• Title/Summary/Keyword: 보고기준

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VVC Intra Coding Tool Selection for Low Complexity Video Coding (VVC 화면 내 부호화 복잡도 감소를 위한 부호화 기술 선택 방법)

  • Kim, Bumyoon;Park, Jeeyoon;Jeon, Byeungwoo
    • Proceedings of the Korean Society of Broadcast Engineers Conference
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    • 2022.06a
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    • pp.199-200
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    • 2022
  • 최신 비디오 압축 표준인 VVC(Versatile Video Coding)의 화면 내 부호화 기술이 사용하는 MIP (Matrix-based Intra Prediction), MRLP (Multiple Reference Line Prediction), ISP (Intra Sub-Partition) 기술의 성능평가를 위하여 VTM (VVC Test Model) 10.0 을 이용한 각 기술들의 비활성화 성능은 보고된 바 있지만, 최근 버전인 VTM 16.0 을 기준으로 하나 또는 복수개의 기술을 비활성화 하였을 때의 성능은 아직 보고된 바 없다. 본 논문에서는 VVC 의 화면 내 부호화 기술들을 활성화 및 비활성화 성능실험을 통하여 부호화 성능 또는 부호화 복잡도를 우선시하는 응용에 따라 VVC 부호화기를 경량화 시킬 수 있는 부호화 기술 선택 방법을 제안한다.

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Mycoplasma pneumoniae pneumonia in Korean children, from 1979 to 2006-a meta-analysis (국내소아에서 발생한 마이코플라스마 폐렴 메타분석)

  • Kim, Jin Woo;Seo, Hyun Kyong;Yoo, Eun Gyong;Park, Sung Jin;Yoon, So Hwa;Jung, Hye Young;Han, Man Yong
    • Clinical and Experimental Pediatrics
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    • v.52 no.3
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    • pp.315-323
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    • 2009
  • Purpose : This study aimed to perform a systematic review of the reports on Mycoplasma pneumoniae pneumonia in the last 30 years (1980-2006) to investigate the intervals between outbreaks, change in the peak incidence age, and diagnostic methods. We also aimed to validate the proper diagnostic criteria for M. pneumoniae pneumonia. Methods : We reviewed 62 original articles on M. pneumoniae pneumonia in Korean children. We analyzed the annual or seasonal variation, study areas, patient age, journal names, and the date of each report. Further, we checked the methods and criteria used for the diagnosis of M. pneumoniae pneumonia. We also confirmed the proper mycoplasma antibody cutoff using the mycoplasma IgM titer as the gold standard. Results : In the last 30 years, epidemic outbreaks of M. pneumoniae pneumonia occurred every 3 years, except in 1993-1994 and 1996-1997. Seasonal variations were also present and were most prevalent in October and November. The number of preschool children, especially those aged 3 years or younger, with M. pneumoniae pneumonia has increased (P<0.05). The mycoplasma antibody titer of 1:640 or greater was appropriate for diagnosing M. pneumoniae pneumonia, with an acceptable sensitivity and specificity of detection. Conclusion : We analyzed the results of studies on M. pneumoniae pneumonia in Korean children during the last 30 years. Infection in younger children is increasing, and further research is required to reveal the major cause of the changing epidemics.

Unbilled Revenue and Analysts' Earnings Forecasts (진행기준 수익인식 방법과 재무분석가 이익예측 - 미청구공사 계정을 중심으로 -)

  • Lee, Bo-Mi;Park, Bo-Young
    • Management & Information Systems Review
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    • v.36 no.3
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    • pp.151-165
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    • 2017
  • This study investigates the effect of revenue recognition by percentage of completion method on financial analysts' earnings forecasting information in order industry. Specifically, we examines how the analysts' earnings forecast errors and biases differ according to whether or not to report the unbilled revenue account balance and the level of unbilled revenue account balance. The sample consists of 453 firm-years listed in Korea Stock Exchange during the period from 2010 to 2014 since the information on unbilled revenue accounts can be obtained after the adoption of K-IFRS. The results are as follows. First, we find that the firms with unbilled revenue account balances have lower analysts' earnings forecast accuracy than the firms who do not report unbilled revue account balances. In addition, we find that the accuracy of analysts' earnings forecasts decreases as the amount of unbilled revenue increases. Unbilled revenue account balances occur when the revenue recognition of the contractor is faster than the client. There is a possibility that managerial discretionary judgment and estimation may intervene when the contractor calculates the progress rate. The difference between the actual progress of the construction and the progress recognized by the company lowers the predictive value of financial statements. Our results suggest that the analysts' earnings forecasts may be more difficult for the firms that report unbilled revenue balances as applying the revenue recognition method based on the progress criteria. Second, we find that the firms reporting unbilled revenue account balances tend to have higher the optimistic biases in analysts' earnings forecast than the firms who do not report unbilled revenue account balances. And we find that the analysts' earnings forecast biases are increases as the amount of unbilled revenue increases. This study suggests an effort to reduce the arbitrary adjustment and estimation in the measurement of the progress as well as the introduction of the progress measurement method which can reflect the actual progress. Investors are encouraged to invest and analyze the characteristics of the order-based industry accounting standards. In addition, the results of this study empower the accounting transparency enhancement plan for order industry proposed by the policy authorities.

