• The Journal of Asian Finance, Economics and Business
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• v.7 no.7
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• pp.219-228
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• 2020

The purpose of this research is to examines the effect of the audit offer and simultaneous tax services from auditors on the firm value of clients. To test this hypothesis, we used the samples of the auditors' tax services selected from firms listed on the securities markets of Korea. We use the methodology of regression analysis. The major findings are as follows. First, TAX_SER has a positive relationship with the firm value. The knowledge and experience resulting from the offer of audit services are applied to the process of offering tax services to enhance the professionalism of audit and tax services. Second, the analysis was performed to determine if the type of tax services from auditors and the type of listed markets make any difference in the effect of TAX_SER1 on TQ; the study has revealed that only tax adjustment has a positive effect on TQ in the type of tax services. Depending on the type of listed markets, TAX_SER1 has been found to have a differential effect on the firm value. The results show that investors might decide to invest in those firms where the auditor could increase the firm value through audit and tax services.

• KOREAN JOURNAL OF PACKAGING SCIENCE & TECHNOLOGY
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• v.15 no.2
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• pp.67-73
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• 2009

The introduction of radio frequency identification (RFID) technology into cold chain system will be essentials for the better quality preservation of chilled products in the near future. The object of this study is to analyze the trends of international standardization activity for cold chain system and RFID packaging. The standardization of RFID technology is related to SC31 of ISO/IEC JTC1. The established standard from EPCglobal includes the air interface of UHF substitute actors, the control of EPC tag data and the event collected from RFID readers, the directory services and information storage of ONS and EPCIS, and securities. Also, EPC standards include the sensor functions of the cold chain. In Korea, the RFID packaging related techniques and their engineering standard are less studied as compared with Europe or North America. For effective application of RFID in the cold chain and packaging, scientific and systematic researches on RFID, including technical standards for domestic RFID frequency, will be key elements for preoccupation of these application techniques.

• The Korean Journal of Applied Statistics
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• v.21 no.6
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• pp.981-996
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• 2008

Statistical matching techniques whose aim is to achieve a complete data file from different sources. Since the statistical matching method proposed by Rubin (1986) assumes the multivariate normality for data, using this method to data which violates the assumption would involve some problems. This research proposed the statistical matching method using robust regression as an alternative to the linear regression. Furthermore, we carried out a simulation study to compare the performance of the robust regression model and the linear regression model for the statistical matching.

• The Korean Journal of Applied Statistics
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• v.26 no.1
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• pp.187-200
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• 2013

In this paper, we deal with the problem of deciding a hedging volatility for ATM plain options when we hedge those options based on geometric Brownian motion. For this, we study the relation between hedging volatility and hedge profit&loss(P&L) as well as perform Monte Carlo simulations and real data analysis to examine how differently hedge P&L is affected by the selection of hedging volatility. In conclusion, using a relatively low hedging volatility is found to be more favorable for hedge P&L when underlying asset prices are expected to be range bound; however, a relatively high volatility is found to be favorable when underlying asset prices are expected to move on a trend.

• Journal of Fashion Business
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• v.15 no.3
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• pp.125-141
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• 2011

This paper is to focus the financial ratio analysis of the Korean textile and apparel companies due to fast changing domestic industry. Financial ratios are playing a pivotal role in management analysis to assess the present conditions to predict the future. Subjects are belonging to textile and apparel manufacturers based on Firm Classification Standard while registered as securities listed-firms or Kosdaq-listed firms under the Electronic Notification System of Korean Banking Supervisory Authority. 41 companies' data have been analyzed including 17 apparel companies and 24 textile companies. 14 representative financial ratios are analyzed. In this paper, financial ratios can be classified into four categories as follows: stability ratios, profitability ratios, growth ratios and activity ratios. The independent t-test was performed using SPSS 18 for a 10 year simple arithmetic average. The following conclusion has reached regarding aspects of management conditions and performances. When compared the ratios indicating stability, textile and apparel companies did not show much difference in debt ratio and the ratio of earning to interests. However, when compared the profitability ratios measuring the ability to produce incomes, apparel companies showed higher ratios than textile companies. Thus it is important to recognize financial characteristics of each industry.

