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Risk Structure Analysis for Cost of Capital : A Demonstrative Study using Financial Indices

  • Ling, Feng;Suzuki, Tomomichi;Ojima, Yoshikazu
    • International Journal of Quality Innovation
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    • 제7권3호
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    • pp.1-14
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    • 2006
  • Economic value added (EVA) is introduced on two levels: as index for evaluation of corporation and as index for evaluation of business unit. In the latter case, application of one and the same cost of capital to all business units of a business corporation may be possible, but it is a fundamental policy for EVA to apply different cost of capital to business units with different risks. Estimate of cost of capital of business units is a problem to be resolved. The author, focusing on the question of the estimate of cost of capital of business units, has conducted a demonstrative study on risk structure of cost of capital estimates by using financial indices of Japanese manufacturers (37 automotive industries, 141 electrical and electronic machinery industries, 63 food processing industries, 98 chemical industries, 125 general machinery industries) for a period of 5 years from 1995 to 1999. The author presumes that $\beta$ is explained by a regression formula ${\beta}=B_0+{\Sigma}B_iY_i+{\alpha}$ ($Y_i$: financial indices) and selects 40 explanatory variables from financial statements as risk components. Using their financial indices, the author concludes through a series of statistical analyses that there is a good likelihood of estimating cost of capital for Japanese industries and is convinced that it will lead to more reliable and practical results by assigning averages and variances to 40 primary financial indices for a period of 3 to 5 years selected in this demonstrative study.

한국산(韓國産) 고등균류(高等菌類)의 우리나라 이름 (The Common Names of Korean Higher Fungi)

  • 이지열
    • 한국균학회지
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    • 제3권1호
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    • pp.27-30
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    • 1975
  • 1957년(年)에 저자(著者)가 발표(發表)한 한국균심목록중 49종(種)이 아직 우라나라 이름이 었으므로 이를 신칭(新稱)하고자 1974년(年) 11월(月) 30일(日) 제(第)3회(回) 한국균학회학술발표회(韓國菌學會學術發表會)에 제안발표(提案發表)하여 명명(命名)하였다(Part I). 또 최근(最近)에 저자(著者)들에 의하여 연구(硏究)된 기록종(記錄種) 16종(種)도 명명(命名)하였다(Part II). 부록(附錄) I에는 홍순우(洪淳佑), 정학성(鄭學聲) 동(同) II에는 이응래(李應來), 정학성(鄭學聲)이 발표(發表) 명명(命名)한 보통명(普通名)을, 그리고 동(同) III에는 임정한(林鼎漢)의 기록(記錄) 5종(種)을 저자(著者)가 명명(命名)한 것을 첨가(添加)하였다.

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Forty-five Years of HPM Activities: A Semi-personal Reflection on What I Saw, What I Heard and What I Learn

  • Keung, Siu Man
    • 한국수학사학회지
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    • 제33권5호
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    • pp.261-275
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    • 2020
  • HPM (History and Pedagogy of Mathematics) activities deal with integrating the history of mathematics with the teaching and learning of mathematics. As a teacher of mathematics the author will share his personal experience in the engagement of HPM activities during the past forty-five years with fellow teachers who are interested in such activities and who may wish to know how another teacher goes about doing it.

MRI에 의한 모음의 성도 단면적 측정 및 면적 변이에 따른 합성 연구 (Measurement of the vocal tract area of vowels By MRI and their synthesis by area variation)

  • 양병곤
    • 음성과학
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    • 제4권1호
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    • pp.19-34
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    • 1998
  • The author collected and compared midsagittal, coronal, coronal oblique, and transversal images of Korean monophthongs /a, i, e, o, u, i, v/ produced by a healthy male speaker using 1.5 T MR, VISION. Area was measured by computer software after tracing the cross-section at different points along the tract. Results showed that the width of the oral and pharyngeal cavities varied compensatorily from each other on the midsagittal dimension. Formant frequency values estimated from the area functions of the seven vowels showed a strong correlation (r=0.978) with those analyzed from the spoken vowels. Moreover, almost all of 35 students who listened to the synthesized vowels from area data perceived the synthesized vowels as equivalent to the spoken ones. Movement of constriction points of vowel /u/ with wider lip opening sounded /i/ and led to slight changes in vowel quality. Jaw and tongue movement led to major volume variation with an anatomical limitation. Each comer vowel varied systematically from a somewhat constant volume of the average area. Thus, the author proposed that any simulation studies related to vocal tract area variation should reflect its constant volume. The results may be helpful to verify exact measurement of the vocal tract area through vowel synthesis and a simulation study before having any operation of the vocal tract.

