• Journal of Korean Library and Information Science Society
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• v.27
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• pp.485-572
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• 1997

The purpose of this study is to investigate the textual and physical bibliography of these books that were printed from Koryo to Chosun Dynasty and written by the Kukyul system. This study is concerned with the Kukyul written in the transformed Chinese characters which representing their sino-Korean sound values only. The Kukyul is the Korean function word inserted to a written Chinese sentence for an easier understanding of the meaning by the Koreans. Until the present, most of these studies on the Kukyul are mainly concerned with the Korean linguistic characters. But this mentions to present the basic bibliographical information in order to presume the written period of the Kukyul system. 2The analysis of each book is made in the respect of: 1) historical aspect of the book 2) physical form and publishing date 3) transcription period of the Kukyul 4) the category of presenting Kukyul 5) historical change of transcribing Kukyul system The results of the study are as follows : First, the Kukyul system was divided into Sokdok and Sundok Kukyul according to the translation and recording format. Second, the Sokdok Kukyul is a kind of writing system for translated Chinese into Korean. Third, the Sundok Kukyul was frequently used Buddhist publications from later Koryo Dynasty to Middle Chosun period. Fourth, through the analysis of physical bibliography for that books, we rearrange the chronological oder of Sokdok Kukyul system as Hwaum-kyung, Hwaum-kyungSo, Kumkwngmyu ngkyung, Kuyeukinwang-kyung, Yukasajiron. Fifth, the characters of Sundok Kukyul systems were gradually decreased from eighty numbers to fifty numbers. This change is caused by the unification trends of sound value in morphological aspect.

• The Journal of Pediatrics of Korean Medicine
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• v.21 no.1
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• pp.53-85
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• 2007

Objectives : The Medical Records(醫案) are important materials in studying the developmental process of Korean Traditional Medicine. The purpose of this study was to investigate the medical records which were described in Gupyubang(及幼方), the first Korean book that specialized in pediatrics. Methods : 85 Medical records about medical traits of diagnosis and treatments in Gupyubang were analyzed and those were translated in Korean. Results : Medical records were analyzed as follows; The number of Male was 76 and the number of Female was 9. Prepubertal period was 16 and preschool period 14. Acute febrile convulsion was 6. Measles and blood symptom was 5. Ring worm pain, vomiting & diarrhea, colic pain was 4. Most of them were self treatment except one. 77 cases were improved and 6 cases were dead or worse. The medical records used oral medication, external medication, acupuncture, moxibustion and surgical manners. Conclusion : This study showed that Gupyubang is a experiential book and alse the medical records in Gupyubang was usefulness and had practical value.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.4
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• pp.735-740
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• 2021

The purpose of this study is to assess how accounting conservatism is practiced in the Jordanian pharmaceuticals and medical industry. It assesses the association between accounting conservatism and intellectual capital (IC) in this industry. This study measures IC performance using the market price per share less book value. Accounting conservatism is measured using the book-to-price ratio, and the data was collected from company annual reports and the Amman Stock Exchange (ASE) website. The data was collected for the period of six years (2014 to 2019). The sample was made up of four companies in the industry listed in the ASE. The data was analyzed using the SPSS program though the ordinary least squares regression model to assess how accounting conservatism is associated with IC. The findings indicate a negative association with companies having higher IC performance and reporting lower accounting conservatism. IC is applied more in these companies, although it might be lower than in other companies in other sectors. This study provides empirical evidence on how IC is applied in the industry and how it might be negatively associated with accounting conservatism. Findings indicate the need for more effective policies to promote recognition of intangible assets in the sector.

