• 경영과정보연구
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• 제25권
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• pp.203-222
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• 2008

This thesis examines whether accounting information-earnings and book values-has the value relevance in the KOSDAQ. The study is motivated by previous studies which have examined the value relevance of accounting information. Prior researches have focused on KSE(Korea Stock Exchange). But, prior researches have not examined the value relevance of accounting information in KOSDAQ. So, this study examined the value relevance of accounting information which is disclosed by firms on KOSDAQ and whether accounting information between firms on KOSDAQ and KSE has the discriminative value relevance, underlying the expectation that KOSDAQ firms will have higher future profitability than KSE firms. In other words, book-value multiples of KOSDAQ firms is higher than book-value multiples of KSE firms and earnings multiples of KOSDAQ firms is lower than earnings multiples of KSE firms. The value relevance of accounting information is examined by a valuation framework presented by Ohlson(1995), which expresses the stock-price as a function of both earnings and book values of equity. The results indicate that accounting information of KOSDAQ has significant explanatory power for stock price over the 2005-2007 period. KOSDAQ firm are divided by Venture firms and Small to Mid size firms. KOSDAQ Venture firms have the discriminative value relevance, compared with KSE firms. But, KOSDAQ Small to Mid size firms have not the discriminative value relevance, compared with KSE firms.

• 한국IT서비스학회지
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• 제15권3호
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• pp.51-69
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• 2016

Recently, many Korean firms have suffered financial losses and damaged firm's trust due to information security incidents. Hence, a lot of firms have realized the importance of the information security. In particular, the demand for information security certification has increased. This study examined the effect of information security certification using the event study methodology. Our research shows that the announcement of the information security certification significantly influences the market value of the corresponding firm. The certified firms rise, on average, o.4993% (-2 day), 0.5462% (+1 day) of their market value. Further, we found that the financial sector in our data showed a 1.4% higher abnormal returns than the nonfinancial sector. On the other hand, whether a firm first acquired the information security certification is not significant. Our paper presents that it is possible to analyze the effect of the information security certification using the event study. We are expected to be used in making a decision for the investment of information security. Also, our results indicate that the firm which have acquired the information security certification should actively announce that fact.

• Journal of Yeungnam Medical Science
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• 제2권1호
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• pp.77-80
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• 1985

심전도에 의한 R-R 간격변동은 자율신경계의 기능을 검사하는데 매우 유용하고 또한 교감 신경계와 부교감신경계의 가능을 정량적으로 알아낼 수 있을 것으로 사료되었다. 특히, 당뇨병질환에 있어서 자율신경계의 dysfunction현상을 고찰하는데 매우 유용할 것으로 기대된다(Fig.5 참조). 그러나 임상에 직접 적용시켜온 바로는 기립시, 심호흡시에 발생되는 근전도에 의한 잡음이 간혹 발생되는 경우가 있는데 이것은 전극접착법과 무선송신기에 의해 제거될 것으로 기대되며 향후의 과제로 남아있다.

• 대한임베디드공학회논문지
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• 제18권3호
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• pp.117-124
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• 2023

In the machine vision inspection equipment, diameter measurement is important process in inspection of cylindrical object. However, machine vision inspection equipment requires complex algorithm processing such as camera distortion correction and perspective distortion correction, and the increase in processing time and cost required for precise diameter measurement. In this paper, we proposed the algorithm for diameter measurement of cylindrical object using the laser displacement sensor. In order to fit circle for given four input outer points, grid search algorithms using root-mean-square error and mean-absolute error are applied and compared. To solve the limitations of the grid search algorithm, we finally apply the singular-value-decomposition based circle fitting algorithm. In order to compare the performance of the algorithms, we generated the pseudo data of the outer points of the cylindrical object and applied each algorithm. As a result of the experiment, the grid search using root-mean-square error confirmed stable measurement results, but it was confirmed that real-time processing was difficult as the execution time was 10.8059 second. The execution time of mean-absolute error algorithm was greatly improved as 0.3639 second, but there was no weight according to the distance, so the result of algorithm is abnormal. On the other hand, the singular-value-decomposition method was not affected by the grid and could not only obtain precise detection results, but also confirmed a very good execution time of 0.6 millisecond.

