• 경영과정보연구
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• 제6권
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• pp.137-162
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• 2001

Our business conglomerates are sharing their fates economically because of mutual debt warranty among their own affiliates and excessive financial loans. For this reason, it is inevitably restrictive to obtain the whole information on such conglomerates by individual and consolidated financial statements. To solve this problem, the system of combined financial statement was introduced through modifications of the Act of the outside audit of corporations in 1988. As a result, 15 out of this nation's 30 major business conglomerates prepared and submitted their own combined financial statements. In this paper, all financial statements are grouped into financial and non-financial parts, based on characteristics of business control and combined financial statement. Then the business size, financial rate and internal transactions for each of the conglomerates are analyzed, based on which problems of the combined financial statement as announced publicly are clarified. For the system, this study suggests improvement points such as a sufficient publication of any possible situations and interest coordination caused between the date of business settlement and that of preparing combined financial statements by applying principles of sharing to the evaluation of valuable instrument papers for investment and by determining the amount, 5% accounting for the total amount of debt warranty, foreign exchange assets and debts.

• The Journal of Asian Finance, Economics and Business
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• 제7권11호
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• pp.185-194
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• 2020

This study aims to find out whether political parties apply financial reports under PSAK (Statement of Financial Accounting Standards) No. 45. The Stewardship Theory provides the analytical framework. The objects in this study were 16 Yogyakarta City Political Parties in the Special Region of Yogyakarta, with the total number of 64 respondents. The application for processing data in this study used SPSS 22 version. Based on the results of analyzing data, H1, which had a sig (2-tailed) value of 0.026 <0.05, then H0, stating that there was an influence of the statement of financial position on the implementation of PSAK, was rejected. H2 had a sig (2-tailed) value of 0.116> 0.05, so that H0, stating that there was no significant effect of the activity report on the implementation of PSAK, was accepted. H3 had a sig (2-tailed) value of 0.027 <0.05, meaning that it rejected H0, which stated that there was a significant effect of the cash flow statement on the implementation of PSAK. Furthermore, H4 had a sig (2-tailed) value of 0.744> 0.05, indicating that H0 was accepted, stating that there was a significant effect of notes to the financial statements on the implementation of PSAK.

• 한국조경학회지
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• 제27권5호
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• pp.66-79
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• 2000

Landscape impact assessment(LIA) is an aid to decision-making. For the decision maker, LIA provides a scientific examination of the predicted landscape implications of a proposed action and of the mitigation measures, before a decision is taken. Thus, the efficacy of LIA depends on the scientific credibility of the prediction and mitigation measures described in the landscape impact statement. The purpose of this paper was to examine the efficacy of LIA through the content analysis of prediction and mitigation measures in the selected 39 landscape impact statements and 34 environmental impact statements. The content of the selected statements was analyzed in terms of the quantification, precision, significance, and likelihood. The results showed that both prediction and mitigation measures were very low in the scientific credibility. Specifically, the prediction was ambiguously described without scientific probability, and the effect of mitigation measures was not specifically presented in the reports. Thus, landscape impact statement can not give credible information in the decision making process, which weakens the efficacy as an aid to decision-making. Based on the results, several suggestions were presented to enhance the efficacy of LIA.

• 한국정보처리학회논문지
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• 제1권1호
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• pp.38-49
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• 1994

기존 포트란 프로그램을 벡터 처리 가능한 코드인 벡트란으로 변환시키는데 있어 서 가장 문제가 되는 것은 루프내에서 제어의 분기가 발생하는 경우 조건적 전달이 일어난다는 것이다. 조건적 전단이란 어떤 문장의 실행이 다른 문장내의 변수 값에 의 해 이루어지는 제어 의존성으로, 본 논문은 루프내부의 조건적 제어를 제거하기 위한 알고리즘과 조건적 할당문을 이용하였을 때 그 내부의 복잡한 조건에 대한 단순화 알 고리즘을 제시한다. 이 때 조건적 할당문의 조건은 부울 변수(2-상태)뿐 아니라 3가지 이상의 상태를 나타내는 n-상태변수를 통하여 나타낸다.

• 환경영향평가
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• 제19권2호
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• pp.141-151
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• 2010

It has been pointed out that the process of environmental impact assessment in Korea has been less of equity and balance between stakeholders, and less of objective validity in writing impact statement and in holding consultations. Thus this study has intended to find improvement measures regarding the processes of EIS documentation and holding consultations between stakeholders during environmental impact assessment process. To achieve this goal this study carried out expert survey method to analyze validity and suitability of suggested measures in accordance with the problems found through reviewing related literatures. This study has found major improvement measures including transferring the responsibility to write impact statement and to hold consultations from project promoters to the third party (impact assessment committee) composed of related stakeholders without project promoters. The developers need to pay for all expenses to proceed impact assessment.

• 정보보호학회논문지
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• 제19권6호
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• pp.63-70
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• 2009

최근의 연구는 RSA와 같은 암호 시스템에서 멱승 알고리즘을 구현할 경우 물리적 공격에 취약하여 비밀 키를 노출할 수 있음을 보이고 있다. 특히, Schmidt와 Hurbst는 RSA 이진 멱승(binary exponentiation) 실행시 수행하는 제곱(squaring) 연산을 건너뛰게 하여 얻은 오류 서명값을 이용하여 비밀 키를 얻을 수 있음을 실험적으로 보였다. 본 논문에서는 Schmidt와 Hurbst의 공격 가정에 기반하여 곱셈(multiplication) 연산이나 반복 제어문 연산을 건너뛰어 비밀 키를 공격하는 방법을 제안한다. 또한, 반복 제어문을 건너뛰는 오류 공격을 확장하여 단순 전력 분석 공격(simple power analysis)공격에 대응하기 위해 제안된 몽고메리(Montgomery ladder) 멱승 알고리즘도 공격할 수 있음을 보인다.

