• 한국산학경영학회:학술대회논문집
• /
• 2004.11a
• /
• pp.55-72
• /
• 2004

Before 2003 the companies In Korea should capitalize the interest expenses that are attributable to the acquisition, construction or production of a qualifying assets. However, according to the revised standard which should be applied from 2003, the companies can either capitalize the interest expenses or recognize as an expense when they are incurred. Therefore almost all the companies confronted with the decision making of accounting choices on the interest capitalization. This paper empirically examines which financial characteristics of the companies affect the accounting choice by using logistic regression model and reviews the sufficiency of the foot notes disclosures regarding the capitalized interest. The variables of the financial characteristics are change of debt-equity ratio, borrowing ratio, qualifying assets ratio, firm sire and income smoothing. The results of this study are summarized as follows. First, among the financial characteristics, only qualifying asset ratio has the significant difference between capitalized companies and expensing companies. Second, the results of logistic regression indicate that qualifying asset ratio and firm size have the significant influence on the accounting choices. Therefore, I cannot find the evidence supporting that the companies use the accounting choice to manage the financial ratios.

• Clinical and Experimental Pediatrics
• /
• v.51 no.7
• /
• pp.671-689
• /
• 2008

The economic recession of North Korea has been prolonged, the need for humanitarian assistance for the women and children of DPRK has been raised. In March 2006, South Korean government signed MOU with World Health Organization (WHO) to financially support "Improving Women's and Children's Health in DPRK (IWCH)" project. The assistance projects through UNICEF and the non-government organizations of South Korea were also followed. IWCH project consists of three parts; nutrition, disease management, children and maternity care. The first term (2006-2007) of the project leading by WHO was finished, and the second term (2008-2010) is just begun. The projects driven by NGOs have relatively been delayed due to difficulties in negotiating on project contents and places with North Korea. Recently, however, re-modeling processes of an obstetric/gynecology hospital and a children hospital in Nampo were started. Up to recently, South Korean government has played only a limited role in the humanitarian assistance for North Korea. IWCH project is, however, a full-scale initiative driven by government based on a systematic review of need and priorities. A significant amount of budget and relatively long term (five year) project compare to the previous short term and small size programs were expected to make more meaningful achievement. Despite these positive aspects, the project remains a list of unsolved problems a lack of mutual trust, a different decision making process between South and North Korea, a lack of conflict management process, and unpredictability and complexity of international politics. In spite of such kind of political uncertainty, the health care sector will be a leading area in the process of improving relationship between South and North Korea, particularly, humanitarian assistance for women and children will play a crucial role in the process. The successful implementation of IWCH project, therefore, will contribute to provide the reference model in developing the mutually constructive relationship between South and North

• Cartoon and Animation Studies
• /
• s.29
• /
• pp.129-149
• /
• 2012

The purpose of this study was to investigate the clustering and Big Five Personality domains in discriminating groups by level of school-related adjustment, as experienced by Social Sims game users. Social Games are based on web that has simple rules to play in fictional time and space background. This paper is to analyze the relationships between social networks and user behaviors through the social games . In general, characteristics of social games are simple, fun and easy to play, popular to the public, and based on personal connections in reality. These features of social games make themselves different from video games with one player or MMORPG with many unspecific players. Especially Social Game show a noticeable characteristic related to social learning. The object of this research is to provide a possibility that game that its social perspective can be strengthened in social game environment and analyze whether it actually influences on problem solving of real life problems, therefore suggesting its direction of alternative play means and positive simulation game. Data was collected by administering 4 questionnaires (the short version of BFI, Satisfaction with life, Career Decision-.Making Self-.Efficacy, Depression) to the participants who were 20 people in Seoul and Daejeon. For the purposes of the data analysis, both Stepwise Discriminant analysis and Cluster analysis was employed. Neuroticism, Openness, Conscientiousness within the Big Five Personality domains were seen to be significant variables when it came to discriminating the groups. These findings indicated that the short version of the BFI may be useful in understanding for game user behaviors When it comes to cultural research, digital game takes up a significant role. We can see that from the fact that game, which has only been considered as a leisure activity or commercial means, is being actively research for its methodological, social role and function. Among digital game's several meanings, one of the most noticeable ones is the research on its critical, social participating function. According to Jame Paul gee, the most important merit of game is 'projected identity'. This means that experiences from various perspectives is possible.[1] In his recent autobiography , he described gamer as an active problem solver. In addition, Gonzalo Francesca also suggested an alternative game developing method through 'game that conveys critical messages by strengthening critical reasons'. [2] They all provided evidences showing game can be a strong academic tool. Not only does a genre called social game exist in the field of media and Social Network Game, but there are also some efforts to positively evaluate its value Through these kinds of researches, we can study how game can give positive influence along with the change in its general perception, which would eventually lead to spreading healthy game culture and enabling fresh life experience. This would better bring out the educative side of the game and become a social communicative tool. The object of this game is to provide a possibility that the social aspect can be strengthened within the game environment and analyze whether it actually influences the problem solving of real life problems. Therefore suggesting it's direction of alternative play means positive game simulation.