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재발성 자연 기흉에 대한 정중액과 개흉술과 비디오 흉강경수술의 비교연구 (Clinical Study after Video-Assisted Thoracic Surgery and Mid-Axillary Thoracotomy for Recurrent Spontaneous Pneumothorax)

  • 이정상
    • Journal of Chest Surgery
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    • 제32권1호
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    • pp.43-48
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    • 1999
  • 배경: 정중액와 개흉술 및 근래에 많이 시술되는 비디오흉강경수술은 기존 개흉술과 달리 덜 침습적인 수술방법으로 절개 창상이 적으며, 수술 후 동통, 무기폐, 창상감염, 출혈 등이 적고, 입원기간이 단축되며, 미용면에서 유리한 점이 많아 일부 흉부질환에서 선호되는 시술이다. 대상 및 방법: 보라매병원에서는 기존 개흉술중 덜 침습적인 수술요법으로서의 정중액와 개흉술 30례와 비데오흉강경 수술 30례를 연령 18세에서 25세사이의 재발생 자연기흉에 대한 임상례에서 비교연구 하였다. 1992년 1월부터 1993년 12월까지 83명의 기흉수술환자중 18∼25세 사이 30명에 대한 정중액와 개흉술 제 I군과 1994년 1월부터 1995년 8월까지 101례의 비데오 흉강경수술중 56명의 기흉수술에서 18세부터 25세사이 30명 제 II군을 비교검토하였다. 결과: 1) 수술전 흉관거치기간은 제 I군은 2일에서 15일(평균 4.69 2.72일), 제 II군은 2일에서 12일(평균 4.60 2.87일)로서 통계적으로 의미가 없었으며, 2) 수술시간은 피부절개부터 피부봉합까지 제 I군은 40분에서 150분(평균 84.79 21.70분), 제 II군은 58분에서 120분(평균 108.82 42.02분)으로 통계적으로 의미가 있었으며(P<0.0001), 3) 수술후 24시간 흉관배액은 제 I군에서 65 ml부터 400 ml(평균 220.76 106.73 ml), 제 II군에서 70 ml부터 320 ml(평균 260.63 233.18 ml)로서 통계적으로 의미가 없었으며, 4) 수술후 24시간 요구된 Tarasyn 진통제 용량이 제 I군은 0앰플에서 5앰플(평균 1.38 1.32앰플)이며, 제 II군은 0앰플에서 4앰플(평균 0.72 1.02 앰플) 로 통계적으로 의미가 있었으며(P<0.05), 5) 수술후 흉관 거치기간은 제 I군은 3일에서 17일(평균 5.45 3.09일), 제 II군은 2일에서 14일(평균 4.75 3.1일)로서 통계적 의미가 없었다. 6) 수술후 사용한 자동봉합기는 제 I군은 0개에서 3개(평균 1.31 0.06개), 제 II군은 0개에서 11개(평균 3.41 2.37개)로서 통계적 의미가 있었다(P<0.0001). 7) 수술후 합병증은 제 I군에서 12일이상 공기누출이 2례 있었고(6.6%), 제 II군에서는 없었다. 8) 수술후 기흉재발율은 제 I, 제 II군 각각 1례씩 있었다(3.3%). 결론: 이상의 비교검토결과 18세부터 25세 사이의 재발성기흉환자에 있어서 비디오흉강경 수술요법은 정중액와 개흉술에 비하여, 통계적으로 의미있게, 수술시간이 길고, 자동봉합기 사용량이 많고, 수술후 진통제 사용량이 적었으며, 나머지 상기비교지수에서는 통계적으로 차이가 없었다.

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동아시아를 제외한 국가에서 보완대체의학 중재를 포함한 소아 대상 임상진료지침의 현황 보고 (The Current State of Clinical Practice Guidelines on Complementary and Alternative Medicine in Paediatrics in Countries except East Asia)

