• Title/Summary/Keyword: earning

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Firm's Market Value Trends after Information Security Management System(ISMS) Certification acquisition (정보보호 관리체계 인증 취득 후 기업가치의 변화에 관한 연구)

  • Jo, Jung-Gi;Choi, Sang-Hyun
    • Journal of the Korea Convergence Society
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    • v.7 no.6
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    • pp.237-247
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    • 2016
  • This study analyzed quantitative effects of ISMS certification. To measure the company value change the stock data was used and the methodology of event study was also applied. Event study methodology is a method of analyzing the effects of information or public announcement about certain events on the stock market through abnormal return of stock price. First, ISMS certification was acquired followed by the measurement of abnormal excess return of company. Based on the increase or decrease of abnormal excess return, the group was classified. There are 3 types of groups("Increase", "Reduce", "Maintain"). Next, the cluster analysis was performed for each group. Cluster analysis or clustering is the task of grouping a set of objects in such a way that objects in the same group (called a cluster) are more similar (in some sense or another) to each other than to those in other groups(clusters). The purpose of this study is to have a quantitative measurement of performance of ISMS certification. So, the result of this study will be promoted a company's ISMS certification acquisition. And it would further be beneficial to your company's information security activities.

Effect of Instruction Utilizing History of Science on the Science Achievement and Attitude of Middle School Students: In the Chapter of 'Water Cycle and Weather Change (과학사 활용 수업이 과학 학업성취도와 태도에 미치는 효과; 중학교 '물의 순환과 날씨변화' 단원을 중심으로)

  • Lee, Hyun-Sun;Yoo, Jung-Moon
    • Journal of the Korean earth science society
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    • v.25 no.7
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    • pp.565-575
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    • 2004
  • The effects of education utilizing history of science on science achievement and attitudes of the ninth grade students were investigated according to their achievement level, along with the development of teaching and ;earning materials. A total of 144 ninth grade students were divided into the experiment and control group. Instructing students using history of science was performed in the experiment group, while conventional instruction was used in the control group. The scores of both pre-test and post-test were estimated by ANCOVA. Instructions applying history of science were more effective in increasing the students' science achievement and attitude than conventional instructions. In particular, the former enhanced the achievements of the upper-level students, more than it did for the middle and lower-level students. In addition, using history of science showed a better effect on higher and middle-level students, in improving their attitudes toward science, than it did for lower-level students. This study suggests that the instruction utilizing history of science should be designed based on the students' achievement level, and that various teaching and learning materials related to the instruction were helpful.

A STUDY OF THE SOFTWARE ON SCHEDULING, DIAGNOSIS, GROWTH AND TREATMENT ANALYSIS (교정환자의 관리, 진단, 성장과 치료결과 분석을 위한 software 개발에 관한 연구)

  • Yang, Won-Sik;Suhr, Cheong-Hoon;Nahm, Dong-Seok;Chang, Young-Il;Kim, Tae-Woo;Kim, Keun-Man
    • The korean journal of orthodontics
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    • v.22 no.4 s.39
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    • pp.755-778
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    • 1992
  • It is prerequisite of orthodontists to diagnose malocclusion correctly and make treatment plans accurately for treating maloccluded patients efficiently and earning more stable and better results. Recently computers were introduced in orthodontic diagnosis steps, which enabled orthodontists to get more precise diagnosis, to make more accurate treatment planning and to provide better orthodontic cares for more patients. The authors studied on the diagnostic analysis methods which have been used frequently in Korea and made a diagnostic computer program including the horizontal and/or vertical measurement of length, degrees and proportions in lateral cephalometric radiographs, the analysis of the skeletal and soft-tissue features and the evaluation of the treatment results. We also made a scheduling program for arrangement and management of patients. 40 skeletal and 24 soft-tissue landmarks were selected in a lateral cephalometric radiographs. The available analysis methods in this program are Angular analysis, Linear analysis, Ricketts analysis, Profilogram , Steiner analysis, Tweed analysis, MacNamara analysis, Open bite analysis, Kim's diagnosis, Skeleto-dental cephalometric analysis and Height & weight analysis. We suggested that this diagnostic computer program make it possible for orthodontists to get more rapid and accurate diagnostic analysis and treatment planning and for patient to earn better and more efficient orthodontic service.

