• Title/Summary/Keyword: 발표논문

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A Study on the Usefulness of Accounting Information for the Predication of Medium and Small Enterprises' Bankruptcy (중소기업 도산예측에 회계정보 유용성에 관한 연구)

  • Lee, Sung-Hwan
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.9 no.5
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    • pp.1460-1466
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    • 2008
  • The purpose of this study is to verify how the accounting information of a bankrupt firm which is defined as a dishonor, an impaired total capital, a poor financial performance of a business, a rejection of auditor's opinion and an incongruity of auditor's opinion differs from that of a healthy firm on the basis of the index of financial affairs if the accounting information released by KOSDAQ is valuable. The sampling firms consists of 45 KOSDAQ firms that went bankrupt from 2000 to 2007 and 45 healthy firms which are selected in accordance with the sizes of assets. It has also selected the 30 sampling firms for the confirmation of the model in the same way. According to the result of the in-depth analysis, the variables related to security among the 17 indexes of financial affairs that have been used in this study for 5 years show a noticeable difference between a bankrupt firm and a healthy one. The accuracy of failed firms using this model for confirmation demonstrates 76.7% in 5 years before the bankruptcy, 76.7% in 4 years before that, 65.0% in 3 years before it, 76.7% in 2 years, 88.3% in 1 year. This data shows that the process from a healthy firm to a bankrupt one has progressed gradually and confirms the value of the index of financial affairs, exhibiting the accuracy with 83.8% of a presuming sample and 76.7% of a confirming sample for 5 years.

The Study on the relations between Corporate Social Responsibility and Financial Performance (기업의 사회적 책임과 재무성과의 연관성에 관한 연구)

  • Kang, Jae-Ho;Kim, Dong-Hwan
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.11 no.2
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    • pp.681-688
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    • 2010
  • As the concerning about Corporate Social Responsibility(CSR) is increasing, corporate's expenditure about Corporate Social Responsibility is increasing year and year. As for this, we need the research about the effect of the expenditure about corporate social responsibility on financial performance. So, lot's of empirical researches have been tested in order to prove the relations between Corporate Social Responsibility and Financial Performance. But their results of study different from those of researchers due to the reasons of different methodologies and varieties of variables measuring. Therefore, in this article, setting two hypotheses with sampling 600 corporate firms from 2003 to 2005,first we analyzed financial performance of corporate which is carrying execution into corporate social responsibility and which is not. Second, we analyzed corporate which is carrying execution into corporate social responsibility before and after. In results of this paper, carrying execution into corporate social responsibility affects financial performance badly in short term. That's why we need to study for further more long term periods such as after 5-years or so. And financial performance of corporate which is carrying execution into corporate social responsibility is higher than others, accepting the second hypothesis just as this paper has set.

Investigation of soil behaviour due to excavation below the grouped pile according to shape of tunnel station (터널 정거장 형상에 따른 군말뚝 하부 굴착 시 지반거동 연구)

  • Kong, Suk-Min;Oh, Dong-Wook;Lee, Jong-Hyen;Lee, Yong-Joo
    • Journal of Korean Tunnelling and Underground Space Association
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    • v.20 no.1
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    • pp.83-97
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    • 2018
  • Tunnels are widely used for special purposes including roads, railways and culvert for power transmission, etc. Its cross-section shape is determined by uses, ground condition, environmental or economic factor. Many papers with respect to behaviours of adjacent ground and existing structure tunnelling-induced have been published by many researchers, but tunnel cross-section have rarely been considered. A collapse of tunnel causes vaster human and property damage than structures on the ground. Thus, it is very important to understand and analyse the relationship between behavoiurs of ground and cross-section type of tunnel. In this study, the behaviour of ground due to tunnel excavation for underground station below the grouped pile supported existing structure was analysed through laboratory model test using a trap-door device. Not only two cross-section types, 2-arch and box, as station for tunnel, but also, offset between tunnel and grouped pile centre (0.1B, 0.25B, 0.4B) are considered as variable of this study. In order to measure underground deformation tunnelling-induced, Close Range Photogrammetry technique was applied with laboratory model test, and results are compared to numerical analysis.

