• 전자공학회논문지C
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• 제34C권11호
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• pp.29-38
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• 1997

As the trend of the automation is increasing, the usage of the programmable automation equipments like programmable controller(PC), numerical controller(NC), distributed control systems(DCS) and robot controller is greatly expanding in the area of the industrial equipments. But the development of the programing language for the programmable automatic equipment is rarely accomplished. In this paper, we propose design and implementation technique of the real-time mechanism control language by adding time constraint constructs and timing analysis constructs ot conditional statement and iteration statement of a programming language. Moreover, we made it possible to predict plausibility of time constraint constructs of a real time application program at compilation time and developing execution time analysiss technique.

• 대한가정학회지
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• 제41권1호
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• pp.39-58
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• 2003

This study investigated the effects of the householder's age as a proxy for the family life cycle stage variable and the householder's occupation on the household financial structures. Household financial structures are analyzed by the components of two financial statements(the income and expense statement and the balance sheet statement) and selected financial ratios. The data came from the 1998 Korean Household Panel Study. It was found that the age profiles of household finances such as household income, expenditure, savings and consumption rate, financial assets, real assets and home ownership, debt and net worth usually vary according the householder's occupation. The ratios of debt repayment and the liquidity ratios also vary in part as age changes for each occupational group.

• 유통과학연구
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• 제17권11호
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• pp.73-79
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• 2019

Purpose: The purpose of this study was evaluated to compare the predictive power of distress prediction models by using discriminant analysis method and logit analysis method for food service franchise industry in Korea. Research design, data and methodology: Forty-six food service franchise industry with high sales volume in the 2017 were selected as the sample food service franchise industry for analysis. The fourteen financial ratios for analysis were calculated from the data in the 2017 statement of financial position and income statement of forty-six food service franchise industry in Korea. The fourteen financial ratios were used as sample data and analyzed by t-test. As a result seven statistically significant independent variables were chosen. The analysis method of the distress prediction model was performed by logit analysis and multiple discriminant analysis. Results: The difference between the average value of fourteen financial ratios of forty-six food service franchise industry was tested through t-test in order to extract variables that are classified as top-leveled and failure food service franchise industry among the financial ratios. As a result of the univariate test appears that the variables which differentiate the top-leveled food service franchise industry to failure food service industry are income to stockholders' equity, operating income to sales, current ratio, net income to assets, cash flows from operating activities, growth rate of operating income, and total assets turnover. The statistical significances of the seven financial ratio independent variables were also confirmed by logit analysis and discriminant analysis. Conclusions: The analysis results of the prediction accuracy of each distress prediction model in this study showed that the forecast accuracy of the prediction model by the discriminant analysis method was 84.8% and 89.1% by the logit analysis method, indicating that the logit analysis method has higher distress predictability than the discriminant analysis method. Comparing the previous distress prediction capability, which ranges from 75% to 85% by discriminant analysis and logit analysis, this study's prediction capacity, which is 84.8% in the discriminant analysis, and 89.1% in logit analysis, is found to belong to the range of previous study's prediction capacity range and is considered high number.

• 환경영향평가
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• 제6권2호
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• pp.189-196
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• 1997

• 제어로봇시스템학회:학술대회논문집
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• 제어로봇시스템학회 2002년도 ICCAS
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• pp.64.4-64
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• 2002

$\textbullet$ Contents 1 Introduction $\textbullet$ Contents 2 Problem Statement $\textbullet$ Contents 3 Adaptive Output Feedback Control Design $\textbullet$ Contents 4 Stability analysis $\textbullet$ Contents 5 Simulation Result $\textbullet$ Contents 6 Conclusions

• 한국심리학회지:법
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• 제12권2호
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• pp.121-149
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• 2021