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A Study on the Efficient Bossiness Strategy for BTL Project using Sensitivity Analysis of Financial Model (재무모델 민감도분석을 이용한 BTL사업에 대한 효율적 사업전략에 관한 연구)

  • Kim, Dong-Hun;Lee, Seung-Wook;Kim, Yong-Su
    • Proceedings of the Korean Institute Of Construction Engineering and Management
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    • 2008.11a
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    • pp.409-414
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    • 2008
  • The purpose of this study is to analyze the problem of BTL business through the sensitivity analysis of financial model and presented efficiency business strategy when private business owner propose their business. For this, we analyzed the sensitivity of financial model after analyzed costs of the school facility construction case for each place of business. The results of this study are as follows. 1)As the results of the sensitivity of financial model, requirement-earning rate for the results of analysis was decreased average 2.28 points (0.5%) per increasing 0.10% and Construction costs and the maintenance costs were decreased average 10.73 points (2.38%), 6.22 points(1.38%) for increasing 1billion won. 2) The Problem of BTL business according to the sensitivity analysis of financial model was analyzed that the price consultation low investments, and estimation from personal consideration caused it. So, it was analyzed to increase maintenance costs is more efficient method than to increase construction costs.

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A Case Study on the MRI Profitability of a General Hospital (한 종합병원의 MRI 채산성 사례 연구)

  • Kang, Chang-Yeol;Song, Sung-Ho;Lim, Kyeong-Tae
    • The Korean Journal of Health Service Management
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    • v.4 no.1
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    • pp.145-156
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    • 2010
  • The purpose of this study is one of high price medical equipment wished to grasp propriety factor about the MRI introduction, analyzing payability through cost accounting into compensation. It was investigated from January 1 to December 31, 2007 about the MRI of a General Hospital. Expectation availability was 23.2 cases, but actual availability did achievement more than 196.1% with 45.5 items. It is estimated that there are a lot of occurrence cases because great reasons that actual availability increases more than expectation availability is excellent resolving power than a CT, and is device that prefer to reason back that radiation damage is less in person body. The followings show the main results of this study. 1. The MRI was construed in order of cost accounting, wave and personnel expenses 45.4%, administrative expenses 53.0%, and material costs 1.6%. 2. According to CVP (Cost-volume-profit) analysis, BEP (Break Even Point) profit is 173,931,428 won for 11 months, and break even usage number of items are 37.5 cases, and separation usage number of items were confirmed by 1.4 cases. Therefore, was construed that can achieve BEP within 11 months though usage number of items keeps 1.4 items day to create the MRI's hospital operation profit. 3. Estimated limit profitability appears high by 96.7%, exceed fixed charges even if when is non-benefit and when it is benefit consider variable, is judged that the MRI's addition induction helps in hospital management enhancing earning rates.

Analyses of Science Content on Sustainable Development in Middle School Science Curriculum of 2007-Revised (2007 개정 중학교 과학과 교육과정의 지속가능발전 내용 분석)

  • Oh, Yoon-Jeong;Jang, Ji-Young;Choi, Kyung-Hee
    • Journal of The Korean Association For Science Education
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    • v.30 no.8
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    • pp.1075-1083
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    • 2010
  • This study analyzed content on sustainable development in the middle school science curriculum of 2007-Revised. Analyses criteria were developed based on literature reviews. The analyses showed that among 25 units, nine of them dealt with the topics and issues on sustainable development. However, the content had too much partiality for biology and earth science, lacking integration with other areas of science. Results of this study suggest the need for developing systemized teaching material on sustainable development that can be incorporated in the science curriculum by pursuing the following tasks: First, the educational goal of sustainable development and its need should be mentioned in the science curriculum. Second, the class content, themes, objectives, teaching-earning programs on sustainable development should be formulated. Third, within the science curriculum, the content should deal with topics beyond natural or environmental issues, to issues such as economical and socio-political so as to bring better understanding of the concepts related to sustainable development.

Utilization of Forecasting Accounting Earnings Using Artificial Neural Networks and Case-based Reasoning: Case Study on Manufacturing and Banking Industry (인공신경망과 사례기반추론을 이용한 기업회계이익의 예측효용성 분석 : 제조업과 은행업을 중심으로)

  • Choe, Yongseok;Han, Ingoo;Shin, Taeksoo
    • Journal of the Korean Operations Research and Management Science Society
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    • v.28 no.3
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    • pp.81-101
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    • 2003
  • The financial statements purpose to provide useful information to decision-making process of business managers. The value-relevant information, however, embedded in the financial statement has been often overlooked in Korea. In fact, the financial statements in Korea have been utilized for nothing but account reports to Security Supervision Boards (SSB). The objective of this study is to develop earnings forecasting models through financial statement analysis using artificial intelligence (AI). AI methods are employed in forecasting earnings: artificial neural networks (ANN) for manufacturing industry and case~based reasoning (CBR) for banking industry. The experimental results using such AI methods are as follows. Using ANN for manufacturing industry records 63.2% of hit ratio for out-of-sample, which outperforms the logistic regression by around 4%. The experiment through CBR for banking industry shows 65.0% of hit ratio that beats the statistical method by 13.2% in holdout sample. Finally, the prediction results for manufacturing industry are validated through monitoring the shift in cumulative returns of portfolios based on the earning prediction. The portfolio with the firms whose earnings are predicted to increase is designated as best portfolio and the portfolio with the earnings-decreasing firms as worst portfolio. The difference between two portfolios is about 3% of cumulative abnormal return on average. Consequently, this result showed that the financial statements in Korea contain the value-relevant information that is not reflected in stock prices.

