• Title/Summary/Keyword: Digital IF

Search Result 2,212, Processing Time 0.028 seconds

A Study on the Relationship between the Disclosure of the Company's Internal Control System and the Agency Costs -Focused on SSE Listed Companies (기업 내부통제시스템 도입과 기업 대리 비용과의 관계연구 - SSE 상장기업을 중심으로)

  • Kim, Dong-Il;Choi, Seung-Il
    • Journal of Digital Convergence
    • /
    • v.18 no.8
    • /
    • pp.111-118
    • /
    • 2020
  • This study conducted an empirical analysis of SSE-listed companies to verify the effects of evaluation and disclosure of internal control systems on the agency costs management and controlling shareholders. Agency costs can affect the valuation of accounting information as asymmetry of information in the relationship between a company and its stakeholders, or induce financial costs as an adverse selection. If the firm's agency costs are reasonable, the valuation of the company can also move in a relatively positive direction. In this study, the evaluation information of the internal control system was analyzed through sales management ratio and equity ratio as substitute variables to analyze the relationship between management and agent costs of the controlling shareholders. In addition, independent control ratio, capital balance ratio, and company scale were used as control variables, as a result of the analysis, the evaluation information of internal control was found to be related to the agency costs of managers and governance structure. This study can be conducted to positive factors in evaluating the reliability and corporate value of accounting information according to the evaluation of internal control of SSE-listed companies and helps to understand the financial reporting environment.

The Analysis of the current state and components of Korea's National Debt (한국의 국가채무 현황과 구성요인 분석)

  • Yang, Seung-Kwon;Choi, Jeong-Il
    • Journal of Digital Convergence
    • /
    • v.18 no.9
    • /
    • pp.103-112
    • /
    • 2020
  • The purpose of this study is to examine the current status and components of Korean National Debt and to analyze the effects of each component on National Debt. In the Korean Statistical Information Service (KOSIS), we searched for data such as General Accounting Deficit Conservation, For Foreign Exchange Market Stabilization, For Common Housing Stability, Local Government Net Debt Public Funds, etc that constitute National Debt. The analysis period used a total of 23 annual data from 1997 to 2019. The data collected in this study use the rate of change compared to the previous year for each component. Using this, this study attempted index analysis, numerical analysis, and model analysis. Correlation analysis result, the National Debt has a high relationship with the For Common Housing Stability. For Foreign Exchange Market Stabilization, Public Funds, etc., but has a low relationship with the Local Government Net Debt. Since 1997, National Debt has been increasing similarly to the For Foreign Exchange Market Stabilization, For Common Housing Stability and Public Funds etc. Since 2020, Korea is expected to increase significantly in terms of For Common Housing Stability and Public Funds, etc due to Corona19. At a time when the global economic situation is difficult, Korea's National Debt is expected to increase significantly due to the use of national disaster subsidies. However, if possible, the government expects to operate efficiently for economic growth and financial market stability.

-1 Mode Circularly Polarized Patch Antenna Using CRLH Transmission Line (CRLH 전송 선로 구조를 이용한 -1 모드 원형 편파 패치 안테나)

  • Ko, Seung-Tae;Park, Byung-Chul;Lee, Jeong-Hae
    • The Journal of Korean Institute of Electromagnetic Engineering and Science
    • /
    • v.23 no.9
    • /
    • pp.1034-1041
    • /
    • 2012
  • In this paper, a compact circularly polarized metamaterial patch antenna using the -1 mode that is induced by the composit right-left handed(CRLH) transmission line is proposed. Basically, since the -1 mode is the same properties with the +1 mode of the conventional patch antenna, the circular polarization(CP) is realized. If two orthogonal -1 modes are excited with $90^{\circ}$ phase difference, the CP property can be obtained. In order to obtain two orthogonal modes and $90^{\circ}$ phase difference, 4 mushroom structures having the shape of triangle are employed and the inter-digital gaps are optimized, respectively. The fabricated antenna is based on RT/duroid5880 substrate and the total area of the 4 mushrooms is $0.161{\lambda}_0{\times}0.161{\lambda}_0$. It is confirmed that the center frequency of the proposed antenna is measured as 2.845 GHz and it operates from 2.830 GHz to 2.850 GHz. In addition, the antenna maintains the CP property from 2.842 GHz to 2.847 GHz at the peak gain and the measured radiation efficiency is 46 %.