An effect of academic achievement for 'beautician(skin) education and training course' suggested by 'NCS' on profession and practice suitability ('NCS'의 '미용사(피부)교육훈련과정'이 '전문성' 및 '실무능력'에 미치는 영향에 관한 연구)

  • Kim, Hye-Ryeon;Lee, In-Hee
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.15 no.6
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    • pp.3512-3523
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    • 2014
  • This study verified the effects of 'the education and training course for Aestheticians(Skin)' suggested by 'NCS', which is an outcome of the government's efforts to change from an 'educational background-centered society' to a 'capability-centered society' on the 'profession' and 'practice suitability' of actual aestheticians(skin) positively. As a result, three factors except for hygiene-related subjects and basic occupation capability had significant effects on the practical capability, and 4 factors except for the 'basic occupation ability' had significant effects on the 'profession' of skin beauticians. This suggests that people understand as a concept related to professionalism, even though hygiene-related subjects are associated with the customer's health, so it is very important. This means that awareness should be exchanged from practical capability, not professionalism, for hygiene-related subjects. In addition, the basic occupation capability is difficult to acquire for a short time and is organized by the capabilities, which are expected to have synergy effects when combined with professionalism knowledge. Therefore, it is necessary to prepare concrete measures to cultivate the basic occupation capability. When the government currently presents the 'NQF' establishment, it will be necessary to check the 'NCS' based on it. On the other hand, there has been no action of the academic world and government. In addition, the subjects related to common occupation capability, skin-related subjects and nail-related subjects are judged to cultivate manpower focusing on the capability, but hygiene-related subjects and basic occupation subjects are judged to seek a new direction to apply as a curriculum for cultivating manpower focusing on capability.

The Road Subsidence Status and Safety Improvement Plans (도로함몰 실태와 안전관리 개선 방안)

  • Bae, Yoon-Shin;Kim, Kyoon-Tai;Lee, Sang-Yum
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.18 no.1
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    • pp.545-552
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    • 2017
  • Ground subsidence can result in the formation of sinkholes, potholes, settlement of structures, and road subsidence. Road subsidence is described as the sudden collapse of the road surface into subsurface cavities caused by the loss of bearing capacity in the ground, such as the dissolution of limestone by fluid flow in the surface causing the formation of voids leading to subsidence at the surface. Road subsidence occurs about 665 times annually, and this incidence has been increasing until 2013. Damaged underground facilities, management negligence, and lowering of the ground water table have been the causes of road subsidence in Seoul. Seoul metropolitan government announced special management counter plans to relieve the anxieties and make the roads safe for passing. Construction sites, such as excavation works, need to be managed properly because they have strong potential to induce road subsidence. The aim of this study was to identify the main causes of road subsidence and suggest management plans. First, life cycle cost analysis revealed the daytime construction to be more appropriate than nighttime. In addition, by analyzing the limitations of using sand as a backfill material, it is proposed to use a flowable backfill material instead of sand. Finally, to reduce the blind spots, which is a problem in surveying the road pavement conditions of local governments, the road to be managed is divided into several zones, and a specialized agency is selected for each zone and a method of surveying the blind spots through collaboration is suggested.

Review on Risks of Perchlorate and Treatment Technologies (퍼클로레이트(Perchlorate)의 위해성과 저감기술 소개)

  • Shin, Kyung-Hee;Son, Ah-Jeong;Cha, Daniel K.;Kim, Kyoung-Woong
    • Journal of Korean Society of Environmental Engineers
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    • v.29 no.9
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    • pp.1060-1068
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    • 2007
  • Perchlorate contamination in aquatic system is a growing concern due to the human health and ecological risks associated with perchlorate exposure. In spite of potential risks associated with perchlorate, drinking water standard has not been established worldwide. Recently, US EPA has issued new protective guidance for cleaning up perchlorate contamination with a preliminary clean-up goal of 24.5 ppb. In Korea, the drinking water standard and discharge standard for perchlorate has not been established yet and little information is available to address perchlorate problems. Perchlorate treatment technologies include ion exchange, microbial reactor, carbon adsorption, composting, in situ bioremediation, permeable reactive barrier, phytoremediation, and membrane technology. The process description, capability, and advantage/disadvantages of each technology were described in detail in this review. One of recent trends in perchlorate treatment is the combination of available treatment options such as combined microbial reduction and permeable reactive burier. In this review, we provided a brief perspective on perchlorate treatment technology and to identify an efficient and cost-effective approach to manage perchlorate problem.

Construction of Test Collection for Evaluation of Scientific Relation Extraction System (과학기술분야 용어 간 관계추출 시스템의 평가를 위한 테스트컬렉션 구축)

  • Choi, Yun-Soo;Choi, Sung-Pil;Jeong, Chang-Hoo;Yoon, Hwa-Mook;You, Beom-Jong
    • Proceedings of the Korea Contents Association Conference
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    • 2009.05a
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    • pp.754-758
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    • 2009
  • Extracting information in large-scale documents would be very useful not only for information retrieval but also for question answering and summarization. Even though relation extraction is very important area, it is difficult to develop and evaluate a machine learning based system without test collection. The study shows how to build test collection(KREC2008) for the relation extraction system. We extracted technology terms from abstracts of journals and selected several relation candidates between them using Wordnet. Judges who were well trained in evaluation process assigned a relation from candidates. The process provides the method with which even non-experts are able to build test collection easily. KREC2008 are open to the public for researchers and developers and will be utilized for development and evaluation of relation extraction system.

