• Management & Information Systems Review
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• v.36 no.1
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• pp.291-307
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• 2017

This study analyzes the effects of global diversification level on discretion accruals and firm value. In order to verify the hypothesis of this study, the sample of securities companies was selected from 2012 to 2015, and the final sample is 2,139 firm-year. The results of this paper are as follows : First, discretionary accruals increased as the diversification level increased. We conducted an additional analysis as to whether the increase in information asymmetry due to international diversification affects discretionary accruals. As a result, the increase of information asymmetry due to international diversification increased discretionary accruals. This analysis is consistent with EI Mehdi and Seboui(2001)'s study. Second, we analyze the impact of international diversification on corporate value. In previous studies, there was no consistent conclusion about the relationship between international diversification and firm value(Christophe and Pfeiffer, 2002; Denis and Vost, 2002; Bodnar and Wenintrop, 1997; Bodnar et al., 2003). Therefore, this study hypothesizes that the increase in discretionary accruals, which have been driven by international diversification, will have an impact on firm value. Aa a result of the analysis, we found that the increase in discretionary accruals due to diversification declines the firm value. This means that the increase in discretionary accruals due to diversification is utilized as and opportunistic means by taking individual gain of managers.

• Proceedings of the Korean Society for Emotion and Sensibility Conference
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• 2007.05a
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• pp.118-120
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• 2007

동일한 감성자극을 받더라도 개인의 대뇌변연계에 저장된 정보에 의하여 그 느끼는 감성이 달라진다. 대뇌변연계에 저장되는 정보에 영향을 주는 요소로서 전전두엽의 비대칭성, 성별, 연령, 문화, 교육, 환경(지역 및 사회적) 등이 있다. 예를 들면 동일한 음질을 갖는 소리에 대하여 청취하는 사람에 따라 서로 다른 음향감성을 느끼게 되며 동일한 색채에 대하여는 풍토색이 서로 다른 환경에서 성장할 경우 그 느끼는 색채감성이 달라지게 된다. 이와 같이 감성에 영향을 주는 여러 요인들과 그 결과와의 상관성을 도출하여 궁극적으로 감성적 생리/병리에 활용하기 위해 산업자원부 지정 심뇌혈관데이터센터에서는 향후 감성에 영향을 줄 수 있는 다양한 생리신호와 그 결과로서의 감성을 체계적으로 데이터베이스화 해나갈 계획이다.

• The KIPS Transactions:PartB
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• v.10B no.6
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• pp.619-628
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• 2003

In this paper, an effective watermark detection technique in the wavelet transform domain is proposed. In this proposed method, the image is 2-level wavelet transformed, and then the watermark with a binary logo is embedded into middle band except baseband and high band to consider Invisibility and robustness. In this paper, we use an asymmetric thresholds watermarking (ATW) in which detection threshold is higher than inserting threshold in order to enhance watermark detection ratio in attacked images. In watermark detection phase, the detection value is not changed when the difference of the selected wavelet neighboring coefficient pairs Is smaller than specific value. The experimental results show that the proposed method has good quality and is robust to various attacks such as the JPEG lossy compression, noise addition, cropping, blurring, etc.

• Journal of the Korea Institute of Information and Communication Engineering
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• v.19 no.1
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• pp.50-60
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• 2015

A Block-Time-Bounded Time Division Multiple Access (BTB-TDMA) medium access control protocol, which estimates the propagation delay of nodes according to their location and moving velocity information, has been proposed for underwater acoustic networks. BTB-TDMA provides nodes with their transmission schedules by a time block that is a time unit, newly designed for BTB-TDMA. In this paper, we investigate how the receiver collision, that is induced by the asymmetry between node's uplink and downlink propagation delay due to its mobility, affects the performance of BTB-TDMA. To do this, we analytically obtain the collision rate, the channel access delay, and the channel utilization by considering the asymmetry of propagation delay. Then, simulations are extensively performed with respect to the length of a time block by varying the number of nodes, the network range, and the node's velocity. Thus, the simulation results can suggest performance criteria to determine the optimal length of a time block which minimizes the collision rate and concurrently maximizes the channel access delay and the channel utilization.

