• Journal of the Korea Institute of Military Science and Technology
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• v.15 no.6
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• pp.754-760
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• 2012

To improve the efficiency and economics of national defence, the needs for defence M&S systems are greatly increased, but the lack of interoperability and reusability lowers the level of reliability in the existing simulations models. Recently, many research activities have been performed and some conceptual models, such as CMMS, DCMF, and KAMA, were introduced. However, these models don't support the whole process of defence M&S system development nor provide integrated domain knowledge and up-to-date data. In this paper, we analyzed the analysts' guidances and doctrines, which are the basic ingredients for the simulation system development, and proposed a systematic structure for all the defence M&S stakeholders to share the standardized domain knowledge, modeling algorithm and data. This will be a logical bridge between Mission Space and Simulation Space, and provide substantial data sets to build simulation systems.

• Management & Information Systems Review
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• v.34 no.2
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• pp.113-130
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• 2015

This study considers the relation between firms' earnings management and credit rating. Unlike preceding papers only focusing earnings management by accrual(thereafter, AM), this paper examines the effect of accrual earnings management(AMs) and real earning management(thereafter, RM) on credit rating. RMs have more negative effects on firms' forward cash flow generation abilities and long term operating performances than AMs. So, RMs are more negative signals for credit analysts than AMs. But credit analysts have much difficulty in seeing through RM, because if credit analysts want to find out RMs, they have to understand firms' internal operating activities, cost structures, receivables collection practices, and review whether profit distortions are due to abnormal change of them. Sample of this study consists of 2,150firm-year data listed companies from 2002 to 2010. Empirical evidence shows that AMs and RMs are negatively related to credit rating. This result implies that credit analysts see through AMs and RMs in interpreting financial informations, that is to say, they discount credit rating in considering level of earnings management that consist of real activity and accrual earning management. This paper also finds that RMs are more negatively related to credit ratings than AMs. This result suggests that credit analysts don't take RMs into account in credit rating process as much as AMs.

• Korea Journal of Hospital Management
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• v.19 no.1
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• pp.32-42
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• 2014

It is necessary to calculate prime cost of medical services accurately in order to evaluate the adequacy of medical fee. This paper aims to identify cost analysts' perception on prime cost of medical services and needs in establishing a cost accounting system in hospitals, proposing future directions and guidelines for the calculation of medical fee. A self-administered questionnaire and telephone survey on operation of a hospital cost-accounting system was conducted in November, 2012, among cost analysts currently working in the hospitals and hospital administrators planning to implement the hospital cost-accounting system. Our study shows that most of the cost analysts were aware of the importance of calculating prime cost and responded that collection of the prime cost data from government is necessary although they are less likely to provide the data in the future concerning the risk of data misuse and data security. They also responded that lack of budget allocation and excessive workload were the main reasons for not estimating the prime cost and operating cost management information system. Results show that hospital cost analysts considered the data accuracy is the most critical factor in calculating prime costs of medical services. However, there was no investment budget allocated in some hospitals or limited to less than 100 million, indicating that hospitals are reluctant to invest on implementing the cost accounting system. Respondents stated the organization that collects the prime cost of medical services among hospitals should display strong analytical capabilities, ensure data security, and maintain independence, which is most demanded. There are 57 hospitals that calculated the prime cost of medical services for 2012 by each medical department and 20 hospitals that calculated the prime cost by fee-for-services, aiming to establish a cost accounting system. Our results indicate that hospitals should voluntarily provide the accurate prime cost for medical services in order to properly evaluate the adequacy of medical fee. Consequently, it is critical to establish an independent organization to collect and appraise the data. It is also recommended that government should implement various policies to encourage hospitals to participate in the data collection to achieve the data accuracy and representativeness.

