lawn block was 16.3% and 15.2%, respectively, while that of the pole block was 4.7%, which revealed the highly dry condition of the pole block soil. The analysis result of soil chemical property showed that there was little difference in soil texture, soile acidity(pH), and exchangeable ion content, however, the soil organic matter(OM) content and available $P_2O_5$ were highest in the pole block. In the future, in order to induce more vegetation into river banks and walls, a proper construction method should be applied so that the vegetation area can be expanded as much as possible, considering the safety of the banks.

A Study on the Transition Process of Vocational Education as National Human Resource Development in Korea (산업인력양성 체제로서 국내 직업교육의 변천 과정 고찰)

  • Kim, Chung Hwan;Moon, Inyoung;Park, Shinhee;Kim, Ji Hyeon
    • 대한공업교육학회지
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    • v.45 no.2
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    • pp.21-45
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    • 2020
  • The purpose of this study was to verify how the vocational education for training industrial workforce as a national human resource development (NHRD) system has undergone a transition process in relation to the national economic, industrial, and socio-cultural contexts. First, how vocational education as an industrial workforce training system has changed in accordance with Korea's economic environment, industrial development, and social changes; second, what are the main factors that influenced the role and importance of vocational education; and third, vocational education as a system for training industrial workforce and training workforce in science and engineering were analyzed differently from the perspective of the NHRD model. To this end, domestic and international academic journal papers, research reports, and thesis were investigated and classified by period, and major changes in vocational education were analyzed in relation to economic, industrial, and social issues and policies by period. As a result of the research, first, as the industry advanced, the level of vocational education increased and the scope expanded. Second, vocational education tended to shrink gradually after the manufacturing industry base, and especially secondary vocational education tended to decline after the national industry focused on light industry. Third, since the 1970s, the diversification of the NHRD and jobs has resulted in wage gaps depending on the level of education, which has increased the preference for university education and avoided secondary vocational education. In addition, a NHRD model focusing on training science and engineering workforce was proposed to compare the existing NHRD model focusing on overall vocational education, and it was revealed that the NHRD needs to be subdivided into various fields or levels to derive a model and examine changes. From the results of the study, vocational education in Korea, especially in secondary vocational education, has declined due to large impacts on socio-cultural perception due to economic growth, enthusiasm for education, and external shocks such as the financial crisis, and the long-term effort to change this perception is suggested to overcome the crisis of vocational education.

A Intelligent Diagnostic Model that base on Case-Based Reasoning according to Korea - International Financial Reporting Standards (K-IFRS에 따른 사례기반추론에 기반한 지능형 기업 진단 모형)

  • Lee, Hyoung-Yong
    • Journal of Intelligence and Information Systems
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    • v.20 no.4
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    • pp.141-154
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    • 2014
  • The adoption of International Financial Reporting Standards (IFRS) is the one of important issues in the recent accounting research because the change from local GAAP (Generally Accepted Accounting Principles) to IFRS has a substantial effect on accounting information. Over 100 countries including Australia, China, Canada and the European Union member countries adopt IFRS (International Financial Reporting Standards) for financial reporting purposes, and several more including the United States and Japan are considering the adoption of IFRS (International Financial Reporting Standards). In Korea, 61 firms voluntarily adopted Korean International Financial Reporting Standard (K-IFRS) in 2009 and 2010 and all listed firms mandatorily adopted K-IFRS (Korea-International Financial Reporting Standards) in 2011. The adoption of IFRS is expected to increase financial statement comparability, improve corporate transparency, increase the quality of financial reporting, and hence, provide benefits to investors This study investigates whether recognized accounts receivable discounting (AR discounting) under Korean International Financial Reporting Standard (K-IFRS) is more value relevant than disclosed AR discounting under Korean Generally Accepted Accounting Principles (K-GAAP). Because more rigorous standards are applied to the derecognition of AR discounting under K-IFRS(Korea-International Financial Reporting Standards), most AR discounting is recognized as a short term debt instead of being disclosed as a contingent liability unless all risks and rewards are transferred. In this research, I try to figure out industrial responses to the changes in accounting rules for the treatment of accounts receivable toward more strict standards in the recognition of sales which occurs with the adoption of Korea International Financial Reporting Standard. This study examines whether accounting information is more value-relevant, especially information on accounts receivable discounting (hereinafter, AR discounting) is value-relevant under K-IFRS (Korea-International Financial Reporting Standards). First, note that AR discounting involves the transfer of financial assets. Under Korean Generally Accepted Accounting Principles (K-GAAP), when firms discount AR to banks before the AR maturity, firms conventionally remove AR from the balance-sheet and report losses from AR discounting and disclose and explain the transactions in the footnotes. Under K-IFRS (Korea-International Financial Reporting Standards), however, most firms keep AR and add a short-term debt as same as discounted AR. This process increases the firms' leverage ratio and raises the concern to the firms about investors' reactions to worsening capital structures. Investors may experience the change in perceived risk of the firm. In the study sample, the average of AR discounting is 75.3 billion won (maximum 3.6 trillion won and minimum 18 million won), which is, on average 7.0% of assets (maximum 38.6% and minimum 0.002%), 26.2% of firms' accounts receivable (maximum 92.5% and minimum 0.003%) and 13.5% of total liabilities (maximum 69.5% and minimum 0.004%). After the adoption of K-IFRS (Korea-International Financial Reporting Standards), total liabilities increase by 13%p on average (maximum 103%p and minimum 0.004%p) attributable to AR discounting. The leverage ratio (total liabilities/total assets) increases by an average 2.4%p (maximum 16%p and minimum 0.001%p) and debt-to-equity ratio increases by average 14.6%p (maximum 134%p and minimum 0.006%) attributable to the recognition of AR discounting as a short-term debt. The structure of debts and equities of the companies engaging in factoring transactions are likely to be affected in the changes of accounting rule. I suggest that the changes in accounting provisions subsequent to Korea International Financial Reporting Standard adoption caused significant influence on the structure of firm's asset and liabilities. Due to this changes, the treatment of account receivable discounting have become critical. This paper proposes an intelligent diagnostic system for estimating negative impact on stock value with self-organizing maps and case based reasoning. To validate the usefulness of this proposed model, real data was analyzed. In order to get the significance of this proposed model, several models were compared to the research model. I found out that this proposed model provides satisfactory results with compared models.