• Journal of Distribution Science
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• v.16 no.2
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• pp.83-88
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• 2018

Purpose - For distribution corporate, the method of recognizing sales revenue may be different depending on the type of distribution transaction. Until the change in accounting standards for revenue recognition was made in 2002, the distribution corporate recognized the full amount of sales of goods regardless of the type of transaction. However, in accordance with accounting standards for revenue recognition, which began to be applied in 2003, distribution corporate differ in sales revenue recognition by transaction type. The Purpose of this study is to analyze the impact of sales revenue on the corporate value after the change of the revenue recognition accounting standards. Research design, data, and methodology - We selected a comprehensive wholesale and retail corporate listed on Korea Exchange. The research model extends the Ohlson(1995) model and regresses whether sales revenue affecting the corporate value is discriminatory value relevance between the corporate affected by changes in accounting standards for revenue recognition and those not. Results - The results of the analysis are as follows. First, The average value of stock price, net asset per share, and earnings per share are all higher than those before the change of accounting standards for revenue recognition. However, the average value of sales per share is lower than that before the change of accounting standards for revenue recognition. Second, the relationship between corporate value and net asset per share, earnings per share and sales per share, the coefficient of net asset per share, earnings per share and sales per share are all statistically significant positive value. Therefore, in explaining corporate value, besides net asset per share and earnings per share, sales per share provides additional information. And the coefficient of interaction variable between accounting standard change and sales per share is a statistically significant positive value. This result indicating that after the change of the revenue recognition accounting standards the usefulness of sales revenue has increased. Conclusions - The change in accounting standards for revenue recognition led to a decrease in distribution corporate sales revenue but the higher the relevance of the corporate value of the sales revenue information. These results shows that the change of accounting standards that reflects the transaction type of retailers was a revision to increase the value relevance of sales revenue in valuation of corporate value.

• International Journal of Advanced Culture Technology
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• v.7 no.4
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• pp.229-235
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• 2019

Due to the development of video and optical technology today, video equipments are being used in a variety of fields such as identification, security maintenance, and factory automation systems that generate products. In this paper, we investigate an algorithm that effectively recognizes an experimental object in an input image with a partial problem due to the mechanical problem of the input imaging device. The object recognition algorithm proposed in this paper moves and rotates the vertices constituting the outline of the experimental object to the positions of the respective vertices constituting the outline of the DB model. Then, the discordance values between the moved and rotated experimental object and the corresponding DB model are calculated, and the minimum discordance value is selected. This minimum value is the final discordance value between the experimental object and the corresponding DB model, and the DB model with the minimum discordance value is selected as the recognition result for the experimental object. The proposed object recognition method obtains satisfactory recognition results using only partial information of the experimental object.

• The Transactions of the Korea Information Processing Society
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• v.7 no.6
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• pp.1964-1972
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• 2000

For the Korean language, on acoustics, it creates a different form of phonetic value not a phoneme by its own peculiar property. Therefore, the construction of extended recognition system for understanding Korean language should be created with a study of the Korean rule-based system, before it can be used as post-processing of the Korean recognition system. In this paper, text-based Korean rule-based system featuring Korean peculiar vocal sound changing rule is constructed. and based on the text-based phonetic value result of the system constructed, a preliminary phonetic value segmentation border points with non-uniform blocks are extracted in Korean isolated word speech. Through the way of merge and recognition of the non-uniform blocks between the extracted border points, recognition possibility of Korean voice as the form of the phonetic vale has been investigated.