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Animation Spectators' View Motive and Selection for Each of Group (애니메이션 관객의 집단별 관람동기와 선택기준)

  • So, Yo-Hwan
    • The Journal of the Korea Contents Association
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    • v.8 no.12
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    • pp.109-117
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    • 2008
  • This research analyzed which average comparisons and differences between groups' view motive and selection for information sources, product properties with theater animation spectator. Based on view frequency, each of groups' organization were classified to heavy, occasional, and thinly viewers. As average comparison analysis result, firstly, view motive appeared in order to "want to see animation", "to spend time and leisure activity", "to enjoy fun activity", and "because of others canvassing or recommendation", etc. Secondly, view selection for information source appeared in order to "rumor circumstance or reputation", "theater or TV previews", "internet evaluation and grade", etc. At last, view selection for practical property appeared in order to "story", "character", "special effects", "background music", "background art", "director/directing", "manufacturer/nation", and "dubbing of artist". As difference between group result, view motive and selection for product properties appeared significant differences between each of group. To the contrary, view selection for information sources did not appeared significant differences between each of group.

Statistical consideration of assessing bioequivalence in the new KFDA regulation (개정된 생물학적 동등성 시험 기준에 대한 통계적 고찰)

  • 고승곤;양지선;김정일;임남규
    • The Korean Journal of Applied Statistics
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    • v.15 no.2
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    • pp.281-296
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    • 2002
  • On the new medical system separating the prescription and dispensing of the drug, the qualification of pharmacist in substitution of prescribed medicine was restricted, except bioequivalence-certified drugs. Also, Korean Food and Drug Association(KFDA) revised the bioequivalence regulation on August, 2001 Among many changes from old guideline, impressive one is the statistical consideration. Specially, to estimate and analyze bioequivalence measures, AUC and $C_{max}$, the log-transformed model is recommended and the equivalence interval is modified from $\pm$20 rule to [In(0.8),In(1.25)] one. This meaningful act is very hope-for because it is statistically reasonable and is agreed with worldwide bioequivalence guideline, including USA, EU, Japan and Canada. In this paper, we introduce the new regulation of assessing bioequivalence, announced at August, 2001, mainly on statistical view points. Key points for the new regulation are discussed and the minimum sample size based on simulation studies are proposed.

A Study on the Improvement of the Korean Accounting Stipulations of The Long term Care Facilities (우리나라 장기요양기관 회계처리 지침의 개정 방향)

  • O, Dongil
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.15 no.2
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    • pp.688-697
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    • 2014
  • The current accounting for the long term care facilities are enforced by either financial accounting stipulations of social welfare legal entity or the guiding principles of long term care insurance law. In addition, some facilities are not eligible to access to the Korea Health and Welfare information system and even don't have any obligation to report financial information. Thus financial position and performance of activities are not well known to the interested parties. This study investigated the way how to improve the current accounting stipulation of the long term care facilities. In conclusion, we should introduce the accounting standards based on the double entry system but on other aspect, also more simplified financial statement based on single entry system for smaller facilities. Also we should introduce three important appropriation accounts for the net income of institution which matches GAAP. For a successful plantation of accounting standards, it is necessary to establish provisions, government subsidy account, depreciations concept.

Drought Analysis Using the Low Flow Frequency and Computation Model of Maintenance Flow (갈수빈도와 정상유량산정 모델을 활용한 가뭄상황 분석)

  • Son, Kyung-Hwan;Oh, Sung-Ryul;Choi, Kyu-Hyun
    • Proceedings of the Korea Water Resources Association Conference
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    • 2017.05a
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    • pp.356-356
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    • 2017
  • 최근 국토교통부 홍수통제소에서는 가뭄대응을 위해 1, 3개월 갈수예보를 시범적으로 운영하고 있다. 국가재난 위기경보단계(관심, 주의, 경계, 심각)에 따라 분류된 기준유량과 예측유량의 비교를 통해 갈수상황을 판단하며, 그 중 기준유량은 일본의 정상유량 산정 기법에 의해 계산된다. 그러나 우기 건기에 따라 상이한 유입량 및 물 사용량이 정상유량 산정에 고려되지 않았고, 각 위기단계별 물 부족상황이 재현되지 못하였다. 또한, 하천유량 부족은 가뭄과 관계가 밀접함에도 불구하고, 가뭄상황과의 연계분석이 이뤄지지 않았다. 본 연구에서는 갈수빈도와 정상유량산정 모델을 이용하여 기준유량을 재설정하고 가뭄상황을 분석하였다. 대상유역은 영산강유역으로 선정하였고, 보고된 하천수사용허가량, 댐 용수 공급량 및 10년 이상 장기간 관측된 관측소별 일 유량자료를 활용하였다. 일 관측유량을 7일 이동평균으로 변환한 후, 유황분석을 통해 $Q_{90}$을 산정하였으며, 빈도별 $Q_{90}$을 계산하였다. 정상유량 산정 모델에서 입력 자료(자연유량, 댐 공급량 및 하천수 허가량)에 가중치를 두어 양을 조절하고 각 빈도에 맞는 관개기 및 비관개기 기준유량을 산정 하였다. 가뭄지수로는 국내 활용성이 높은 Standardized Precipitaion Index (SPI) 및 Standardized Runoff Index (SRI)를 선정하였고, 이를 지속기간 1, 3, 6, 12개월에 따라 일별로 계산하였다. 7일 평균 관측유량이 기준유량 이하일 때, 이시점을 전 후로 가뭄지수의 시공간적 특성과 가뭄의 지속기간 및 심도를 분석하여 가뭄상황을 제시하였다. 본 연구의 결과는 갈수예보 시 하천유량 부족에 따른 물수지 및 가뭄상황에 대한 직관적인 판단과 갈수기 효율적인 하천수 조정 협의에 기여할 것으로 본다.

