• Journal of the Korea Convergence Society
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• v.10 no.6
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• pp.203-218
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• 2019

Using the sample of 104 mutual savings banks inspected by the Financial Supervisory Service (FSS) on June 2011, this study examines if mutual savings banks manage BIS capital adequacy ratio using allowance for bad debts through comparison of BIS capital adequacy ratio before and after the 2011 when mutual savings banks experienced a large-scale restructuring by financial supervisory authorities. We find that mutual savings banks mainly use the allowance for bad debts to manage BIS capital adequacy ratio. It also shows that mutual savings banks with a business suspension order by FSS manage BIS capital adequacy ratio more than the others. Lastly, we find that Non Big4 auditors as well as Big 4 auditors don't effectively audit the use of the allowance for bad debts for mutual savings banks to manage their BIS capital adequacy ratio.

• Restorative Dentistry and Endodontics
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• v.24 no.1
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• pp.26-39
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• 1999

Bis-GMA, the representative monomer of bonding resin, contributes to the rigidity of bonding layer. Hydrophilic monomer contributes to the permeability into dentin substrates while weaken the bonding layer due to its small molecular weight. The degree of conversion also contributes to the ultimate strength of the bonding layer. This study was performed for the correlation analysis of monomer ratio and dentin bonding strength via degree of conversion. 7 experimental bonding resins were prepared with Bis-GMA, ratio from 20% to 80% by 10% increment, and hydrophilic HEMA monomer. Their degree of conversion and shear bond strength to dentin were compared with Scotchbond Multi-Purpose adhesive, and the fractured surfaces were examined microscopically. The results were as follows; 1. The degree of conversion increased when, the ratio of Bis-GMA increased from 20% to 70%, whereas it decreased when the ratio of Bis-GMA was 80%. 2. Shear bond strengths of the experimental bonding resins of 80%, 70%, 60% ratio of Bis-GMA were significantly higher than those of the experimental bonding resin of 50% ratio of Bis-GMA and Scotchbond Multi-Purpose adhesive. Lower shear bond strengths were obtained with the experimental bonding resins of 40%, 30%, 20% ratio of Bis-GMA (p<0.05). 3. Adhesive fractures were associated with the bonding resins of the lower bond strength, while cohesive fractures within the bonding resin layer were associated with the bonding resins of higher bond strength. Bonding resins with shear bond strength higher than 18MPa showed some cohesive fractures within the composite resin or within the dentin. 4. Correlations between Bis-GMA ratio and the degree of conversion (r=0.826), between Bis-GMA ratio and shear bond strength (r=0.853), and between the degree of conversion and shear bond strength (r=0.786) were significant (p<0.05).

• The Journal of the Convergence on Culture Technology
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• v.8 no.1
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• pp.435-440
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• 2022

This study analyzed the impact of changes in real estate prices on the soundness of Korean banks using multiple regression models. As a result of the analysis, changes in real estate prices significantly increase the banks' non-performing loans through the increase in loans. Among macroeconomic variables, short-term interest rates were found to have a significant effect on all soundness indicators such as BIS capital adequacy ratio, non-performing loans ratio, and liquidity coverage ratio. Among the bank characteristics indicators, the loan growth rate had a significant negative effect on BIS capital adequacy ratio, and the real estate mortgage rate had a significant positive effect. In additional, it was found that non-performing loans ratio and liquidity coverage ratio had a negative effect on BIS capital adequacy ratio.

• The Korean Journal of Financial Management
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• v.26 no.1
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• pp.95-125
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• 2009

This paper examines the disciplinary effect of deposits using the semiannual accounting data of mutual savings banks(henceforth 'MSBs') in Korea for the period of 2003 through 2007. I find overall strong evidence in favor of the existence of market discipline in the industry. MSBs with higher BIS ratio and lower NPL ratio turn out to have higher increase rate of deposits than MSBs with lower such ratios. The coefficient of NPL ratio becomes greater with time, suggesting that the effect is cumulative. It turns out that depositors respond more sensitively to NPL ratio than BIS ratio in a period of MSB failure. On the other hand, MSBs turn out to act very positively responding to the depositors' discipline. They increase BIS ratio or decrease NPL ratio following the previous decrease in deposits. Government authorities need to make more efforts to develop a suitable incentive system (e.g. penalties on a false disclosure) to improve the efficiency of disclosure by MSBs. Moreover, they need to acknowledge the importance of NPL ratio as a market disciplinary tool which has been becoming more important, especially in times of MSB failure.

• The Journal of the Convergence on Culture Technology
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• v.7 no.1
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• pp.511-517
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• 2021

In this paper, we analyzed the impact of capital adequacy requirements on the profitability of Korean banks using DOLS model. As a result of the analysis, the impact of BIS capital ratios on commercial and regional banks was different. Demand for capital adequacy has a greater and more significant negative impact on regional banks than on commercial banks. It was shown that bank characteristic variables rather than macroeconomic variables have a more significant effect on bank profitability. In addition, a rise in the BIS capital ratio reduces the profitability of commercial and regional banks, and the higher the ratio of loan-loss provisions, the stronger the relationship. In the case of commercial banks, it is estimated that the demand for capital adequacy did not have a significant impact as they are relatively large and faithful in capital compared to regional banks. However, in the case of regional banks, safer assets need to be selected to meet the BIS capital ratio, and the increasing propotion of these safe assets seems to have a relatively greater negative impact on profitability. Consequency, the financial authorities should consider this results and implement the bank's capital regulation policy.