• The korean journal of orthodontics
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• v.36 no.3 s.116
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• pp.218-227
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• 2006

Although the submentovertex radiograph and surface EMG are not often used due to the difficulty of interpretation, they are accepted as useful diagnostic and analytic aids for skeletal asymmetry. There have been reports which state that they were also useful for the evaluation of vertical skeletal relations. The purpose of this study was to evaluate the correlations between EMG data, measurements from submentovertex radiographs, facial types and facial asymmetry following examination of 60 asymmetric patients. The radiographic corpus length were greater in the nonaffected sides (p<0.001), gonion to interspinosum axis were greater in the affected sides and the mandibular condyle and gonion were located more anteriorly in the non-affected sides than in the affected sides but not significant (p=0.07). The activity of the anterior temporal muscle in rest position was higher in the affected sides than in the non-affected sides (p<0.01). The activity of the masseter muscle at maximum clenching was found to be nonsignificant but it was higher in the affected sides than in the non-affected sides (p=0.09). There was positive correlation between facial index and the intercondylar axes angle (p<0.01). There was positive correlation between masseter muscle activity in maximum occlusion and facial index in the affected and non-affected sides (p<0.05). The results demonstrate that the submentovertex radiograph and EMG can provide useful information for the evaluation of horizontal and vertical skeletal relations.

• Journal of Convergence for Information Technology
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• v.7 no.2
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• pp.125-130
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• 2017

In the business environment of the modern society, it is not possible for the company, which is a producer of accounting information, to provide accounting information to the users of accounting information because it can not satisfy the information demand of the accounting information users due to the problem of information asymmetry. Therefore, the purpose of this study is to find out what information should be provided for satisfying the information needs of users of accounting information. This study investigates the qualitative characteristics of accounting information based on K-IFRS in the provision of accounting information and conducts empirical studies based on the users of accounting information of listed companies and unlisted companies. And how to improve the satisfaction. As a result of empirical research, it was confirmed that the accounting information satisfying the qualitative characteristics is useful for meeting the information needs of users of accounting information.

• Journal of the Korea Institute of Information and Communication Engineering
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• v.13 no.9
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• pp.1753-1759
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• 2009

A weather radar as one of the remote sensing devices to analyze the weather phenomena receives the return echoes which consist of scattered electromagnetic wave signals from rain, cloud and dust particles, etc. These received Doppler weather spectra are analyzed to extract the various characteristic weather information. The mean wind velocity is one of the important weather parameters which can be obtained by a weather radar ed it may be useful in the prevention of weather hazards occurred by the abrupt shift of wind in small geographical scales such as microbursts. It is usually estimated by pulse pair method which is considered to be reliable and very efficient in the computational requirement. However, there are some problems in the accurate estimation of the mean velocity if Doppler spectra of weather signals appear to be asymmetric gaussian or multi-peak spectra. Therefore, in this paper, the problems in the mean estimation of asymmetric Doppler spectra are analyzed and the improved method is suggested.

• Journal of Convergence for Information Technology
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• v.10 no.11
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• pp.302-312
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• 2020

This study examined whether there is a difference in cost asymmetry between a corporate listed on KOSDAQ and a corporate listed on KOSPI, and whether there is a difference in cost asymmetry depending on the size of the listed corporate. In the previous study, cost asymmetry was examined only for listed corporate, but the difference in size between KOSDAQ-listed corporate and KOSPI-listed corporate was not examined. However, according to many studies, since the characteristics of corporate and firm risks are different between corporate listed on KOSPI and corporate listed on KOSDAQ, or even for listed corporate, such an impact may affect the decision-making of internal resource allocation. The analysis was conducted that there would be a difference in the impact. For this study, the results of analyzing the KOSPI and KOSDAQ markets from 2011 to 2019 using the cost behavior model of Anderson et al. (2003), There was a difference in cost behavior in the KOSPI and KOSDAQ markets. Overall, as in previous studies, Cost Stickiness was appeared. but in the case of the KOSPI market, Cost Stickiness was mitigated.It was found that corporate with large corporate size made the decision to dispose of idle resources more clearly when sales decreased. In addition, it was observed that the higher the foreign investor's ownership ratio, the KOSPI market, and the larger the corporate size, the more clearly the Stickiness of cost was mitigated. This study expands research on cost asymmetry and reveals that there is a difference between the KOSPI market and the KOSDAQ market, and between the size of the corporate, and has a differentiation from previous studies.