Three-Dimensional Object Recognition System Using Shape from Stereo Algorithm (스테레오 기법을 적용한 3차원 물체인식 시스템)

  • Heo, Yun-Seok;Hong, Bong-Hwa
    • The Journal of Information Technology
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    • v.7 no.4
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    • pp.1-8
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    • 2004
  • The depth information of 3D image lost by projecting 3D-object to 2D-screen for earning image. If depth information is restored and is used to recognize 3D-object, we can make the more effective recognition system. We often use shape from stereo algorithm in order to restore this information. In this paper, we suggest 3-D object recognition system in which the 3-D Hough transform domain is employed to represent the 3-D objects. In this system, we use the moving vector of object to reduce matching time and In second matching step, the unknown input image is compared with the reference images, which is made with octree codes. Octree codes are used in volume-based representation of a three dimensional object. The result of simulation show that the proposed 3-D object recognition system provides satisfactory performance.

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Study on Mediating Effects of Relational Factors between Family Deficiency and Community Spirit in Adolescence (청소년의 결손가정 요인이 공동체의식에 미치는 영향에서 관계적 요인의 매개효과)

  • Park, Sun-Sook;Lee, Inn-Seok
    • The Journal of the Korea Contents Association
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    • v.14 no.8
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    • pp.185-196
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    • 2014
  • This study aimed to exam the mediating effects of relational factors between family deficiency and community spirit in adolescence. Relation factors were composed of some factors, parents relation, peer relation, teacher relation, neighbor relation. Using samples from Korean Youth Panel Study(KYPS) 2012, authors analyzed 4,362, 6th grader and 9th grader, with a hierarchical regression to answer research questions proposed by the study. Results showed that the level of community spirit vary with significant in gender, age, health, family deficiency. Among control factors, girls, grade, recognition of health, earning affected the community spirit. In the relationship between family deficiency and community spirit in adolescence was proven to be influential. In conclusion, the researcher's hypothesized research model between relational factors and community spirit was proved to be true. Therefore this study suggested that adolescents in family deficiency were needed to be boosted a many relational factors. Finally, it remarked the limits of the study and the suggestions for the further research direction.

A Study on Risk Analysis and Relevant Measures for the Successful Performance in Overseas Construction Projects - Including Case Analysis on A Overseas Construction Project - (해외건설 프로젝트의 성공적 수행을 위한 위험요소 및 대처방안에 대한 연구 - 해외건설 사례분석을 포함하여 -)

  • Kim, Sang-Man
    • THE INTERNATIONAL COMMERCE & LAW REVIEW
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    • v.50
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    • pp.215-250
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    • 2011
  • Korean won overseas construction projects worth 71.6 billion US Dollars in 2010, which exceeded that of 2009 by 45.6%. An overseas construction project is a transaction of large scale, long term project, many parties participating, deferred payment, and of high-technology. It contributes to foreign currency earning, and also leads the nation's export restructuring work towards high value-added one. There are various kinds of risks towards the relevant parties respectively, which are key elements in successfully performing the overseas construction project. There are completion risk, financing risk, operating risk, revenue risk etc, in an employer's place. A contractor may be confronted with payment risk, issuance risk of performance bond, financing risk, performance risk of sub-contractors, and exchange rate risk. In lenders place there are repayment risk, completion risk, and political risk in the host country. In order to mitigate risks, the parties shall take relevant measures or require relevant securities. A contractor needs to evaluate the credibility of an employer in respect of payment risk, and can also request export insurance cover by the Korea Trade Insurance Corporation(the former 'Korea Export Insurance Corporation"). An employer can require a contractor to provide performance bond in respect of completion risk, and employ a well-known first class bank as a mandated arranger to arrange financing with regard to completion risk. Lenders needs to evaluate the credibility of an employer and accomplish feasibility study of the project. Lenders can request insurance cover from export credit agency. Once the parties assess the respective risks and obtain relevant securities, the project will be successfully completed. The success of the project will be sure to bring the parties involved enormous profits and another opportunity to participate in overseas construction project afterwards.

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