• Korean Business Review
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• v.11
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• pp.255-276
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• 1998

This study investigates whether listed companies change accounting methods primarily to smooth reported earnings and income taxes, and how the informations of accounting changes affect stock prices. The information of accounting changes includes tax savings, income smoothing, and tax smoothing. The results show that accounting changes are used as an income or tax smoothing instrument(device) in the listed companies which changed their accounting methods from 1991 to 1996. Also, those have a tendency to smooth income and tax simultaneously by accounting changes. Tax savings, income smoothing, and tax smoothing variables by accounting changes are irrelevant to stock prices. Income smoothing variable has a positive association with stock returns in the periods that the abnormal returns cumulated over four months. But tax smoothing variable has a negative association with stock returns in the same periods. More studies on the firms' accounting changes are needed to get a definitive conclusion.

• Economic Analysis
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• v.24 no.3
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• pp.1-36
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• 2018

When it comes to explaining the relationship between inventory investment and business fluctuations, the production smoothing theory and the stock-out avoidance theory take contradictory stances. Decision-making related to inventory investments of corporations is thought to be influenced by both motives, but the relative sizes or directions of their respective influences can differ depending upon the phase of the business cycle. Against this backdrop, this paper differs from existing studies in that it theoretically tests the relative significances of the production smoothing and stock-out avoidance motives in the inventory investment dynamics, while placing its analytical focus on determining the existence and patterns of the asymmetric dynamics of inventory investment over the business cycle phases. To this end this paper sets up a non-linear model that is expanded from the existing linear inventory investment model, and checks whether its predictive power is better than that of the existing model. The results of analysis confirm the nature of the asymmetric dynamics of inventory investment over the business cycle phases. A stock-out avoidance motive appears but there is no significant production smoothing motive in boom times. In downturns, in contrast, the stock-out avoidance motive is insignificant, but a quality of asymmetric dynamics in which changes in inventory cause the deepening of recessions, due to the non-convexity of production costs proposed by Ramey (1991), is detected. This paper confirms that a model considering the asymmetric dynamics of inventory investment can have better predictive power than one that does not consider it, through within-sample and out-of-sample predictions and various predictive power tests. These research results are expected to be useful for economic forecasting, through their enhancement of the understandings of the inventory investment dynamics and of the nature of its business cycle destabilization.

• Proceedings of the KOSOMBE Conference
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• v.1997 no.05
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• pp.279-282
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• 1997

Bayesian reconstruction methods for emission computed tomography have been a topic of interest in recent years, partly because they allow for the introduction of prior information into the reconstruction problem. Early formulations incorporated priors that imposed simple spatial smoothness constraints on the underlying object using Gibbs priors in the form of four-nearest or eight-nearest neighbors. While these types of priors, known as "membrane" priors, are useful as stabilizers in otherwise unstable ML-EM reconstructions, more sophisticated prior models are needed to model underlying source distributions more accurately. In this work, we investigate whether the "thin plate" model has advantages over the simple Gibbs smoothing priors mentioned above. To test and compare quantitative performance of the reconstruction algorithms, we use Monte Carlo noise trials and calculate bias and variance images of reconstruction estimates. The conclusion is that the thin plate prior outperforms the membrane prior in terms of bias and variance.

• Proceedings of the Korean Institute of Information and Commucation Sciences Conference
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• 2021.10a
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• pp.594-596
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• 2021

Future healthcare systems will heavily rely on ill-labeled data due to scarcity of the experts who are trained enough to label the data. Considering the contamination of the dataset, it is not desirable to make the neural network being overconfident to the dataset, but rather giving them some margins for the prediction is preferable. In this paper, we propose a novel epoch-wise decaying label-smoothing function to alleviate the model over-confidency, and it outperforms the neural network trained with conventional cross entropy by 6.0%.

• Journal of the Korean Institute of Telematics and Electronics S
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• v.36S no.6
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• pp.87-95
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• 1999

We propose a simulation model of 3-dimensional MPEG data over Asynchronous transfer Mode(ATM) networks. The model is based on a slice level and is named to Projected Vector Autoregressive(PVAR) model. The PVAR model is modeled using the Autoregressive(AR) model in order to meet the autocorrelation condition and fit the histogram, and maps real data by a projection function. For the projection function, we use the Cumulative Distribution Probability Function (CDPF), and the procedure is performed at each slice level. Our proposed model shows good performance in meeting the autocorrelation condition and fitting the histogram, and is found important in analyzing the performance of networks. In addiotion, we apply a smoothing method by which a periodic mean value. In general. the Quality of Service(QoS) depends on the Cell Loss Rate(CLR), which is related to the cell loss and a maximum delay in a buffer. Hence the proposed smoothing method can be used to improve the QoS.