• Proceedings of the Korean Society of Broadcast Engineers Conference
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• 2010.11a
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• pp.129-131
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• 2010

분산 비디오 부호화(distributed video coding)는 분산 소스 부호화의 대표적인 응용분야로서 부호화 복잡도가 부호화기에서 복호화기로 이동되어 저전력 부호화 환경에 매우 적합하다. 본 논문에서는 분산 비디오 부호화의 성능 향상에 있어 가장 중요한 보조 정보의 효과적인 생성 방법을 제안한다. 우선 보조 정보 생성을 위한 키 프레임들 간의 블록 움직임 추정에 있어 기존 방법들이 대체적으로 가정하고 있는 선형적인 움직임 이동에 따른 잘못된 예측을 해결하기 위해 두 장 이상의 키 프레임을 사용하여 블록 움직임을 추정한 후, 선형 회귀(linear regression)를 이용하여 보조 정보 상의 블록 움직임 궤적을 추정한다. 이때 움직임 추정을 위한 키 프레임 번호를 증가하며 선입선출(FIFO)형 버퍼에 저장 및 삭제하여 동일한 보조정보에 해당하는 여러 움직임 벡터 필드와, 기존의 선형적인 움직임이 가정된 움직임 벡터 필드를 동시에 생성한다. 다음으로 보간(interpolation)하려는 보조 정보 프레임 내의 임의의 블록에 가장 가깝게 통과하는 움직임 벡터 필드를 선택하여 해당하는 블록의 최종 움직임 벡터로 선택한다. 실험결과 제안하는 보조 정보 생성 방법은 기존의 방법과 비교했을 때 비대칭성 움직임 벡터 사용만으로 평균 PSNR이 0.216dB 만큼 증가하는 것을 확인할 수 있었다.

• Proceedings of the Korean Information Science Society Conference
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• 2006.10d
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• pp.595-599
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• 2006

센서 네트워크는 주로 물리적인 공간의 모니터링이나 위치 추적과 같은 주변의 정보를 얻고자 하는 환경에 사용되며, 이러한 정보는 비대칭적이고 비신뢰적인 무선 링크로 인해 불필요한 재전송을 요구하고 많은 손실이 발생한다. 이 때문에 신뢰적이고 에너지 효율적인 링크를 선택하기 위해 RSSI(Received Signal Strength Indicator), LQI(Link Quality Indicator)를 이용하여 무선 링크에 대한 품질을 추정하는 기법이 필요하다. 본 논문에서는 그 일차적인 단계로써 단일 홉 무선 센서 네트워크에서 MICAZ에 구현된 RSSI, LQI 값을 이용하여 노드간 무선 링크 품질을 모니터링하는 응용을 구현하였다. 구현 시나리오는 무선 링크의 비대칭성을 고려하기 위해, 순방향 링크 품질의 경우 센서 플랫폼이 BS로부터 수신한 요구 메시지의 RSSI, LQI 값을 응답 메시지에 캡슐화하여 BS로 전송하도록 하였고, 역방향 링크 품질의 경우 BS가 센서 플랫폼으로부터 수신한 응답 메시지의 RSSI, LQI 값을 기반으로 하였다. 또한 BS로 취합된 이러한 두 링크 품질을 PC상에 시각적으로 표시하기 위해 자바 기반의 링크 품질을 모니터링하는 응용을 구현하였다. 간단한 실험을 통해 RSSI, LQI로 얻은 무선 링크의 품질과 특성을 확인하였다.