A Novel Transmitter and Receiver Design of CDSK-Based Chaos Communication System (CDSK 방식의 카오스 통신 시스템의 새로운 송·수신기 설계)

  • Lee, Jun-Hyun;Ryu, Heung-Gyoon
    • The Journal of Korean Institute of Electromagnetic Engineering and Science
    • /
    • v.24 no.10
    • /
    • pp.987-993
    • /
    • 2013
  • Chaos communication system has characteristics of non-periodic, non-predictability, broadband signal and easy implementation. Also, chaos communication system is sensitive to the initial value, because completely another signal is generated when initial value of chaos equation is changed subtly. By these characteristics, security of chaos communication system is generally evaluated better than other digital communication systems. However, BER(Bit Error Rate) performance is worse than other digital communication systems, because transmitter and receiver of existing chaos communication system are strongly influenced by reference signal and noise. So, studies in order to improve the BER performance of chaos communication system is continuously performed. In this paper, We will propose a new CDSK (Correlation Delay Shift Keying) receiver in order to improve the BER performance. After we compare to the performance of existing receiver and proposed receiver, BER performance of proposed receiver evaluate. A novel receiver has characteristic that BER performance is better than existing receiver. However, if existing transmitter is used, existing receiver is possible to recover information bits even though BER performance is bad. Therefore, we propose a novel CDSK transmitter in order to improve the security of proposed receiver. When information bits are transmitted by using proposed transmitter, existing receiver is impossible to recover information bits, and proposed receiver is possible to recover information bits.

Quantification of Surface Topography Using Digital Image Analysis

  • Lee, Seok-Won
    • Journal of the Korean Geotechnical Society
    • /
    • v.15 no.3
    • /
    • pp.131-149
    • /
    • 1999
  • It was found that surface roughness has a first-order effect on the interface shear strength and accordingly it should be accurately quantified if its role is to be properly understood. To quantify the surface topography, first of all, a variety of commonly used surface roughness parameters and profiling methods were reviewed in this study. Based on this review, the normalized roughness parameter. $R_n$(Uesugi and Kishida, 1986), the profile roughness parameter, $R_L$, and the surface roughness parameter, $R_n$(Dove and Frost, 1996), were selected to be appropriate candidates of roughness parameters and the digital image analysis based Optical Profile Microscopy(OPM) method(Dove and Frost, 1996) to be an appropriate profiling method for this study. Using a smooth and three textured HDPE geomembranes which encompass the range of textures and texture patterns commonly used, a series of roughness measurements on virgin and previously used geomembranes were performed. The results showed that both $R_L\; and\; R_S$ values appropriately reflect the degree of texturing for the geomembranes used in this study, however, $R_n$ value showed limited ranges of variation which may not be sufficient to permit distinction between roughness values for certain conditions. The results of this study will be extended to the investigation of the influence of surface roughness on interface strength in future study.

  • PDF

Manchester coding of compressed binary clusters for reducing IoT healthcare device's digital data transfer time (IoT기반 헬스케어 의료기기의 디지털 데이터 전송시간 감소를 위한 압축 바이너리 클러스터의 맨체스터 코딩 전송)

  • Kim, Jung-Hoon
    • The Journal of Korea Institute of Information, Electronics, and Communication Technology
    • /
    • v.8 no.6
    • /
    • pp.460-469
    • /
    • 2015
  • This study's aim is for reducing big data transfer time of IoT healthcare devices by modulating digital bits into Manchester code including zero-voltage idle as information for secondary compressed binary cluster's compartment after two step compression of compressing binary data into primary and secondary binary compressed clusters for each binary clusters having compression benefit of 1 bit or 2 bits. Also this study proposed that as department information of compressed binary clusters, inserting idle signal into Manchester code will have benefit of reducing transfer time in case of compressing binary cluster into secondary compressed binary cluster by 2 bits, because in spite of cost of 1 clock idle, another 1 bit benefit can play a role of reducing 1 clock transfer time. Idle signal is also never consecutive because the signal is for compartment information between two adjacent secondary compressed binary cluster. Voltage transition on basic rule of Manchester code is remaining while inserting idle signal, so DC balance can be guaranteed. This study's simulation result said that even compressed binary data by another compression algorithms could be transferred faster by as much as about 12.6 percents if using this method.

Dutch Touch : Mobile Application with Easy Dutch Pay (더치 터치: 더치페이를 쉽게 해주는 모바일 어플리케이션 구현)

  • Song, Yoojeong;Moon, Yeeun;Eom, Jiyeon;Lee, Jongwoo
    • Journal of Digital Contents Society
    • /
    • v.19 no.1
    • /
    • pp.11-18
    • /
    • 2018
  • The Dutch treat culture, which pays for the cost of having meetings with a large number of people, is located in the daily life of many modern people. In particular, the execution of Kim Young-ran is a more active Dutch treat. However, when going dutch, there is a case where the amount of money to be paid per person is not divided equitably and there is an ambiguous situation about who should pay more. Also if one person have to pay all of the payments because of the different payment method such as a cash or card, there is inconvenience to keep a record of the financial relationship each time. In this paper, we introduce an application that allows several people to easily calculate the amount of money to pay per person when eating together or calculating something. From our service, you can easily access with web-based service, manage the user's debts more conveniently through forming the group. In addition, we focused on convenient calculation of cost by setting remaining unit and reserve function which is a function to overcome the disadvantages of existing application. Also, we maintain fairness through games in situations where the users need to make a choice.