• The Research Journal of the Costume Culture
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• v.9 no.4
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• pp.616-628
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• 2001

The purpose of this research is to create a polyester sample book that serves as a point of reference that exporters in the Taegu area can allude to when exporting to the U.S. By getting this project off the ground, we can expect to make a worthy contribution to the manufacture of high-quality, value-added fashion & textile goods. The research was conducted as follows. First, a study was carried out in the local market ensued by consumer surveys with regards to consumer attitude on man-made fibers, market researches, and interviews with experts, all in conjunction with the Color Association of the U.S. Also, a diverse array of fabric swatches were collected from Manhattans fabric wholesalers and then classified by color and fabric type fur the sample book. In short, this research found that man-made fibers have full marketability in the U.S. Thus, in order for Taegus synthetic textile firms to be successful in exporting to the US, it is essential that they come up with fabrics that have properties resembling natural fibers such as having a soft hand, natural sheen, smooth draping, and diverse textures as well as being in line with the current trends. In addition, it is also necessary to develop fabrications that are versatile and functional. Thus, by developing innovative fabrications, the synthetic textile business will turn toward the production of high-quality synthetics and will also provide a platfrom for strengthening the competitive edge of Koreas textile & fashion business.

• Management & Information Systems Review
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• v.4
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• pp.257-284
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• 2000

According as the drivers increase who have their cars, the comprehensive studies on the automobile for the traffic safety have been raised as the important problems. Visual Recognition System for radio-controled driving is a part of the sensor processor of Unmanned Autonomous Vehicle System. When a driver drives his car on an unknown highway or general road, it produces a model from the successively inputted road traffic information. The suggested Recognition System of the Road Traffic Safety Information Board is to recognize and distinguish automatically a Road Traffic Safety Information Board as one of road traffic information. The whole processes of Recognition System of the Road Traffic Safety Information Board suggested in this study are as follows. We took the photographs of Road Traffic Safety Information Board with a digital camera in order to get an image and normalize bitmap image file with a size of $200{\times}200$ byte with Photo Shop 5.0. The existing True Color is made up the color data of sixteen million kinds. We changed it with 256 Color, because it has large capacity, and spend much time on calculating. We have practiced works of 30 times with erosion and dilation algorithm to remove unnecessary images. We drawing out original image with the Region Splitting Technique as a kind of segmentation. We made three kinds of grouping(Attention Information Board, Prohibit Information Board, and Introduction Information Board) by RYB( Red, Yellow, Blue) color segmentation. We minimized the image size of board, direction, and the influence of rounding. We also minimized the Influence according to position. and the brightness of light and darkness with Eigen Vector and Eigen Value. The data sampling this feature value appeared after building the learning Code Book Database. The suggested Recognition System of the Road Traffic Safety Information Board firstly distinguished three kinds of groups in the database of learning Code Book, and suggested in order to recognize after comparing and judging the board want to recognize within the same group with Nearest Neighborhood Decision Making.

• Korea Trade Review
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• v.43 no.2
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• pp.181-204
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• 2018

This study examines the existence of a target leverage and determinants of book and market leverage. A data set of shipping firms from 2009 to 2016 was used to conduct an empirical study. The target leverage which cannot be observed in the market is estimated using a partial-adjustment model of firm capital structure. This study found that factors affecting the capital structure differ with respect to firm size, book value leverage and market value leverage. Shipping firms have a target leverage, adjust the actual leverage toward that target leverage, and consider the target leverage as an optimum leverage. The deviation of the leverage from the target leverage plays an important role to explain changes of leverage level. The greater the deviation results in greater adjustment of shipping firms toward targets. A high level of initial debt reduces leverage changes.

• Korean Journal of Heritage: History & Science
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• v.51 no.4
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• pp.108-119
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• 2018

"The Collection of Yi Chungmugong" manuscript is a hand-written manuscript of the volume 1 consisting of the Collection, published in 1795 and it seems to have completed the contents of the book by correcting the first part of the book before print. The book adopted a form of Seonjangbon(線裝本) of Ochimanjeongbeop(五針眼訂法) and was urgently needed some measures to preserve because it has been much damaged by stains, loss and oxidation due to moisture on the bottom of it. In addition, a scientific investigation was applied to find out the features of the quality of paper and fiber used for the book, which would be reflected in the process of the preservation. The characteristics of paper were measurmented for size(cm), thickness(mm), weight(g), basis weight($g/m^2$), density($g/cm^3$), chain line and laid lines($3{\times}3cm$). The measurement showed that the characteristics of paper used in royal books published in the late Joseon Dynasty. For the paper-fiber of the book, C stain was used and the technique revealed that the book is made of bast fibre of paper mulberry and its binding strings are cotton. SEM-EDS analysis was performed to verify the existence of additives in paper. As a result of the analysis, The crystallized calcium was detected in addition to the main components carbon(C) and oxygen(O). This artifact is the unique final version of "The collection of Yi Chungmugong", which has considerable value in terms of academic research, besides it helps to understand how to print books of Joseon Dynasty. And it also has a very accurate information of when and where the book was made, which primarily could be resources to conserve and restore for other book heritage.

