• The Journal of Asian Finance, Economics and Business
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• 제7권9호
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• pp.271-281
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• 2020

This study aims to investigate whether and why the disclosure of full financial information to estimate taxable income (TI) is incrementally useful for investors' decision making at earnings announcements. This paper shows analytically that the information content of TI beyond book income is determined by the relative informativeness of TI exceeding that of book-tax differences (BTDs), and therefore should be affected by the earnings quality of TI relative to BTDs. This study collects data on earnings announcements from Korean listed firms and employs multiple regression tests for earnings persistence, a major indicator of earnings quality, of TI and BTDs and their information content. The empirical test results show that TI is more persistent than BTDs for the entire sample in this study. Further, the investors' reaction to TI is greater than that to BTDs, and the market response to TI controlling for BI is positive. However, the market test results are significantly observed only in the subsample group with full disclosure of financial statements, not in the samples with disclosure of aggregated earnings only. In sum, this study provides new evidence that the TI information obtained from a detailed earnings announcement is useful for investors in addition to book income.

• 한국재난정보학회 논문집
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• 제8권3호
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• pp.234-241
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• 2012

본 연구의 주 목적은 다층 구조를 가진 아스팔트 포장체의 피로균열에 대한 공용성 예측모델을 검정하는 것이다. 그러나, 검정 인자는 목표로 하는 예측모델, 시험법 및 시험중 하중이력에 따라 차이가 있을 수 있다. 본 연구에서 수행된 다양한 현장 조사에 의하면, 연성포장의 피로공용성은 교통하중뿐만 아니라 포장체의 완성후 경과기간에 영향을 받는 것으로 나타났다. 이에 따른 각각의 교통하중과 경과기간에 대한 가중치가 본 연구에서 제시되었다. 또한, 기 발표된 피로 예측모델을 바탕으로 실내와 현장조사를 통하여 얻어진 피로균열 데이터의 상호 상관관계를 분석하여 피로 예측모델에 대한 검정 인자가 개발되었다.

• 보건의료산업학회지
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• 제9권4호
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• pp.1-12
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• 2015

Objectives : The aim of this research was to develop evaluation indicators that ensure safe services and enhance the quality of small-sized dental hospitals within local communities to prepare for the dental hospital accreditation system. Methods : Materials and data from a total of 460 respondents were analyzed after quality improvement indicators were formed by surveying experts and studying documents in Korea and abroad, and by conducting a survey from August 21, 2013 to September 30, 2013 for validation purposes. Results : Based on the results of factor analysis. all measured items appeared to be statistically significant with a factor loading score of at least 0.5, and the correlation between the factors all appeared to be high as well. The goodness-of-fit for the model also appeared to be within the recommended acceptance level. Thus, the proposed evaluation indicators for dental hospital accreditation developed in this study consisted of a total of seven major category factors and a total of 91 detailed items. Conclusions : Furthermore, the results suggest that the evaluation indicators can be used to improve the quality and to ensure the safe services of dental hospitals in local communities.

• 천문학회보
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• 제39권1호
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• pp.38.2-38.2
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• 2014

Radial light profiles of bars are known to be related to the morphology of their host galaxies in a way that bars in early type disk galaxies show flat radial light profile, while bars in late type disk galaxies show exponential profile. To quantify how flat or steep bar profiles are, we have performed detailed two-dimensional decompositions on 3.6 micron images for 144 barred galaxies from the Spitzer Survey of Stellar Structure in Galaxies (S4G), and then modeled bar profiles with Sersic functions. We find that bars in classical bulge, higher bulge-to-total (B/T) galaxies are flatter than bars in bulgeless, lower B/T galaxies. In particular, we find that the presence of a bulge almost always guarantees that the bar is flat. Conversely, bulgeless galaxies, mostly have bars with steep profiles. This implies that the light profile of bars may be a dynamical age indicator of bars. We also find that the shape of bars are boxy and do not change with B/T. This indicates that as galaxies evolve, bars change their light profile while keeping their outermost shape boxy.

• 한국조경학회지
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• 제25권1호
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• pp.100-111
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• 1997

Owing to the urbanization, the industrialization and joining to WTo, there are lots of fallow and abandoned farmlands in Korea. Those results have occurred inefficient land use and destruction of agricultural ecosystem with the secondary succession and invasion of alien weeds. Using these fallow and abandoned farmlands, Korean government tries to create the ecological parks for the nature conservation, amenity, education and research, etc. For these purposes, materials on the ecological park construction were gathered from abroad such as England, Germany, Switzerland and Japan and also field trips to those countries were executed in April,1996. Accordingly, the goal for the ecological parks could be set suitably to Korean situation as of Japanese styles which are characterized by man-made biotopes. For a case study, dragonfly was selected as an indicator of the rehabilitation of water-side ecosystem, arid a site was selected for the dragonfly biotope under the criteria of selection to the Experimental Farm of Korea University including near abandoned farmlands (Dogok-ri, Wabu-eup, Namyangju city Kyunggi-do). Natural and cultural factors of this site were inventoried and analyzed, and then with the results dragonfly biotope was planned to the site with the detailed ecotechnology.