• Clinical and Experimental Pediatrics
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• 제52권4호
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• pp.471-475
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• 2009

목 적 : 사립체 질환은 여러 가지 장기의 증상을 나타내는 에너지 대사 질환으로, 뇌병증과 더불어 안과적 증상도 다양한 형태로 표현된다. 본 연구에서는 시신경에서 후두부의 뇌피질에 이르는 신경계를 평가하는 시각전위유발 검사를 사립체 질환 환아에서 시행하여 그 유용성과 가치를 분석하고자 하였다. 방 법 : 근육 조직을 이용한 분광광도 검사법에서 사립체 호흡 연쇄 복합체 I 결함으로 확진된 환아 19명을 대상으로 섬광자극 시각 유발전위검사를 시행하여, 그 결과를 정상 반응군(I), 잠복기 지연군(II), 비정상 파형군(III), 무반응 이상군(IV)으로 나누어 판정하였으며, 환아들의 임상양상과 비교하였다. 결 과 : 전체 19명 중 시각전위 유발검사에서 이상소견을 보인 환아는 14명이었고, 무반응 이상군(IV)이 6명, 비정상 파형군(III)이 6명, 잠복기 지연군(II)이 2명 관찰되었다. 망막과 시신경 검사를 포함한 안과 검진에서 이상 소견을 보인 환아는 7명이었으며, 망막 색소 침착이 3명, 시신경 위축 3명, 사시 3명, 안구진탕 1명, 시력 소실이 1명에서 나타났다. 안과 검진에서 이상 소견을 보인 7명은 모두 시각 유발전위검사에서 이상 소견을 나타내었으며, 안과 검진에서 정상 소견을 보인 12명 중에서도 7명이 시각전위유발 검사에서 이상 소견을 나타내었다. 결 론 : 시각 유발전위검사는 안과 증상을 포함하여 다양한 중추신경계 관련 증상이 동반되는 사립체 질환에서 유용한 선별 검사이다.

• Pediatric Gastroenterology, Hepatology & Nutrition
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• 제20권3호
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• pp.153-159
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• 2017

Purpose: Acid neutralization during chemical clearance is significantly prolonged in children with cystic fibrosis, compared to symptomatic children without cystic fibrosis. The absence of available reference values impeded identification of abnormal findings within individual patients with and without cystic fibrosis. The present study aimed to test the hypothesis that significantly more children with cystic fibrosis have acid neutralization durations during chemical clearance that fall outside the physiological range. Methods: Published reference value for acid neutralization duration during chemical clearance (determined using combined impedance/pH monitoring) was used to assess esophageal acid neutralization efficiency during chemical clearance in 16 children with cystic fibrosis (3 to < 18 years) and 16 age-matched children without cystic fibrosis. Results: Duration of acid neutralization during chemical clearance exceeded the upper end of the physiological range in 9 of 16 (56.3%) children with and in 3 of 16 (18.8%) children without cystic fibrosis (p=0.0412). The likelihood ratio for duration indicated that children with cystic fibrosis are 2.1-times more likely to have abnormal acid neutralization during chemical clearance, and children with abnormal acid neutralization during chemical clearance are 1.5-times more likely to have cystic fibrosis. Conclusion: Significantly more (but not all) children with cystic fibrosis have abnormally prolonged esophageal clearance of acid. Children with cystic fibrosis are more likely to have abnormal acid neutralization during chemical clearance. Additional studies involving larger sample sizes are needed to address the importance of genotype, esophageal motility, composition and volume of saliva, and gastric acidity on acid neutralization efficiency in cystic fibrosis children.

• 대한예방한의학회지
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• 제11권2호
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• pp.23-39
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• 2007

Objectives : The aim of this study was to evaluate effects of herbal medicine and other associated factors for abnormal liver function tests(especially total bilirubin, AST, ALT, and ${\gamma}GT$) levels in outpatients at an oriental medical clinic. Methods : A cross-sectional study based on clinical records was conducted on 1,871 patients at one Oriental medical clinic in Seoul, Korea. 504 patients received a liver function tests for screening and 497 patients ranging from the age of 4 to 74 were chosen for the study. Patients with basal liver disease or DM were excluded during the screening process. Patients were classified into case(abnormal) and control(normal) groups by normal liver function test references. Results and Conclusions : In this study, 33.0% of the patients were females, and 67.0% were males. The mean age was $34.7{\pm}11.9$ years old. The mean total protein value was $6.78{\pm}0.66g/dL$(male $6.79{\pm}0.61$, female $6.76{\pm}0.76$), albumin $3.89{\pm}0.50g/dL$(male $3.94{\pm}0.47$, female $3.81{\pm}0.54$), total bilirubin $0.51{\pm}0.35mg/dL$(male $0.54{\pm}0.39$, female $0.45{\pm}0.23$), AST $23.31{\pm}18.22U/L$(male $26.37{\pm}20.73$, female $17.09{\pm}8.72$), ALT $33.49{\pm}36.36U/L$(male $40.56{\pm}41.77$, female $19.13{\pm}12.64$), LDH $258.07{\pm}74.84mg/dL$(male $263.68{\pm}73.77$, female $246.70{\pm}75.92$), and ${\gamma}GT$ $39.64{\pm}59.16U/L$(male $50.15{\pm}69.43$, female $17.83{\pm}8.36$). The percentage of abnormal total bilirubin levels(>1.0) in these patients was 2.6%, abnormal AST levels(>39m, >29f) 8.5%, ALT levels(>47m, >32f) 18.8%, and ${\gamma}GT$ (>50m, >40f) 19.9%.

