• Management & Information Systems Review
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• v.35 no.1
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• pp.143-154
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• 2016

In this research, The new CEO is expected to increase a reporting income through earning management for individual benefit such as a good reputation, high compensation and CEO' s contract extension in the early years of service, of which may influence value relevance of the accounting numbers. We investigate the change of value relevance from 2004 to 2014, compare firms with a change of CEO and firms with non-change of CEO and analysis the value relevance in the early years and in the late years of the new CEO. The results of research are as follows. First, value relevance of EPS of firms with change of CEO are decreased, whereas value relevance of BPS are increased in the regression of all sample. Second, value relevance of EPS are decreased, whereas value relevance of BPS are increased in the early years of the new CEO. This research makes a contribution to provide the first proof about influence of value relevance by the earning management in the early years of the new CEO in Korea.

• The Journal of the Korea Contents Association
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• v.18 no.2
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• pp.231-239
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• 2018

In this paper, we propose a vanishing point detection method using multiple initial vanishing points. Vanishing points are important geometric information that is used for reconstructing 3D structures. Three vanishing points are detected for indoor scenes. In the previous work, it could be inaccurate to detect only one initial vanishing point, because initial vanishing point getting most highest sum of voting could be deferent from the best initial vanishing point. Therefore the method which sets multiple initial vanishing point and detects a best vanishing point from them gives us preparation for the prior case. Also in this paper, we propose a adjusting vanishing point method by postprocessing of detected vanishing points. We could detect more accurate vanishing point by using postprocessing. Experimental results show that the accuracy of the vanishing point detection is about 1~2% higher than that of the existing method through the proposed method and the performance is improved accordingly.

• Journal of the Korean Society of Surveying, Geodesy, Photogrammetry and Cartography
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• v.28 no.2
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• pp.247-254
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• 2010

In this paper, a new approach has been studied correcting the geometric distortion of SPOT 4 imagery. Two new equations were induced by the relationship between satellite and the Earth in the space. line-of-sight (LOS) vector adjustment model for SPOT 4 imagery was implemented in this study. This model is to adjust LOS vector under the assumption that the orbital information of satellite provided by receiving station is uncertain and this uncertainty makes a constant error over the image. This model is verified using SPOT 4 satellite image with high look angle and thirty five ground points, which include 10 GCPs(Ground Control Points) and 25 check points, measured by the GPS. In total thirty five points, the geometry of satellite image calculated by given satellite information(such as satellite position, velocity, attitude and look angles, etc) from SPOT 4 satellite image was distorted with a constant error. Through out the study, it was confirmed that the LOS vector adjustment model was able to be applied to SPOT4 satellite image. Using this model, RMSEs (Root Mean Square Errors) of twenty five check points taken by increasing the number of GCPs from two to ten were less than one pixel. As a result, LOS vector adjustment model could efficiently correct the geometry of SPOT4 images with only two GCPs. This method also is expected to get good results for the different satellite images that are similar to the geometry of SPOT images.

• Proceedings of the KSRS Conference
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• 2007.03a
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• pp.109-112
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• 2007

본 논문에서는 대축척 수치지도와 Quickbird 위성영상의 자동 보정을 영상공간에서 수행한다. 알고리즘은 보정변환식의 초기 계수값 결정과 정확한 변환계수 결정과정으로 나뉜다. 초기 계수값 결정은 보정변환식의 상수항을 결정하는 것으로 수치지형도의 지면개체와 영상에서 추출된 에지의 논리곱 연산을 적용하여 최적값을 추정하는 방식을 용한다. 보정 다항식의 정확한 변환계수를 결정하기 위하여 수치지형도의 지면 선형개체 점데이터와 영상의 에지개체 점데이터간 ICP 조정을 수행하였다. 제안된 방법의 정확도를 평가한 결과， 영상공간에서 1.72화소의 RMSE를 나타내었다.

• Journal of Korean Society for Geospatial Information Science
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• v.7 no.2 s.14
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• pp.143-153
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• 1999

GIS have become easier to use and very popular. In recent year digital photogrammetric systems ire becoming cost-effective tools to build and update GIS databases. In close-range photogrammetry for the acquisition of geospatial data, the bundle adjustment needs both initial approximate values and control points to solve the exterior orientation parameters. This paper gives a review of applied and potential algorithms for estimating Initial approximate values before the bundle adjustment, develope new algorithms for determine the exterior orientation parameters, and gives a cost-effective methods for close-range digital photogrammetric system Modifications of existing DLT algorithm were made in this study for providing an efficient, economic, and more accurate photogrammetric data reduction technique. These modifications include robust approaches for automatic detection and elimination of all lands of gross errors in the measurement data, and incorporation of GPS to reduce the number of control points necessary for a DLT solution. Also, this paper derives a new method for space resection from a monocular image. A major advantage of proposed method is that the solution can be uniquely and analytically determined without initial approximate values of exterior orientation parameters and without iterative computation.

• Journal of the Computational Structural Engineering Institute of Korea
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• v.17 no.2
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• pp.151-160
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• 2004

In the present study, Loop scheme is applied to generate smooth surfaces. To be consistent with the limit points of target surface, the initial sampling points are properly rearranged. The pointwise errors of curvature and position in the sequence of subdivision process are evaluated in the Loop subdivision scheme. A first-order shear deformable Loop subdivision triangular element which can handle transverse shear deformation of moderately thick shell are developed. The developed element is more general than the previous one based on classical shell theory, since the new one includes the effect of transverse shear deformation and has standard six degrees of freedom per node. The quartic box spline function is used as interpolation basis function. Numerical examples for the benchmark static shell problems are analyzed to assess the performance of the developed subdivision shell element and locking trouble.

