• Journal of Korean Society on Water Environment
• /
• v.29 no.5
• /
• pp.630-640
• /
• 2013

It is one of the most critical steps identifying impaired waterbodies exactly in the selection of target water quality indicators for the management of Total Maximum Daily Loads (TMDLs). Excess ratio and excess level were applied and analyzed by the stream zone basis in order to evaluate water impairment for Nakdong, Geum, Youngsan and Seomjin rivers. Each river basin was divided into stream zones in the light of its watershed and waterbody characteristics. Selected water quality parameters discussed in this study were pH, DO, BOD, COD, SS, T-P, T-Coli and F-Coli. The excess ratios of the water quality parameters were used to discriminate water bodies that did not meet water quality standards. The excess levels were used to classify the degradation of water quality. The excess ratios and the excess levels to the water quality criteria of the medium influence areas were used for each stream zone. The results indicate that the excess ratios and the excess levels are varied on the stream zone in each river basin. Three parameters, pH, DO and SS, met water quality standards in all stream zones. The other five parameters indicated very high excess ratios in most waterbodies, and especially T-P and T-Coli revealed to be very high excess levels in some waterbodies. These parameters could be considered as major target indicators for the management of TMDLs.

• The Journal of Asian Finance, Economics and Business
• /
• v.7 no.2
• /
• pp.75-87
• /
• 2020

This paper aims to not only investigate the nature of financial security and its measurement, but also to compare financial security level in 629 listed companies divided into four different industries (materials, industrials, health care, and consumer goods) before building a theoretical framework and regression models to examine the determinants of financial security. By gathering 2,167 financial statements published in Vietnamese Stock Exchange during eight years from 2012 to 2019, with the support of STATA, the research results indicate that six different internal factors, which are liquidity, profitability, firm size, debt management ratios, asset management ratios, and cash flows, explain 77.7% the change of financial security ratio and 3.4% the change in sustainable growth ratio. Specifically, while firm size has a positive impact on sustainable growth ratio but a negative impact on financial security ratio, deb management and profitability have an insignificant influence on the financial security level. Furthermore, an increase in asset management ratios would result positively in both two dependent variables whereas a rise in sustainable growth and a decline in financial security ratio are expected to witness if there is an increase in cash flows.

• Asia pacific journal of information systems
• /
• v.9 no.1
• /
• pp.39-58
• /
• 1999

This study examines whether expenditures in information technology (IT) are associated with increases in Tobin's q ratios, a measure of management performance, in the banking industry. The association between IT expenditures and Tobin's q ratios is different, depending upon the banks' size (national vs regional) and strategic orientation (wholesale vs retail), in the Korean commercial banks for the period studied 1990-1996, For national commercial banks which have more clients and electronic banking systems than regional banks, IT expenditures appear to increase Tobin's q ratios. This may indicate that IT is linked to the ability to achieve economies of scale or network effects when large banks use IT as a strategic tool. The association between IT expenditures and management performance measures is also positive and statistically significant for retail-oriented banks. This research makes two important practical contributions with respect to financial reform. First, the evidence suggested that Korean commercial banks need to apply IT strategy in conjunction with restructuring strategy to be a super-bank and, hence, reap substantial competitive advantage from IT applications. Second, since the government recently encouraged commercial banks to increase credit loans as a means of financial reform, most banks tend to focus on retail banking. IT used in the retail banking sector contributes to improve management performance as the evidence suggested.

• 한국디지털정책학회:학술대회논문집
• /
• 2004.05a
• /
• pp.575-592
• /
• 2004

In modern dynamic management environment, there is growing recognition that? information & knowledge management systems are essential for CEO's efficient/effective decision making. As a key component to cope with this current, we suggest the management performance analysis syystem based on Knowledge Discovery in Database (KDD). The system measures management performance that is considered with both VA(Value- Added), which represents stakeholder's point of view and EVA(Economic Value-Added), which represents shareholder's point of view. The relation ship between management performance and some 80 financial ratios is analyzed, and then important financial ratios are drawn out. In analyzing the relationship, we applied KDD process which includes such as multidimensional cube, OLAP(On-Line Analytic Process), data mining and AHP(Analytic Hierarchy Process). To demonstrate the performance of the system, we conducted a case study using financial data over the 16-years from 1981 to 1996 of Korean automobile industry which is taken from database of KISF AS(Korea Investors Services Financial Analysis System).