• Journal of the Architectural Institute of Korea Structure & Construction
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• v.35 no.9
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• pp.159-169
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• 2019

This work presents the three-dimensional extended strain smoothing approach in the framework of finite element method, so-called smoothed finite element method (S-FEM) for quasi-incompressible hyperelastic materials undergoing the large deformations. The proposed method is known that the incompressible limits, such as over-estimation of stiffness and distorted mesh sensitivity, can be overcome in two dimensions. Therefore, in this paper, the idea of Cell-based, Edge-based and Node-based strain smoothing approaches is extended to three-dimensions. The construction of subcells and smoothing domains for each methods are explained. The smoothed strain-displacement matrix and the stiffness matrix are obtained on each smoothing domain in the same manner with two-dimensional S-FEM. Various numerical tests are studied to demonstrate the validity and accuracy of 3D-S-FEM. The obtained results are compared with analytical solutions to express the efficacy of the methods.

• Journal of the Institute of Electronics Engineers of Korea SP
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• v.44 no.2 s.314
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• pp.55-62
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• 2007

This paper proposes method to get exquisite third dimension data removing included noise by error that occur in third dimension reconstruction through camera auto-calibration. Though reconstructing third dimension data by previous noise removing method, mesh that area is wide is happened problem by noise. Because mesh's area is important, the proposed algorithm need preprocessing that remove unnecessary triangle meshes of acquired third dimension data. The research analyzes the characteristics of noise using the area information of 3-dimensional meshes, separates a peek noise and a Gauss noise by its characteristics and removes the noise effectively. We give a quantitative evaluation of the proposed preprocessing filter and compare with the mesh smoothing procedures. We demonstrate that our effective preprocessing filter outperform the mesh smoothing procedures in terms of accuracy and resistance to over-smoothing.

• Journal of Biomedical Engineering Research
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• v.22 no.4
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• pp.311-319
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• 2001

Statistical reconstruction methods in the context of a Bayesian framework have played an important role in emission tomography since they allow to incorporate a priori information into the reconstruction algorithm. Given the ill-posed nature of tomographic inversion and the poor quality of projection data, the Bayesian approach uses regularizers to stabilize solutions by incorporating suitable prior models. In this work we show that, while the quantitative performance of the standard filtered backprojection (FBP) algorithm is not as good as that of Bayesian methods, the application of spline-regularized smoothing to the sinogram space can make the FBP algorithm improve its performance by inheriting the advantages of using the spline priors in Bayesian methods. We first show how to implement the spline-regularized smoothing filter by deriving mathematical relationship between the regularization and the lowpass filtering. We then compare quantitative performance of our new FBP algorithms using the quantitation of bias/variance and the total squared error (TSE) measured over noise trials. Our numerical results show that the second-order spline filter applied to FBP yields the best results in terms of TSE among the three different spline orders considered in our experiments.

• The Journal of the Korea Contents Association
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• v.5 no.6
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• pp.378-385
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• 2005

Mistaking normal packets for harmful traffic may not offer service in conformity with the intention of attacker with harmful traffic, because it is not easy to classify network traffic for normal service and it for DDoS(Distributed Denial of Service) attack. And in the IPv6 environment these researches on harmful traffic are weak. In this dissertation, hosts in the IPv6 environment are attacked by NETWOX and their attack traffic is monitored, then the statistical information of the traffic is obtained from MIB(Management Information Base) objects used in the IPv6. By adapting the ESM(Exponential Smoothing Method) to this information, a normal traffic boundary, i.e., a threshold is determined. Input traffic over the threshold is thought of as attack traffic.

• Smart Structures and Systems
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• v.30 no.3
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• pp.273-286
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• 2022

In recent years, vision-based monitoring has received great attention. However, structural identification using vision-based displacement measurements is far less established. Especially, simultaneous identification of structural systems and unknown excitation using vision-based displacement measurements is still a challenging task since the unknown excitations do not appear directly in the observation equations. Moreover, measurement accuracy deteriorates over a wider field of view by vision-based monitoring, so, only a portion of the structure is measured instead of targeting a whole structure when using monocular vision. In this paper, the identification of structural system and excitations using vision-based displacement measurements is investigated. It is based on substructure identification approach to treat of problem of limited field of view of vision-based monitoring. For the identification of a target substructure, substructure interaction forces are treated as unknown inputs. A smoothing extended Kalman filter with unknown inputs without direct feedthrough is proposed for the simultaneous identification of substructure and unknown inputs using vision-based displacement measurements. The smoothing makes the identification robust to measurement noises. The proposed algorithm is first validated by the identification of a three-span continuous beam bridge under an impact load. Then, it is investigated by the more difficult identification of a frame and unknown wind excitation. Both examples validate the good performances of the proposed method.