• 한국정보시스템학회지:정보시스템연구
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• 제27권1호
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• pp.193-224
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• 2018

Purpose Targeting Korean companies listed on Korean securities markets (i.e., KOSPI and KOSDAQ markets), this study aims to shed lights the effects of personal information security breaches on stock prices of information security companies. Interestingly, this study is, to the best of our knowledge, the first to examine the information transfer effect on personal information security breaches of companies. Design / Methodology /Approach To examine the information transfer effect of personal information security breaches, our study employs the event study commonly used in financial studies. To this end, we investigate a variety of events of personal information security breaches of companies listed on the KOPSI stock market and the KOSDAQ market. We collect the total samples of one hundred and twelve with forty seven of events of personal information security breaches by thirty companies and sixty five of information security companies. Findings The principal findings from the empirical study are as follows. First, for companies of personal information security breaches, our event study presents the significantly negative AAR (averaged abnormal return) value on the event day at the 5 % level and the highly significant negative CAAR(cumulative averaged abnormal return) value on the event day and the day after the event day at the 1 % level. The results suggest that personal information breaches significantly contribute to an decrease in value of the information breached companies. The cross sectional regressions in this study estimate the significantly negative coefficient for the ME/BE variable, the proxy for a growth opportunity at the 5 % level. This suggests a reverse relation between the growth opportunity of companies and their value. As for the various samples of the information security companies categorized by physical security, network and system security, security application software, code authentication, system integration, we find the significantly positive AAR on the day after the event day at the 5% level, only for the network and system security-companies. This addresses that the information transfer effect followed by personal information breaches is uniquely observable for companies categorized into network and system companies. The regressions for the network and system companies estimate the significantly positive coefficient for the NS dummy variable (i.e., the dummy of the network and system security companies) at the standard level. This allows us to identify appropriate times needed to make the information transfer effect realized from personal information breached companies to information security companies.

• 한국임상수의학회지
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• 제34권6호
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• pp.420-424
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• 2017

Cystic endometrial hyperplasia (CEH) and uterine dilation (hydro-, muco-, hemato- and pyometra) are common uterine diseases in intact female dogs. The aim of the present study was to assess the usefulness of digital abdominal radiography in diagnosing uterine disease in intact female dogs. Two hundred and thirteen intact female dogs were included, and were classified into four groups on the basis of radiographic uterine visibility (visible/invisible) and ultrasonographic findings (normal uterus/abnormal uterine condition including CEH and uterine dilation). For each dog, the ratio of the maximum uterine diameter to the height of the fifth lumbar vertebral body (U/L5 ratio) was calculated on radiographs. There were 78 and 135 dogs in the normal and abnormal groups, respectively; 34.6% normal and 53.5% abnormal uteri were visible on abdominal radiographs. Our results suggested that a mean U/L5 ratio of $1.18{\pm}0.53$ ($mean{\pm}2SD$) indicated a normal radiographic uterus diameter, and that a value of > 1.60 should be used as an indicator of uterine disease in clinical practice. However, because false negative results were noted, radiography cannot replace ultrasonography for assessment of the uterus.

• 재무관리연구
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• 제20권1호
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• pp.61-92
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• 2003

스톡옵션 부여 공시가 비정상적인 양(+)의 초과수익률을 가져온다는 선행 연구의 연장선상에서, 본 연구에서는 스톡옵션 부여 공시가 야기하는 초과수익률이 시간 및 부여횟수에 따라 변하는가를 검증해 보았다. 스톡옵션 도입 초기부터 스톡옵션 부여가 보편화된 시기까지에 대해 스톡옵션 부여공시에 따른 주가반응이 동일한가를 검증한 결과, 2000년 이후에는 스톡옵션 부여공시가 뉴스로서 가지는 의미가 점차 약해짐을 발견했다. 또한, 한 기업이 여러 차례에 걸쳐 스톡옵션을 부여할 경우, 부여횟수가 증가함에 따라 초과수익률이 점차 감소함을 발견했다. 이는 기업의 스톡옵션 부여가 보다 보편화될수록 스톡옵션 부여공시가 가지는 뉴스로서의 긍정적인 영향이 상대적으로 감소됨을 의미한다. 주식시장에서 보다 많은 수의 기업이 스톡옵션을 부여할수록, 또 한 기업이 여러 차례에 걸쳐 스톡옵션을 부여할수록, 투자자들은 기업의 스톡옵션 부여가 기업가치 증대에 미치는 영향이 상대적으로 적어질 것이라 기대함을 시사한다.