• Archives of design research
• /
• v.18 no.1 s.59
• /
• pp.167-174
• /
• 2005

This study is to objectively support the emotional and intuitional decision making of the designer by means of developing the supporting models and tools of color coordination. Based on the color grouping system and representative vocabularies suggested in the precedent 'Study on the Grouping System of Fabric Color,' this study suggested the manufacture of the supporting model of color coordination that could be used practically through the design of coloring group. The results of this study can be summarized as below. Firstly, 687 colors in total have been collected from the four world famous collections, the street fashion of 2002 F/W 2003 S/S Season and the representative brands in each group for five years from 1999 to 2003 in order to single out the basic colors for the purpose of composing the color groups. Secondly, 687 collected colors have been grouped into 144 colors in total through the three-step process for the extraction of coloring groups. Thirdly, the final extracted colors have been divided into , , , group by the grouping system specified in the precedent study and the said four large groups have been again subdivided into 12 small groups. Fourthly, the suggested colors in each group have established a color coordination system by introducing the concept of the crossover coordination that could be matched with other groups as well as the coordination within the group. Fifthly, we have dyed 144 colors in total that have consisted of the coloring system of four representative groups (twelve subgroups) in each methodical tone as in the above in cotton yarn, one of the representative materials in fabric fashion design industry. Besides, we have specified the symbol of the Pantone Color Book and CMYK values in each color that has consisted of the system considering the industrial characteristics of fashion as a global business and the compatibility with the related design industry. Sixthly, we have packed the completed yam made of fabrics in the designed container for the easy use of cross-coordination and have completed a color coordination system that could be easily utilized for the fashion-related working-level staffs.

• Journal of the Korea Academia-Industrial cooperation Society
• /
• v.14 no.12
• /
• pp.6133-6145
• /
• 2013

With the increasing number of online wine stores, customers are increasingly seeking to purchase wine online. On the other hand, purchasing wine online is prohibited by law or regulation in Korea. Therefore, customers mainly search for wine information, inquire about wine products, and make a pre-purchase at an online wine store. Online wine stores play important roles in customer's purchase decision-making, and are likely to be a useful wine distribution channel in the near future. Therefore, the aim of this study was to identify the determinants of the online wine purchase intention, and examine the structural relationships between the determinants and online wine purchase intention. The site quality of online wine stores (information quality, system quality, service quality), and perceived value (quality value, price value, emotional value, social value) were selected as the determinants of online wine purchase intention based on literature review. The data was collected from those who had experience using an online wine store to purchase wine, and the data was used to test the proposed research model. The findings showed that the information quality was not related to the perceived value (quality value, price value, emotional value, social value). The system quality was proven to be positively and significantly related to the quality value, price value, and emotional value, whereas it had no impact on the social value. In addition, the service quality was found to affect the perceived value (quality value, price value, emotional and social value). Finally, the results showed that the quality value, emotional value, and social value have a positive impact on the online wine purchase intention, whereas the price quality is not related to the online wine purchase intention. These results are expected to make a contribution to a better understanding of how the quality of online wine stores and the customer's perceived value affect the online wine purchasing intention.

• Journal of Intelligence and Information Systems
• /
• v.26 no.1
• /
• pp.23-45
• /
• 2020

