• 유통과학연구
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• 제16권2호
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• pp.83-88
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• 2018

Purpose - For distribution corporate, the method of recognizing sales revenue may be different depending on the type of distribution transaction. Until the change in accounting standards for revenue recognition was made in 2002, the distribution corporate recognized the full amount of sales of goods regardless of the type of transaction. However, in accordance with accounting standards for revenue recognition, which began to be applied in 2003, distribution corporate differ in sales revenue recognition by transaction type. The Purpose of this study is to analyze the impact of sales revenue on the corporate value after the change of the revenue recognition accounting standards. Research design, data, and methodology - We selected a comprehensive wholesale and retail corporate listed on Korea Exchange. The research model extends the Ohlson(1995) model and regresses whether sales revenue affecting the corporate value is discriminatory value relevance between the corporate affected by changes in accounting standards for revenue recognition and those not. Results - The results of the analysis are as follows. First, The average value of stock price, net asset per share, and earnings per share are all higher than those before the change of accounting standards for revenue recognition. However, the average value of sales per share is lower than that before the change of accounting standards for revenue recognition. Second, the relationship between corporate value and net asset per share, earnings per share and sales per share, the coefficient of net asset per share, earnings per share and sales per share are all statistically significant positive value. Therefore, in explaining corporate value, besides net asset per share and earnings per share, sales per share provides additional information. And the coefficient of interaction variable between accounting standard change and sales per share is a statistically significant positive value. This result indicating that after the change of the revenue recognition accounting standards the usefulness of sales revenue has increased. Conclusions - The change in accounting standards for revenue recognition led to a decrease in distribution corporate sales revenue but the higher the relevance of the corporate value of the sales revenue information. These results shows that the change of accounting standards that reflects the transaction type of retailers was a revision to increase the value relevance of sales revenue in valuation of corporate value.

• 보건행정학회지
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• 제27권3호
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• pp.199-210
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• 2017

Background: This paper aims to demonstrate current health expenditure (CHE) and National Health Accounts of the years 2015 constructed according to the SHA2011, which is a new manual of System of Health Accounts (SHA) that was published jointly by the Organization for Economic Cooperation and Development (OECD), Eurostat, and World Health Organization in 2011. Comparison is made with international trends by collecting and analysing health accounts of OECD member countries. Particularly, financing public-private mix is parsed in depth using SHA data of both HF as financing schemes as well as FS (financing source) as their revenue types. Methods: Data sources such as Health Insurance Review and Assessment Service's publications of both motor insurance and drugs are newly used to construct the 2015 National Health Accounts. In the case of private financing, an estimation of total expenditures for revenues by provider groups is made from the Economic Census data; and the household income and expenditure survey, Korean healthcare panel study, etc. are used to allocate those totals into functional classifications. Results: CHE was 115.2 trillion won in 2015, which accounts for 7.4 percent of Korea's gross domestic product. It was a big increase of 9.3 trillion won, 8.8 percent, from the previous year. Government and compulsory schemes's share (or public share) of 56.4% of the CHE in 2015 was much lower than the OECD average of 72.6%. 'Transfers from government domestic revenue' share of total revenue of HF was 17.8% in Korea, lower than the other contribution-based countries. When it comes to 'compulsory contributory health financing schemes,' 'Transfers from government domestic revenue' share of 14.9% was again much lower compared to Japan (44.7%) and Belgium (34.8%) as contribution-based countries. Conclusion: Considering relatively lower public financing share in the inpatient care as well as overall low public financing share of total CHE, priorities in health insurance coverage need to be repositioned among inpatient care, outpatient care and drugs.

• 유통과학연구
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• 제15권11호
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• pp.21-29
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• 2017

Purpose - Relationship between farm and county losses determines whether the county program provides too little, too much, or similar amount of assistance relative to the loss on an individual farm. A review of the literature finds limited analysis of the determinants of this relationship. This paper conducts such an analysis using farm-level yield data. Research design, data, and methodology - Farm-level yield data from Illinois and Kansas farm business management associations are used for to calculate the correlation between farm and county loss and the share of farm loss systemic with county loss, and also for the regression analysis. Results - Average share of farm loss systemic with the county loss lies between 42% and 68%. The correlation between farm and county yield/revenue deviation from expected value is statistically significant in all four models. The coefficient is positive, implying the higher the correlation, the larger the share of farm loss that is systemic with the county loss. Conclusions - The findings of this study are consistent with the existing literature which argues that county variability may not be closely associated with farm variability. The findings of this study thus raise questions about the efficacy of area yield and revenue insurance products in helping farmers manage their risk.

• 한국농공학회논문집
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• 제50권3호
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• pp.83-89
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• 2008

Estimations of paddy field area are important for agricultural water supply planning. Especially these estimations have to be excused by drainage basin. In this research, we developed a paddy field estimation model considering shift-share effects such as national growing, structural, local effects. National growing effects are estimated by adopting the result of KREI-ASMO model which predict farm land area in national level. Paddy field structural effects are estimated using statistical data about farmhouse numbers and cultivation areas. Local allocation effects are calculated by differences of estimations and real data. The results using data from 1998 to 2003 show that developed model estimates 2006 paddy field areas in each province in 5% error and is applicable to predict future change of paddy field.