• Asia-pacific Journal of Multimedia Services Convergent with Art, Humanities, and Sociology
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• v.9 no.6
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• pp.773-782
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• 2019

Basel III (Third Basel Accord or Basel Standards) is a global, voluntary regulatory framework on bank capital adequacy, stress testing, and market liquidity risk. Basel III regulatory ratios include capital adequacy, asset soundness, and liquidity. The capital adequacy variables include BIS capital adequacy ratio, BIS tier 1 capital ratio, and tangible common equity ratio. The asset soundness variables include non-performing loan ratio and non-performing loan coverage ratio. The liquidity regulation variables include KRW liquidity coverage ratio and foreign currency liquidity coverage ratio. This study aims to investigate how capital adequacy standard affects efficiency of internet primary banks. As a result of this study, BIS capital adequacy ratio of domestic internet primary banks is lower than that of commercial banks. In order to maintain sustainable operation considering capital adequacy regulations, it is necessary to expand additional capital. In addition, the delinquency rate and non-performing loan ratio of domestic internet primary banks is gradually increasing due to the maturity of high-yield loans in 2019.

• Asia-Pacific Journal of Business
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• v.14 no.1
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• pp.149-169
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• 2023

Purpose - The main purpose of this study is to develop the stress test model for Korean banks by exploring the optimal Monte Carlo simulation and BIS forecasting model. Design/methodology/approach - This study selects 15 Korean banks as sample financial firms and collects relevant 76 quarterly data for the period between year 2000 and 2018 from KRX(Korea Excange), Bank of Korea, and FnGuide. The Regression analysis, Unit-root test, and Monte Carlo simulation are hired to analyze the data. Findings - First, most of the sample banks failed to keep 8% BIS ratio for the adverse and severely Adverse Scenarios, implying that Korean banks must make every effort to realize better BIS ratios under adverse market conditions. Second, we suggest the better Monte Carlo simulation model for the Korean banks by finding that the more appropriate volatility should be different depending on variables rather than simple two-sigma which has been used in the previous studies. Third, we find that the stepwise regression model is better fitted than simple regression model in forecasting macro-economic variables for the BIS variables. Fourth, we find that, for the more robust and significant statistical results in designing stress tests, Korean banks are required to construct more valid time-series and cross-sectional data-base. Research implications or Originality - The above results all together show that the optimal volatility in designing optimal Monte Carlo simulation varies depending on the country, and many Korean banks fail to pass sress test under the adverse and severely adverse scenarios, implying that Korean banks need to make improvement in the BIS ratio.

• Proceedings of the Korean Institute of Electrical and Electronic Material Engineers Conference
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• 2003.08a
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• pp.110-113
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• 2003

We report herein synthetic results obtained six new types of bis-benzocrown ethers containing imine group. Bis crown ethers l~3 are aminobenzo-15-crown-5-ether linked with terephthalaldehyde, isophthalaldehyde, phthaldehyde respectively by imine reaction. Bis crown ethers l~3 are different distances in each crown ether rings. Bis crown ether 4 has large cavity in crown ethers. Functionalized crown ether 5 is synthesized amonobenzo-l5-crown-5-ether and terephthaladehyde same ratio at one to one. Bis crown ether 6 has phothosensitive linkage between crown ethers. Bis crown ether 7 is prepared by amonobenzo-l5-crown-5-ether and triethyl ortho formate. 4'-Nitrobenzo-crown ethers and 3',4'-dinitrobenzo-crown ethers were prepared by nitration of benzo crown ethers, obtained from the reaction of catechol and oligoethylene glycol ditosylate. Crown ethers containing aldehyde group were synthesized from the reaction of 3,4-dihydroxybenzaldehyde and corresponding ditosylate respectively. The synthesized crown ethers were characterized respectively by IR, NMR. GC-Mass.

• Bulletin of the Korean Chemical Society
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• v.6 no.6
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• pp.358-361
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• 1985

Thianthrene cation radical perchlorate (1) reacted with azo-bis-2-phenoxy-2-propane (6) to give thianthrene (2), cisthianthrene-5,10-dioxide, 5-(p-hydroxyphenyl) thianthrenium perchlorate (10), acetone, phenol, and 5-(2-propenyl) thianthrenium perchlorate (11) when the mole trtio of 1 to 6 was 1:1. Among the products, 11 was a new compound. However, when the corresponding mole ratio was 5:1, 11 was not formed. Similar result was obtained for azo-bis-2-(p-nitrophenoxy)-2-propane.

• The Journal of Korean Institute of Communications and Information Sciences
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• v.23 no.7
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• pp.1817-1823
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• 1998

V.42bis, a type of LZW(Lempel-Ziv-Welch) code, is well-known as theinter national standard is asynchronous data compression. In this paper, we analyze several undesirable phenomena arising from the application of v.42bis to high speed data transmission, and we propose a modified technique to overcome them. the proposed technique determines the proper size of the dictionary, one of important factors affecting the compression ratio, and improves the method of dictionary generation for a higher compression ratio. Furthermore, we analyze the problem of excessive mode changes and solve it to a certain degree by adjusting the threshold for mode change. By doing this, we can achieve smiller variation of the compression ratio in time. This improvement chtributes to easier and better design and control of the buffer in high speed data transmission.