Big data is creating in a wide variety of fields such as medical care, manufacturing, logistics, sales site, SNS, and the dataset characteristics are also diverse. In order to secure the competitiveness of companies, it is necessary to improve decision-making capacity using a classification algorithm. However, most of them do not have sufficient knowledge on what kind of classification algorithm is appropriate for a specific problem area. In other words, determining which classification algorithm is appropriate depending on the characteristics of the dataset was has been a task that required expertise and effort. This is because the relationship between the characteristics of datasets (called meta-features) and the performance of classification algorithms has not been fully understood. Moreover, there has been little research on meta-features reflecting the characteristics of multi-class. Therefore, the purpose of this study is to empirically analyze whether meta-features of multi-class datasets have a significant effect on the performance of classification algorithms. In this study, meta-features of multi-class datasets were identified into two factors, (the data structure and the data complexity,) and seven representative meta-features were selected. Among those, we included the Herfindahl-Hirschman Index (HHI), originally a market concentration measurement index, in the meta-features to replace IR(Imbalanced Ratio). Also, we developed a new index called Reverse ReLU Silhouette Score into the meta-feature set. Among the UCI Machine Learning Repository data, six representative datasets (Balance Scale, PageBlocks, Car Evaluation, User Knowledge-Modeling, Wine Quality(red), Contraceptive Method Choice) were selected. The class of each dataset was classified by using the classification algorithms (KNN, Logistic Regression, Nave Bayes, Random Forest, and SVM) selected in the study. For each dataset, we applied 10-fold cross validation method. 10% to 100% oversampling method is applied for each fold and meta-features of the dataset is measured. The meta-features selected are HHI, Number of Classes, Number of Features, Entropy, Reverse ReLU Silhouette Score, Nonlinearity of Linear Classifier, Hub Score. F1-score was selected as the dependent variable. As a result, the results of this study showed that the six meta-features including Reverse ReLU Silhouette Score and HHI proposed in this study have a significant effect on the classification performance. (1) The meta-features HHI proposed in this study was significant in the classification performance. (2) The number of variables has a significant effect on the classification performance, unlike the number of classes, but it has a positive effect. (3) The number of classes has a negative effect on the performance of classification. (4) Entropy has a significant effect on the performance of classification. (5) The Reverse ReLU Silhouette Score also significantly affects the classification performance at a significant level of 0.01. (6) The nonlinearity of linear classifiers has a significant negative effect on classification performance. In addition, the results of the analysis by the classification algorithms were also consistent. In the regression analysis by classification algorithm, Naïve Bayes algorithm does not have a significant effect on the number of variables unlike other classification algorithms. This study has two theoretical contributions: (1) two new meta-features (HHI, Reverse ReLU Silhouette score) was proved to be significant. (2) The effects of data characteristics on the performance of classification were investigated using meta-features. The practical contribution points (1) can be utilized in the development of classification algorithm recommendation system according to the characteristics of datasets. (2) Many data scientists are often testing by adjusting the parameters of the algorithm to find the optimal algorithm for the situation because the characteristics of the data are different. In this process, excessive waste of resources occurs due to hardware, cost, time, and manpower. This study is expected to be useful for machine learning, data mining researchers, practitioners, and machine learning-based system developers. The composition of this study consists of introduction, related research, research model, experiment, conclusion and discussion.

• Journal of Hospice and Palliative Care
• /
• v.19 no.4
• /
• pp.303-309
• /
• 2016

Purpose: Malignant ascites is a common complication in terminal cancer patients. Less-invasive pigtail catheter insertion is the most frequent procedure in patients who need repeated ascites drainage. This study investigated effects and adverse events associated with catheter insertion for ascites drainage and evaluated prognostic outcomes. Methods: We reviewed medical records between 2010 and 2013 of hospice and palliative care institutions in Seoul, South Korea. Among 2,608 inpatients, 67 patients received ascites pigtail catheter drainage. We reviewed demographic data, palliative performance scale, laboratory data, duration of catheter insertion, prevalence and type of complications, use and duration of antibiotics, and survival time. Univariate and multivariate Cox regression models were used to evaluate prognostic outcomes related with catheter insertion. Results: Ascites drainage was performed most commonly in hepatobiliary and gastric cancer patients. Ascites symptoms improved in 55 patients after the catheter drainage. Adverse events included pain (19.4%), leakage (14.9%), disconnection (7.5%), catheter occlusion (6%) and fever (4.5%). In Cox regression analysis, survival time from the catheter insertion was significantly associated with Palliative Performance Scale (PPS) (HR 0.73; P value 0.045) and serum sodium level (HR 2.77; P value 0.003) in a multivariate model. Conclusion: Patients' PPS and serum sodium level should be considered before making a decision of pigtail catheter insertion.

• Journal of Intelligence and Information Systems
• /
• v.26 no.3
• /
• pp.37-50
• /
• 2020