• Journal of Korea Technology Innovation Society
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• v.1 no.3
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• pp.386-401
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• 1998

Videophone service was developed and marketed by AT&T in the late 1960s and early 1970s. The market did not respond to the service offering, and the service was withdrawn. However, Videophone returned in the late 1980s and early 1990s. Due to the technological advance, establishment of ITU standards and fall of videophone price, many analysts are very optimistic about videophone market. But on the other hand, some analysts anticipate that recent videophone will only replicate the past with the same results: namely, market failure. First, this article reviews the history of videophone service, the recent development trend and reasons for its market failure. Second, this article reviews prospects for videophone service. Finally authors examine some of the technological and service features that might shift the value of videophone service.

• Korean Journal of Oriental Medicine
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• v.13 no.3
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• pp.45-51
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• 2007

This Study is to propose the method about statistical factor from the old oriental medical record in Korea. This Study reviews the statistical analysis recently published in the old oriental medical books which are in the Research Report by the Korea Institute of Oriental Medicine at 2007. The results reveal a disease factors, prescription factors.medicines factors, population factors and historical factors by the statistics. The results show that the old oriental medical record for a information system need the interpreting with a information analysts, a statistics analysts and an oriental medical doctors.

• The Journal of Asian Finance, Economics and Business
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• v.1 no.3
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• pp.29-36
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• 2014

This paper attempts to measure the impact of non-financial factors including analyst practices and broker resources on performance of sell side research. Results reveal that these non-financial factors have a measurable impact on performance of target price forecasts. Number of pages written by an analyst (surrogate for analyst practice) is significantly and directly linked with target price accuracy indicating a more elaborate analyst produces better target price forecasts. Analyst compensation (surrogate for broker resource) is significantly and inversely linked with target price accuracy. Out performance by analysts working with lower paying firms is possibly associated with motivation to migrate to higher paying broking firms. The study finds that employing more number of analysts per research report has no significant impact on target price accuracy -negative coefficient indicates that team work may not result in better target price forecasts. Though insignificant, long term forecast horizon negatively affects target price accuracy while stock volatility improves target price accuracy.

• Proceedings of the IEEK Conference
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• 2006.06a
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• pp.361-362
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• 2006

Magnetic Flux Leakage (MFL) inspection is a general non-destructive testing (NDT) method to detect the corrosion of natural gas pipelines. Currently, it is subjectively analyzed by trained analysts. In spite of investing much time and human resources, the inspection results may be different according to the analysts' expertise. So, many gas suppliers are keenly interested in the automation of the interpretation process. This paper presents a Gaussian variance filtering method of MFL signals, which is taken from MFL pigging of underground pipelines. In the proposed algorithm the original MFL signals are filtered by multiple Gaussians with different variance. Experimental results show that this approach does not need to align bias and to use explicit noise reduction algorithm.

• Journal of the Korean Data and Information Science Society
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• v.19 no.4
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• pp.1361-1369
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• 2008

The analysis of software reliability model provides the means to analysts, software engineers, and systems analysts and developers who want to predict, estimate, and measure failure rate of occurrences in software. In this paper, reliability growth model, in which the operating time between successive failure is a continuous random variable, is proposed. This model is based on order statistics of two parameters Burr type XII distribution. We propose the measure based on U-plot. Also the performance of the suggested model is tested on real data set.

• Journal of the Korea Society of Computer and Information
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• v.22 no.5
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• pp.97-103
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• 2017

In this paper, we propose a method to investigate the safety consciousness of a analyst incident response. This study conducted a statistical survey on 154 analysts who hired as expert in environment monitoring organizations in South Korea. The results of the analyses showed that respondents had good awareness on the equipment incident response and complied with laboratory safety regulations very well. Secondly, respondents were aware of the importance in the order of equipment incident response, an analytical laboratory incident response, and the cause of a chemical substance associated incident in an analytical laboratory in regarding the regulation compliance for creating a safe laboratory environment and the securement of laboratory safety. Therefore, (it was identified that) it would be necessary to create a safe environment and integrate a safety management system.

• Magazine of the Korea Concrete Institute
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• v.6 no.6
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• pp.27-34
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• 1994