• Korean Management Science Review
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• v.28 no.3
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• pp.61-72
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• 2011

This study suggests a DEA(Data Envelopment Analysis) based model to evaluate the value of corporate stock. The model integrating PER(Price-Earning Ratio), PBR(Price-BookValue Ratio), PSR(Price-Sales Ratio) and volatility in DEA structure has an advantage of overcome the limitation of traditional financial ratio based models. In order to show the effectiveness of the suggested model. we compare the performance of portfolio composed by DEA approach with those of portfolios made by traditional approaches such as PER, PBR, and PSR in terms of stock return and volatility. Specifically, we use the data of all the enterprises listed on the S&P 500 in the U.S. in 2007 and 2009 as the sample data for the experiments. The results of the experiments show that the performance of the DEA approach is clearly better than those of other approaches. Particularly, in sharply plummeting market, the performance of the DEA approach is shown to be prominently better than those of other approaches as the DEA approach reflects investment risk as well as profitability and growth. The DEA score combining the existing investment indices may serve as a useful barometer for selecting a stable and profitable portfolio.

• Journal of Distribution Science
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• v.17 no.7
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• pp.55-63
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• 2019

Purpose - This paper examines the value relevance of socially responsible activities in the Korean retail firms. Recent studies predict positive relationships between socially responsible activities and the value of corporation. Research design, data, and methodology - We use the environmental score, social score, governance score and the sum of these three scores to represent a fim's effectiveness of socially responsible activities. These scores are published by the Korean Corporate Governance Service. This paper adopts a share price valuation model to evaluate the effect of socially responsible activities on a firm's share price, which controls for the book value of assets and current earnings. The ordinary least square method is employed to examine the relationship. The sample of Korea retail firms is examined from 2011 to 2016. We also conduct sub-sample analysis based on the categorization of chaebol affiliates and non-chaebol affiliates. Results - The entire sample analysis finds neither negatively nor positively significant relationship between socially responsible activities and the value of a corporation. In contrast, our examinations find a significantly positive valuation effect of social score within non-chaebol retail firms. Conclusions - The results weakly support the positive valuation effect of socially responsible activities. The results are consistent with recent studies that highlight heterogeneous effects of socially responsible activities on corporate policies and valuation.

• Information Systems Review
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• v.5 no.1
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• pp.129-146
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• 2003

Increasing number of transactions and investments in technology has sparked a growing interest in technology valuation. However, it has not been easy to come up with an objective valuation of technology due to variance in technology value and specialty of technology valuation. The main objective of this paper lies in the development of a new system for technology valuation, Web-based Interactive Technology Valuation (WITV) system, which valuate the technology and analyze the technology value strategy. WITV system uses the Technology Valuation Attractiveness Model (TVAM). TVA is composed of the Intrinsic Value of Technology (IVT) and the Extrinsic Value of Technology (EVT). This paper experiment the feasibility of the TVA Model and WITV System by conducting an empirical study on small & medium sized manufacturing companies in IT industry, registered on KOSDAQ. In this study, the potential value is defined as the technology value. It is represents the expected profit appraised by the market under the competitiveness of technology and the growth of the market. TVA is measured as the index to forecast the Price-to-Book value Ratio (PBR), which is the proxy variable for the potential value of the technology. The results identify the feasibility of the TVAM through a high correlation between the TVA and the PBR.