• Proceedings of the Korean Society of Broadcast Engineers Conference
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• 2016.06a
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• pp.309-312
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• 2016

최근 실세계에 존재하는 물체의 3차원 형상과 색상을 디지털화하는 3차원 객체 복원에 대한 관심이 날로 증가하고 있다. 3차원 객체 복원은 영상 획득, 영상 보정, 점군 획득, 반복적 점군 정합, 무리 조정, 3차원 모델 표현과 같은 단계를 거처 통합된 3차원 모델을 생성한다. 그 중 반복적 점군 정합 방법은 카메라 궤적의 초기 값을 획득하는 방법으로서 무리 조정 단계에서 전역 최적 값으로의 수렴을 보장하기 위해 중요한 단계이다. 기존의 반복적 점군 정합 (iterative closest points) 방법에서는 시간이 지남에 따라 누적된 궤적 오차 때문에 발생하는 객체 표류 문제가 발생한다. 본 논문에서는 이 문제를 해결하기 위해 색상 영상에서 SIFT 특징점을 획득하고 3차원 점군을 얻은 뒤 가중치를 부여함으로써 점 군 간의 더 정확한 정합을 수행한다. 실험결과에서 기존의 방법과 비교하여 제안하는 방법이 절대 궤적 오차 (absolute trajectory error)가 감소하는 것을 확인 했고 복원된 3차원 모델에서 객체 표류 현상이 줄어드는 것을 확인했다.

• Journal of the Korean Society of Surveying, Geodesy, Photogrammetry and Cartography
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• v.27 no.2
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• pp.203-211
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• 2009

With supply of the domestic digital camera, the relative importance of the digital camera is coming to be high gradually on aerial photogrammetry, the image of digital camera is more applied in image map or digital topographic map production. But, there are cases that do not have position information or attitude information of each photograph in digital camera results. Therefore, we wish to present additional method to get more accurate photograph control point result. In this study, One is called A method, which is the case of entering positioning information of principal point from topographic map as default values that are need to extract tie point automatically using by 56 pieces of photography that are photographed by DMC to the extent to 5 courses and 35 GCP points. The other is called B-method, which is the case of entering exterior orientation parameters that are processed by block adjustment for A-method using by 4 control points in method-1 as default values. We have analyzed about results per control points arrangement for two cases using MATCH-AT that is photograph control point measurement S/W of Germany INPHO company. As a result of analysis, accuracy of B-method was better than that of A-method, and we could get more accurate results if block adjustments are executed including self calibration. Also, it is more effective in expense side that using self calibration for photograph survey in B-method because can reduce GCP numbers.

• KDI Journal of Economic Policy
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• v.9 no.4
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• pp.25-58
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• 1987

본(本) 연구(硏究)는 해외여건 변화에 따른 우리나라 국제수지조정과정(國際收支調整過程)의 특징을 밝히며 아울러 이미 발표된 분기모형(分期模型) 추정기간(推定期間)을 1985년 제4분기까지 연장해 재추정한 결과를 보고하고 이를 이용해 해외여건 변화의 효과를 분석하고자 함에 그 목적이 있다. 국제수지(國際收支)의 변동(變動)을 요인별로 분화(分化)하여 보면 제1,2차 오일 쇼크 초기의 경상수지 악화는 유가급등(油價急騰)에 의한 교역조건 악화에 그 주인(主因)이 있다. 이후 경상수지 적자는 서로 다른 과정을 밟아 줄어들게 되는데 1976~77년의 경우 수출촉진(輸出促進)으로, 1981~82년의 경우 총수요조정(總需要調整)으로 국제수지 개선을 도모하였다. 이와 같이 양기간중 상이한 방법으로 적응한 것은 양기간중 해외여건이 서로 달랐기 때문이며 이 점에서 우리나라 국제수지의 조정도 여타 수출지향적(輸出指向的) 성장국(成長國)과 유사한 과정을 밟았다. 분기계량모형(分期計量模型)을 이용하면 제2차 오일 쇼크 기간에는 제1차 오일 쇼크 기간에 비해 유가(油價)가 상대적으로 덜 상승하였으나 해외수요(海外需要) 부진(不振), 달러강세(强勢) 및 고금리(高金利)로 해외여건은 전반적으로 우리 경제에 보다 불리하게 작용하였다. 1986년중 경상수지 흑자는 대부분 해외여건의 호전으로 설명되고 있다.

• Korean Journal of Remote Sensing
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• v.34 no.3
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• pp.565-578
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• 2018

In this paper, we investigate the feasibility of modelling image strips, instead of individual scenes, that have been acquired from the same orbital pass through the process of bundle adjustments. Under this approach, First, a rational function model (RFM) of the strip image is generated from the RFMs of individual images, such that the entire strip of images can be treated as a single image. Correction parameters are calculated through bundle adjustments between strip images. For the experiment, we used two stereo strips. Each strip image consists of three KOMPSAT-3A scenes. Experimental results show that it was possible to improve the initial model by using the control points located in a specific region of the strip. We showed that absolute orientation with moderate accuracy of 2 m errors were achieved from 12 ground control points for the three-image strips. The test results indicate that bundle adjustment of strip images could be more efficient than bundle adjustments of the individual scenes.