• Journal of the Korean association of regional geographers
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• v.16 no.1
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• pp.59-75
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• 2010

This study analyzed on the recognition characteristics of high school students in Seoul about the factors influencing the land value. The results are as follows; First, when the factors influencing the land value was divided into 'the factors related with the publicly assessed land value' and 'the unrelated factors.' Students recognized that the former had more influence on the land value than the latter. Second, students recognized that 'the relative factors of land' had more influence on the land value than 'the absolute factors of land'. Third, as a result of checking how much five evaluation criterions influence on the recognition characteristics about the factors influencing the land value, the distance to major facilities had the most influence on the recognition, while the situation of land use had the weakest one. Among 13 factors, the distance from the convenience facilities was most influential and the shape of the land was least influential. Fourth, there was a gap between recognition of choosing the highest land value areas and the lowest land value areas and recognition of degree that the factor influencing the land value had an effect on the land value. Lastly, when the result of recognition about factors influencing the land value and the land value ranking was compared with the result of the co-relation between the land value and factors influencing the land value of the real region, either similar or different results were shown.

• Journal of Korea Society of Industrial Information Systems
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• v.6 no.1
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• pp.82-89
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• 2001

This paper presents recognition of unconstrained handwritten numeral strings using decision value generator, which is combined with both isolated digit identifier and recognizer designed with structural characteristics of digits. Numerical string recognition system is composed of three modules, which are pre-segmentation, segmentation and recognition. Pre-segmentation module classifies a numeral string into sub-images, which are isolated digit, touched digits or broken digit, using confidence value of decision value generator. Segmentation module segments touched digits using reliability value of decision value generator that will separate the leftmost digit from touched string of digits. Segmentation-based and segmentation-free methods have used for classification and segmentation, respectively. To evaluate proposed method, experiments have carried out with handwritten numeral strings of NIST SD19 and higher recognition performance than previous works has obtained with 96.7%.

• Journal of the Korean Institute of Intelligent Systems
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• v.15 no.3
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• pp.357-362
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• 2005

Iris recognition system is the one of the most reliable biometries recognition system. An algorithm is proposed to determine the localized iris from the iris image received from iris input camera in client. For the first step, the algorithm determines the center of pupil. For the second step, the algorithm determines the outer boundary of the iris and the pupillary boundary. The localized iris area is transformed into polar coordinates. After performing three times Wavelet transformation, normalization was done using a sigmoid function. The converting binary process performs normalized value of pixel from 0 to 255 to be binary value, and then the converting binary process is compared pairs of two adjacent pixels. The binary code of the iris is transmitted to the server by the network. In the server, the comparing process compares the binary value of presented iris to the reference value in the database. The process of recognition or rejection is dependent on the value of Hamming Distance. After matching the binary value of presented iris with the database stored in the server, the result is transmitted to the client.

• Journal of Korean society of Dental Hygiene
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• v.8 no.3
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• pp.65-72
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• 2008

This study has collected 322 clinical dental hygienists working in Daegu and around Daegu, in order to investigate perceived value of work among dental hygienists and extent of organizational attitude and find relationship between these, and we can finds these conclusions as follows; 1. The total average point of perceived value of work is 3.36(5 is a full mark), and we could gain each points as follows; vision realizability 3.53, process efficiency 3.42, product usefulness 3.32, job significance 3.31, social recognition 3.23. 2. The total average point of organizational attitude is 3.13, and job satisfaction, organizational commitment are 3.14, 3.12 respectively. 3. Variables of perceived value of work related job satisfaction are social recognition, vision realizability, process efficiency,(Social recognition is the most effective variable, and next vision realizability, process efficiency are effective in the order named.)($R^2$=.24) and we could find that job satisfaction is proportion to perceived value of work, according to relationship of these variables. Variables of perceived value of work related to organizational commitment are also vision realizability, social recognition, process efficiency,(Vision realizability is the most effective variable, and next social recognition, process efficiency are effective in the order named.)($R^2$=.32) and we could find that organizational commitment is proportion to perceived value of work, according to relationship of these variables. According to these result, perceived value of work and organization attitude(job satisfaction, organizational commitment) of dental hygienists are affirmative. but to make their attitudes be more affirmative, the research about improving perceived value of work is needed. Especially, vision realizability and social satisfaction are very important variables at perceived value of work of dental hygienists.