• 품질경영학회지
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• 제39권2호
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• pp.271-280
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• 2011

In this paper, the relationships between code-share networks and performances in airline industry were analyzed by using Social Network Analysis (SNA). We first analyzed the schedule data from OAG (Official Airline Guide) to obtain core-share information of airline industries. SNA was, then, applied to the code-share information. Finally, statistical analysis was conducted to analyze the relationships between code-share social networks and performances. The result shows that the size and out-degree centrality have relatively significant effects on the performance of airline industries, while in-degree and betweenness centrality has less significant effects.

• 한국컴퓨터그래픽스학회논문지
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• 제2권2호
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• pp.69-74
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• 1996

최근 점점 통합되는 세계시장과 증가하는 경쟁에서 살아남기 위해 시간과 공간의 제약을 받지 않고 제품정보를 공유할 수 있는 기술의 확보가 요구되고 있다. 제품정보의 공유를 위한 방안으로 제품정보를 중립형태의 표준으로 표현해 네트워크를 통해 전송하는 방법이 있다. 본 논문에서는 인터넷상에서 STEP 물리적 파일의 3차원 형상정보를 가시화하는 방법을 소개한다. 제품정보의 국제표준으로 새롭게 제시되는 STEP에서 형상정보가 어떻게 표현되는지 알아보고, 인터넷 환경에서의 프로그래밍 언어인 자바와 3차원 데이터 포맷인 VRML을 이용하여 형상정보를 가시화한 후 각각의 장단점을 파악하여, STEP 모델 가시화 기술을 자동차 PDM에 적용해 본다.

• Asian Journal of Business Environment
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• 제13권1호
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• pp.31-41
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• 2023

Purpose: This study purposes to analyze the determinants of the volume of Indonesian tuna exports. Research design, data and methodology: The framework was developed from the gravity model for trade, which was expanded with additional variables of competitiveness, exchange rate, and industrial share of the destination country. The data sources used in this study are UN Comtrade and the World Bank. The data used is yearly data from 12 countries in 2001-2019. The scope of the study is limited to exports to the twelve main export destinations. Panel data regression analysis is used to determine the factors that affect the volume of Indonesian tuna exports. Results: The results show that according to the theory, Indonesia's GDP has a positive effect and economic distance has a negative effect on the volume of the exports. Meanwhile, the GDPs of the destination countries are not proven to have a positive effect. However, the higher the industrial share in the country, the higher the export volume tends to be. Conclusions: The conclusion obtained from this study is that Indonesia's GDP, economic distance, real exchange rate, industrial GDP share of the destination country, and the RCA index affect the volume of Indonesian tuna exports.

• 융합보안논문지
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• 제21권1호
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• pp.73-78
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• 2021

빅데이터는 초연결·초지능·초융합으로 대표되는 4차 산업혁명의 핵심 동력으로 이노베이션 창출, 비즈니스 모델 발굴을 위한 데이터 공유, 연계·활용이 중요하다. 그러나 빅데이터 플럇폼이 공유·연계를 고려하지 않고 폐쇄적으로 구축될 경우 양질의 풍부한 데이터 확보 및 활용이 어렵다. 따라서 본 논문은 데이터 생산·구축 및 연계·유통을 활성화 할 수 있도록 빅데이터 플랫폼의 다양한 사례를 비교·분석하여 빅데이터 플랫폼 인프라의 발전 방향을 제시한다.

• 한국병원경영학회지
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• 제28권1호
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• pp.14-23
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• 2023

Purposes: The Specialty hospital designation policy had launched in 2011 and 110 designated specialty hospitals have been operating nationwide in 2022. This study was to estimate the market share of specialty hospitals for the specific diseases compared to other types of hospitals. Methodology: Data were derived from the National Health Insurance Claim data from 2018 to 2019. Subjects were all the inpatients with MDC(Major Disease Category) that specialty hospitals specialized in. A total of 34,231,387 claims were analyzed to estimate the market share. Findings: 90 specialty hospitals were responsible for 2.4 percent of inpatient care with specific diseases for specialty hospitals. There were regional variations in the market share of the specialty hospitals as the number of specialty hospitals in regions. Specialty hospitals' market shares were relatively high in burn(31.3%), ophthalmology(16.4%), obstetrics and gynecology(7.1%), alcohol(6.0%), joint(3.7%), spine(2.7%). After adjusting the number of inpatients per hospital, hospitals specialized in burn, alcohol, ophthalmology, breast, joint, obstetrics and gynecology, and hand replantation had treated more patients than tertiary hospitals. Practical Implications: Although specialty hospitals' market share was small, some types of specialty hospitals had an impact on the regional market as well as the national level market. To improve patients' accessibility to a specialty hospital, it is necessary to government supports non-specialized hospitals to change into specialty hospitals in certain fields and regions where the number of specialty hospitals is insufficient.

• Industrial Engineering and Management Systems
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• 제15권4호
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• pp.324-334
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• 2016

Manufacturers and retailers are interested in how prices, promotions, discounts and other marketing variables can influence the sales and shares of the products that they produce or sell. Therefore, many models have been developed to predict the brand share. Since the customer choice models are usually used to predict the market share, here we use hybrid model of Probabilistic Neural Network and Artificial Bee colony Algorithm (PNN-ABC) that we have introduced to model consumer choice to predict brand share. The evaluation process is carried out using the same data set that we have used for modeling individual consumer choices in a retail coffee market. Then, to show good performance of this model we compare it with Artificial Neural Network with one hidden layer, Artificial Neural Network with two hidden layer, Artificial Neural Network trained with genetic algorithms (ANN-GA), and Probabilistic Neural Network. The evaluated results show that the offered model is outperforms better than other previous models, so it can be use as an effective tool for modeling consumer choice and predicting market share.