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The impact on earnings patent technology transfer business performance of the Industry-Academic Cooperation Foundation (산학협력단의 특허실적이 기술이전사업 성과에 미치는 영향)

  • Noh, Seong-Yeo
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.17 no.12
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    • pp.394-399
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    • 2016
  • This study examines how the patent results of the University Academic-Industrial Cooperation influence technology transfer. Statistical analysis was performed by using 2013 panel data from the Ministry of Education and Science Technology(MEST) National Research Foundation of Korea(NRF) and the results are as follows. The results show that the patent result factors that have a positive effect on the total number of technology transfers are domestic patent application numbers, foreign patent application numbers, future technology(6T) patent application numbers, science technology patent application numbers. The factors that have a positive effect on increasing royalty are the total number of technology transfers. Domestic patent application numbers, future technology(6T) patent application numbers and science technology patent application numbers have a positive effect on patent results. The results implicate that more research and development is needed for more patents to be applied, that the main focus should be on future technology(6T) and science technology fields, and that effort should be directed at planning negotiation strategies for the term of the contract. However, this study is the need to research, including primary research is so patent performance may be limited in having only been considered in future studies of human and material resources and operating system factors that may be presented to the essential elements of the Industry-Academic Cooperation Foundation this raises.

Techniques to Transform EJB 2.1 Components to EJB 3.0 for Performance Improvement and Component Reusability (컴포넌트의 성능향상과 재사용을 위한 EJB 2.1 컴포넌트에서 EJB 3.0로의 변환기법)

  • Lee, Hoo-Jae;Kim, Ji-Hyeok;Rhew, Sung-Yul
    • Journal of KIISE:Software and Applications
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    • v.36 no.4
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    • pp.261-272
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    • 2009
  • The EJB 3.0 specifications, which were improved in terms of performance and ease of development, were recently announced. Accordingly, for the EJB 3.0 application environment, developers generally prefer the gradual transformation of components whose performance must be improved to the complete transformation of all the EJB 2.1 components into EJB 3.0 components. Previous studies, however, did not consider the service of the application and did not ensure the compatibility and reusability of the components in the full replacement of EJB 3.0 due to the transformation using different specifications. This study proposed three transformation techniques that consider the service supported in the existing application, wherein the compatibility and reusability of the components are ensured in the case of the full replacement of EJB 3.0. The proposed transformation techniques are techniques for gradual transformation, such as direct transformation that directly connects components, indirect transformation that uses the EJB connector, and indirect template transformation wherein the template pattern is applied to the indirect transformation. The proposed transformation techniques were verified by comparing the reusability and processing capability of the components per second, and the standards for selecting a technique were provided based on the characteristics of the transformation into EJB 3.0 that were found in this study.

The Effect of Orally Administered Herbal Medicines in Collagen, LPS, CFA Induced Rheumatoid Like Arthritis Animal Model: A Systematic Review of Animal Study Articles Published in Korea after 2008 (Collagen, LPS, CFA로 유발된 류마티스 유사 관절염 동물실험 모델에서 한약제제 경구투여의 효과: 2008년 이후 발표된 국내 논문에 대한 체계적 문헌고찰)

  • Won, Jeong-Yoon;Jeon, Chae-Heun;Song, Ho-Joon;Jeong, Ji-Won;Kim, Tae-Gwang;Kim, Hyun-Ho;Leem, Jungtae
    • Journal of Korean Medicine Rehabilitation
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    • v.27 no.4
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    • pp.33-53
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    • 2017
  • Objectives This study was designed to review animal studies about the efficacy of herbal medicine for Rheumatoid arthritis animal model which was published in Korea after 2008. We also systematically investigated the reporting quality of the animal studies. Methods We systematically searched original articles in 8 databases since 2008. And manual searching was conducted through 10 Korean medicine journals from 2008. Studies were included if they used animal experimental model(s) with orally administered herbal medicine. Data were extracted regarding animal model, rheumatoid arthritis indicator and detail of intervention. Reporting quality of each study was also assessed by the STARA and ARRIVE guidelines. Results Nine hundred two articles were screened. Finally, 35 articles were included. 35 studies all showed that the herbal medicine used in the studies has significant effect on alleviating the macroscopic indicators, hematological indicators, histological indicators, genetic indicators, osteological indicator of Rheumatoid Arthritis and others. Species of animals was reported in 100% while ventilation and noise were reported in 0% in STRASA guidelines. Ethical statement was reported in 42.9%, experimental animals and sample size were reported in 24%, 29% and there was no study reporting funding. Conclusions These results suggest that herbal medicine might be effective treatment for Rheumatoid Arthritis. It should be improved by clinical studies. And there is a need for studying about efficacy and safety of each specific herbal medicine. And we should improve the Reporting quality of the animal studies published in Korea.