A Case Study on the Education Framework and Process for IT Human Resource Competency Development (IT 인적자원 역량 개발을 위한 교육체계 프레임워크 및 프로세스 도출에 관한 사례연구)

  • Lee, Jae-Beom;Chang, Yun-Hee;Park, Ki-Jung
    • Journal of Digital Convergence
    • /
    • v.8 no.2
    • /
    • pp.131-145
    • /
    • 2010
  • The speed of change on information technology is very fast, so it demands a continuous competency development in IT human resource management. If the competency development for IT personnel can not keep up with the change of Technology, IT personnel cannot accomplish their IT job under new IT environment. For this reason, many companies have tried to manage IT organization separately and IT job system on the technology basis. Although the training of IT is different from that of other field in feature, few studies about IT human resources system have been conduced. Therefore this study focuses on the training system of IT personnel and suggests the framework for institutionalizing the operation policy and the individual process through a case study methodology. This paper chose one company as a case study which implemented the training system of IT personnel recently, and the proposed framework based on the literature review from this study applied to a company. The study shows that IT job system needs to be reasonably established, job descriptions should be appropriate to IT job, and there exist two training paths according to two career path - Specialist and Generalist. For the purpose of high performance in IT division, the training manager should understand IT job system, the people who need training, and keep an eye on the IT trends and new IT skills.

  • PDF

A Study on the Seller's Errors in Internet Shopping Mall Transactions (인터넷쇼핑몰 거래에 있어서 매도인의 착오에 관한 고찰)

  • Yoon, Chang-Sul
    • Journal of Digital Convergence
    • /
    • v.8 no.2
    • /
    • pp.147-160
    • /
    • 2010
  • Internet shopping mall business has taken its place as a major form of e-commerce and is evolving constantly. At the same time, disputes of various kinds are also arising in proportion to the evolution. A typical example is when a consumer purchased a product from an internet shopping mall and the seller wants to cancel or withdraw the sales contract saying that he miswrote the price or other important information when posting the product on the internet. It's about the error on the seller's part. Civil Law Chapter 109, legal principles on errors, appears to assume the case of natural declaration of intention. It was observed that legal principles on errors defined by the Civil Law are also applied in internet shopping malls, where declaration of intention is made electronically. In transactions involving internet shopping malls, where the seller's indication and advertisement constitutes an inducement to offer, the seller may cancel a contract concluded by the consumer's offer and the seller's acceptance if the seller finds errors on his part, and adequacy of the cancellation should be judged depending on specific cases. That is, the judgment of the important ground that comprises prerequisites for cancellation and presence of negligence may depend on how much difference there is between the normal price and the posted price on a specific case. Also, considering the cases where negligence was not perceived on the seller's miswriting of the price, the seller may cancel the transaction in a similar situation.

  • PDF

A Policy Community Model for 'Creative Cultural Contents Tourism' Infrastructure : A Case Study on Seongnam City ('창의적 문화콘텐츠관광' 기반조성을 위한 정책공동체 모형 -성남시 사례를 중심으로-)

  • Kim, Hyeong-Soo
    • Journal of Digital Convergence
    • /
    • v.11 no.11
    • /
    • pp.177-190
    • /
    • 2013
  • Recently, our society is seeing cultural value in a new light, perceiving it as an element that creates new values added. Reflecting this trend, the local governments in various levels focus on reviving the regional economies by enhancing cultural competencies and developing the culture and tourism industries. This research is conducted to perform the policy project 'administrative support plans to make Seongnam a hub of international culture and tourism,' which was proposed as part of the urban renewal strategy of the city. This study proposes the establishment of 'policy communities' to build the infrastructure for 'creative cultural content tourism' as a plan to accomplish the policy goal pursued by Seongnam. The focuses include what the policy communities are, how they work, and what the local government has to do with them for a successful implementation of proposed policies, by theoretically examining the composition variables of policy communities. In particular, the study concentrates on how to reconstruct the infrastructure for the culture content technology (CT) in the IT-based city and to transform itself into a city of "creative cultural content tourism". If the policy communities are formed under the proposed model in this paper, it is expected that they will become the viable alternatives in the field.