• The Journal of the Korea Contents Association
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• v.15 no.3
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• pp.327-335
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• 2015

This study analyzed symbolically the TV advertisement of disabled model from the point of view of the advertising communication of the consumers. Depending on the characteristics of the semiotics square of Greimas, the flow of the value of consumption of people with TV advertisement of disabled model, protective value, non-protective value, existence value, non-existence value such as ${\infty}$ re-protective value in the presence value it will move the form. The results from this study showed that SK Telecom TV ad (wheelchair basketball) is existence value, the iPhone 4 (lovers) is non-protective value, Samsung Securities (campaign) is protective value and Sonata automotive TV ad (Sonata Touchable Music Sheet) shows the non-existence value.

• Journal of Korea Game Society
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• v.20 no.5
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• pp.3-12
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• 2020

The introduction of 5G greatly reduced service traffic speed and capacity problems. In this communication environment, the market demand for cloud games is increasing, and cloud games are considered as a replacement for mobile games in the future. This study explains the changes in the game industry, and the characteristics and market status of cloud games. Next, this study suggests competitive advantage elements for cloud games market. We expect that this study could help make decisions related to policy support for the cloud game market and industry.

• Management & Information Systems Review
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• v.8
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• pp.167-186
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• 2002

Since first introduced on July 1974, consolidated financial statements had been concluded or not depending on decision-makings by companies. But the Securities and Exchange Law as revised on April 1992 specified that any listed corporation must add consolidated financial statements and their auditor's opinion to its business report. foreign-based corporations became subject to the conclusion of the sheets and equity method from the time of business closing on Dec. 1995. Now all of domestic and foreign-based corporations, whether they are controlling or controlled businesses, are subject to consolidated financial statements. Business bankruptcies and restructuring under the economic crisis since the late 1997 raised the necessity of the increased reliability and transparency of consolidated accounting information and significantly changed contents of consolidated audit report. An analysis over the past three years shows that auditor's opinions about consolidated financial sheets are mostly qualified opinions whose proportion is being gradually decreased, while rejected opinions are annually increasing in proportion. When compared to the year of 1998, the numbers of those controlled businesses, and companies under the equity method were all decreased, but rather increased when determined on the basis of such numbers per a corporation. This suggests that corporations are promoting business diversification through business separation and share acquisition and advancing into foreign markets as well as domestic ones. Especially, special contents included in consolidated auditing report show a tendency to increase annually. Based on all these findings, the strengthening of accounting regulation will lead to providing more reliable information related to auditor's opinion about consolidated financial statements and raising the information effectiveness and validity of the statements as publicly notified.

• Journal of the Korea Society of Computer and Information
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• v.11 no.2 s.40
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• pp.223-230
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• 2006

Portable Internet is a new service providing a high-speed wireless Internet service. The high-speed wireless Internet service guarantees terminal mobility. Portable Internet is expected to commercialize in 2005. Network expansion and terminal mobility should be guaranteed in of order to efficiently introduce and distribute portable Internet service. Accordingly, the thesis suggests a mechanism which applies mobile IPv6 technology and supports inter-domain authorization In order to guarantee expansion and mobility of portable Internet. The suggested mechanism applies diameter protocol to the mobile IPv6 to improve securities. Also, The suggested mechanism safely transmits data at the minimal signal number, to guarantee the data secrecy.

• Proceedings of the Korea Society for Industrial Systems Conference
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• 2001.05a
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• pp.77-83
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• 2001

In recent years, the AES in North America and the NESSIE project in Europe have been in progress. Six proposals have been submitted to the NESSIE project including the LILI-128 by Simpson in Australia in the synchronous stream cipher category. These proposals tend towards a design with parallelism of the algorithms in order to facilitate speed-up. In this paper, we consider the PS-LFSR and propose the effective implementation of various nonlinear combiners: memoryless-nonlinear combiner, memory-nonlinear combiner, nonlinear filter function, and clock-controlled function. Finally, we propose m-parallel SUM-BSG and LILI-l28's parallel implementation as examples, and we determine their securities and performances.