  • 심수보;이주아;이혜림
    • 대한한방소아과학회지
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    • 제34권2호
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    • pp.75-85
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    • 2020
  • Objectives Although clinical practice guidelines (CPGs) are becoming crucial in medical decision-making worldwide, there are very few development guidelines for children. Therefore, this preliminary study aimed to assess the status of worldwide except east asia-CPGs recommending complementary and alternative medicine interventions (CAM-i) in children worldwide except east asia in order to help developing Korean medicine CPGs (KMCPGs) for children. Methods To identify the current status of CPGs including CAM-i that have been developed so far, the author searched the related databases, and selected CPGs for children. The data related to the status of evidence-based CPGs, the materials related to the characteristics of CAM-i, and the details of recommendations for CAM-i were selected from the obtained findings. Results A total of 106 CPGs were identified based on the searches, of which 11 were finally selected as pediatric CPGs. These pediatric CPGs have been developed since 2007 to target various diseases. The countries developing these CPGs include the United Kingdom, Scotland, Australia, and the United States, with the U.K. having the largest share. The majority of CPGs used MEDLINE, Embase, and Cochrane library as databases. The most frequently recommended topic was acupuncture, followed by herbal medicine. Many CPGs suggested that more research was needed. Conclusions Through this study, the author was able to identify the characteristics of the developed pediatric CPGs that include CAM-i. More preceding studies are needed for the development of pediatric KMCPGs. It is hoped that this report can be used as the foundation for future development of pediatric KMCPGs.

구순문에 의한 개인식별에 관한 연구 (A Study on Personal Identification by Means of Lip Prints)

  • 김계종;김종열
    • Journal of Oral Medicine and Pain
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    • 제8권1호
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    • pp.107-120
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    • 1983
  • The Author had tried to classify lip print patterne of 380 persons aged from 3 to 71 for detecting possibility of individual identification. The results were as follows: 1. The incidency of lip print patterne by means of the Tsuchihashi modifiation method was high in type I, type Ⅱ,typeⅢ,type I`, typeⅣ, typeⅤ, respectively. 2. Any of lip print had no same shape. 3. No same shape of lip print was found even family members. 4. The shapes of lip prints were unchangeable in the period of 5 months.

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선체 종강도에 관한 연구(I) (A Study on the Longitudinal Strength of the Ship Hull(I))

  • 고윤섭
    • 한국항해학회지
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    • 제8권2호
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    • pp.43-50
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    • 1984
  • When the static load is applied to the ship's hull the deflection due to the bending moment from longitudinal direction has not been considered in the usual calculation of maximum bending moment. In fact, however, the deflection of ship's hull must be affected by the above-stated bending moment, and in this case the value of the maximum bending moment would be lessened in comparision with the result of usual calculation. In this paper, the author at first calculated the difference between the two values in case of rectangular barge, and suggested a practical criterion of longitudinal strength.

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제 1 소구치 발치를 동반한 제 I 급 교정 치료 환자의 치료후 악궁의 형태에 관한 연구 (AN EXPERIMENTAL STUDY OF IDEAL ARCH FORM OF THE CLASS I MALOCCLUSION PATIENTS WITH FIRST PREMOLAR EXTRACTION)

  • 박영철;김형돈
    • 대한치과교정학회지
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    • 제24권4호
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    • pp.819-826
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    • 1994
  • This study was designed to get the knowledges of the ideal arch form of the class I malocclusion patients of Koreans with first premolar extraction. The subjects consisted of 98 individuals with class I malocclusion with first premolar extraction. The results were as follows ; 1 Author found the ideal arch shape of the class I malocclusion patients with first premolar extraction. 2. Equations of ideal arch form of the class I malocclusion patients with first premolar extraction were obtained from SPSS.

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광주.전남 전통 음식을 연계한 농촌 관광 프로그램에 관한 연구 (On the Programs of Green Tourism Involving the Traditional Cuisine of Gwangju/Chonnam Provinces)

  • 이선호
    • 한국조리학회지
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    • 제12권1호
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    • pp.68-81
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    • 2006
  • The purpose of this paper is to explore the possibility that green tourism involving traditional local foods could help reinvigorate local economy. The author examines some examples of developed countries to develop tour programs of the rural community and systematizes the local cuisine of Gwangju and Chonnam provinces. The source materials for this research include the data from the Office of Rural Development and interviews with the people concerned in June to July, 2005. The author starts with the literature review of written documents from various sources including the government, the Chonnam local government, periodicals and the internet. It seems necessary that we develop green tours involving unique local cuisines. To that purpose, the author claims that a variety of programs should be developed; (i) a public demonstration of traditional local foods, (ii) a hands-on experience program in which people can learn and cook by themselves, (iii) a tasting program of organic food and chemical-free produce, (iv) a program developing well-being food, and (v) lectures on healthy foods. The development of such green tours connected with the local cuisine will help vitalize the local economy and maintain tradition of the local cuisine.

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