진술의 진실성을 평가하는 절차인 진술타당도분석(Statement Validity Analysis: SVA)은 국내외 범죄 수사와 법정 상황에서 활용되고 있다. SVA 절차 중 내용분석 단계에서는 준거기반내용분석(Criteria-Based Content Analysis: CBCA) 준거를 사용하여 진술에서 실제 경험에 기반하였을 때 나타나는 특징들이 현출되는지를 평가한다. CBCA 준거의 변별력과 효과크기에 대한 국내 연구는 다양한 패러다임으로 이루어졌지만, 그 연구 결과들의 일관성은 여전히 검증되지 않았다. 이에 본 연구에서는 국내에서 관련 연구가 시작된 2004년부터 2020년까지 수행된 CBCA 준거 관련 연구들(14개의 연구자료)에 대한 메타분석을 실시하였다. 연구결과, CBCA 총점이 진실과 작화를 성공적으로 변별해내고 있었다. 준거별로는, 네 개의 준거(3번, 4번, 10번, 12번; 모두 인지적 준거)에서 정적(+)인 효과크기가 유의미했다. 그러나 18번 준거(동기적 준거)는 CBCA의 기본 가정과는 반대로, 효과크기가 부적(-)으로 유의미한 것으로 나타났다. 또한, 조절효과분석이 가능한 열한 개의 준거(2번~9번, 12번, 13번, 15번) 각각에 대해 잠재적 조절변인의 영향을 살펴본 결과, 일부 준거들에 대하여 진술인의 성별 및 신분, 연구 유형 및 설계, 사건 유형, 평가자 수, 출판 여부의 조절효과가 유의미한 것으로 나타났다. 따라서 본 연구결과는 진실여부를 타당하게 판단하기 위해서는 CBCA 총점보다는 세부 준거, 특히 인지적 준거에 초점을 맞추는 것이 중요하며, 잠재적 조절변인의 영향 가능성 또한 중요하게 고려해야 함을 시사한다. 관련하여 본 연구의 의의, 제한점 및 추후 연구 방향에 대해 논하였다.

• 한국임상보건과학회지
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• 제2권1호
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• pp.1-16
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• 2014

Purpose. For a more efficient hospital management, this study aims to provide basic data so that the hospital management and staff in charge of hospital administration may systematically classify and collect hospital information, by analyzing the ordinary characters of an upper-level general hospital system and its common-type balance sheet, common-type profit and loss statement and financial ratio. Methods. By using information about an upper-level general hospital in C Province, provided by Alio(www.alio.go.kr), a public organization information provision site, Health Insurance Review & Assessment Service(www.hira.or.kr) and Ministry of Health and Welfare(www.mw.go.kr), this study analyzed 3 year's data from 2010 to 2012 and provided basic data by analyzing the ordinary characters of an upper-level general hospital system, and its common-type balance sheet, common-type profit and loss statement and financial ratio. Results. After analyzing the ordinary characters, common-type balance sheet, common-type proft and loss statement and financial ration of this general hospital, based on the 2010 to 2012 data, this study came to the following conclusions. Firstly, out of all the 1,069 hospital staff, there were 272 doctors working for 24 medical departments, out of whom the majority was 33 physicians. Most of the nurses were third-class ones, and about 2,000 outpatients and 600 inpatients on average were treated per day. Secondly, as a result of analyzing the common-type balance sheet, this study discovered that intangible assets out of fixed assets accounted for 41%, the majority, out of which usable and profitable donation asset buildings were of great importance, and the liquid assets increased more in 2012 than 2011. In the financial structure, the ratio of liquid liabilities was over 50% out of all the liabilities in 2012, and the ratio of purchase payables was high as well. The ratio of fixed liabilities reached up to 40%, out of which the retirement benefit appropriation fund was quite high. The capital was over 80%, but the surplus was in a deficit state. Compared to the capital, the ratio of total liabilities was about 90%, which indicates the financial structure of this general hospital was vulnerable. Thirdly, as a result of analyzing the common-type profit and loss statement, this study found out that the medical profits from inpatients were higher than profits from outpatients. The material cost was related to the medical quality of this general hospital, and it was as high as 30% out of the total costs and was about 45% of the labor cost. This general hospital showed 10% in the ratio of non-medical profits, and it seemed because of government subsidies. The ratios of medical profits and current net income were gradually changing for the better in 2012, compared to 2011. Lastly, as a result of analyzing the financial ratio, it was found that the liquidity ratio kept decreasing, from 110.7% in 2010 and 102.0% in 2011 to 77.2% in 2012. Besides, it was analyzed that the liquidity ratio and the net working capital ratio greatly decreased, while the quick ratio and the liquid ratio kept decreasing. Conclusions. 1. It is necessary to take the risk management into more consideration, and particularly, it is needed to differentiate and manage the levels of risk in detail. 2. By considering the fact that investments into hospital infrastructures were mostly based on liabilities, it is needed to deal with the scale of losses when evaluating risks. 3. By reflecting the character that investments into hospital infrastructures were based on liabilities, it is necessary to consider the ratio of ordinary profits as well as the ratio of operating profits to sales, and it is also important to consider sales productivity factors, such as the sales amount per a sickbed, by comparing them with other hospitals. As for limitations of this study, there may be some problems in terms of data interpretation because of the lack of information about the number of inpatients and the number of outpatients per year, which are needed for the break-even point analysis. Besides, to suggest a direction for the improvement of hospital management through analyses, non-financial factors should be reflected, such as the trend of economy, medical policies, and politic backgrounds. However, this study only focused on the common-type balance sheet, common-type profit and loss statement and financial ratio, so this study is actually limited to generalizing all the factors by analyzing public data only.