• 아태비즈니스연구
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• 제12권3호
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• pp.193-212
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• 2021

Purpose - This study investigates the effect of auditor change on client firm's accounting (financial statement) comparability. Design/methodology/approach - The comparability of accounting information is measured by the difference in accruals between the two firms. Additionally, the study uses earnings-stock return relationship as another proxy of accounting comparability. In particular, the paper examines whether there is a systematic difference between initial audit years and the other years with respect to the client firm's accounting comparability. Moreover, current study tests how changes in auditor size or industry expertise before and after the switch of auditors affect the accounting comparability. Findings - The results show that the level of accounting comparability is lower in the year of auditor change than in the other years. Furthermore, this lower level of comparability is derived by the observations that switch their auditors from non-Big4 to non-Big4 or from non-specialist to non-specialist. These results are consistent when accounting comparability is measured by different proxies. Research implications or Originality - The findings of this study provide important policy implications for the regulations related with auditor selection.

• 한국프랜차이즈경영연구
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• 제15권1호
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• pp.61-78
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• 2024

Purpose: Dining out at restaurants was limited during the COVID-19 period. In order to confirm the impact of COVID-19 on the chicken market, this study selected three chicken companies, Kyochon, BBQ, and BHC, and conducted financial statement analysis and regression analysis. Research design and methodology: Each company's financial statements were divided into before and after COVID-19, and the rate of change and financial ratio for each item were calculated to see if there were any significant changes, and the impact of COVID-19 on each company's sales was identified through regression analysis. Result: As a result of the study, the increase in sales and assets of each company continued, and the influence of COVID-19 could be confirmed through regression analysis. It can be inferred that COVID-19 indeed affected the expansion of the chicken market. Conclusion: Therefore, it was confirmed through this study that COVID-19 had a significant effect on the growth of the chicken market. While individual chicken small business owners are grappling with declining sales per outlet, the decline of commercial areas, and a surge in closures, the broader chicken franchise industry is witnessing a surge in demand and business expansion prompted by the pandemic.

• 한국병원경영학회지
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• 제18권1호
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• pp.70-87
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• 2013

This study investigated contents of mission statements for Strategic Management of hospitals in Korea and Japan. For the study, 44 tertiary care hospitals in korea, which were accredited by the Ministry of Health and Welfare, were selected. And 83 special functioning hospitals in Japan, which were approved by the Minister of Health, Labour and Welfare, were included. Both quantitative and qualitative analyses were conducted by classifying 5 components of the mission statement; market, service, philosophy, image, contribution. Findings from this study are as follow. First, hospitals in Korea emphasized image(93.2%) and philosophy(81.8%) components in their mission statements, whereas hospitals in Japan highlighted components of service(89.2%) and market(72.3%). In detail, mission statements of Korean tertiary care hospitals describe the components of hospital's image (93.2%), philosophy(81.8%), contribution(56.8%), market(22.7%) and service (18.2%) in order. On the other hand, mission statements of Japanese special functioning hospitals describe hospital's service(89.2%), market(72.3%), contribution(61.4%), image (49.4%) and philosophy(34.9%), respectively. Second, as results of Content analysis, there were some differences in mission statements of hospitals between two countries, and it is mainly from the divergences of standards for recognition of medical institutions, environmental factors, and different ways of mission statement description. For strategic hospital management, carrying out innovative restructuring organization or promoting of research and training for medical development is considered as a desirable approach. However, clear description of mission statement is more important and it is required for effective control and managing organization. And then the mission should be communicated within an organization so all internal members understand it and put their efforts to achieve the mission of organization. In conclusion, it is recommended that a leader and senior managers should re-evaluate its mission statement whether it reflects characteristics of an organization. In addition, a mission statement should be created or improved based on critical decision, as well as it should be clearly shared within an organization in order to become a future oriented organizations.

• 대한화학회지
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• 제61권2호
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• pp.65-76
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• 2017

본 연구는 학생들이 Brønsted-Lowry 산, 염기 학습에 어려움을 갖는 요인을 각 정의가 갖는 관점을 중심으로 알아보았다. 이를 알아보기 위해 학생의 학습에 많은 영향을 주는 교과서의 진술방식과 교사의 인식을 연구대상으로 하였다. 교과서는 Brønsted-Lowry 정의가 다루어지는 화학 I 4종과 EBS 2종이 분석되었으며, 교사는 Brønsted-Lowry 정의를 가르친 경험이 있는 24명의 교사를 대상으로 하였다. 교과서 분석 결과 (1) 정의의 관점이 배제된 진술 방식, (2) 아레니우스 정의로 수렴화된 진술 방식을 보였다. 교사의 인식 분석 결과 (1) 관점이 하나인 교사들, (2) 다양한 정의의 공존에 대한 이유를 인식하지 못한 교사이었다. 이는 Arrhenius와 Brønsted-Lowry 정의의 각 관점을 인식하지 못함으로 설명될 수 있다. 학생의 Brønsted-Lowry 학습을 신장시키기 위해서는 학생들이 각 정의에 맞는 관점을 획득해야 한다. 이를 위해 각 정의의 관점을 획득할 수 있는 예비교사 양성과정과정의의 관점에 맞는 교과서 진술 방식의 수정을 제안하고자 한다.