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A Study on the Improvement Plan through Analyzing the Perception of Expert Group about Landscape Construction Defects (조경공사 하자에 관한 전문가 집단간 인식분석을 통한 개선방안 연구)

  • Lee, Sang-Suk;Yu, Joo-Eun
    • Journal of the Korean Institute of Landscape Architecture
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    • v.40 no.4
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    • pp.104-113
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    • 2012
  • This study aimed to find out the improvement plan through analyzing the perception of the expert group engaged in landscape architectural construction and to focus on analyzing the expert groups' experience on Landscape Construction Defects (LCD), defect liability, warranty period, and implementation of the defect liability. The results are as follows: 1. Regarding the experience on the LCD, landscape construction contractors were an awareness of the LCD issue at a serious level, while public-sector clients recognize moderately the LCD issue; and on the first priority in defect implementation, landscape construction contractors considered repair cost while public-sector clients value the identifying causes of defects. 2. In disagreement on the defect liability, landscape construction contractors attributed it to client's lack of responsibility for maintenance while public-sector clients ascribed it to the absence of dealing a criteria with LCD, and regarding the appropriate defect implementation, public-sector clients preferred the following objective by dealing the criteria with LCD while landscape construction contractors advocates by sharing the responsibilities for dealing with LCD based on the identified causes of construction defects. 3. Regarding the warranty period, the public-sector clients considered the 2-year warranty period as appropriate while landscape construction contractors considered it comparatively long, and concerning the commencement of defect warranty period, the public-sector clients viewed it as it should commence to cover the overall completion of the construction while landscape construction contractors perceived it to start on the completion of each work. 4. As for the improvement of the defect implementation system, public-sector clients considered it necessary to establish the objective dealing the criteria with LCD while landscape construction contractors viewed the legislation of maintenance duty. Also, with regard to the important value in establishing and dealing the criteria with LCD, public-sector clients pointed out the objective of the criteria for determining the defects per work type while landscape construction contractors suggested client (user)'s maintenance duty. Because of research, because the system in dealing with LCD is an absence of LCD management agency and dealing the criteria with LCD, it is needed to establish an LCD management agency and make the system in dealing with LCD.

Applicable Technical Criteria for Inservice Inspection of Light-Water Cooled Plants (가압경수로형 원전의 가동중검사 적용 기술 기준)

  • Hong, Soon-Shin
    • Journal of the Korean Society for Nondestructive Testing
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    • v.14 no.1
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    • pp.32-38
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    • 1994
  • 현재 국내의 원자력(原子力) 발전소(發電所)는 경수로형 원자로(PWR)가 대부분이며, PWR의 경우 ASME Sec. XI의 요건에 따라 가동전(稼動前) 중(中) 검사(檢査)(preservice and inservice inspection)을 핵연료 교체 및 정기 보수 기간에 수행하고 있다. 현재 83년 및 86년 규격들이 검사에 적용되고 있으며 조만간 89년 규격(規格)이 적용(適用)될 시점이다. 따라서 원전 주요 부품에 대한 ASMB규격의 검사(檢査) 요건(要件)의 변화(變化) 과정(過程)을 살펴 보고 검사 강화 및 완화 내용을 검토하였다. 규격은 71년부터 89년까지를 대상으로 편집년도기준(編輯年度基準)으로 검토하였으며, 부록판의 내용은 제외하였다.

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Reputation Effects in Professors' Research Performances (교수의 연구 성과에 있어서 평판효과)

  • Lee, Daechang;Jeon, Seonghoon
    • Journal of Labour Economics
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    • v.32 no.1
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    • pp.1-29
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    • 2009
  • This paper exploited the data reported in BK21 program of professors' research performances and analyzed the effects of reputational concerns on professors' research performances. According to the established theory of reputation effects in incentive provision, a professor's research incentive gets stronger if one's ability is less known, and one's colleagues' abilities are better known. We confirmed this theoretical hypothesis of reputation effects. Moreover, we found that a professor's research incentive was larger under inter-generational grouping in terms of age distribution and homogeneous grouping in terms of ability uncertainty.

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