• The Journal of Asian Finance, Economics and Business
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• 제7권6호
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• pp.61-71
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• 2020

The study examines the impact of corporate governance mechanisms, such as board characteristics on corporate social responsibility disclosure (CSRD). The data on CSRD items and board characteristics have been collected by content analysis of the annual reports of 30 publicly-listed banks in Bangladesh covering six years, from 2013 to 2018. More specifically, the directors' report, the chairman's statement, notes to the financial statement and CSR disclosure reports included in annual reports were used to collect the CSRD data. The empirical analysis applies the ordinary least square and the generalized method of moments. The results of the study have revealed that board size, board independence, female board member, and foreign directors have a significant positive impact on CSRD. By contrast, political directors and audit committee size have a negative impact on CSRD. Interestingly, accounting experts on boards ensure more CSRD as they curb the influence of politicians on the board. Thus, it is better to increase accounting experts and decrease politicians on the board. These findings provide valuable insights into the process of forming a suitable CSR policy by connecting the efforts of the board, government, and regulatory bodies to enhance the performance of banks to CSR as well as to CSRD.

• The Journal of Asian Finance, Economics and Business
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• 제7권3호
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• pp.17-27
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• 2020

The research aims to investigate the impact levels of determinants on the conversion of financial statements from Vietnamese accounting standards (VAS) to International financial reporting standards (IFRS) in the multinational firms in Vietnam. The method of data collection was done through the survey and subjects are accountants in Multinational Firms doing business in Hanoi and ten neighboring provinces. After checking the information on the votes, there are 170 questionnaires with full information for data entry and analysis. We use Cronbach's Alpha, EFA analysis and run regression model to investigate the impact levels of each independent variable on dependent variable of the conversion of VAS financial statements to IFRS. The results show that five determinants including Economic, Politics, Law, Culture, and Conditions for implementation have positive relationships with the conversion of VAS financial statements to IFRS. In particular, Economic determinant is the most strongest. Based on the findings, some recommendations are given for improving the conversion of VAS financial statements to IFRS of multinational firms doing business in the context of Vietnam. The results are considered a useful reference for firms when making financial statements to transparently change the financial statement information and improve the quality of financial statement information.

• 아태비즈니스연구
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• 제11권4호
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• pp.103-119
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• 2020

Purpose - This study aimed to clarify the effects of CEO characteristics and marketing activities on management performance of fashion corporate by using financial statement. Design/methodology/approach - This study collected a sample of total 170 companies that can obtain the corresponding data among fashion manufacturing companies listed on KOSPI. The data of the financial statements reported from 2011 to 2018 were analyzed. Correlation analysis and multiple regression analysis were conducted. Findings - First, the more the number of CEO and the younger the CEO, the more employee welfare and training expenditures of internal marketing. The age of the CEO had a negative effect on all external marketing activities. The CEO number had a negative effect on sales promotion and advertising expenditures, but a positive effect on entertainment expenditure of external marketing. Second, as a effect of marketing activities on management performance, the welfare and training expenditures of internal marketing and entertainment expenditure of external marketing had a positive effect but sales promotion expenditure of external marketing had a negative effect on management performance. Research implications or Originality - Marketing activities that consider the differentiated factors of fashion corporate are necessary. Also, the objective accounting information can provide practical information for fashion industry.