Information security has become an important issue in the world. Various information and communication technologies, such as the Internet of Things, big data, cloud, and artificial intelligence, are developing, and the need for information security is increasing. Although the necessity of information security is expanding according to the development of information and communication technology, interest in information security investment is insufficient. In general, measuring the effect of information security investment is difficult, so appropriate investment is not being practice, and organizations are decreasing their information security investment. In addition, since the types and specification of information security measures are diverse, it is difficult to compare and evaluate the information security countermeasures objectively, and there is a lack of decision-making methods about information security investment. To develop the organization, policies and decisions related to information security are essential, and measuring the effect of information security investment is necessary. Therefore, this study proposes a method of constructing an investment portfolio for information security measures using game theory and derives an optimal defence probability. Using the two-person game model, the information security manager and the attacker are assumed to be the game players, and the information security countermeasures and information security threats are assumed as the strategy of the players, respectively. A zero-sum game that the sum of the players' payoffs is zero is assumed, and we derive a solution of a mixed strategy game in which a strategy is selected according to probability distribution among strategies. In the real world, there are various types of information security threats exist, so multiple information security measures should be considered to maintain the appropriate information security level of information systems. We assume that the defence ratio of the information security countermeasures is known, and we derive the optimal solution of the mixed strategy game using linear programming. The contributions of this study are as follows. First, we conduct analysis using real performance data of information security measures. Information security managers of organizations can use the methodology suggested in this study to make practical decisions when establishing investment portfolio for information security countermeasures. Second, the investment weight of information security countermeasures is derived. Since we derive the weight of each information security measure, not just whether or not information security measures have been invested, it is easy to construct an information security investment portfolio in a situation where investment decisions need to be made in consideration of a number of information security countermeasures. Finally, it is possible to find the optimal defence probability after constructing an investment portfolio of information security countermeasures. The information security managers of organizations can measure the specific investment effect by drawing out information security countermeasures that fit the organization's information security investment budget. Also, numerical examples are presented and computational results are analyzed. Based on the performance of various information security countermeasures: Firewall, IPS, and Antivirus, data related to information security measures are collected to construct a portfolio of information security countermeasures. The defence ratio of the information security countermeasures is created using a uniform distribution, and a coverage of performance is derived based on the report of each information security countermeasure. According to numerical examples that considered Firewall, IPS, and Antivirus as information security countermeasures, the investment weights of Firewall, IPS, and Antivirus are optimized to 60.74%, 39.26%, and 0%, respectively. The result shows that the defence probability of the organization is maximized to 83.87%. When the methodology and examples of this study are used in practice, information security managers can consider various types of information security measures, and the appropriate investment level of each measure can be reflected in the organization's budget.

• Journal of the Korean Institute of Landscape Architecture
• /
• v.44 no.3
• /
• pp.1-12
• /
• 2016

This study aimed to interpret the fundamental cause of road-kill occurrences and analyzed spatial characteristics of the road-kill locations from Route 44 in Seorak National Park, Korea. Logistic regression analysis was utilized for backward elimination on variables. Seorak National Park Service has constructed GIS-data of 81 road-kill occurrences from 2008 to 2013 and these data were assigned as dependent variables in this study. Considered as independent variables from previous studies and field surveys, vegetation age-class, distance to streams, coverage of fences and retaining walls, and distance to building sites were assigned as road-kill impact factors. The coverage of fences and retaining walls(-1.0135) was shown as the most influential factor whereas vegetation age-class(0.0001) was the least influential among all of the significant factor estimates. Accordingly, the rate of road-kill occurrence can increase as the distance to building sites and stream becomes closer and vegetation age-class becomes higher. The predictive accuracy of road-kill occurrence was shown to be 72.2% as a result of analysis, assuming as partial causes of road-kill occurrences reflecting spatial characteristics. This study can be regarded as beneficial to provide objective basis for spatial decision making including road-kill occurrence mitigation policies and plans in the future.

• Korean Journal of Soil Science and Fertilizer
• /
• v.40 no.6
• /
• pp.435-441
• /
• 2007

Ground-based optical sensing over the crop canopy provides information on the mass of plant body which reflects the light, as well as crop nitrogen content which is closely related to the greenness of plant leaves. This method has the merits of being non-destructive real-time based, and thus can be conveniently used for decision making on application of nitrogen fertilizers for crops standing in fields. In the present study relationships among leaf nitrogen content of rice canopy, crop growth status, and Normalized Difference Vegetation Index (NDVI) values were investigated. We measured Green normalized difference vegetation index($gNDVI=({\rho}0.80{\mu}m-{\rho}0.55{\mu}m)/({\rho}0.80{\mu}m+{\rho}0.55{\mu}m)$) and NDVI($({\rho}0.80{\mu}m-{\rho}0.68{\mu}m)/({\rho}0.80{\mu}m+{\rho}0.68{\mu}m)$) were measured by using two different active sensors (Greenseeker, NTech Inc. USA). The study was conducted in the years 2005-06 during the rice growing season at the experimental plots of National Institute of Agricultural Science and Technology located at Suwon, Korea. The experiments carried out with randomized complete block design with the application of four levels of nitrogen fertilizers (0, 70, 100, 130kg N/ha) and same amount of phosphorous and potassium content of the fertilizers. gNDVI and rNDVI increased as growth advanced and reached to maximum values at around early August, G(NDVI) were a decrease in values of observed with the crop maturation. gNDVI values and leaf nitrogen content were highly correlated at early July in 2005 and 2006. On the basis of this finding we attempted to estimate the leaf N contents using gNDVI data obtained in 2005 and 2006. The determination coefficients of the linear model by gNDVI in the years 2005 and 2006 were 0.88 and 0.94, respectively. The measured and estimated leaf N contents using gNDVI values showed good agreement ($R^2=0.86^{***}$). Results from this study show that gNDVI values represent a significant positive correlation with leaf N contents and can be used to estimate leaf N before the panicle formation stage. gNDVI appeared to be a very effective parameter to estimate leaf N content the rice canopy.