• Proceedings of the Korean Institute of Intelligent Systems Conference
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• 2004.10a
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• pp.553-559
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• 2004

In todays security industry, personal identification is also based on biometric. Biometric identification is performed basing on the measurement and comparison of physiological and behavioral characteristics, Biometric for recognition includes voice dynamics, signature dynamics, hand geometry, fingerprint, iris, etc. Iris can serve as a kind of living passport or living password. Iris recognition system is the one of the most reliable biometrics recognition system. This is applied to client/server system such as the electronic commerce and electronic banking from stand-alone system or networks, ATMs, etc. A new algorithm using nonlinear function in recognition process is proposed in this paper. An algorithm is proposed to determine the localized iris from the iris image received from iris input camera in client. For the first step, the algorithm determines the center of pupil. For the second step, the algorithm determines the outer boundary of the iris and the pupillary boundary. The localized iris area is transform into polar coordinates. After performing three times Wavelet transformation, normalization was done using sigmoid function. The converting binary process performs normalized value of pixel from 0 to 255 to be binary value, and then the converting binary process is compare pairs of two adjacent pixels. The binary code of the iris is transmitted to the by server. the network. In the server, the comparing process compares the binary value of presented iris to the reference value in the University database. Process of recognition or rejection is dependent on the value of Hamming Distance. After matching the binary value of presented iris with the database stored in the server, the result is transmitted to the client.

• International Journal of Advanced Culture Technology
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• v.5 no.3
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• pp.67-72
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• 2017

Transform variation technique is constituted the vibration status of the flash-gap recognition level (FGRL) on the distribution recognition function. The recognition level condition by the distribution recognition function system is associated with the scattering vibration system. As to search a position of the dot model, we are consisted of the distribution value with character point by the output signal. The concept of recognition level is composed the reference of flash-gap level for variation signal by the distribution vibration function. For displaying a variation of the FGRL of the maximum-average in terms of the vibration function, and distribution position vibration that was the a distribution value of the far variation of the $Dis-rf-FA-{\alpha}_{MAX-AVG}$ with $5.74{\pm}1.12$ units, that was the a distribution value of the convenient variation of the $Dis-rf-CO-{\alpha}_{MAX-AVG}$ with $1.64{\pm}0.16$ units, that was the a distribution value of the flank variation of the $Dis-rf-FL-{\alpha}_{MAX-AVG}$ with $0.74{\pm}0.24$ units, that was the a distribution value of the vicinage variation of the $Dis-rf-VI-{\alpha}_{MAX-AVG}$ with $0.12{\pm}0.01$ units. The scattering vibration will be to evaluate at the ability of the vibration function with character point by the distribution recognition level on the FGRL that is showed the flash-gap function by the recognition level system. Scattering recognition system will be possible to control of a function by the special signal and to use a distribution data of scattering vibration level.

• The Journal of the Korea Contents Association
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• v.21 no.8
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• pp.315-328
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• 2021

The study identified 1,500 adult consumers aged 25-54 years with life insurance within the last year as three groups, top, middle and bottom of need recognition, and demonstrated differences in insurance and finance perception and socioeconomic value perception. In particular, the study sought to identify the influence of socioeconomic value recognition factors in addition to overall recognition factors related to insurance and finance, the number of insurance held and insurance satisfaction. Overall recognition factors related to insurance and finance were classified as 'recognition of insurance as a means of professional management and finance', 'self-directed insurance design and contract' and 'recognition of economic burden on insurance'. Socioeconomic value recognition factors were divided into 'socioeconomic self-sufficiency', 'work-life value pursuit' and 'economic value pursuit'. We identified factors that affect the recognition of a higher need for insurance needs as a higher recognition of need for insurance needs. In particular, the most influential factor for the median group was the recognition of insurance as a professional management asset-tech product, and the upper group was found to be a work-life balance factor. The second influential factor was self-directed insurance design and contract factors for both groups. In order to increase the rate of insurance subscription in the future, insurance should be recognized as an essential product to pursue work-life value, and continuous improvement in information exploration conditions for consumers to explore information and compare products will be important to revitalize the insurance market.