• 한국정밀공학회지
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• 제20권3호
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• pp.221-229
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• 2003

In the early phases of the product life cycle, Life Cycle Assessment (LCA) is recently used to support the decision-making fer the conceptual product design and the best alternative can be selected based on its estimated LCA and its benefits. Both the lack of detailed information and time for a full LCA fur a various range of design concepts need the new approach fer the environmental analysis. This paper suggests a novel approximate LCA methodology for the conceptual design stage by grouping products according to their environmental characteristics and by mapping product attributes into impact driver index. The relationship is statistically verified by exploring the correlation between total impact indicator and energy impact category. Then a neural network approach is developed to predict an approximate LCA of grouping products in conceptual design. Trained learning algorithms for the known characteristics of existing products will quickly give the result of LCA for new design products. The training is generalized by using product attributes for an ID in a group as well as another product attributes for another IDs in other groups. The neural network model with back propagation algorithm is used and the results are compared with those of multiple regression analysis. The proposed approach does not replace the full LCA but it would give some useful guidelines fer the design of environmentally conscious products in conceptual design phase.

• Wind and Structures
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• 제29권3호
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• pp.177-194
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• 2019

While establishing adequate load paths in the light-frame wood structures is critical to maintain the overall structural integrity and avoid significant damage under extreme wind events, the understanding of the load paths is limited by the high redundant nature of this building type. The objective of the current study is to evaluate the system effects and investigate the load paths in the wood structures especially the older buildings for a better performance assessment of the existing building stock under high winds, which will provide guidance for building constructions in the future. This is done by developing building models with configurations that are suspicious to induce failure per post damage reconnaissance. The effect of each configuration to the structural integrity is evaluated by the first failure wind speed, amajor indicator beyond the linear to the nonlinear range. A 3D finite-element (FE) building model is adopted as a control case that is modeled using a validated methodology in a highly-detailed fashion where the nonlinearity of connections is explicitly simulated. This model is then altered systematically to analyze the effects of configuration variations in the model such as the gable end sheathing continuity and the gable end truss stiffness, etc. The resolution of the wind loads from scaled wind tunnel tests is also discussed by comparing the effects to wind loads derived from large-scale wind tests.

• Nuclear Engineering and Technology
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• 제53권2호
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• pp.393-398
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• 2021

Current risk assessment of Spent Nuclear Fuel (SNF) transportation has the problem of the incomplete risk factors consideration and the general particle diffusion model utilization. In this paper, the accident frequency calculation and the detailed simulation of the accident consequences are coupled by the integrated risk assessment method. The "man-machine-environment" three-dimensional comprehensive risk indicator system is established and quantified to characterize the frequency of the transportation accidents. Consideration of vegetation, building and turbulence effect, the standard k-ε model is updated to simulate radioactive consequence of leakage accidents under complex terrain. The developed method is applied to assess the risk of the leakage accident in the scene of the typical domestic SNF Road Transportation (SNFRT). The critical risk factors and their impacts on the dispersion of the radionuclide are obtained.

• 아태비즈니스연구
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• 제12권2호
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• pp.1-24
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• 2021

Purpose - We aim to verify whether CSM activities increase investment efficiency, and to verify whether the influence of CSM activities on investment efficiency is discriminatory depending on whether or not they belong to chaebol. Design/methodology/approach - Using 4,701 Korean firm-year observations over the 2011-2017 period, we used multiple regression analysis. CSM is measured by the evaluation score of the Korea Corporate Governance Service (KCGS). Findings - Our study confirms that CSM is a significantly positive relationship with investment efficiency. This shows that, as a result of CSM, the increased earnings quality acts as an incentive to increase investment efficiency. Next, in analysis of a dataset into two groups (a chaebol, non-chaebol), the results show that the relationship between CSM and investment efficiency differs among detailed indicator activities depending on whether or not they belong to chaebol. Research implications or Originality - It is significant that this study focused on and analyzed CSM as a determinant of investment efficiency, and examined the effects of whether or not it belongs to chaebol in the relationship between CSM and investment efficiency. Our results, which suggested that CSM can increase investment efficiency, are expected to provide important implications not only for managers but also for investors and supervisors.

• International Journal of Computer Science & Network Security
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• 제22권12호
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• pp.125-131
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• 2022

The diversity and complexity of criminal, administrative and civil cases resolved by the courts makes it difficult to develop universal automated tools for the analysis and evaluation of justice. However, big data generated in the scope of justice gives hope that this problem will be resolved as soon as possible. The big data applying makes it possible to identify typical options for resolving cases, form detailed rules for the individualization of a court decision, and correlate these rules with an abstract provisions of law. This approach allows us to somewhat overcome the contradiction between the abstract and the concrete in law, to automate the analysis of justice and to model e-justice for scientific and practical purposes. The article presents the results of using dimension reduction, SHAP value, and p-value to identify, analyze and evaluate the individualization of justice and the differentiation of legal regulation. Processing and analysis of arrays of court decisions by computational methods make it possible to identify the typical views of courts on questions of fact and questions of law. This knowledge, obtained automatically, is promising for the scientific study of justice issues, the improvement of the prescriptions of the law and the probabilistic prediction of a court decision with a known set of facts.