• 한국디지털정책학회:학술대회논문집
• /
• 2003.12a
• /
• pp.191-210
• /
• 2003

In modern dynamic management environment, there is growing recognition that information & knowledge management systems are essential for CEO's Efficient/effective decision making, As a key component to cope with this current, we suggest the management performance analysis system based on Knowledge Discovery in Database (KDD). The system measures management performance that is considered with both VA(Value-Added), which represents stakeholder's point of view and EVA(Economic Value-Added), which represents shareholder's point of view, The relationship between management performance and some 80 financial ratios is analyzed, and then important financial ratios are drawn out. In analyzing the relationship, we applied KDD process which includes such as multidimensional cube, OLAP(On -Line Analytic Process), data mining and AHP(Analytic Hierarchy Process). To demonstrate the performance of the system, we conducted a case study using financial data over the 16-years from 1981 to 1996 of Korean automobile industry which is taken from database of KISFAS(Korea Investors Services Financial Analysis System).

• Management & Information Systems Review
• /
• v.26
• /
• pp.293-309
• /
• 2008

This study examined the market efficiency of korea stock market by comparing variance ratios(VR) of stock groups which is sorted by market capitalization. We compute variance ratios of KOSPI large capitalization, midium capitalization, and small capitalization for 546 trading days from 2006/01/02 to 2008/04/15. For our study, we also use high frequency data that is; intra-day 1 minute data. The characteristics of variance ratios of stock groups by market capitalization as follows: From 1 to 5 minute interval, variance ratios of three stock group increase far from zero(0). The longer time interval, the more variance ratios decrease, but only large capitalization converge on around zero. This means that the market of large capitalization is more efficient compare to other stock groups. The entire sample period can be divided two sub-period because the impact of sub prime crisis arised from U.S.A. influences Korea stock market. Before sub prime crisis, the VRs of mid cap and small cap do not converge on around zero except large cap although the time interval is longer. After sub prime crisis, the VRs of three stock groups decrease when time interval is longer, but only large cap converge on around zero. We conclude that large cap is more efficient than other stock groups in Korea Stock Market.

• Proceedings of the Korean Society for Quality Management Conference
• /
• 1998.11a
• /
• pp.610-621
• /
• 1998

In parameter design introduced by Taguchi, we analyze a signal-to-noise(SN) ratio. The SN ratio is a function of the expected loss due to the variation of quality characteristic. In this paper, an easy way for developing SN ratios is presented, which can be used to several quality characteristics simultaneously in parameter design. To develop such multivariate SN ratios, the transformation method of the expected loss and combining techniques are employed. And the analysis of real empirical data for an application of the proposed method is also presented.

• Proceedings of the Korean Operations and Management Science Society Conference
• /
• 1997.10a
• /
• pp.109-112
• /
• 1997

In this study, we attempt to improve analytical methods in auditing by applying Artificial Intelligence(AI) methods including Artificial Neural Networks(ANN) and Case-Based Reasoning(CBR), and to perform pattern recognition of the investigation signals generated by analytical procedures. Five years of audited financial data from a large-sized firm were used to calculate four commonly applied financial ratios. This exploratory study shows that the use of AI methods to analyze patterns of related fluctuations across numerous financial ratios provides improved performance in recognizing material misstatements within the financial accounts.

• Journal of Korean Society for Quality Management
• /
• v.29 no.4
• /
• pp.82-91
• /
• 2001

Taguchi robust design is widely used to quality improve methods. Especially, interest of dynamic characteristics parameter design is getting grow. In this paper, we have a comparative analyzed three Signal-to-Noise Ratios which are used in American Supplier Institute(ASI), MINITAB and Taguchi series published by Japanese Standard Institute with numerical examples.

• Journal of Korean Society for Quality Management
• /
• v.31 no.4
• /
• pp.150-163
• /
• 2003

The purpose of this paper is to propose an interactive method using the concept of Signal­to­Noise (SN) ratios and cutting ranges for selecting the most preferred alternatives of Multiple­attribute Decision­Making(MADM) with the­smaller­the­better or the­larger­the­better characteristics. In this method the decision makers could make a grouping of attributes by their priorities. This research is based on the assumption of an equality between the attributes of MADM with the characteristics of Taguchi method. As a result, this interactive method could transform the characteristic value of Taguchi method into the size of SN ratios which are relatively easy to understand by decision makers.